Topic
Form 990
79 published works
Tax Controversy Report
May 15 Tax Deadline and ‘Start of the Year’ Review – Part I
For most nonprofit organizations, the IRS Form 990/990-PF deadline is fast approaching. This Form 990/990-PF deadline should also prompt nonprofits to engage in a start-of-the-year review of its state filings,…
Nonprofit Law Prof Blog
Freedom From Religion Foundation Challenges Church Exemption from 990 Requirement
From the "good luck with that" department: The Freedom From Religion Foundation is taking the Internal Revenue Service to court over yet another religion-related tax privilege.The national state/church watchdog has filed a…
Global Policy Watch
IRS Announces Major Change To Nonprofit Donor Disclosure Requirements
In a significant and unexpected development, the U.S. Treasury Department announced yesterday that certain nonprofits — including trade associations and 501(c)(4) social welfare organizations — would no longer be required…
Nonprofit Law Prof Blog
TEGE Advisory Committee Pushes for Universal E-Filing by Exempt Organizations
In its 2018 Report of Recommendations, the Exempt Organizations Subgroup of the Advisory Committee on Tax Exempt and Government Entities (ACT) reiterated its strong support for e-filing of Form 990…
The CPA Desk
How to Avoid Investment Fraud in Your Nonprofit
By Nicole Riley
Investment fraud, such as Ponzi schemes, can cause significant financial losses for not-for-profits. But the harm it can cause an organization’s reputation with donors and the public may be even…
The CPA Desk
Helpful Tips for Not-for-Profits Filling Out Form 990
By PKF Texas
https://youtu.be/WVuMICVqBL4 Jen: This is the PKF Texas Entrepreneur’s Playbook. I’m Jen Lemanski, this week’s guest host, and I’m here with Annjeanette Yglesias, one of our Tax Managers on our not-for-profit…
Data Privacy + Cybersecurity Insider
501(c)(3) Public Charities Subject to New Donor Disclosure Requirements in New York
Since 1958, when the Supreme Court held that the State of Alabama’s attempt to compel the NAACP to disclose its membership lists infringed on the members’ constitutional rights to freedom…
Data Privacy + Cybersecurity Insider
IRS makes exempt organizations’ Form 990 data available in machine-readable format
On June 16, 2016, the IRS announced that it will be making Form 990s available in machine-readable format through Amazon Web Services. While this information has always been available to…
Nonprofit Law Prof Blog
IRS Releases Searchable Form 990 Data
The IRS has released over one million Form 990 series returns spanning a six year time period in machine-readable format, using Amazon Web Services (AWS) as the host site for…
The Public Finance Tax Blog
When Harry Met SALY’s Schedule K
Dear Gnomes are People Too, Hello, my name is Harry and this letter is in response to your request, in light of the trenchant analysis previously rendered on Schedule K…