About this topic
These learning resources are designed to enhance the competency and development of not-for-profit professionals, including staff and stakeholders of not-for-profit entities and the firm practitioners who serve them.
Check your knowledge
Take a knowledge check to evaluate your proficiencies and find related learning resources.
Get started56 Results
Sample Internal Control Communications for NFP Organizations
This page provides access to sample internal control communications specific to NFP organizations.
Tool Audit Foundational
Audit Reports for NFP Organizations
The following documents are resources to assist with audit reports.
Tool Audit Intermediate
Account Workpapers of NFPs
NFPs have unique reporting requirements under GAAP. These account workpapers are provided as examples of accounts that require special consideration.
Tool FASB financial accounting & reporting Intermediate
Overview of Form 990 Series of Returns
This article provides an overview of each of the five forms in the Form 990 Series of Returns.
Article Tax & regulatory Intermediate
Form 990 Red Flags for 501(c)(3) Charitable Organizations
This article is intended to be used as a guide for a Form 990 reviewer to identify potential red flags that should be examined or considered prior to filing.
Article Tax & regulatory Foundational
Top 5 Tax Preparation Tips for 2015 for the Form 990 Series of Returns
Avoid common errors and learn about resources available to assist with Form 990 preparation.
Article Tax & regulatory Foundational
Key Differences between Financial Statements Prepared in Accordance with U.S. GAAP and IRS Form 990
Do you know the differences between the requirements of GAAP and the required presentation of financial information in Form 990? This reference chart will help you...
Tool Tax & regulatory Foundational
Unrelated Business Income Taxes (UBIT)
Read this article for a primer on UBIT and learn about the most common UBI generating activities. Also discussed are typical exemptions, exclusions and exceptions.
Article Tax & regulatory Foundational
IRS Accountable Plan Requirements: A Primer for NFPs
Learn how to properly structure your accountable plan requirements (APR) to comply with IRS requirements.
Article Tax & regulatory Foundational
Affordable Care Act: What Not-for-Profits Need To Know
Many of the issues surrounding the are still creating confusion in the business community, including not-for-profits. This article provides considerations for small...
Article Tax & regulatory Foundational
Compliance with Charitable Solicitation Laws
Learn about registration requirements and initiatives to simplify and clarify the registration process.
Article Tax & regulatory Advanced
Board Structure
This article provides an overview of board structure for those charged with governance of an NFP.
Article Governance Foundational
Explore Topics
© 2025 Association of International Certified Professional Accountants. All rights reserved.