Learn Practice Element 2C1a: Filing a Form 990
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About This Course
Land Trust Standards and Practices, Practice 2C. Federal Tax Exemption, includes one element with four sub-elements. This module addresses Practice 2C1a: File a complete and accurate annual information return (Form 990 or equivalent) with the Internal Revenue Service (IRS).
Membership Required
This resource is a Land Trust Alliance member benefit for the staff, board and volunteers of land trust and affiliate member organizations, and Alliance donors at the Protector level.
Learn Practice Element 2C1d: Prohibition Against Political Campaign Activity
Land Trust Standards and Practices, Practice 2C. Federal Tax Exemption, includes one element with four sub-elements. This module addresses Practice 2C1d: Do not engage in political campaigns on behalf of or in opposition to any candidate for public office.
Form 990 at a Glance
This document outlines the new Form 990 and shows how to properly fill out the information.
Appendix_02_A_01.pdf
Learn Practice Element 2A1: Compliance with Laws
This 15-minute module covers Land Trust Standards and Practices, Practice 2A: Compliance with Laws, which includes one element:
1. Do not knowingly conduct operations in violation of law
Learn Practice Element 2C1b: Avoiding Private Inurement and Impermissible Private Benefit
Land Trust Standards and Practices, Practice 2C. Federal Tax Exemption, includes one element with four sub-elements. This module addresses Practice 2C1b: Do not knowingly engage in prohibited activities, such as private inurement or impermissible private benefit.
Learn Practice Element 3A2c: Reviewing Financial Reports
Land Trust Standards and Practices Practice Element 3A2 on board oversight, includes five elements. This module addresses the third element, 3A2c: Receiving and reviewing financial reports and statements.
Learn Practice Element 5B3: Systems for Documenting and and Complying with Restricted Gifts
Land Trust Standards and Practices, Practice 5B: Accountability to Donors, includes four elements. This 30-minute module covers the third element:
3. Maintain financial and other systems to document and comply with any donor restrictions on gifts
Learn Practice Element 2C1c: Lobbying Limitations and Reporting Requirements
Land Trust Standards and Practices, Practice 2C. Federal Tax Exemption, includes one element with four sub-elements. This module addresses Practice 2C1c: Comply with federal lobbying limitations and reporting requirements.