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Guidelines for Filing IRS Forms 990 and 990-T.

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Document pages: 118 pages

Abstract: This manual provides instructions and sample documents for all tax-exempt organizations required to file Form 990 "Return of Organization Exempt from Income Tax " or Form 990-1 "Exempt Organization Business Income Tax Return. " The short introductory section covers who must file and summarizes the changes in the 1996 forms. The section "Who Must File " defines the parameters for using Forms 990, 990EZ, Schedule A (Form 990) "Organization Exempt Under 501 (3) ", 990-T "Exempt Organization Business Income Tax Return ", and estimated tax payments (Forms 8109 and 990-W). The next section covers due dates. Section 3 covers the steps for preparing Forms 990 and 990-T, and includes some additional filing tips, cost allocations, and supporting schedules. Section 4 provides guidance for completing each part and line of Form 990 and Schedule A; Section 5 provides detailed instructions for Form 990-T, the unrelated business income tax. Section 6 covers filing for extensions (Form 2758); Section 7 summarizes various Internal Revenue Service Rulings and Determinations; and Section 8 covers public inspection requirements. Three appendixes show a sample university financial statement; a worksheet; and a completed return. Appendix D reprints filing instructions for Form 990EZ, "Short Form Return of Organization Exempt from Income Tax. " (CH)

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