Product Image

AICPA National Not-For-Profit Industry Conference

Date: Jun 18 - Jun 20, 2008
Location: Gaylord National on the Potomac
Washington, DC
Recommended CPE Credit: 18.5 (main) and up to 9 (optional)
Pre-Conference: June 18
See Below To Add To Cart

Overview

At a time when most organizations are operating under tight financial constraints, there are significantly increased levels of public scrutiny, governmental oversight and regulation, and new auditing standards. Get the latest information on these and other key areas nonprofits need to know from leading professionals and standard setters as well as your peers at the AICPA Not-For-Profit Industry Conference – the largest, most comprehensive and most advanced national not-for-profit (NPO) forum.

Because of this event’s tremendous popularity, we’ve moved it to a new spacious facility with abundant opportunities to comfortably network with your peers throughout the program. This year’s conference is uniquely equipped to help you:

  • Learn best practices with regard to process, fundraising and operations analysis.
  • Have access to speakers who are leaders, subject matter experts and standard-setters.
  • Get CPE credits — up to 27.5 cost-effectively. Sessions that may qualify for Yellow Book CPE are highlighted (download brochure for details).
  • Network with professionals who can add value to your job and career.

Hot Topics for 2008

  • A-133 Auditing Update
  • Revised Form 990: IRS final action
  • New Risk Standards: How changes impact audits
  • FAS 157 Implementation
  • Contract Traps
  • Special Donor Panel: What do they look for?

The IRS…why this is a must-attend year!
Nonprofits will be required to report information on finances, fundraising activities, governance, executive and board compensation, and program services in a different way. Significant revisions to Form 990 will affect your filing requirements for reporting years beginning with calendar year 2008! The IRS is promoting transparency, increased compliance and a reduction in reporting burdens. This conference will assist you in adjusting your chart of accounts and prepare you to be ready to report more detailed financial information.

For in-depth knowledge register for workshop sessions: 106, 112, 117 see above Opt. Workshops Tab*

Single Audit Quality – The time is now
A June 2007 federal study conducted on the quality of single audits showed that improvements are needed in many areas. The value-added sessions on single audit quality will call attention to the federal and AICPA responses to the report, and illustrate best practices to overcome similar deficiencies in planning, executing and reporting of single audits. The presenters are participating in the development of solutions to the quality issues – attend and be at the forefront of audit quality improvements.

For in-depth knowledge register for value-added workshop sessions: 102, 108, 114 see above Opt. Workshops Tab*

Who should attend?
Public accounting practitioners who work with NPOs of all sizes and scope, CFOs and senior financial managers in NPOs, and anyone seeking a rich, deep range of CPE hours pertaining to the NPO arena

* For both the Form 990 and the Single Audit Sessions: While not required, participants are encouraged to attend the whole day of workshops to get the most benefit. However, since attending all three sessions may not be possible for some participants, each session of the series has been constructed as a stand-alone session

Agenda

Tuesday, June 17, 2008

4:00pm - 7:00pm Registration and Message Center Open

Wednesday, June 18, 2008 Pre-Conference Value Add Workshops (additional fee)

7:00am - 6:30pm Registration and Message Center Open
7:00am - 8:00am Continental Breakfast
8:00am - 10:30am Concurrent Optional Value Add Workshops (Select One)

101. Accounting and Auditing Primer for NPOs
102. Single Audit: Quality Issues – Planning the Audit
103. Staying One Step Ahead of Your Auditor
104. Advanced Excel
105. Alternative Investments, Planning for and Managing the Tax Implications
106. The Overview of the New Form 990

10:30am - 10:45am Change Break
10:45am - 1:15pm Concurrent Optional Value Add Workshops (Select One)

107. Benefit Plans Part I
108. Single Audit: Quality Issues – Execution
109. Implementing Risk Assessment and Internal Control Documentation Under COSO
110. Reporting Real World Specifics: 990PF and Form 4720
111. Obtaining, Maintaining and Retaining Tax Exempt Status
112. The New Form 990 - Compensation, Loans, Fundraising Activities, Non-Cash Contributions and Grant-making Activities

1:15pm - 1:30pm Change Break
1:30pm - 2:30pm Lunch
2:30pm - 2:45pm Change Break
2:45pm - 5:30pm Concurrent Optional Value Add Workshops (Select One)

113. Benefit Plans Part II
114. Single Audit: Quality Issues – Documentation and Reporting
115. Performing Effective Monitoring and Internal Audit Functions
116. Advanced Exempt Organizations Tax Update: A Year in Review
117. The New Form 990 - Political Activities & Lobbying, Foreign Activities, Hospitals, Tax-Exempt Bonds, and Related Organizations

5:15pm - 6:15pm Wine and Cheese Reception in the Exhibit Area
5:30pm - 6:00pm New Attendee Orientation
6:15pm - 6:30pm Change Break
6:30pm - 7:30pm 118. Welcome and The Capitol Steps

Thursday, June 19, 2008 Main Conference - Day Two

7:00am - 6:30pm Registration and Message Center Open
6:45am - 8:00am Continental Breakfast
7:00am - 8:00am Concurrent Breakfast Roundtables (Select One)

201. Government Audit Quality Center
202. Creative Property Leveraging
203. Effective Leadership Change
204. Industry Focus - Hospitals and Healthcare
205. Tax Considerations of International Activities (Schedule F)

8:00am - 8:15am Change Break
8:15am - 9:30am Concurrent Sessions (Select One)

1. GAAP Update
2. Governance: Stories from the Field
3. How Do You Spell COSO
4. Overview of the Revised 990
5. Tax Update: A Practioner’s View
6. Prudent Investment Behavior

9:30am - 10:00am Networking Break in the Exhibit Area
10:00am - 11:15am Concurrent Sessions (Select One)

7. UPMIFA Update
8. FAS 157: Implementation Issues and Guidance
9. A-133 Auditing Update
10. Working with the Development Department
11. View from IRS
12. Accounting for Contributions & Pledges – Advanced Issues

11:15am - 11:30am Change Break
11:30am - 12:30pm Lunch Sessions

206. Lunch Your choice: Main (sit-down) lunch or a choice of five niche
discussion sessions (a box lunch will be served). Niche discussions are participant driven, independent discussions on the topic area noted. There will be a facilitator in each room. Seating is limited to the first 50 registrants per topic. No pre-registration for the niche lunches will be accepted.

Choice of Niche Discussions Sessions

13. Outsourcing
14. Management’s Responsibility for Footnote Disclosures
15. AICPA Audit Committee Toolkit
16. Tax Exempt Bonds: Reporting (Schedule K)
17. Private vs. Public Benefit
18. NFP Software

12:30pm - 12:45pm Change Break
12:45pm - 2:00pm Concurrent Sessions (Select One)

19. GAAP Update
20. Avoiding Contract Traps and Related Legal Traps
21. Yellow Book Update
22. Current Form 990 Issues
23. An Overview of Planned Giving Vehicles from a Tax Perspective
24. Charities in an Election Year: Staying Legal

2:00pm - 2:30pm Networking Break in the Exhibit Area
2:30pm - 3:45pm Concurrent Sessions (Select One)

25. A-133 Auditing Update
26. Governance: Stories from the Field
27. FAS 157: Implementation Issues and Guidance
28. Overview of the Revised Form 990
29. Tax Update: A Practioner’s View
30. UBI: Sponsorships & Royalties

3:45pm - 4:00pm Change Break
4:00pm - 5:15pm Concurrent Sessions (Select One)

31. View from Donors: A Panel Discussion
32. Ask the Experts: Form 990 Issues
33. Section 403(b) Plans

5:15pm - 5:30pm Change Break
5:30pm - 6:45pm “Late Riser” Sessions (Select One)

34. Performance Measurements and Benchmarking
35. Common Financial Reporting Errors
36. FIN 48
37. Deferred Compensation for Not-for-Profit Executives: Plan Design and the Latest Technical Developments
38. Dealing with the IRS and Disclosing Filing Positions on Returns

Friday, June 20, 2008 Main Conference - Day Three

7:00am - 3:45pm Registration and Message Center Open
6:45am - 8:00am Continental Breakfast
7:00am - 8:15am Early Riser Sessions (Select One)

39. Performance Measurements and Benchmarking
40. Common Accounting Errors
41. FIN 48
42. Deferred Compensation for Not-for-Profit Executives: Plan Design and the Latest Technical Developments
43. Dealing with the IRS and Disclosing Filing Positions on Returns

8:15am - 8:30am Change Break
8:30am - 9:30am Industry Focus or Other Concurrent Sessions (Select One)

44. IF - Religious
45. IF - Foundations
46. IF - Education
47. IF - Arts & Culture
48. IF - Associations
49. IF - International
50. IF - Health Social Service

Or Concurrent Sessions (Select One)

51. Public Support Tests: Context & Calculation
52. Tax Issues in Complex Multi-entity Organizations Including Cash Management


9:30am - 10:00am Networking Break in the Exhibit Area
10:00am - 11:30am Concurrent Sessions (Select One)

53. SAS Update
54. An Alternative Leadership Model for the 21st Century - Keeping
Your Sanity, Sense of Humor and Soul in the Workplace
55. Prudent Investment Behavior
56. Fringe Benefits and Accountable Plans
57. Private Foundations In 2008
58. State Filings: Charitable Solicitation

11:30am - 11:45am Change Break
11:45am - 12:45pm Lunch Sessions

207. Lunch Attendee choice: Main (sit-down) lunch or a choice of six niche discussion sessions (a box lunch will be served). Niche discussions are participant driven, independent discussions on the topic area noted. There will be a facilitator in each room. Seating is limited to the first 50 registrants per topic. No pre-registration for the niche lunches will be accepted.

Choice of Niche Discussion Sessions

59. Debt
60. Hiring Advisors
61. HR Management (performance)
62. Dealing with Past Excess Benefit Transactions (Form 990, Question 89b)
63. e-Filing
64. Affordable Housing Charities, Partnerships & Developments

12:45pm - 1:00pm Change Break
1:00pm - 2:15pm Concurrent Sessions (Select One)

65. NPO Guide Update
66. Fraud Risk Management in NPOs
67. Communicating to Boards
68. Donor Advised Funds and Supporting Organizations – Still in the Spotlight!
69. Alternative Investments: Tax Perspective
70. IRS Case Studies

2:15pm - 2:30pm Change Break
2:30pm - 3:45pm Concurrent Sessions (Select One)

71. Accounting & Accounting: Ask the Experts
72. Organizational Life Cycles
73. Identifying and Managing Risks Related to Privacy Issues
74. Tax: Ask the Tax Experts
75. Fiscal Sponsorship: Tax and Operational Issues

3:45pm Conference Adjourns

Location

Untitled Document Conference Location:*
Gaylord National on the Potomac
201 Waterfront Street
National Harbor, MD 20745
Hotel Phone: (301) 965.4000

* Please note there are limited sleeping rooms available at the Gaylord National Hotel.

Alternate sleeping accommodations are available at the following hotels. Early reservations are recommended - as space is limited.

Hampton Inn & Suites
250 Waterfront Street
National Harbor, MD 20745
Hotel Phone: 301-567-3531
Hotel Room Rate: $209
Hotel Reservations: 800-HAMPTON (426-7866)
Distance to Main Conference Hotel: Adjacent to Gaylord National
Self Parking: $10.00 per day


Westin National Harbor
171 Waterfront Street
National Harbor, MD 20745
Hotel Phone:1-800-937-8461
Hotel Room Rate: $239
Hotel Reservations: 1-800-937-8461
Distance to Main Conference Hotel: 1 Block

Optional Workshops

Purchase Below Accounting and Auditing Primer for NPOs

Date: June 18, 08:00 AM - 10:30 AM
Session Price: $150.00
Session Code: 101
CPE Credits: 3
• The what, why and how of accounting for contributions — FAS 116 and 136 • Accounting for investments and related income, gains and losses • Reporting joint activities under SOP 98-2 • Accounting rules specific to NPOs • Fiduciary responsibility and internal control • Particular applications of SAS 99 on fraud in audits of NPOs

Purchase Below Single Audit: Quality Issues – Planning the Audit

Date: June 18, 08:00 AM - 10:30 AM
Session Price: $150.00
Session Code: 102
CPE Credits: 3
This workshop is designed to address noted quality issues related to planning a single audit. This session will cover unique aspects and deficiencies along with best practices associated with the following topics: • Major program determination and related risk assessment • Low risk auditee determination • Issues associated with the Schedule of Expenditures of Federal Awards

Purchase Below Staying One Step Ahead of Your Auditor

Date: June 18, 08:00 AM - 10:30 AM
Session Price: $150.00
Session Code: 103
CPE Credits: 3
The new auditing standards, SAS 112 and 114, provide new requirements for auditors that are based on higher expectations for maintaining effective internal control under the COSO framework, starting with oversight by those charged with governance. This session will discuss: • Key expectations of SAS 112 and 114 for NPOs • An understanding of the COSO framework and its integrated components • What your governing board and its audit committee need to know and do

Purchase Below Advanced Excel

Date: June 18, 08:00 AM - 10:30 AM
Session Price: $150.00
Session Code: 104
CPE Credits: 3
This workshop will assist the moderate Excel user in developing more advanced skills, such as: • Increasing speed and efficiency • Improving data structure and presentation • Writing advanced formulas • Creating advanced pivot tables and charts

Purchase Below Alternative Investments: Planning for and Managing the Tax Implications

Date: June 18, 08:00 AM - 10:30 AM
Session Price: $150.00
Session Code: 105
CPE Credits: 3
Some of the most complex questions raised in recent years have been generated around so-called alternative investments. What impact might some of these different vehicles have on the potential tax liabilities of an NPO? How should you be dealing with the investment contracts? What planning may be done? Should you consider the use of a blocker corporation? This session will help you to: • Identify planning opportunities for managing any UBI or Section 4965 excise tax risk

Purchase Below Overview of the Revised Form 990

Date: June 18, 08:00 AM - 10:30 AM
Session Price: $150.00
Session Code: 106
CPE Credits: 3
Join our experts as they discuss the IRS’s Form 990 revision process (including the AICPA’s input) and the major changes to the 2008 Form 990. This session will concentrate on the “Core Form” and supplementary financial information, walking participants through the new form and discussing its impact on the tax filing process.

Purchase Below Benefit Plans Part I

Date: June 18, 10:45 AM - 01:15 PM
Session Price: $150.00
Session Code: 107
CPE Credits: 3
• How to build a health and welfare package for your organization, including deciding on types of plans to offer, as well as other basic design issues • Healthcare, disability, life and long-term care benefits • Types and differences of plans being offered • Managing combinations of plans for effectiveness and competitiveness in the market • Understanding tax impacts on employees • Defined benefit, defined contribution and non-qualified plans

Purchase Below Single Audit: Quality Issues – Execution

Date: June 18, 10:45 AM - 01:15 PM
Session Price: $150.00
Session Code: 108
CPE Credits: 3
This workshop is designed to address noted quality issues in executing a single audit. This session will cover unique aspects and deficiencies along with best practices associated with the following topics: • Gaining an understanding of internal control • Internal control testing • Compliance testing • Sampling in a single audit

Purchase Below Implementing Risk Assessment Standards and Internal Control Documentation

Date: June 18, 10:45 AM - 01:15 PM
Session Price: $150.00
Session Code: 109
CPE Credits: 3
This session will present practical examples and case studies to fully understand the expectations of the new “Risk Based Auditing Standards” (SAS 104 – 111), as well as tools and techniques to go through a comprehensive risk assessment and internal control documentation process.

Purchase Below Reporting Real World Specifics: IRS Form 990-PF and Form 4720

Date: June 18, 10:45 AM - 01:15 PM
Session Price: $150.00
Session Code: 110
CPE Credits: 3
Walk through Forms 990-PF, 990-T and 4720 to learn the most common errors made and their consequences, plus gain tax planning ideas. Consider expanded excise tax on investment income and PPA expansion of penalties. Evaluate transactions that violate sanctions – how to correct and report them and when penalties can or cannot be abated. Study complexities of set-asides, calculations for short reporting years, asset valuation issues and private operating foundation requirements.

Purchase Below Obtaining, Maintaining and Retaining Tax Exempt Status

Date: June 18, 10:45 AM - 01:15 PM
Session Price: $150.00
Session Code: 111
CPE Credits: 3
The session will provide attendees with insight into those activities that can jeopardize tax exempt status. Areas to be discussed include public support, private benefit, private inurement, excess benefit transactions, political activity and lobbying.

Purchase Below The New Form 990 – Compensation, Loans, Fundraising Activities, Non-Cash Contributions and Grant-Making Activities

Date: June 18, 10:30 AM - 01:15 PM
Session Price: $150.00
Session Code: 112
CPE Credits: 3
This session is designed to walk participants through the revised Form 990, with significant focus on the reporting of compensation, loans, fundraising activities, non-cash contributions and grant-making activities. The session will highlight changes from current tax reporting requirements and give guidance as to types of record keeping processes needed to be able to comply with these changes.

Purchase Below Benefit Plans Part II

Date: June 18, 02:45 PM - 05:00 PM
Session Price: $150.00
Session Code: 113
CPE Credits: 3
Part II of this intensive employee benefits session will focus on benefit plan compliance issues affecting organizations; it will answer questions such as: • Does my organization have the appropriate documentation (plan documents, summary plan descriptions and appropriate employee communications)? • What rules apply to my plans (DOL and IRS regulations)? • Do I need to have my plans tested?

Purchase Below Single Audit: Quality Issues - Documentation and Reporting

Date: June 18, 02:45 PM - 05:00 PM
Session Price: $150.00
Session Code: 114
CPE Credits: 3
This workshop is designed to address noted quality issues in documentation and reporting requirements in a single audit. This session will cover unique aspects and deficiencies along with best practices associated with the following topics: • Reporting on major programs • Evaluation and reporting of audit findings • Issues associated with the Schedule of Findings and Questioned Costs • Management representation issues

Purchase Below Performing Effective Monitoring and Internal Audit Functions

Date: June 18, 02:45 PM - 05:00 PM
Session Price: $150.00
Session Code: 115
CPE Credits: 3
This session will explore how to evaluate and implement effective monitoring, as well as how to implement an effective internal audit function that can support monitoring of internal control systems. It will present practical strategies and tools including: • The differences between monitoring and internal audit • The structure, charter, functions and duties of internal audit • The role of the CEO and CFO in respect to internal audit • The role of the audit committee

Purchase Below Advanced Exempt Organizations Tax Update: A Year in Review

Date: June 18, 02:45 PM - 05:00 PM
Session Price: $150.00
Session Code: 116
CPE Credits: 3
Developments in tax law are vital for all tax practitioners to understand in order to spot issues and advise clients when counsel is necessary. Mr. Hopkins will bring his wry commentary and insights on judicial, IRS and legislative developments in all areas of exempt organization law.

Purchase Below The New Form 990 - Political Activities & Lobbying, Foreign Activities, Hospitals, Tax-Exempt Bonds and Related Organizations

Date: June 18, 02:45 PM - 05:00 PM
Session Price: $150.00
Session Code: 117
CPE Credits: 3
This session is designed to walk participants through the revised Form 990, with significant focus on the reporting of political activities and lobbying, foreign activities, hospitals, tax-exempt bonds and related organizations. The session will highlight changes from current tax reporting requirements and provide guidance regarding changes in record keeping needed to comply with these schedules.

Product Code: NOT08
Regular: $995.00
AICPA Member: $795.00
Your Price: $995.00

Check box(es) to select sections

Accounting and Auditing Primer for NPOs
Pre-Conference
June 18, 08:00 AM - 10:30 AM
Session Code: 101
CPE Credits: 3
Session Price: $150.00
Single Audit: Quality Issues – Planning the Audit
Pre-Conference
June 18, 08:00 AM - 10:30 AM
Session Code: 102
CPE Credits: 3
Session Price: $150.00
Staying One Step Ahead of Your Auditor
Pre-Conference
June 18, 08:00 AM - 10:30 AM
Session Code: 103
CPE Credits: 3
Session Price: $150.00
Advanced Excel
Pre-Conference
June 18, 08:00 AM - 10:30 AM
Session Code: 104
CPE Credits: 3
Session Price: $150.00
Alternative Investments: Planning for and Managing the Tax Implications
Pre-Conference
June 18, 08:00 AM - 10:30 AM
Session Code: 105
CPE Credits: 3
Session Price: $150.00
Overview of the Revised Form 990
Pre-Conference
June 18, 08:00 AM - 10:30 AM
Session Code: 106
CPE Credits: 3
Session Price: $150.00
Benefit Plans Part I
Pre-Conference
June 18, 10:45 AM - 01:15 PM
Session Code: 107
CPE Credits: 3
Session Price: $150.00
Single Audit: Quality Issues – Execution
Pre-Conference
June 18, 10:45 AM - 01:15 PM
Session Code: 108
CPE Credits: 3
Session Price: $150.00
Implementing Risk Assessment Standards and Internal Control Documentation
Pre-Conference
June 18, 10:45 AM - 01:15 PM
Session Code: 109
CPE Credits: 3
Session Price: $150.00
Reporting Real World Specifics: IRS Form 990-PF and Form 4720
Pre-Conference
June 18, 10:45 AM - 01:15 PM
Session Code: 110
CPE Credits: 3
Session Price: $150.00
Obtaining, Maintaining and Retaining Tax Exempt Status
Pre-Conference
June 18, 10:45 AM - 01:15 PM
Session Code: 111
CPE Credits: 3
Session Price: $150.00
The New Form 990 – Compensation, Loans, Fundraising Activities, Non-Cash Contributions and Grant-Making Activities
Pre-Conference
June 18, 10:30 AM - 01:15 PM
Session Code: 112
CPE Credits: 3
Session Price: $150.00
Benefit Plans Part II
Pre-Conference
June 18, 02:45 PM - 05:00 PM
Session Code: 113
CPE Credits: 3
Session Price: $150.00
Single Audit: Quality Issues - Documentation and Reporting
Pre-Conference
June 18, 02:45 PM - 05:00 PM
Session Code: 114
CPE Credits: 3
Session Price: $150.00
Performing Effective Monitoring and Internal Audit Functions
Pre-Conference
June 18, 02:45 PM - 05:00 PM
Session Code: 115
CPE Credits: 3
Session Price: $150.00
Advanced Exempt Organizations Tax Update: A Year in Review
Pre-Conference
June 18, 02:45 PM - 05:00 PM
Session Code: 116
CPE Credits: 3
Session Price: $150.00
The New Form 990 - Political Activities & Lobbying, Foreign Activities, Hospitals, Tax-Exempt Bonds and Related Organizations
Pre-Conference
June 18, 02:45 PM - 05:00 PM
Session Code: 117
CPE Credits: 3
Session Price: $150.00
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.
Choose the Standing Order Option and get these discounts on your initial purchase:

Publications--10% discount
CPE Self-Study--20% discount

Each new future annual edition will then be automatically shipped to you at a 10% discount.