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As a tax practitioner, you may have contemplated adding personal financial planning services to your practice. There is a natural progression to go from being your client's most trusted tax advisor to also being their most trusted personal financial advisor. But you have questions: will it be profitable? How do I get started? What are other CPA firms doing? All of these questions are addressed in a new research study published by the AICPA's PFP Section that can show you how to expand your services into this lucrative niche area that is a great compliment to your tax practice.

The Personal Financial Planning Section of AICPA and Moss Adams LLP are pleased to announce the results of their first joint study of CPA financial planning and advisory practices- AICPA/Moss Adams CPA Financial Planning Practice Study.

Click here for more information

 
Tax Home > Resources > Exempt Organizations > Regulation and Administration

Regulation and Administration

This section contains regulatory and tax administrative issues regarding tax exempt organizations, including comments to IRS.

 

AICPA Urges IRS to Clarify Form 990 Instructions

The American Institute of Certified Public Accountants has urged the IRS to clarify its instructions on three lines of Form 990, which is the form filed by organizations that are exempt from federal income tax. Learn More>>

 

AICPA Offers Further Comments on Form 990

The AICPA's June 15, 2006 comments request further clarification of several parts of Form 990: lines 25, and 75. Learn More>>

 

AICPA Asks IRS to Modify Form 990 Instructions

March 31, 2006. The AICPA asked the IRS to clarify instructions for line 75c of Form 990, Return of Organization Exempt from Income Tax, believing the language to be too broad, risking unintended consequences. This document poses a number of questions regarding how the instructions apply to various common fact patterns. Learn More>>

 

AICPA Comments on IRS Exempt Organization Enforcement Efforts

April 12, 2004. This letter from the AICPA Exempt Organization Taxation Technical Resource Panel to the Advisory Committee on Tax Exempt and Government Entities discusses enforcement and compliance processes and proposes a Form 990 redesign, a redesign of the exemption application process for section 501(c)(3) organizations, and new applications for technology. Learn More>>

 

AICPA Questions IRS About "Education Letters" Sent to Exempts

March 26, 2004. This letter to the IRS Exempt Organizations Division addresses their recent sending of "educational letters" informing charitable organizations with contribution income that they are: (1) disclosing an amount less than 5 percent of contributions; or (2) not disclosing any fundraising expenses in Part II of Form 990. Learn More>>

 

AICPA Suggests Improvements to Form 1023

December 2, 2002. This letter to the IRS makes suggestions for improvements to Form 1023, Application for Recognition of Exemption for nonprofit organizations. Learn More>>

 

AICPA Comments on Internet Taxation for Exempt Organizations

February 14, 2001. The AICPA submitted comments on IRS Announcement 2000–84 as it pertains to the use of the Internet by exempt organizations. Learn More>>