For instance, an organization should answer “Yes” to a question asking whether it conducted a certain type of activity only if it conducted that activity during the tax year. Unless otherwise specified, information should be provided for the organization's tax year. Throughout these instructions, “the organization” and the “filing organization” both refer to the organization filing Form 990. Sequencing List To Complete the Form and Schedules, later, which provides guidance on the recommended order for completing the form and applicable statements. Documents subject to disclosure include statements and attachments filed with the form. By law, with limited exceptions, neither the organization nor the IRS may remove that information before making the form publicly available. Because the filing organization and the IRS are required to publicly disclose the organization's annual information returns, social security numbers (SSNs) shouldn't be included on this form. Reminder: Don't Include Social Security Numbers on Publicly Disclosed Forms. Use of Form 990 or 990-EZ To Satisfy State Reporting Requirements. The entire completed Form 990 filed with the IRS, except for certain contributor information on Schedule B (Form 990), is required to be made available to the public by the IRS and the filing organization (see Appendix D), and can be required to be filed with state governments to satisfy state reporting requirements. By completing Part IV, the organization determines which schedules are required. Additional schedules are required to be completed depending upon the activities and type of the organization. Parts I through XII of the form must be completed by all filing organizations and require reporting on the organization's exempt and other activities, finances, governance, compliance with certain federal tax filings and requirements, and compensation paid to certain persons. Terms in bold are defined in the Glossary of the Instructions for Form 990.įorm 990 is an annual information return required to be filed with the IRS by most organizations exempt from income tax under section 501(a), and certain political organizations and nonexempt charitable trusts. How the public perceives an organization in such cases can be determined by information presented on its return. Some members of the public rely on Form 990 or Form 990-EZ as their primary or sole source of information about a particular organization. See Appendix D, Public Inspection of Returns, and the Instructions for Schedule B (Form 990) for more details. For other organizations that file Form 990 or 990-EZ, parts of Schedule B (Form 990) can be open to public inspection. Schedule B (Form 990), Schedule of Contributors, is available for public inspection for section 527 organizations filing Form 990 or 990-EZ. Forms 990 and 990-EZ are used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to provide the IRS with the information required by section 6033.Īn organization's completed Form 990 or 990-EZ, and a section 501(c)(3) organization's Form 990-T, Exempt Organization Business Income Tax Return, are generally available for public inspection as required by section 6104.
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