Common Errors Made by Exempt Organizations, Filing Tips for Form 990 (Tax Years 2007 and Prior) |
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Tips When Filing Form 990
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Complete Schedule B (Form 990, 990-EZ, or 990-PF). All organizations must complete and attach Schedule B or certify the organization is not required to attach Schedule B by checking Yes in Part IV, Question 2, Form 990.
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Complete Schedule A (Form 990/990-EZ) if your organization is required to file Form 990 and is a § 501(c)(3), 501(e), 501(f), 501(k) or 501(n) organization, or a § 4947(a)(1) nonexempt charitable trust. Be sure to:
- Complete all applicable parts and lines;
- Answer "Yes", "No" or "N/A" to each question;
- Make an entry on all total lines (including zero when appropriate); and
- Enter "None" or "N/A" if an entire Part does not apply.
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| Complete Schedule A, Part IV-A, Support Schedule, if you checked Yes on Part IV, line 1. |
| Sign the return. An officer of the organization must sign the return. For a corporation or association, this officer may be the president, vice president, treasurer, asst. treasurer, chief accounting officer or tax officer. For a trust, the authorized trustee(s) must sign. A receiver, trustee or assignee must sign any return he or she files for a corporation or association. |
| Attachments. Double check your return to make sure all required pages, reconciliation sheets and schedules are attached. Include a list of subordinates if filing a group return. |
| Complete Form 990, Part X, Balance Sheets. All organizations must complete all lines in both columns (A) and (B), or indicate on those lines "N/A" (not applicable), or attach a schedule including the information and indicate on the applicable line that a schedule is attached. |
| Double-check the accuracy of your EIN, Tax Period and Group Exemption Number (GEN) (if applicable). |
| Make sure you indicate the correct IRC subsection for your organization, as indicated in your District Director Determination Letter. |
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Reminder: Protect personal information: Do not include unnecessary personal identifying information.
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NOTE: The IRS has revised the annual returns for exempt organizations for the 2008 tax year (returns filed in 2009). Click here for the latest information about the redesigned exempt organization return, 2008 Form 990, Return of Organization Exempt From Income Tax.
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Page Last Reviewed or Updated: June 18, 2009
