NASBA Field of Study
1 Hour and 15 minutes
Understanding of the foreign filing requirements for organizations (FBARs, Forms 5471, 8865, 8858, 8621, etc)
Identify planning ideas for organizations to consider when making foreign investments or operating abroad from a US tax perspective.
Those with basic knowledge of not-for-profit operations, auditing, accounting and/or compliance requirements. General experience working in, or auditing, not-for-profits, including those NFPs audited under GAGAS.