Topic
Form 990
79 published works
Nonprofit Law Prof Blog
IRS Issues New Instructions for Form 990-EZ
On September 10, 2008, the IRS announced that it was issuing new revised instructions for IRS Form 990-EZ that (among other things) raise the threshold for filing the 990-EZ to…
Nonprofit Law Prof Blog
IRS Publishes Proposed Regulations that Eliminate the Advanced Rulings Process
On September 9, 2008, the IRS published temporary regulations that (among other things) eliminate the advance ruling process for new public charity organizations. Here is the summary from the federal…
Nonprofit Law Prof Blog
IRS Releases Final Instructions for Form 990
The IRS just released final instructions for the heavily-revised Form 990 that nonprofits will start using next year. The final instructions are available on the IRS web site here.The final…
Nonprofit Law Prof Blog
Charity Treasurer Sentenced to Prison for Failing to Disclose Encouragement of “Jihad” on Form 990
Last week, a federal district court sentenced the former treasurer of a defunct tax exempt charity to eleven months in prison for failing to disclose that it used some of…
Nonprofit Law Prof Blog
Comments on Proposed Instructions for New Form 990
The IRS continues to seek comments on its proposed instructions for the 2008 Form 990. Here is a link to comments received thus far: http://www.irs.gov/charities/article/0,,id=181965,00.htmlDAB
Med Law Blog
Form 990 Redesign For Tax Year 2008
Form 990 Redesign for Tax Year 2008 The IRS currently requires every charitable organization, and every similar tax-exempt organization, with gross receipts of at least $100,000 or assets of at…
Nonprofit Law Prof Blog
990 Instructions Posted
The IRS announced yesterday that it has posted draft Instructions to the new form 990. The comment period is open until June 1, 2008. The IRS has prepared "highlights lists,"…
Nonprofit Law Prof Blog
SCLC Fails to File Form 990s
The Atlanta Journal Constitution reports that the Southern Christian Leadership Conference has acknowledged failing to file timely IRS Form 990s for one or more years. The article states that the…
Nonprofit Law Prof Blog
IRS Considers Comments on Newly Designed Form 990
Between June 14 and September 14, 2007, the IRS received public comment on its proposed redesigned IRS Form 990, Return of Organizations Exempt from Income Tax, which is filed by…