Nonprofits – From Exemption to Efile

Friday & Saturday, September 20-21, 2019

Courtyard by Marriott Sacramento Cal Expo
1782 Tribute Rd      
Sacramento, CA 95815

Join us for a hands-on, interactive workshop focusing on nonprofit organizations.  Our experts will guide you through the preparation of nonprofit returns from the P&L to the 990 while bringing your attention to common issues and situations unique to nonprofit taxation.  Whether you’re a nonprofit novice or an expert at exempt organizations you won’t want to miss this!  Bring a pencil, and get ready to roll up those sleeves and do some full-contact tax!



Friday, September 20

7:00am - 8:00am
Registration & Breakfast

8:00am - 12:00pm

Accounting for Nonprofits 
Linda Dong, EA
4 Hours Accounting  
(Not reported by CSTC) 

Nonprofits have particular requirements regarding restricted funds and functional expenses, and these have been recently updated. Understanding these concepts and recording the transactions correctly provides all the information needed for the tax return. We’ll look at these concepts and how to record them by working through a comprehensive example, starting with the journal entries and ending with a set of financial statements which will be used to prepare Form 990.

12:00pm - 1:00pm
Hot Topics from the IRS
Marc Zine, Senior Stakeholder Liaison
1 Federal Tax Law Hour
IRS: 18QC1-T-01242-19-I
CTEC: 1000-CE-4626

It is almost impossible to be in the return preparation business and not collect or hold personally identifying information — names and addresses, Social Security numbers, etc., about your clients and employees.  What would you do if cyber thieves stole yours and/or your clients' data?  In this session you will also find out how Stakeholder Liaison can you help you deal with the aftermath of a data breach and actions to take when compromised,  changes in IRS transcript delivery procedures and practice management tips for dealing with the changes.

1:00pm - 3:00pm
California Attorney General’s Supervision of Charities and Fundraisers
Elizabeth Kim, Supervising Deputy Attorney General
2 Hours California Tax 
CTEC: 1000-CE-3754

The Attorney General’s Office oversees charities and charitable fundraisers in California, which means all our nonprofit clients have to register with them and file Form RRF-1 annually. Come and hear directly from the Attorney General’s office about their requirements, their enforcement, and what you need to know to be in compliance. Bring your questions too.

3:00pm - 5:00pm
Information from the Franchise Tax Board
Audrey Rowe, Program Specialist III 
2 Hours California Tax
CTEC: 1000-CE-3758

Whether you are helping a new client apply for exempt status, working to get status reinstated, or making sure that an exemption is maintained, the key is knowing and understanding the requirements and staying in compliance.  The Franchise Tax Board Exempt Organizations and Nonprofits Unit will help to shed light on the nonprofit process and answer your burning questions about exemption status.

Saturday, September 21

7:00am - 8:00am
Registration & Breakfast

8:00am - 12:00pm

Taxes for Non-profits (Part 1) 
John G. Miller, EA
Ruth Godfrey, EA          

6 Hours Federal Tax Law
2 Hours California Tax 
IRS: 18QC1-T-00364-14-I
CTEC: 1000-CE-3576

The Form 990 is not only an information return for the IRS, it is also a way to communicate the purpose and efficiency of the organization. For organizations looking for donors, sponsors, or grants, this is an important tool in their public relations packet.

In this class, we will learn how to utilize the financial information from the organization to accurately complete their Form 990. We will warn how to avoid potential pitfalls, make the numbers balance, and portray the organization so that potential employees, board members, donors, and the IRS are able to discern what the “real” organization looks like.

We will discuss preparation of Form 990, 990-EZ, CA RRF-1, and all the accompanying schedules. We will talk about correct reporting – making sure that the correct 501(c) classification is being reported and that the return being filed conforms to the specific 501(c) classification rules.

We will learn to determine what is Unrelated Business Taxable Income (UBTI) and what is not. We will work with the public support test, in-kind donations, fundraising, board independence, restricted funds and transactions with related or “interested persons” as well as preparing an actual 990 return.  Bring your questions – this class is developed to help us all get answers to our questions.

12:00pm  - 1:00pm

1:00pm - 5:00pm
Taxes for Non-profits (Part 2)
John G. Miller, EA
Ruth Godfrey, EA 
6 Hours Federal Tax Law
2 Hours California Tax
IRS: 18QC1-T-00364-14-I
CTEC: 1000-CE-3576 


Linda Dong, EA, ABA

Linda Dong graduated with honors from the University of Illinois in Chicago with a degree in Accounting. She went to work for the IRS, where she received very thorough training in taxes and began auditing corporations. Not liking the adversarial relationship inherent in tax audits, Linda left the IRS and started a tax and accounting practice from her home. She grew her practice to include four employees, but eventually downsized and is now once again a sole practitioner working out of her home office. She provides tax and accounting services to individuals, small businesses, and nonprofit organizations. 

Linda has been an Enrolled Agent (EA) licensed by the Department of the Treasury since 1982. Her credentials from the Accreditation Council of Accountancy and Taxation include Accredited Business Accountant (ABA) and Accredited Tax Advisor (ATA). She is a QuickBooks ProAdvisor and frequently teaches classes in accounting and tax to other professionals. She is currently serving as First Vice President of the California Society of Tax Consultants and Secretary/Treasurer of the Wine Country Chapter of CSTC.

Elizabeth Kim, Supervising Deputy Attorney General
Elizabeth Kim is a Supervising Deputy Attorney General with the California Department of Justice, Office of the Attorney General.  Based in San Francisco, Ms. Kim is the Northern California Supervising Deputy of the Charitable Trust Section that investigates and prosecutes charities and for-profit fundraising professionals for violations of law, including for fraud, diversion of assets, misrepresentations in solicitation, self-dealing transactions, and false reporting. Ms. Kim also drafts publications available on the Attorney General’s website to inform the public on operating charities, legal requirements for fundraisers, and tips on charitable giving. In addition, Ms. Kim actively participates in public outreach events to educate the public on the Attorney General’s role in supervising charities, charitable trusts, and fundraisers that operate in California.  Before joining the Attorney General’s Office in 2001, Elizabeth was in private practice with a focus on civil litigation.

Audrey Rowe, Program Specialist III
Audrey Rowe has been with the Franchise Tax Board (FTB) for 17 years specializing in corporation and exempt entity compliance. She is currently the lead auditor within the Exempt Organization Unit, responsible for examining complex exemption applications, reviewing staff determinations for applications and audits, and creating procedures when new laws or issues arise. Prior to her current position, Audrey conducted audits of large for‐profit corporations and was a trainer in the Audit Academy for new corporate auditors.

Audrey is a Certified Public Accountant and holds a Bachelor of Science degree in Accounting from California State University, Sacramento.

Ruth Godfrey, EA
Ruth H. Godfrey, Hardy Tax & Business Services, Inc. has been an Enrolled Agent since 1984. She owned her own tax practice from 1981-2002, formed a partnership in 2001 and then incorporated in 2005. She has been a member of the Inland Empire Chapter of CSTC since 1981 and has served CSTC as President of her Chapter and the Society. She is currently Parliamentarian for the Society, Chairman of the Curriculum Provider Standards Committee for CTEC, and Secretary-Treasurer for the National Society of Accountants (NSA). Her college major in Psychology has helped her with the counseling needed to guide her clients. She finds real estate one of her favorite areas of tax preparation. She prepares approximately 300 individual, business, trust and 990 returns annually. Some actually correctly!

John G. Miller, EA
John G Miller EA is President and CEO of the firm, Accounting for TAX, located in San Mateo, CA and has been in the tax business for over 22 years. He holds a BS in accounting from Colorado State University and previously served 12 years as a faculty instructor for the San Mateo Community College District. He is a member of the National Society of Accountants and currently serves on the Board of Directors of the California Society of Tax Consultants, San Francisco Chapter. 

Marc Zine, Senior Stakeholder Liaison 
Marc Zine is currently a Senior Stakeholder Liaison in IRS Communications & Liaison. Marc manages the Service’s relationships with the leading tax professional membership organizations in California and Nevada. He works with them as well as industry and trade associations in conjunction with other Federal, State, and local government agencies to deliver IRS key messages, and other outreach and education programs. He has worked for the IRS since 1979 as a Revenue Officer, Revenue Agent, and an Appeals Officer.


Registration Type

Online Registration
*Save money by registering
ahead of time!*

Onsite Registration

Members $329 $359
Non-members $389 $419


Refund Policy

Requests for refund must be made via email to [email protected] $50 will be retained for administrative costs if the request is received prior to September 1, 2019. No refunds on requests received after Sept 1, 2019. Registration fees for no-show registrants are non-refundable. There is a $50 fee for returned checks.

This presentation has been designed to meet the requirements of the Return Preparer Office, the California State Board of Accountancy; and the California Tax Education Council including code 31 of Federal Regulations10.6(g). This does not constitute an endorsement by these groups. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA. 95812-2890, or phone CTEC at 877-850-2832, or on the Internet at