Not for Profit Certificate II Tax Compliance| 8.5 CPE
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Official AICPA & CIMA Not-for-Profit Certificate II — Tax Compliance — 8.5 CPE credits of intermediate online self-study. A focused track for professionals who prepare, review or use nonprofit tax returns, covering IRS Form 990, tax-exempt status, unrelated business income tax, public support tests and common red flags. Available as a standalone track or as one of the three tracks in the full Not-for-Profit Certificate II Program. Eduyush is an official AICPA & CIMA channel partner serving learners worldwide, with prices displayed in your regional currency at checkout.
8.5 CPE credits · NASBA: Taxes · Intermediate level · Online self-study · 1-year access · SKU NFP2TAX24SSO
Key takeaways
- Official course title: Not-for-Profit Certificate II — Tax Compliance (product number NFP2TAX24SSO)
- CPE value: 8.5 CPE credits in the NASBA field of study: Taxes
- Level: Intermediate — best for learners with NFP tax or compliance exposure
- Main focus: IRS Form 990 preparation and schedules, UBIT, exemption maintenance and tax compliance red flags
- Badge route: the digital badge is earned by completing the full Not-for-Profit Certificate II Program or all three NFP II tracks — not this track alone
- Format and access: Online CPE self-study with 1 year of access after purchase date
What is the NFP Certificate II Tax Compliance track?
This AICPA & CIMA course is an intermediate online CPE track that helps practitioners work through nonprofit tax compliance topics, especially IRS Form 990 and unrelated business income tax. AICPA & CIMA categorise it as CPE self-study. It focuses on the tax compliance areas that create practical risk for exempt organisations.
It is available as an individual track or as part of the full Not-for-Profit Certificate II. If the digital badge is your goal, the full certificate (or completing all three tracks) is the route.
Official course facts
| Course item | Verified detail |
|---|---|
| Official title | Not-for-Profit Certificate II — Tax Compliance |
| Provider | AICPA & CIMA |
| Format | CPE Self-study, Online |
| CPE credits | 8.5 CPE |
| NASBA field of study | Taxes |
| Level | Intermediate |
| Who should attend | NFP tax preparers and users of NFP tax returns |
| Program relationship | Individual track, or part of the full Not-for-Profit Certificate II Program |
| Digital badge | Earned by completing the full NFP Certificate II Program or all three NFP II tracks |
| Availability | 1 year after purchase date with full paid access |
| Product number | NFP2TAX24SSO |
| Official source | AICPA & CIMA NFP II Tax Compliance page |
Who should take this track?
| Learner profile | Fit | Why it helps |
|---|---|---|
| NFP tax preparer | Strong fit | Build structured Form 990 and schedule preparation skills. |
| CPA firm professional | Strong fit | Serve exempt organisations with stronger tax compliance judgment. |
| Nonprofit finance team member | Strong fit | Understand reporting issues before sending information to tax advisers. |
| Board or compliance user | Good fit | Read nonprofit tax returns with better awareness of red flags. |
| Learner new to nonprofit accounting | Start with Certificate I | A foundational certificate is better before intermediate tax compliance. |
What you learn
Learners examine IRS Form 990 preparation, required schedules, public support tests, UBIT exposure, exemption maintenance and the red flags that can attract review. Official learning outcomes include:
- Identify the process to prepare the most common Form 990 schedules, and the core form.
- Analyse scenarios to determine the appropriate schedule, part, line and calculations for complete Form 990 reporting.
- Determine the effect of a transaction or significant event for Form 990 reporting.
- Distinguish organisational and operational requirements to maintain federal tax-exempt status.
- Determine when an organisation could be subject to UBIT, and differentiate common exceptions and exclusions.
How this track helps with Form 990 and UBIT decisions
| Compliance question | How the course helps |
|---|---|
| Which Form 990 schedule applies? | Learners analyse scenarios to identify the correct schedule, part, line and calculations. |
| Is a transaction reportable? | Covers how significant events and transactions affect Form 990 reporting. |
| Could the organisation have UBIT? | Explains when unrelated business income tax may apply and when exceptions or exclusions reduce exposure. |
| Could tax-exempt status be at risk? | Learners distinguish organisational and operational requirements for maintaining federal exemption. |
| What red flags should preparers watch? | Covers IRS audit activity, common red flags and heavily scrutinised nonprofit tax areas. |
Standalone track vs full Not-for-Profit Certificate II
| Option | CPE and access | Best for |
|---|---|---|
| NFP II — Tax Compliance track (this course) | 8.5 CPE, 1-year access | Learners focused on Form 990, UBIT and exempt-status compliance. |
| NFP II — Financial Reporting track | 13 CPE, 1-year access | Learners focused on nonprofit statements, consolidation and analysis. |
| Full Not-for-Profit Certificate II | 34 CPE, 2-year access | Learners who want all three tracks and the digital badge path. |
New to nonprofit accounting? Start with Not-for-Profit Certificate I, or browse the AICPA certifications collection.
Why buy this track through Eduyush?
Eduyush is an authorised reseller of selected AICPA & CIMA learning products, serving learners worldwide. Prices are displayed in your regional currency at checkout, and the Eduyush team processes your enrolment so the activation email comes directly from AICPA within 1–2 working days.
Eduyush support includes
- Regional pricing support where available for eligible learners, with checkout in your local currency
- Enrolment processed by the Eduyush team — AICPA activation email within 1–2 working days
- Guidance on whether Tax Compliance, Financial Reporting or the full NFP II fits your role
- Activation and access guidance after purchase
- Support for teams and firms buying multiple AICPA & CIMA learning products
FAQs on the NFP Certificate II Tax Compliance track
What is the NFP Certificate II — Tax Compliance track?
It is an 8.5 CPE intermediate online track from AICPA & CIMA that focuses on nonprofit tax compliance — IRS Form 990, schedules, UBIT, tax-exempt status, public support tests and common red flags.
How many CPE credits does it provide?
The official AICPA & CIMA page lists 8.5 CPE credits. The NASBA field of study is Taxes and the level is Intermediate.
What is the SKU?
The official product number is NFP2TAX24SSO. Use this to match the Eduyush product to the official AICPA & CIMA page.
Does this course cover IRS Form 990?
Yes. It covers the process to prepare the Form 990 core form and common schedules, including reporting considerations, schedule selection, calculations, significant events and common red flags.
Does this course cover unrelated business income tax?
Yes. The official learning outcomes include determining when an organisation may be subject to UBIT and differentiating common exceptions and exclusions.
Does the standalone track include a digital badge?
AICPA & CIMA state that the digital badge is earned by completing the full Not-for-Profit Certificate II Program or all three NFP II tracks. If the badge is your main goal, the full certificate is the clearer choice.
Should I buy this track or the full Certificate II?
Buy this track if your main need is nonprofit tax compliance, Form 990 and UBIT. Choose the full Not-for-Profit Certificate II if you also need financial reporting, governance, assurance and the digital badge.
How soon do I get access after buying through Eduyush?
After you enrol through Eduyush, the Eduyush team processes your enrolment and the activation email comes directly from AICPA within 1 to 2 working days. This is a digital product, so no physical materials are shipped, and access lasts 1 year from purchase.
Last verified: Official AICPA course facts checked on 13 July 2026 against the official AICPA & CIMA product page. Details may change. Learners should verify pricing, access, CPE eligibility and course availability before purchase.
