9. Alternative Investments: Providing a Path Through the Complexity

Field of Study: 
Taxes
CPE Credit: 
1.0
Knowledge Level: 
Overview
Advanced Preparation: 
None
Prerequisite: 
None

Friday, June 22, 2018
 
8:10AM-9:00AM

When private foundations purchase alternative investments there can be compliance impacts for both GAAP and tax purposes. This session will focus on what private foundations need to know before they enter an alternative investment, including valuation considerations for the Form 990-PF and financial reporting, federal and state unrelated business income and excess business holdings.

Learning Objectives:

  • Select practical tools for evaluating alternative investments for tax and audit purposes
  • Learn what is needs to be tracked for compliance reporting purposes