Table of Contents
About the Authors.Preface.
Chapter One: Part I - Overview of New Form 990.
§ 1.1 Form 990 Basics.
§ 1.2 IRS Guiding Principles.
§ 1.3 Import of New Form 990.
§ 1.4 New Form 990 Introduction.
§ 1.5 Summary of Parts of New Form 990.
§ 1.6 Law and Policy as to Summary.
§ 1.7 Preparation of New Form 990, Part I.
§ 1.8 Summary of New Form 990 Schedules.
§ 1.9 Form 990-EZ.
§ 1.10 Transition Rules.
§ 1.11 Draft Instructions.
Chapter Two: Part III - Program Service Accomplishments.
§ 2.1 Law and Policy.
§ 2.2 Preparation of New Form 990 Part III.
§ 2.3 New Form 990 Compliance Tasks.
Chapter Three: Part IV - Checklist of Schedules.
§ 3.1 Law and Policy.
§ 3.2 Preparation of New Form 990 Part IV.
§ 3.3 New Form 990 Compliance Tasks.
Chapter Four: Part V - Other IRS Filings and Tax Compliance.
§ 4.1 Law and Policy.
§ 4.2 Preparation of New Form 990 Part V.
§ 4.3 New Form 990 Compliance Tasks.
Chapter Five: Part VI - Corporate Governance.
§ 5.1 Law and Policy.
§ 5.2 Preparation of New Form 990, Part VI.
§ 5.3 New Form 990 Compliance Tasks.
Chapter Six: Part VII and Schedule J - Compensation.
§ 6.1 Law and Policy.
§ 6.2 Preparation of New Form 990, Part VII and Schedule J.
§ 6.3 Part VII and Schedule J Compliance Tasks.
Chapter Seven: Part VIII to IX - Revenue, Expenses, and Balance Sheet.
§ 7.1 Law and Policy.
§ 7.2 Preparation of New Form 990, Parts VIII–XI.
§ 7.3 New Form 990 Compliance Tasks.
Chapter Eight: Schedule A - Public Charity Status.
§ 8.1 Law and Policy.
§ 8.2 Preparation of New Form 990 Schedule A.
§ 8.3 New Form 990 Compliance Tasks.
Chapter Nine: Schedule C - Legislative Activities.
§ 9.1 Law and Policy.
§ 9.2 Preparation of Schedule C.
(a) Organizations Required to Report on Schedule C.
§ 9.3 Schedule C Compliance Tasks.
Chapter Ten: Schedule C - Political Activities.
§ 10.1 Law and Policy.
§ 10.2 Preparation of Schedule C.
§ 10.3 Schedule C Compliance Tasks.
Chapter Eleven: Schedule D - Supplemental Financial Statements.
§ 11.1 Law and Policy.
§ 11.2 Preparation of New Form 990 Schedule D.
§ 11.3 New Form 990 Compliance Tasks.
Chapter Twelve: Schedule E - Tax-Exempt Schools.
§ 12.1 Law and Policy.
§ 12.2 Preparation of Schedule E.
Chapter Thirteen: Schedule F - Foreign Activities.
§ 13.1 Law and Policy.
§ 13.2 Preparation of New Form 990 Schedule F.
§ 13.3 New Form 990 Compliance Tasks.
Chapter Fourteen: Schedule G - Fundraising and Gaming Activities.
§ 14.1 Law and Policy.
§ 14.2 Preparation of New Form 990 Schedule G.
§ 14.3 Preparation of Other Parts of New Form 990.
§ 14.4 New Form 990 Compliance Tasks.
Chapter Fifteen: Schedule H - Hospitals.
§ 15.1 Law and Policy.
§ 15.2 Preparation of New Form 990 Schedule H.
§ 15.3 New Form 990 Compliance Tasks.
Chapter Sixteen: Schedule I - Domestic Grantmaking.
§ 16.1 Law and Policy.
§ 16.2 Preparation of New Form 990 Schedule I.
§ 16.3 New Form 990 Compliance Tasks.
Chapter Seventeen: Schedule K - Tax-Exempt Bonds.
§ 17.1 Law and Policy.
§ 17.2 Preparation of Form.
§ 17.3 Schedule K Compliance Tasks.
Chapter Eighteen: Schedule L - Transactions with Interested Persons.
§ 18.1 Law and Policy.
§ 18.2 Preparation of New Form 990 Schedule L.
§ 18.3 New Form 990 Compliance Tasks.
Chapter Nineteen: Schedule M - Noncash Contributions.
§ 19.1 Law and Policy.
§ 19.2 Preparation of New Form 990 Schedule M.
§ 19.3 New Form 990 Compliance Tasks.
Chapter Twenty: Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets.
§ 20.1 Law and Policy.
§ 20.2 Preparation of New Form 990 Schedule N.
§ 20.3 New Form 990 Compliance Tasks.
Chapter Twenty-One: Schedule R - Related Organizations and Unrelated Partnerships.
§ 21.1 Law and Policy.
§ 21.2 Preparation of Form.
§ 21.3 Schedule R Compliance Tasks.
Appendix A: Form 990 (2008).
Appendix B: Supplemental Instructions Information.
§ B.1 Chapter 6 Part VII and Schedule J.
§ B.2 Chapter 9: Schedule C.
Index.
Samples
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