Form 990 Schedule R - Related Organizations - Related Organization Reporting Requirements for Organizations Filing Form 990-EZ (Tip #12) |
| |
What are the related organization reporting requirements for organizations filing Form 990-EZ?
There are only two lines in Form 990-EZ that pertain to related organizations. Line 45 asks whether the organization has any controlled entities, because the organization must file Form 990 and not 990-EZ if there was a transfer of funds with a controlled entity. Also, line 49 asks whether the organization (if a 501(c)(3)) made any transfer to a related tax-exempt organization other than a 501(c)(3) organization and, if so, whether the related organization was a section 527 organization.
|
|
|
Page Last Reviewed or Updated: August 04, 2009