Topic
Form 990
79 published works
Housing Plus
IRS clarifies procedures for organizations with pending exemption applications that fail to file Form 990
By Christopher A. Lemming, Linda B. Schakel
The Internal Revenue Service last month published a memorandum for its exempt organizations specialists regarding the treatment of exempt organizations still awaiting their determination letters that have failed to file…
Not For Profit/Exempt Organizations Blog
IRS Draft of 2013 Form 990 and Instructions
By Jamie Bowles
Earlier this year the IRS issued drafts of the 2013 Form 990, Return of Organization Exempt From Income Tax, and 2013 Form 990 Instructions. Although there were no major changes…
Nonprofit Law Prof Blog
Montague: The Law and Financial Transparency in Churches
John Montague (Hogan Lovells) has published The Law and Financial Transparency in Churches: Reconsidering the Form 990 Exemption, 35 Cardozo Law Review 203 (2013). Here is the abstract:Most tax-exempt organizations…
Nonprofit Law Prof Blog
Oklahoma nonprofit loses tax-exempt status for failing to file Form 990
Earlier thisweek, the IRS revoked the tax-exempt status of an Oklahoma nonprofit group,Turn Tulsa Pink. The organization is “the fundraising arm” of BreastImpression, a local Tulsa § 501(c)(3) nonprofit that…
Nonprofit Law Prof Blog
Reporting Program Service Expenses on the 990
Just as a follow up to yesterday's post on the Oregon spendig requirement, I took a quick look again at the Form 990 (go to page 10) and its instructions regarding…
The Ethical Investigator
IRS Form 990: The Investigator’s Friend
By Philip Segal
If we had five dollars for every time someone asked us to get hold of someone’s bank accounts (pretty much always against the law and therefore off-limits), we would have…
Nonprofit Law Prof Blog
Nonprofits challenge the constitutionality of IRS Form 990
The IRS Form 990is a twelve-page document that requires most federally tax-exempt organizationsto disclose their mission, programs, and financial information. If anorganization required to complete a Form 990 fails to…
Nonprofit Law Prof Blog
A $71 Billion Tax Break for Churches? Don’t Think So
Last summer, several newspapers, blogs, etc. picked up on this article written by Dr. Ryan T. Cragun and two of his students, estimating that tax breaks for churches and other religious…
Not For Profit/Exempt Organizations Blog
House Ways and Means Oversight Subcommittee Holds Hearing to Review Compliance and Reporting Issues of Tax-Exempt Organizations
On May 16, 2012, the Oversight Subcommittee of the House of Representatives Committee on Ways and Means, led by Congressman Charles W. Boustany Jr., MD (R-LA), heard testimony from representatives…
Nonprofit Law Prof Blog
Nonprofits’ Failure to Report Fundraising Costs is Widespread
As reported by the Nonprofit Quarterly, a Scripps Howard News Service new study (utilizing data reported to the IRS and available through Guidestar) revealed found that 15,389 nonprofit groups, or 41% of…