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Forms Changes Resulting from Pension Protection Act of 2006

Note on TY2006 filings: Several Pension Protection Act provisions affected exempt organization returns for Tax Year 2006 (filed in 2007). See TY2006 Forms Changes, for a discussion of these changes. IRS experts discussed these changes in telephone conferences conducted on March 21 and 22, 2007. The text of the presentation can be found here.

Note on TY2005 filings: Certain provisions of the Pension Protection Act of 2006 resulted in new reporting requirements for Forms 990, 990-EZ, 990-PF, 990-T and 4720. The 2005 forms and instructions were not changed to reflect these reporting requirements.

Page Last Reviewed or Updated: 18-Apr-2014