A Brave New World for a New Form 990
|
|
- Ethelbert Dixon
- 5 years ago
- Views:
Transcription
1 A Brave New World for a New Form 990 Presented by: Michael McNee Robert Lyons February 2008
2 We have come a long way or have we? Simplification is in the mind of the beholder. 2
3 First Revenue Act of 1913 Page 1 3
4 First Revenue Act of 1913 Page 2 4
5 First Revenue Act of 1913 Page 3 5
6 Overview December 20, 2007: the IRS released the redesigned Form 990 Return of Organization Exempt from Income Tax Effective for 2008 returns prepared in 2009 Fiscal year filers for the year beginning in 2008 and ending in 2009 Instructions delayed available by early summer 6
7 Form 990-EZ Retain present form Some of the new schedules will be required and will replace attachments Serves the transition period (discussed later) through
8 Phase-in of Filing Requirements Addresses transition concerns form June draft Three year phase-in using Form 990-EZ (with new schedules) May file 990-EZ for: If gross receipts are: If assets are: 2008 tax year (filed in 2009) > $25,000 and < $1 million < $2.5 million 2009 tax year (filed in 2010) 2010 and later tax years > $25,000 and < $500,000 > $50,000 and < $200,000 < $1.25 million < $500,000 (Note: The IRS also intends to increase the Form 990-N (e-postcard) filing threshold from $25,000 in gross receipts to $50,000 in gross receipts, beginning with the 2010 tax year.) 8
9 Phase-in of new Schedules H and K Transition relief will be provided for the 2008 tax year for organizations required to complete new schedules for hospitals (Schedule H) and tax exempt bonds (Schedule K) Only portions of those schedules that provide certain identifying information regarding hospitals facilities and bond issues must be completed for 2008 Both will be implemented in the 2009 tax year 9
10 Rationale for Redesign and Guiding Principles Form 990 has not been revised since 1979 Has not kept pace with the changing world exempt organizations Does not meet the transparency and accountability needs Increased interest in foreign activities Reordering of the forms to emphasize key elements Redesign to include eleven core pages and sixteen schedules 10
11 The Order of the New Forms Part I Summary Provides the organization s identifying information and a snapshot of key financial, governance and operating information, including a summary of their mission or activities. A two-year comparison of revenues and expenses is reported for the current and prior year. Part II Signature Block Has been moved to the bottom of page one. Part III Statement of Program Service Accomplishments Includes reporting of new, discounted, or altered program services. Part IV Checklist of Required schedules Contains the list, in schedule sequence order, of all questions required to determine which schedules must be completed by an organization. Part V Statements Regarding Other IRS Filings and Tax Compliance Part VI Governance, Management and Disclosure Requires report regarding governing body composition, and certain governance and disclosure policies and practices. Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees and Independent Contractors Part VIII Statement of Revenues Part IX Statement of Functional Expenses Part X Balance Sheet Part XI Financial Statements and Reporting Requires reporting of certain information regarding financial statement compilations, reviews or audits 11
12 Parts I and II Summary and Signature Block Current form does not contain a summary of key information for users. Changes are to increase and enhance transparency. First page summary emphases the organization s key financial, compensation, governance and operational information. This is an addition to the traditional Statement of Functional Expenses (Part IX). Additional transparency information added. Signature block. [Focus] Categories will have to be maintained in addition to the traditional program, M & G, and fundraising for all organizations not just 501(c)(3) and 503(c)(4) organizations. 12
13 Parts I and II Summary and Signature Block Continued Make sure that your mission statement matches what was reported previously to the IRS. PPA 2006: IRS began a sharing process with the states. 13
14 Part III Statement of Program Service Accomplishments This is required in the current return except for the additional information requested concerning codes, change, etc. Current analysis of income producing activities (Part VII) and questions about programs from Part VI have been incorporated in the new Part III. Activity codes will not be used until after For changes in activities, new Schedule O is used. These changes MUST take into consideration the organization s exempt purpose. 14
15 Part III Statement of Program Service Accomplishments Continued For e-file purposes, condense information where possible to fit Schedule O. 15
16 Part III Statement of Program Service Accomplishments Continued Codes are not available in Make sure the mission statement agrees with Part I and make sure that the programs match the mission. 16
17 Part IV Checklist of Required Schedules Replaced Part VI Additional Information. Driver for most of the other schedules to be included 17
18 Part IV Checklist of Required Schedules Continued Read the questions carefully! This is the driving force behind the 16 schedules. 18
19 Part IV Checklist of Required Schedules Continued 19
20 Part V Statements Regarding Other IRS Filings and Tax Compliance Purpose is to alert the organization to other potential federal tax compliance information. Replaces part of the detail currently being reported on Part VI Other Information. Complexity for the organization will depend on the nature and type of organization. 20
21 Part V Statements Regarding Other IRS Filings and Tax Compliance Continued This replaces the old Part VI. 21
22 Part VI Governance, Management and Disclosure Keystone of the new Form 990 IRS believes that the existence of an independent governing body and will-defined governance and management policies and practices increases the likelihood that an organization is operating in compliance with federal tax law. Not all information on this part is open to public inspection. Required additional information from officers, directors and key employees. 22
23 Part VI Governance, Management and Disclosure Continued These questions need to be reviewed at the beginning, not at the end, of the year. This part is new and represents the most significant area of interest on the part of Senate and Congress. 23
24 Part VII Compensation of Officers, Directors, Trustees, Key Employees, and Five Highest Compensated Employees Form is more interested in Transparency than accountability Requires the most substantial change in bookkeeping requirements. $100,000 threshold for five highest compensated employees Reporting of HCE compensation by non-charities Address information of listed officers and directors Retirement benefits and other compensation Reduced subjectivity Fiscal year or calendar year reporting calendar year reporting. Highly compensated individuals necessitate Schedule J. 24
25 Part VII Compensation of Officers, Directors, Trustees, Key Employees, and Five Highest Compensated Employees Continued Information needs to be tracked for the entire year, not just the end. Major expansion of old Part V. 25
26 Part VII Compensation of Officers, Directors, Trustees, Key Employees, and Five Highest Compensated Employees Continued 26
27 Part VII Compensation of Officers, Directors, Trustees, Key Employees, and Five Highest Compensated Employees Schedule J Continued This section addresses the entire benefit issue as to compensation methodology and reasonableness. 27
28 Part VII Compensation of Officers, Directors, Trustees, Key Employees, and Five Highest Compensated Employees Schedule J Continued 28
29 Part VII Compensation of Officers, Directors, Trustees, Key Employees, and Five Highest Compensated Employees Schedule J Continued 29
30 Part VIII Statement of Revenue Combination of Part I and Part VII on the current Form 990 Restructuring of the form for greater visibility. New form reduces the number of attachments and eliminates UBI codes. 30
31 Part VIII Statement of Revenue Continued This combines the old Parts I and VII. 31
32 Part IX Statement of Functional Expenses Mostly retained Greater detail related to breakout 32
33 Part IX Statement of Functional Expenses Continued 33
34 Part X Balance Sheet Substantially retained with modification of ordering. Eliminated need for various unstructured schedules. 34
35 Part X Balance Sheet Continued 35
36 Part XI Financial Statements and Reporting Information, in part pulled from current Form 990 Additional questions are concerning financial statement reporting 36
37 Part XI Financial Statements and Reporting Continued 37
38 Schedules Schedule A Public Charity Status and Public support Schedule B Schedule of Contributors Schedule C Political Campaign and Lobbying Activities Schedule D Supplemental Financial Statements Schedule E Schools Schedule F Statement of Activities Outside the United States 38
39 Schedule G Supplemental Information Regarding Fundraising or Gaming Activities With the sharing of information between the IRS and the states, state law should be reviewed before carrying out procedures. 39
40 Schedule G Supplemental Information Regarding Fundraising or Gaming Activities 40
41 Schedule G Supplemental Information Regarding Fundraising or Gaming Activities 41
42 Schedules Schedule H Hospitals Schedule I Grants and Other Assistance to Organizations, Governments and Individuals in the United States. 42
43 Schedule K Supplemental Information on Tax Exempt Bonds 43
44 Schedule K Supplemental Information on Tax Exempt Bonds 44
45 Schedule L Transactions with Interested Persons 45
46 Schedules Schedule M Non-Cash Contributions Schedule N Liquidation, Termination, Dissolution, or Significant Disposition of Assets Schedule O Supplemental Information to Form
47 Schedule R Related Organizations and Unrelated Partnerships 47
48 Schedule R Related Organizations and Unrelated Partnerships 48
49 Schedule R Related Organizations and Unrelated Partnerships 49
50 Schedule R Related Organizations and Unrelated Partnerships 50
51 Contact Information Michael M. McNee, CPA Partner-in-Charge Nonprofit Industry Group Robert R. Lyons, CPA Managing Director of Tax Services Nonprofit Industry Group Marks Paneth & Shron LLP 622 Third Avenue New York, NY
The Revised Form 990. Brenda A. Blunt Brought to you by: PetSmart Charities
The Revised Form 990 Brenda A. Blunt bblunt@cbiz.com Brought to you by: PetSmart Charities Overview Steven Miller, Commissioner of the IRS Tax Exempt and Government Entities Division we needed a Form 990
More informationIRS Reporting Compliance for 501(c)(3) Organizations
IRS Reporting Compliance for 501(c)(3) Organizations August 28, 2016 Mark C. Franco Associate Counsel Whiteford, Taylor & Preston, L.L.P. 3190 Fairview Park Dr., Suite 800 Falls Church, VA 22042 703-280-3383
More informationForm 990: Understanding the
Form 990: Understanding the Complexities Presenters: Larry Nichols, CPA Partner Peter Moore, CPA Partner Synopsis: Two years ago, the Internal Revenue Service substantially redesigned Form 990, Return
More informationThe New Form 990. Crosslin & Associates, P.C. Presented by Rodney Brower, CPA Richard Winstead, CPA, MBA. An accounting firm. And so much more.
The New Form 990 Crosslin & Associates, P.C. Presented by Rodney Brower, CPA Richard Winstead, CPA, MBA 2009 An accounting firm. And so much more. Form 990 2 Please use the following link to IRS Form 990
More informationSeminar for Not-For Profit Organizations. Scott Rodgville, CPA
Seminar for Not-For Profit Organizations Scott Rodgville, CPA Copyright, 2009 Core Form Changes Which Form do you have to file and when? Form 990-N, 990-EZ or 990 Phase in Schedule for revised Form 990
More informationThe New IRS Form 990 what s the impact on your organization?
The New IRS Form 990 what s the impact on your organization? Richard Pon, CPA, CFP Lautze & Lautze CPAs & Financial Advisors Jeff Nguyen, Esq. Manatt, Phelps & Phillips, LLP The Revised Form 990 11 page
More information2008 Instructions for Form 990 Return of Organization Exempt From Income Tax Contents A B C D E F J A B C D E F G
2008 Instructions for Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)
More informationForm 990 Tax Exempt Reporting
Form 990 Tax Exempt Reporting CLAconnect.com Speaker Introductions Amanda Treml, CPA Amanda is a Manager with CliftonLarsonAllen and provides assurance and tax compliance services to non-profit organizations.
More informationGUIDANCE FOR BOARD REVIEW OF IRS FORM 990
GUIDANCE FOR BOARD REVIEW OF IRS FORM 990 Introduction: The Internal Revenue Service (IRS) believes that the governing board of an exempt organization must diligently work to ensure that the Community
More informationNAVIGATING THE FORM 990 AND NON-PROFIT TAX ISSUES
Grossman Yanak & Ford LLP Not-for-Profit CPE Series January 10, 2018 NAVIGATING THE FORM 990 AND NON-PROFIT TAX ISSUES Steve Heere, Partner Audit Services Rick Dynoske, Senior Manager Tax Services Introduction
More informationTaxes for Rotary Clubs
Taxes for Rotary Clubs An effective guide for the implementation of strategies and policies to meet current regulations and tax policies that effect Rotary Clubs in Massachusetts. EMPLOYER IDENTIFICATION
More informationUnderstanding the 990 Board Members Responsibility
Understanding the 990 Board Members Responsibility Presented by: Lisa R. Johnson, CPA, Tax Principal CS&L CPAs Form 990 Tax Exempt Organizations that have average gross receipts of $200,000+ or total assets
More informationCOPYRIGHTED MATERIAL. Contents. About the Authors Preface xxi
Hopkins_NF_FM_1 11/13/2008 5 Contents About the Authors Preface xxi xix Chapter One: Part I Overview of New Form 990 1 1.1 Form 990 Basics 2 (a) Various Forms 2 (b) Filing Exceptions 2 (c) Filing Due Dates
More informationFINANCIAL REPORTING FOR NONPROFIT ORGANIZATIONS
FINANCIAL REPORTING FOR NONPROFIT ORGANIZATIONS PROGRAM OBJECTIVES Understand role of Executive Director and Board with respect to external financial reporting Understand external financial reporting requirements
More informationEXECUTIVE REVIEW GUIDELINES FOR THE IRS FORM 990
EXECUTIVE REVIEW GUIDELINES FOR THE IRS FORM 990 2 Executive Review Guidelines for the IRS Form 990 TABLE OF CONTENTS Part I: Summary....3 Part III: Summary of Program Service Accomplishments....3 Part
More informationBase Form 990 What Does Form 990 Tell the General Public?
Base Form 990 What Does Form 990 Tell the General Public? Most federally recognized not-for-profit organizations (NPOs) must file Federal Form 990 Return of Organization Exempt From Income Tax (Form 990)
More informationA For the 2010 calendar year, or tax year beginning, 2010, and ending, 20 D Employer identification number
Form 990-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 501, 527, or 4947(1) of the Internal Revenue Code (except black lung
More informationLocal Council Guide to the 2012 IRS Form 990
debit permanently restricted expense accrual revenue credit depreciation unrestricted net asset indirect support asset project sales debit credit temporarily restricted capital campaign liability special
More informationReturn of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
More informationReturn of Organization Exempt From Income Tax
Form 990 Return of Organization Exempt From Income Tax OMB No. 1545-0047 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 2010 benefit trust or private foundation)
More informationForm 990 Return of Organization Exempt From Income Tax
OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 2011 benefit trust or private foundation)
More informationNonprofit Essentials Conference, August 10, 2017 LEGAL REQUIREMENTS & THE IMPORTANCE OF BEING TRANSPARENT
Nonprofit Essentials Conference, August 10, 2017 LEGAL REQUIREMENTS & THE IMPORTANCE OF BEING TRANSPARENT About the Presenters Heidi Christianson Attorney Nilan Johnson Lewis, PA Kris Kewitsch Executive
More informationGary Casteel. Dennis D. Williams REV 1/2018. SS:tr opeiu494afl-cio
Dennis D. Williams Gary Casteel REV 1/2018 SS:tr opeiu494afl-cio INTRODUCTION -------------------------------------------------------------------------------------------------- 1 PENALTIES --------------------------------------------------------------------------------------------------------------------
More informationUS TAX GUIDE Non-Profits Operating Abroad
US TAX GUIDE Non-Profits Operating Abroad Filing Forms 990-EZ and 990 (for the first time) EXPAT TAX SPECIALISTS ON A MISSION Copyright 2017 by Hola Expat All Rights Reserved. www.holaexpat.com Table of
More informationThe Redesigned IRS Form 990
The Redesigned IRS Form 990 Greater Kansas City Community Foundation Polsinelli Shalton Flanigan Suelthaus PC Presenters: Bruce R. Hopkins Thomas J. Schenkelberg Virginia C. Gross October 4, 2007 Kansas
More informationShort Form Return of Organization Exempt From Income Tax
Form 990-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 501, 527, or 4947(a)(1) of the Internal Revenue Code (except private
More informationReturn of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501, 527, or 4947(1) of the Internal Revenue Code (except black lung benefit trust
More informationStatement of Program Service Accomplishments Check if Schedule O contains a response to any question in this Part III...
Form 990 (2010) Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response to any question in this Part III.............. 1 Briefly describe the organization s
More informationInstructions for Form 990-EZ
2009 Instructions for Form 990-EZ Short Form Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private
More informationA For the 2011 calendar year, or tax year beginning, 2011, and ending, 20 D Employer identification number
Form 990-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 501, 527, or 4947(a)(1) of the Internal Revenue Code (except black
More informationNumber and street (or P.O. box, if mail is not delivered to street address) Room/suite
Form 990-EZ Short Form Return of Organization Exempt From Income Tax Under section 501, 527, or 4947(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) Sponsoring organizations
More informationSection references are to the Internal Revenue Code unless otherwise noted.
2008 Instructions for Form 990-EZ Short Form Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private
More informationCOPYRIGHTED MATERIAL. Redesigned Form 990
E1C01_1 03/18/2009 1 C H A P T E R O N E Redesigned Form 990 The responsibility of the IRS to grant, or approve, qualification for tax-exempt status for all 501(c) organizations, which includes charities
More informationHIGHLIGHTS OF THE REDESIGNED FORM 990 PART II: OPERATIONAL ASSESSMENT FOR CORPORATE COMPLIANCE PROGRAMS. September 28, 2007
HIGHLIGHTS OF THE REDESIGNED FORM 990 PART II: OPERATIONAL ASSESSMENT FOR CORPORATE COMPLIANCE PROGRAMS Michael C. Hemsley Catholic Health East Vice President for Legal Services and General Counsel September
More informationA For the 2010 calendar year, or tax year beginning, 2010, and ending, 20 D Employer identification number
Form 990-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black
More informationShort Form Return of Organization Exempt From Income Tax
Form 990-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 501, 527, or 4947(a)(1) of the Internal Revenue Code (except private
More informationF Group Exemption Number G Accounting Method: Cash Accrual Other (specify) H Check if the organization is not I Website:
Form 99-EZ Short Form Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) Sponsoring
More information18 Jan Bradley M. Kuhn, President
18 Jan. 2018 Bradley M. Kuhn, President Form 990 (2016) Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III.............
More information11 th Annual Nonprofit Governance Symposium. Winning the Lottery: How to Use Your 990 to Strengthen Your Case for Support
11 th Annual Nonprofit Governance Symposium Winning the Lottery: How to Use Your 990 to Strengthen Your Case for Support January 10, 2015 Patty Mayer, Senior Tax Manager/Moss Adams Jeff Wiemann, Executive
More informationReturn of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
More informationReturn of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
More informationForm 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 214 Do not enter social security
More information- - 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.
Form 990 (2015) Checklist of Required Schedules - - 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A. 2 Is the organization
More informationPREPARATION OF TAX FORM 990
PREPARATION OF TAX FORM 990 The Temple with Combined Units return and Shrine Clubs Group return qualify under IRS Code Section 501(c)(10), Shriners International group exemption number 0229. Shrine temple
More informationShort Form Return of Organization Exempt From Income Tax
Form 990-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 501, 527, or 4947(a)(1) of the Internal Revenue Code (except private
More informationA For the 2011 calendar year, or tax year beginning 07/01 B Check if applicable:
Form 99-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black
More informationWORKFORCE OUTSOURCE SERVICES, INC Statement of Program Service Accomplishments
Statement of Program Service Accomplishments Part III Page Check if Schedule O contains a response or note to any line in this Part III.................................................. Briefly describe
More informationName change 801 2nd Avenue, 2nd Floor. New York, NY (212)
Form 990 OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2013 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) G Do not enter Social Security
More information^ Do not enter social security numbers on this form as it may be made public. WILLS. ) < (insert no.) 4947(a)(1) or 527
Form 990 Department of the Treasury Internal Revenue Service EXTENDED TO MARCH 15, 2017 Return of Organization Exempt From income Tax Under section 501(c), 527, or 4d47(a)(1) of the Internal Revenue Code
More informationPublic Disclosure Copy
Form 990 Department of the Treasury Internal Revenue Service A For the 2010 calendar year, or tax year beginning, 2010, and ending, B Check if applicable: D Employer Identification Number Address change
More informationForm 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 217 Do not enter social security
More informationGovernment Copy MCF MISSOULA COMMUNITY FOUNDATION PO BOX 2368 MISSOULA, MT
2012 TA RETURN Government Copy Client: Prepared for: MCF MISSOULA COMMUNITY FOUNDATION PO BO 2368 MISSOULA, MT 59806 406-926-3131 Prepared by: Norm Williamson CPA PLLC 1800 S Russell St, Ste 200 Missoula,
More informationLEGAL & FINANCIAL GUIDELINES
LEGAL & FINANCIAL GUIDELINES I. Introduction 1. National League for Nursing (NLN) must be aware of the activities carried on by Constituent Leagues (CLs) in its name. A court could deem an act by a CL
More informationReturn of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
More informationPart III Statement of Program Service Accomplishments Check if Schedule O contains a response to any question in this Part III...
Form 990 (2012) First Presbyterian Church Housing 38-3405663 Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response to any question in this Part III.............
More informationA For the 2010 calendar year, or tax year beginning 01/01 B Check if applicable:
Form 99-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black
More informationPart III Statement of Program Service Accomplishments Check if Schedule O contains a response to any question in this Part III...
Form 990 (2010) Our Saviour's Manor Senior Nonprofit 38-3593702 Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response to any question in this Part III.............
More informationB Check if applicable: C E Telephone number. Pittstown, NJ
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2016 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
More informationShort Form. Return of Organization Exempt From Income Tax
Short Form OMB No. 1545-1150 Return of Organization Exempt From Income Tax Form 990-EZ Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private
More informationNumber and street (or P.O. box, if mail is not delivered to street address) Room/suite
Form 990-EZ Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) Sponsoring
More informationForm 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 212 benefit trust or private foundation) Open
More informationNONPROFIT TAX UPDATE: What the IRS is up to and more!
NONPROFIT TAX UPDATE: What the IRS is up to and more! MACPA Government and Nonprofit Conference April 26, 2013 R. Michael Sorrells, CPA BDO USA, LLP Page 1 Your Presenter Page 2 1 Tax Update Agenda IRS
More informationReturn of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
More informationUnderstanding the Revised Form 990 and Governance Disclosures Enhancing Transparency and Compliance
Understanding the Revised Form 990 and Governance Disclosures Enhancing Transparency and Compliance March 20, 2009 9:30 am 11:15 am North County Philanthropy Council Lake San Marcos Country Club 1750 San
More informationA For the 2011 calendar year, or tax year beginning, 2011, and ending, 20 D Employer identification number
Form 990-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black
More informationReturn of Organization Exempt From Income Tax
Form 99 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 1(c), 27, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
More informationHOW TO APPLY FOR TAX-EXEMPT STATUS. Table of Contents
HOW TO APPLY FOR TAX-EXEMPT STATUS Table of Contents Basics of Tax Exemption Who Must File a Form 1023 501(c)(3) Requirements Organizational Test Operational Test Form 1023 Part I. Basic Information about
More informationReturn of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
More informationNonprofit Essentials Conference, August 20, 2015 LEGAL REQUIREMENTS & THE IMPORTANCE OF BEING TRANSPARENT
Nonprofit Essentials Conference, August 20, 2015 LEGAL REQUIREMENTS & THE IMPORTANCE OF BEING TRANSPARENT About the Presenters Emily Robertson Attorney Robertson Law Office @RLOonNonprofits Amy Sinykin
More informationWhat your nonprofit board members need to know about Form 990
What your nonprofit board members need to know about Form 990 Developing a better understanding of the Form 990: A deep dive into the data Prepared by: James P. Sweeney, CPA, MBA, MTAX; National Lead Partner,
More information990 Basics for Exempt Organizations: Creating Trust Through h Transparency and Accountability
for Exempt Organizations: Creating Trust Through h Transparency and Accountability Denise P. Hill, CPA Senior Manager February 29, 2012 2012 Elliott Davis, PLLC 2012 Elliott Davis, LLC How do you know
More informationInstructions for Form 990-EZ
2011 Instructions for Form 990-EZ Short Form Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private
More informationPart III Statement of Program Service Accomplishments. Check if Schedule O contains a response or note to any line in this Part III...
Check if Schedule O contains a response or note to any line in this Part III................. Form 990 (2016) Colorado Horse Rescue 84-1095741 Page 2 Part III Statement of Program Service Accomplishments
More informationReturn of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
More information4 c (Code: ) (Expenses $ including grants of $ ) (Revenue $
Form 990 (2013) WORKFORCE OUTSOURCE SERVICES, INC 20-3684091 Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III..................................................
More informationFor the 2017 calendar year, or tax year beginning DELFARIB FANAIE
Form OMB. - Department of the Treasury Internal Revenue Service A B For the calendar year, or tax year beginning C Address change Initial return Open to Public Inspection,, and ending, Check if applicable:
More information, 20 B Check if applicable: Number and street (or P.O. box, if mail is not delivered to street address)
Form 99-EZ Short Form Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) Sponsoring
More informationReturn of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
More informationA For the 2009 calendar year, or tax year beginning, 2009, and ending, B Check if applicable: C
Form 990-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black
More informationIRS REDESIGN FORM 990
January 10, 2008 EXECUTIVE SUMMARY IRS REDESIGN FORM 990 The IRS released the redesigned Form 990, Return of Organization Exempt from Income Tax, the IRS form filed annually by state chartered credit unions.
More informationPUBLIC INSPECTION COPY
OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 2017 Do not enter social security
More informationDOUG NESS. H(b) Are all subordinates included? If 'No,' attach a list. (see instructions) H(c) Group exemption number
Form 990 OMB. -007 Department of the Treasury Internal Revenue Service A B 07 Return of Organization Exempt From Income Tax Under section 0, 7, or 97(a)() of the Internal Revenue Code (except private foundations)
More informationB Check if applicable: C E Telephone number TORRANCE, CA HANNAH SONG
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2014 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
More informationReturn of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
More informationReturn of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2012 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
More informationInstructions for Form 990 Return of Organization Exempt From Income Tax
2012 Instructions for Form 990 Return of Organization Eempt From Income Ta Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (ecept black lung benefit trust or private foundation) Department
More informationReturn of Organization Exempt From Income Tax
OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Do not enter social security
More informationForm 990 Return of Organization Exempt From Income Tax
OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 2017 Do not enter social security
More informationInspection A For the 2013 calendar year, or tax year beginning, 2013, and ending, B Check if applicable: C TUCSON, AZ
Form 990 OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2013 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) G Do not enter Social Security
More informationA For the 2011 calendar year, or tax year beginning, 2011, and ending, 20 B Check if applicable:
Form 990-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 501, 527, or 4947(1) of the Internal Revenue Code (except black lung
More informationInstructions for Form 990 Return of Organization Exempt From Income Tax
2013 Instructions for Form 990 Return of Organization Eempt From Income Ta Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (ecept private foundations) Department of the Treasury Internal
More informationReturn of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
More information990 Preparation Checklist
990 Preparation Checklist The following checklist is intended to help you prepare for Form 990. If you have any questions about this checklist or the form, please contact your Rea advisor or Maribeth Wright,
More informationShort Form. Return of Organization Exempt From Income Tax
Short Form OMB No. 1545-1150 Return of Organization Exempt From Income Tax Form 990-EZ Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code 2012 (except black lung benefit trust or private
More informationFederal Financial Requirements
American Society of Health-System Pharmacists Federal Financial Requirements ASHP s Financial Toolkit for Affiliates Kimberlee Berry [Pick the date] FEDERAL REQUIREMENTS NOTE: All IRS forms can be accessed
More informationReturn of Organization Exempt From Income Tax
Form 990 Return of Organization Exempt From Income Tax OMB No. 1545-0047 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 2017 Do not enter social security
More informationReturn of Organization Exempt From Income Tax
Form B G I J Short Form 990-EZ Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code 2010 (except black lung benefit trust or private foundation)
More information10,880 2 Program service revenue including government fees and contracts Membership dues and assessments Investment income...
Form 99-EZ Short Form Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) Sponsoring
More informationANIMAL RESCUE COALITION, INC.
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
More informationForm 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 215 Do not enter social security
More information