If you're preparing Form 990, look beyond the numbers. Learn the importance of questions asked and the required information provided on the core form and the schedules. Also, examine Form 990 including the core form and Schedules A-G and I-R. Gain an understanding of the impact of the unrelated business income tax (UBIT) upon different revenue streams. Featured topics include tax-exemption; intermediate sanctions; direct and grassroots lobbying and the "expenditure test"; public support; "quid pro quo" payments; the "commerciality," and UBIT. Learn the implications of the CARES Act and American Rescue Plan. Plus, briefly review federal and state UBIT and charitable filing requirements. Also, discuss certain provisions of the Tax Cuts and Jobs Act (TCJA) of 2017 and both temporary and final guidance, including Treasury Regulations, to date. Finally, learn new e-filing requirements, as well as, a new requirement for the IRS to notify organizations in danger of automatic revocation of their tax exemption.