Return of Organization Exempt From Income Tax and .. 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)
2007
Table of Contents
- Instructions for Form 990 and Form 990-EZ - Introductory Material
- Instructions for Form 990 and Form 990-EZ - Main Contents
- What's New
- Purpose of Form
- Phone Help
- Email Subscription
- Photographs of Missing Children
- General Instructions
- A. Who Must File
- B. Organizations Not Required To File Form 990 or 990-EZ
- How to Determine If an Organization's Gross Receipts are Normally $25,000 (or $5,000) or Less
- C. Exempt Organization Reference Chart
- D. Forms and Publications
- E. Use of Form 990, or Form 990-EZ, To Satisfy State Reporting Requirements
- F. Other Forms as Partial Substitutes for Form 990 or Form 990-EZ
- G. Accounting Periods and Methods
- H. When, Where, and How To File
- I. Extension of Time To File
- J. Amended Return/Final Return
- K. Failure to File Penalties
- L. Contributions
- M. Public Inspection of Returns, etc.
- N. Disclosures Regarding Certain Information and Services Furnished
- O. Disclosures Regarding Certain Transactions and Relationships
- P. Intermediate Sanction Regulations—Excess Benefit Transactions
- Q. Erroneous Backup Withholding
- R. Group Return
- S. Organizations in Foreign Countries and U.S. Possessions
- T. Public Interest Law Firms
- U. Political Organizations
- V. Information Regarding Transfers Associated With Personal Benefit Contracts
- W. Prohibited Tax Shelter Transactions and Related Disclosure Requirements
- X. Requirements for a Properly Completed Form 990 or Form 990-EZ
- Specific Instructions for Form 990
- Completing the Heading of Form 990
- Part I. Revenue, Expenses, and Changes in Net Assets or Fund Balances
- Part II—Statement of Functional Expenses
- Part III—Statement of Program Service Accomplishments
- Part IV—Balance Sheets
- Parts IV-A and IV-B—Reconciliation Statements
- Part V-A — Current Officers, Directors, Trustees, and Key Employees
- Part V-B. Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
- Part VI—Other Information
- Part VII—Analysis of Income-Producing Activities
- Part VIII—Relationship of Activities to the Accomplishment of Exempt Purposes
- Part IX—Information Regarding Taxable Subsidiaries and Disregarded Entities
- Part X—Information Regarding Transfers Associated With Personal Benefit Contracts
- Part XI — Information Regarding Transfers To and From Controlled Entities
- Specific Instructions for Form 990-EZ
- Privacy Act and Paperwork Reduction Act Notice.
- What's New
- Index
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