Topic
Form 990
79 published works
Nonprofit Law Prof Blog
IRS Exempt Organization Statistics – 2019 990 Data, 2017 UBIT Data
For those interested in the details of Form 990 reporting, the IRS recently released two sets of data.First, the Tax Year 2019 Form 990 aggregate data is now available at…
Nonprofit Law Prof Blog
Women’s Nonprofit Leadership Initiative Calls For Board Diversity Data on 990s
Last week, The Women's Nonprofit Leadership Initiative called on Treasury and the IRS to change Form 990 so that it requires exempt orgs to disclose board diversity data. The WNLI…
Nonprofit Law Prof Blog
IRS Catches Up on 990 Database
From ProPublica, June 8, 2023:ProPublica has added more than a million new tax records for tax-exempt organizations to Nonprofit Explorer, making it easier to assess the finances of charities operating across…
Nonprofit Law Prof Blog
A Further Examination of Entry and Exit in the Nonprofit Sector
A new article posted to SSRN:We examine whether the patterns of entry and exit established in prior work continue to persist, despite recessions in 2001 and 2008, the introduction of…
Nonprofit Law Prof Blog
Tax Law Center at NYU Files Brief in Buckeye Institute v. IRS
The recently formed Tax Law Center at NYU filed an amicus brief in the district court case of Buckeye Institute v. IRS. The Buckeye Institute has challenged the constitutionality of…
Nonprofit Law Prof Blog
NASCO Asks For Timely Availability of Form 990 Data and Revisiting Use of Form 1023-EZ
Responding to the IRS' request for comments on tax-exempt organization forms, the National Association of State Charity Officials (NASCO) submitted a letter late last month with two requests that highlight…
Nonprofit Law Prof Blog
BLM Global Network Foundation Under a Microscope as It Releases Form 990
The BLM Global Network Foundation has recently attracted a steady stream of stories raising questions about its finances and transparency, especially after New York Magazine reported it had bought a…
Rivkin Rounds
A Refresher on Form 990: Tips and Traps for Tax-Exempt Organizations
On Thursday, April 14, in the next installment of Rivkin Radler’s Healthcare Compliance Lunch & Learn series, Rivkin Radler’s Lou Vlahos and Bernadette Kasnicki will provide a refresher on preparing…
Nonprofit Law Prof Blog
IRS Website Becomes Sole Source of Electronically Filed Form 990 Data
As of the start of this year, the IRS is making data from electronically filed Forms 990 series available in machine-readable format available solely on its Tax Exempt Organization Search…
For Purpose Law Group Blog
Electronic Filing of Form 990s is Here
Almost two years ago, we told you about a change coming in how exempt organizations will submit their annual Form 990 series returns to the Internal Revenue Service. Soon –…