Index

A

Accountable plan, Line 1b., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Accountant, Line 2. Financial statements and independent accountant.
Accounting
Fees, Line 11c. Accounting fees.
Period, Accounting Periods
Accounting fees, Line 11c. Accounting fees.
Accounting method,
Accounting period, Accounting period change., Item A. Accounting period.
Accounts payable, Line 17. Accounts payable and accrued expenses.
Accounts receivable, Line 4. Accounts receivable, net.
Accrual, State reporting.
Activities, Line 3.
Activities conducted outside the United States, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Activities outside the United States, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Address
Change in, Item C. Name and address.
Website, Item J. Website.
Address Change, Address change.
Administrative, Part VI. Governance, Management, and Disclosure
Advance ruling period, C. Sequencing List To Complete the Form and Schedules
Advertising, Line 12. Advertising expenses.
Affiliate/affiliates, Voluntary awards or grants to affiliates.
Expenses, Expenses for providing goods or services to affiliates.
Payments, Line 21. Payments to affiliates.
Purchases, Purchases from affiliates.
State or national organizations, Payments to affiliated state or national organizations.
Allocations
Grants, and, Expenses and grants.
Amended Return, Amended return.
Description of amendment, G. Amended Return/Final Return
Name change amendment, G. Amended Return/Final Return
Applicable tax-exempt organization, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Application pending, Application pending.
Art, Line 8., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Articles of incorporation, Line 4.
ASC 740, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Assessments, Line 1b.
Asset(s)
Net, Net Assets and Fund Balances
Total, Organizations that follow SFAS 117 (ASC 958).
Assistance to individuals, Line 2.
Attachments, Assembling Form 990, schedules, and attachments.
Attorney, Paid Preparer Authorization
Audit, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Audit committee, Line 1a., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Audited financial statements, Line 12a., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Automatic revocation, Automatic revocation for nonfiling for three consecutive years.

C

Calendar year, Calendar year.
Capital contributions, Line 10a.
Capital gains, Lines 7a through 7d.
Capital stock accounts, Line 30. Capital stock, trust principal, or current funds.
Capital surplus, Line 31. Paid-in or capital surplus, or land, building, and equipment fund.
Cash, Line 1. Cash (non-interest bearing).
Cash contributions, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Cash receipts and disbursements, Accounting Methods
Central organization, I. Group Return, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
CEO, Privileged relationship exception.
CEO, executive director, or top management official, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Certified historic structure, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Change of address, Item B. Checkboxes
Change of name (see "name change"), Item B. Checkboxes
Charitable risk pools, A. Who Must File
Child care organizations, A. Who Must File
Church, Section 509(a)(3) supporting organizations., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Church-affiliated organization, B. Organizations Not Required To File Form 990 or 990-EZ
Closely held stock, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Club, Line 10.
Code(s), Section 4947(a)(1) nonexempt charitable trusts.
Collectibles, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Collections of works of art, historical treasures, and other similar assets, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Committee, B. Organizations Not Required To File Form 990 or 990-EZ
Compensation, Line 23., , Line 5., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Current officers, Line 5.
Disqualified persons, Overview., Line 6.
Former officers,
Other persons,
Reportable, $10,000 exceptions for reporting compensation.
Table, Compensation table for reporting in Part VII, Section A, or Schedule J (Form 990), Part II.
Compilation (compiled financial statements), Line 12a., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Completing the heading, Specific Instructions
Conflict of interest policy, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Conflicts of interest policy, Line 4., Line 12a.
Conservation easement, Line 7., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Consolidated financial statement, Line 12a.
Contributing employer, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Contributions, Line 2., Line 1. In General, Line 1f., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Disclosure statement, Lines 7a and 7b.
Donation of services, Line 1. In General
Government, Line 1e.
Government grants, Line 1e.
Membership dues, Revenue., Line 1b.
Noncash, Line 1g.
Nondeductible, Line 6.
Quid pro quo, Lines 7a and 7b.
Contributor, General Instructions
Contributors, Schedule of, Line 1h.
Control, Lines 35a–35b., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Controlled entity, Lines 35a–35b., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Controlling organization
Section 512(b)(13), Form 990-EZ., Controlling organizations described in section 512(b)(13).
Controlling organization under section 512(b)(13), Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Cooperative service organizations, A. Who Must File
Copies, Recordkeeping.
Core form, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Corporation, Item M. State of legal domicile.
Credit counseling, Line 9.
Credit counseling services, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Current year, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material

D

Debt management plan services, Line 9., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Defeasance escrow, Line 4., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Deferred charges, Line 9. Prepaid expenses and deferred charges.
Deferred compensation, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Deferred revenue, Line 19. Deferred revenue.
Defined benefit plan, Column (F).
Nonqualified, Column (F).
Qualified, Column (F).
Defined contribution plan
Qualified, Column (F).
Dependent care assistance, Compensation table for reporting in Part VII, Section A, or Schedule J (Form 990), Part II.
Depreciation, Line 22. Depreciation, depletion, and amortization.
Determination letter, Returns when exempt status not yet established.
Direct expenses, Line 8b.
Director, Line 23., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Director or trustee, Director or trustee., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Disclosure, Line 5.
Conflict of interest, Line 12a.
Disqualified person(s), Line 2.
Excess business holdings, Line 8.
Statement, Lines 7a and 7b.
Disclosure of excess business holdings, Line 8.
Disqualified person, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Disregarded benefits, Column (F)., Disregarded benefits.
Disregarded entities, Inclusion of activities and items of disregarded entities and joint ventures., Disregarded entities.
Disregarded entity or entities, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Distributions, Line 6.
Dividends, Common Types of Program Service Revenue:
Document retention and destruction policy, Lines 13 and 14.
Domestic individual, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Domestic organization, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Donations, Line 1. In General
Of services, Line 1. In General
Of use of materials, equipment or facilities, Line 1. In General
Of vehicles, Line 7h.
Donor advised fund, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Donor advised fund(s)
Donor advisor, Line 9a.
Sponsoring organization, Form 990-EZ.
Donor advisor, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Donor contributions
Acknowledgment, Line 7h.
Dues, Line 1b.
Club, Compensation table for reporting in Part VII, Section A, or Schedule J (Form 990), Part II.
Membership, Common Types of Program Service Revenue:, Membership dues paid to other organizations.
Paid to affiliates, Payments to affiliated state or national organizations.

E

EIN, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Electronic filing, Electronic filing.
Email subscription, Email Subscription
Employee, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Employee benefit plan, B. Organizations Not Required To File Form 990 or 990-EZ
Employee benefits, Line 9. Other employee benefits.
Employee(s), Key employee.
Employees, key, Key employee.
Employer identification number (EIN)
Section 501(c)(9) organizations, Item D. Employer identification number (EIN).
Employment tax return, Electronic filing.
Endowment, Line 10., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
EO Determinations, Part III. Statement of Program Service Accomplishments
Equipment, Line 10a. Land, buildings, and equipment.
Escrow or custodial account, Line 21. Escrow or custodial account liability., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Estates, Line 1. In General
Estimate, reasonable, Line 6.
Excess benefit transaction, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Excess business holdings, Line 8.
Executive director, Line 15.
Exempt bond, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Exempt function, Program-related investments.
Exempt purposes, Part III. Statement of Program Service Accomplishments, Line 4., Column (B)—Program Services
Expenses, Line 6b.
Allocating indirect, Allocating Indirect Expenses
Direct, Line 8b.
Functional, Part IX. Statement of Functional Expenses
Fundraising, Line 8b., Column (D)—Fundraising
Indirect expenses, Allocating Indirect Expenses
Management and general, Column (C)—Management and General
Occupancy, Line 16. Occupancy.
Political, Line 3.
Postage, Line 13. Office expenses.
Printing, Line 13. Office expenses.
Program service, Column (B)—Program Services, Line 26. Joint costs.
Shipping, Line 13. Office expenses.
Supplies, Line 13. Office expenses.
Telephone, Line 13. Office expenses.
Extension of time to file, F. Extension of Time To File

F

Facility/facilities, Part III. Statement of Program Service Accomplishments
Fair market value (FMV), Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Family member, family relationship, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Federated fundraising agencies, Line 1a.
Federated fundraising organizations, Line 1.
Fees, Line 11g. Other fees for services.
Accounting, Line 11c. Accounting fees.
Fundraising, Line 11e. Professional fundraising fees.
Government agencies, Common Types of Program Service Revenue:
Legal, Line 11b. Legal fees.
Registration, Program service revenue.
FIN 48 (ASC 740), Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Final return, G. Amended Return/Final Return, Terminated.
Financial account, Line 4a.
Financial statements, , Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Fiscal year, Fiscal year., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Five highest compensated employees, Overview.
Foreign, Line 4a.
Accounts, Line 4b.
Organization, B. Organizations Not Required To File Form 990 or 990-EZ
Foreign government, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Foreign individual, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Foreign organization, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Forms
Form 1065, U.S. Return of Partnership Income, B. Organizations Not Required To File Form 990 or 990-EZ
Form 990–BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, B. Organizations Not Required To File Form 990 or 990-EZ
Form 990–EZ, Short Form Return of Organization Exempt From Income Tax, Lines 8–19.
Form 990–N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required To File Form 990 or 990–EZ, Form 990-N.
Form 990–PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation, B. Organizations Not Required To File Form 990 or 990-EZ
Forms and publications, Part V. Statements Regarding Other IRS Filings and Tax Compliance
Foundations, Key employee.
Functional expenses, Part IX. Statement of Functional Expenses
Allocating indirect, Allocating Indirect Expenses
Fundraising, Column (D)—Fundraising
Management and general, Column (C)—Management and General
Program service, Column (B)—Program Services
Fund Balances, Net Assets and Fund Balances, Line 33. Total net assets or fund balances.
Fundraising, Line 1a., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Activities, Lines 17–19.
Events, Line 1c.
Expenses, Column (D)—Fundraising
Fees, Line 11e. Professional fundraising fees.
Records for tax deductible contributions, Recordkeeping.
Fundraising activities, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Fundraising events, Line 8a., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Funds, Line 30. Capital stock, trust principal, or current funds.

G

GAAP, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Gaming, Line 9a., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
GEN (Group exemption number), Item H. Group returns.
Generally accepted accounting principles, Donated services or use of equipment, materials, or facilities.
Generally accepted accounting principles/GAAP, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Gifts, Line 1. In General, Line 1f.
Goods, Line 8a.
Goods or services, Line 8a.
Goods sold, cost of, Line 10b.
Governing body, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Governing documents, Line 6.
Government
Agency, Program service revenue.
Contracts, Common Types of Program Service Revenue:
Contributions, Line 1e.
Fees, Common Types of Program Service Revenue:
Grants, Line 1e., Column (D)—Fundraising
Official, Line 18. Payments of travel or entertainment expenses for any federal, state, or local public officials.
Organization, B. Organizations Not Required To File Form 990 or 990-EZ
Government official, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Governmental issuer, Line 4., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Governmental unit, Line 20. Tax-exempt bond liabilities., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Governmental Unit, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Grants, Expenses and grants., Line 1. In General, Line 1., Line 2., Line 3.
Allocations, and, Expenses and grants.
Contributions, Revenue.
Government contributors, Line 1e.
Payable, Line 18. Grants payable.
Receivable, Line 3. Pledges and grants receivable, net.
Grants and other assistance, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Grants and other assistance outside the United States, Line 15. , Line 16., Line 21.
Gross proceeds, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Gross receipts, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Gross rents, Line 6a.
Gross revenue, Line 37.
Gross sales price, Lines 7a through 7d.
Group exemption, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Group exemption number (GEN), Item H. Group returns.
Subordinate organization, Item H. Group returns.
Group return, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material

I

Income
Exempt function, Revenue.
Investment, Line 3.
Rental, Program-related investments.
Unrelated business, Line 3a.
Incomplete return, Against the organization.
Independent contractor, Section B. Five Highest Compensated Independent Contractors, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Independent voting member of governing body, Line 1b., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Indoor tanning services, Line 14a.
Information technology, Line 11g. Other fees for services., Line 14. Information technology.
Initial contract, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Instant bingo, Line 9a., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Institutional trustee, Director or trustee., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Insurance, Line 23. Insurance.
Integrated auxiliary, Section 509(a)(3) supporting organizations.
Intellectual property, Line 7g.
Interest, Line 3., Line 20. Interest.
Mortgage, Line 20. Interest.
Tax-exempt, Part V. Statements Regarding Other IRS Filings and Tax Compliance
Interest income, Program service revenue., Line 3.
Notes and loans receivable, Line 3.
Securities, Line 3.
Inventory, Line 10a.
Investment, Line 3.
Committee, Line 1a.
Dividend, Line 3.
Interest, Line 3.
Management, Line 3.
Program-related, Lines 7a through 7d.
Rents, Line 6a.
Savings and temporary cash, Line 2. Savings and temporary cash investments.
Investments, Line 11. Investments—publicly traded securities.

P

Paid preparer, Paid Preparer
Paid-in capital, Line 31. Paid-in or capital surplus, or land, building, and equipment fund.
Paperwork Reduction Act Notice, Paperwork Reduction Act Notice.
Payables, Line 17. Accounts payable and accrued expenses.
Payments
Severance, Line 7.
To affiliates, Line 21. Payments to affiliates.
Payroll taxes, Line 10. Payroll taxes.
Penalties, H. Failure-to-File Penalties, Line 6.
Failure to file, Against the organization.
Perjury, I. Group Return
Pension plan contributions, Line 8.
Permanent (true) endowment, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Personal benefit contracts, Lines 7e and 7f.
Phone help, Phone Help
Pledges receivable, Line 3. Pledges and grants receivable, net.
Policies
Conflicts of interest, Line 4.
Document retention and destruction, Lines 13 and 14.
Joint venture, Line 16.
Whistleblower, Lines 13 and 14.
Political campaign activities, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Political organization, B. Organizations Not Required To File Form 990 or 990-EZ
Section 527, Section 527 political organizations.
State or local, Section 527 political organizations.
Political subdivision, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Possession of the United States, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Prepaid expenses, Line 9. Prepaid expenses and deferred charges.
Principal officer, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Printing, Line 13. Office expenses.
Private business use, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Private delivery services, Private delivery services.
Private foundation, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Privileged relationship, Privileged relationship exception.
Proceeds, Line 4., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Professional fundraising services, Line 11. Fees for services paid to non-employees (independent contractors)., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Program service, Description of program services.
Program service accomplishments, statement of, Part III. Statement of Program Service Accomplishments
Program service expenses, Line 10b., Column (B)—Program Services
Program service revenue, Program-related investments., Common Types of Program Service Revenue:
Government agency, Common Types of Program Service Revenue:
Insurance premiums, Program service revenue.
Interest income, Common Types of Program Service Revenue:
Medicaid, Common Types of Program Service Revenue:
Medicare, Common Types of Program Service Revenue:
Membership fees, Common Types of Program Service Revenue:
Program-related investments, Program-related investments.
Rental income, Program-related investments.
Section 501(c)(9) organization, Program service revenue.
Unrelated trade or business activities, Unrelated trade or business activities.
Program-related investment, Program-related investments., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Prohibited tax shelter transactions, Line 5.
Proxy tax, Line 5.
PTIN, Paid Preparer
Pub. 3079, Tax-Exempt Organizations and Gaming, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Public charity, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Public interest law firm, Public interest law firm.
Publications, Part V. Statements Regarding Other IRS Filings and Tax Compliance
Pub. 1779, Independent Contractor or Employee, Section B. Five Highest Compensated Independent Contractors
Pub. 947, Practice Before the IRS and Power of Attorney, Paid Preparer Authorization
Publicly traded securities, Line 11. Investments—publicly traded securities., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Pull tabs, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Pull-tabs, Line 9a.
Purchases from affiliates, Purchases from affiliates.
Purpose of Form, Purpose of Form

R

Raffles, Line 8a.
Reasonable
Cause, Against the organization.
Compensation, Line 1b.
Effort, Reasonable effort., Reasonable effort., Reasonable effort.
Estimate, Line 6.
Relationship, Common Types of Program Service Revenue:
Reasonable compensation, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Reasonable effort, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Receivable, Lines 26–28.
Account, Line 3. Pledges and grants receivable, net.
Grants, Line 3. Pledges and grants receivable, net.
Pledges, Line 3. Pledges and grants receivable, net.
Reconciliation, Accounting Methods
Reconciliation of net assets, Part XI. Reconciliation of Net Assets
Recordkeeping, Recordkeeping.
Refunding escrow, Line 24b., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Refunding issue, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Reimbursement
Of expenses, Line 1b.
Related organization, Line 1b., , Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Religious order, Line 1b., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Rent/rental, Line 6b.
Expense, Line 6b.
Income, Program-related investments.
Reportable compensation, Line 23., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Reporting information from third parties, Reporting information from third parties.
Requirements for a properly completed Form 990, J. Requirements for a Properly Completed Form 990
Research, Column (B)—Program Services
Retained earnings, Line 32. Retained earnings or accumulated income, endowment, or other funds.
Returns and allowances, Line 10a.
Revenue, Line 11., Line 19. Deferred revenue.
Deferred, Line 19. Deferred revenue.
Gross, Line 37.
Program service, Program service revenue.
Special events, Line 8a.
Sweepstakes, raffles, and lotteries, Line 8a.
Review of financial statement, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Review of financial statements, Line 12a.
Rounding off to whole dollars, Rounding off to whole dollars.
Royalties, Line 5.

S

Salaries, Line 7.
Sales, Line 10a.
Of inventory, Sales of inventory items by hospitals, colleges, and universities.
Sarbanes-Oxley,
Savings, Line 2. Savings and temporary cash investments.
Savings accounts, Line 2. Savings and temporary cash investments.
Schedule of contributors, Line 2.
Scholarships, Line 10.
School, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Section 4947(a)(1) trusts, Expenses and grants., Part V. Statements Regarding Other IRS Filings and Tax Compliance
Section 501(c)(12), Line 11.
Section 501(c)(15), Section 501(c)(7) and 501(c)(15) organizations.
Section 501(c)(3), A. Who Must File
Disclosure of transactions and relationships, Part VI. Governance, Management, and Disclosure
Section 501(c)(5)
Lobbying expenses, Line 5.
Membership dues, Common Types of Program Service Revenue:
Section 501(c)(6)
Lobbying expenses, Line 5.
Membership dues, Common Types of Program Service Revenue:
Section 501(c)(7), Line 10.
Section 501(c)(9), Item D. Employer identification number (EIN).
Section 6033(e), Line 5.
Securities, Line 11. Investments—publicly traded securities., Line 12. Investments—other securities.
Security/Securities, Lines 7a through 7d.
Security/securities, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Sequencing list to complete the form and schedules, C. Sequencing List To Complete the Form and Schedules
Severance payments, Line 7.
SFAS 116, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
SFAS 116, Accounting for Contributions Received and Contributions Made, Accounting method change., Line 1. In General
SFAS 117, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
SFAS 117, Financial Statements of Not-for-Profit Organizations, Line 10.
Shipping, Line 13. Office expenses.
Short accounting period, Short period., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Short period, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Short year and final returns, Short year and final returns.
Short year and final returns., Short year and final returns.
Signature, Part II. Signature Block
Signature block, Part II. Signature Block
Significant disposition of net assets, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Social club, Line 10.
Social security
Tax, Line 10. Payroll taxes.
Solicitations of nondeductible contributions, Line 6.
SOP 98-2, Line 26. Joint costs.
Special events, Line 8a.
Specific instructions for Form 990, Specific Instructions
Sponsoring organization, Form 990-EZ., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
State
Reporting requirements, Accounting Methods
State of legal domicile, Item M. State of legal domicile., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Statement(s)
Activities outside of United States, Lines 14a–14b.
Financial,
Financial Accounting Standards (SFAS 116), Accounting method change.
Functional expenses, Part IX. Statement of Functional Expenses
Position 98–2, Line 26. Joint costs.
Program service accomplishments, Part III. Statement of Program Service Accomplishments
Revenue, Column (A).
Subordinate organization, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Substantial contributor, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Supported organization, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Supporting organization, Supporting organizations., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
Sweepstakes, Line 8a.

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