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IRS Form 990 For Tax Exempt Organizations
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IRS Form 990 For Tax Exempt Organizations

A new tool will help organizations getting ready to complete Form 990, significantly revised in 2008, for the first time.  The New Form 990 Preparation Checklist has tips that will help you file a correct, complete, and error-free return.  Copies may be ordered from the IRS by mail or by calling 1-800-TAX-FORMS (toll-free) and requesting Publication 4740.

Form Highlights
Form 990-EZ Short Form Return of Organization Exempt from Income Tax
Form 990 Core* Return of Organization Exempt from Income Tax
Schedule A Public Charity Status and Public Support
Schedule B Schedule of Contributors
Schedule C Political Campaign and Lobbying Activities
Schedule D Supplemental Financial Statements
Schedule E Schools
Schedule FSchedule F-1 Statement of Activities Outside the United StatesContinuation Sheet for Schedule F
Schedule G Supplemental Information Regarding Fundraising or Gaming Activities
Schedule H Hospitals
Schedule ISchedule I-1 Supplemental Information on Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S.Continuation Sheet for Schedule I
Schedule JSchedule J-1Schedule J-2 Compensation InformationContinuation Sheet for Schedule J 

Continuation Sheet for Form 990

Schedule K Supplemental Information on Tax Exempt Bonds
Schedule L Transactions with Interested Persons
Schedule M Non-Cash Contributions
Schedule NSchedule N-1 Liquidation, Termination, Dissolution, or Significant Disposition of AssetsContinuation Sheet for Schedule N
Schedule O Supplemental Information to Form 990
Schedule RSchedule R-1 Related Organizations and Unrelated PartnershipsContinuation Sheet for Schedule R

*The 11-page core form consists of identifying information, the Page 1 Summary (Part I), and the following additional parts:

Part II: Signature Block of officer and paid preparer

Part III: Statement of Program Service Accomplishments

Part IV: Checklist of Required Schedules

Part V:  Statements Regarding Other IRS Filings and Tax Compliance

Part VI:  Governance, Management and Financial Reporting

Part VII:  Compensation of Officers, Directors, Trustees, Key Employees and Other Highest Compensated Employees or Independent Contractors

Parts VIII, IX and X:  Statements of Revenues and Expenses, Balance Sheet


Additional Resources:

GuideStar’s FAQs Concerning Form 990

DISCLAIMER: This information is not intended to provide legal or accounting advice, or to address specific situations. Please consult with your legal or tax advisor to supplement and verify what you learn here.