Instructions for Form 990 
Return of Organization Exempt From Income Tax - Notices


Paperwork Reduction Act Notice.

We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws.

The organization is not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents can become material in the administration of any Internal Revenue law. The rules governing the confidentiality of Forms 990 and 990-EZ, are covered in section 6104.

The time needed to complete and file this form and related schedules will vary depending on individual circumstances. The estimated average times are:

Form Recordkeeping Learning about the law or the form Preparing 
the 
form
Copying, assembling, and sending the form 
to the IRS
990 76 hr., 3 min. 29 hr., 20 min. 33 hr., 43 min. 32 min.
990-EZ 29 hr., 10 min. 11 hr., 33 min. 14 hr., 24 min. 32 min.
Schedule A (Form 990 or 990-EZ) 31 hr., 5 min. 14 hr., 23 min. 15 hr., 32 min. - - - - -
Schedule B (Form 990, 990-EZ, or 990-PF) 5 hr., 58 min. 1 hr., 35 min. 1 hr., 45 min. - - - - -
Schedule C (Form 990 or 990-EZ) 14 hr., 49 min. 1 hr., 23 min. 1 hr., 41 min. - - - - -
Schedule D (Form 990) 27 hr., 30 min. 35 min. 1 hr., 4 min. - - - - -
Schedule E (Form 990 or 990-EZ) 5 hr., 30 min. 53 min. 1 hr., 1 min. - - - - -
Schedule F (Form 990) 7hr., 53 min. 6 min. 13 min. - - - - -
Schedule G (Form 990 or 990-EZ) 24 hr., 23 min. 24 min. 48 min. - - - - -
Schedule H (Form 990) 63 hr., 22 min. 35 min. 1 hr., 39 min. - - - - -
Schedule I (Form 990) 5 hr., 58 min. 18 min. 24 min. - - - - -
Schedule J (Form 990) 5 hr., 44 min. 2 hr., 5 min. 2 hr., 16 min. - - - - -
Schedule K (Form 990) 13 hr., 9 min. 4 hr., 40min. 5 hr., 5 min. - - - - -
Schedule L (Form 990 or 990-EZ) 5 hr., 30 min. 1 hr., 5 min. 1 hr., 13 min. - - - - -
Schedule M (Form 990) 28 hr., 27 min. 35 min. 1 hr., 5 min. - - - - -
Schedule N (Form 990 or 990-EZ) 7 hr., 53 min. 42 min. 51 min. - - - - -
Schedule O (Form 990 or 990-EZ) 43 min. - - - - - - - - - - - - - - -
Schedule R (Form 990) 15 hr., 32 min. 2 hr., 22 min. 2 hr., 45 min. - - - - -

Comments and suggestions. We welcome your comments about these instructions and your suggestions for future editions.

You can send your comments to us at the following address:

Internal Revenue Service 
Tax Forms and Publications Division  
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

You can email us at taxforms@irs.gov. Please put “Forms Comment” on the subject line. You can also send us comments from www.irs.gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about.

Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

Do not send your return to this address. Instead, see the General Instructions, Section E, When, Where, and How to File, earlier, for the location for filing your return.


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