This 34 slide presentation provided by the Internal Revenue Service, 1) provides tips for keeping good records, 2) explains when filing Form 990 is necessary, 3) includes links to other workshops that explain how to complete Form 990, and 4) provides information about IRS audits of tax exempt organizations. These concepts are presented through a dialogue between a fictitious executive director of animal welfare organization and the IRS Coach. A Certificate of Completion can be printed and a survey can be completed to provide feedback to the IRS about the usefulness of the materials.
As a result of completing this tutorial, users will be able to:
Identify four tips for good record keeping,
Determine when filing Form 990 is necessary,
Locate links to 4 other workshops that provide step by step instructions on how to fill out Form 990
Understand what happens when the IRS audits an exempt organization.
Target Student Population:
Nonprofit executive directors or treasurers. College students enrolled in advanced federal taxation or nonprofit accounting courses.
Prerequisite Knowledge or Skills:
Type of Material:
Professional development at a NFP board meeting. Individual review or homework.
Adobe Flash Player 8.0 or later
Evaluation and Observation
Content is accurate, relevant, and current. The presentation provides a sufficient amount of content and is self-contained for the intended purposes, with the exception noted below. The presentation flows logically and is easy to follow. Terms are appropriately defined. Questions are posed with links to pop-up windows that provide the answer. Examples of some of the questions answered include: Who must file, when is the return due, what penalties are assessed? The section on IRS audits discusses correspondence, office, and field examinations as well as a compliance check. The site thoroughly references sources of IRS forms and publications.
Objective 3 is somewhat misleading. This presentation does not provide step by step instructions for completing Form 990. It only provides links to other workshops that provide this information.
The presentation lacks examples showing blank and/or completed form 990s.
Potential Effectiveness as a Teaching Tool
Objectives are explicitly stated.
The presentation walks the user through the slides.
Examples are provided throughout the presentation as well as links to relevant publications and forms.
The presentation reinforces concepts progressively building on prior concepts. Broad topics are introduced and followed with more specific detail.
The file cabinet game to assess learning on record keeping is great.
A printer friendly summary of the presentation is available along with a Certificate of Completion.
Users can also complete an IRS survey to provide feedback on the usefulness of the material.
Ease of Use for Both Students and Faculty
Slides are well-designed with a good use of graphics. Tabs at the top of each slide are tied to each objectives so that one can jump to each topic instead of having to search through the slides.
A game has been included on slide 8 that also includes a subtle bit of humor.
Interactivity is good, but average as it mostly involves clicking on various aspects of each slide to learn additional information.
A feedback survey has been incorporated.
Sound is used on only four slides (1, 17, 34 and 35). The dialogue format is a good way to maintain interest and minimize the need to read each screen, however, the incorporation of it falls short given only four slides have sound.
A page error occurred when attempting to open the link on slide 22.