Topic
Form 990
79 published works
Not For Profit/Exempt Organizations Blog
IRS Reminds Exempt Organizations to File Form 990 to Preserve Exempt Status
Earlier this year, the IRS reminded all exempt organizations that, regardless of their size, they must file the Form 990 on time in order to preserve their tax-exempt status. Starting…
Nonprofit Law Prof Blog
The AHA is at it AGAIN
The American Hospital Association doesn't like the new Schedule H to form 990, because it . . . well, because it does pretty much exactly what the IRS intended. According…
Not For Profit/Exempt Organizations Blog
Form 990 Makeover, Version 2.0
Even hard-core tax mavens don't usually get excited when the IRS releases instructions for tax forms. An exception this year is the release of instructions for the 2009 Form 990,…
Not For Profit/Exempt Organizations Blog
With the New Form 990, Directors and Trustees Must Complete a Complicated Disclosure Form
The IRS completely redesigned Form 990, the Return of Organization Exempt from Income Tax, to be filed for calendar year 2008 and subsequent periods. This form is filed by most…
Lancaster Law Blog
Using Form 990 as a Fundraising Tool
Tax-exempt and nonprofit organizations can now find a marketing opportunity in an unusual place, their tax return. It's no secret that people generally hate filling out tax returns almost as…
Nonprofit Law Prof Blog
IRS Provides FAQs on Reporting Foreign Activities
As part of its occasional series of FAQs for various sections of the new Form 990, the IRS has published Form 990 Filing Tips: Reporting Foreign Activities (Schedule F). The…
Nonprofit Law Prof Blog
New Form 990 Filing Day
Today is the deadline for filing the new Form 990for tax-exempt organizations with a calendar fiscal year (and that were above the revenue/asset filing thresholds for 2008). While many organizations…
Nonprofit Law Prof Blog
And Comments on the new 990
The IRS is also seeking comments from nonprofits using the new Form 990 on the form, the schedules, and the instructions. Comments may be sent to Form990Revision@irs.gov.sng
Nonprofit Law Prof Blog
IRS Finalizes Forms 990 and 990-EZ
The December 24 EO Update from the IRS notes that Form 990 and Form 990-EZ have now been finalized for filing in 2009.JDC
Nonprofit Law Prof Blog
IRS Offers Online Courses in Tax Exempt Issues
New Online Courses at StayExempt.orgStayExempt.org, the web-based version of the popular Exempt Organization workshops, has added new mini-courses on the redesigned IRS Form 990 to the online materials already available.The…