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,
-
- 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.
B
- Backup withholding, Line 1c.
- Balance sheet, Part X. Balance Sheet
- Bank account, Line 4a.
- Bank or financial institution trustee Exception, Bank or financial institution trustee.
- Benefits
-
- Disregarded, Column (F).
- Employee, Line 9. Other employee benefits.
- Members, Line 4.
- Membership, Common Types of Program Service Revenue:
- Bingo, Line 9a., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Black lung benefit trust, B. Organizations Not Required To File Form 990 or 990-EZ
- Board-designated endowment, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Bond issue, Line 4., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Bonds, tax-exempt, Line 20. Tax-exempt bond liabilities.
- Book value, Line 13. Program-related investments.
- Books and records, Accounting Methods
- Books of account, State reporting.
- Business activities, Unrelated trade or business activities.
- Business code, Common Types of Program Service Revenue:
- Business relationship, Privileged relationship exception., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
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 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
H
- Heading, Specific Instructions
- Health benefits, Column (F).
- Helpful hints, Helpful Hints.
- Highest compensated employee, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Historical treasure, Line 8., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Hospital (or cooperative hospital service organization), Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Hospital organization, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Hospital/hospital facility, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Hours per week, Column (B).
- Household goods, 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.
L
- Land, Line 10a. Land, buildings, and equipment.
- Late filing, Against the organization.
- Leasing company, Leased employees.
- Legal fees, Line 11b. Legal fees.
- Legislation, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Liabilities, total, Line 26. Total liabilities.
- List of states, State reporting.
- Loans
-
- Receivable, Line 7. Notes and loans receivable, Net.
- Lobbying, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
-
- Activity/Activities, Line 4.
- Grassroots, Line 11d. Lobbying fees.
- In-house expenditures, Line 11e. Professional fundraising fees.
- Lobbying activities, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Local governmental unit, Line 20. Tax-exempt bond liabilities.
- Lotteries, Line 8a.
M
- Maintaining offices, employees, or agents, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Management and general expenses, Column (C)—Management and General
- Management company, Line 3., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Medicaid, Common Types of Program Service Revenue:
- Medical research, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Meetings, Line 19. Conferences, Conventions, and Meetings.
- Member of the governing body, Line 1b., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Membership, Membership dues paid to other organizations.
-
- Assessments, Line 1b.
- Benefits, Common Types of Program Service Revenue:
- Dues, Line 1b., Membership dues paid to other organizations.
- Merger, articles of, Assembling Form 990, schedules, and attachments.
- Miscellaneous, State reporting.
-
- Expenses, Line 24. Other expenses.
- Mission, B. Organizations Not Required To File Form 990 or 990-EZ
- Mission society, B. Organizations Not Required To File Form 990 or 990-EZ
- Money market funds, Line 2. Savings and temporary cash investments.
- Mutual or cooperative electric companies, Line 11.
N
- Name
-
- Name and address, Item B. Checkboxes
- Name change, Item B. Checkboxes
- Name change, Name Change.
- Net assets, Net Assets and Fund Balances, Line 27. Unrestricted net assets., Line 28. Temporarily restricted net assets.
- Noncash contribution, Line 1g.
- Noncash contributions, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Nonexempt charitable trust, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Nonprofit health insurance issuer, General Instructions
- Nonqualified deferred compensation, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Nonqualified defined benefit plan, Column (F).
- Nonqualified defined contribution plan, Column (F)., Compensation table for reporting in Part VII, Section A, or Schedule J (Form 990), Part II.
- Notes receivable, Line 7. Notes and loans receivable, Net.
- Nursing homes, Line 1e.
O
- Occupancy, Line 16. Occupancy.
-
- Expense, Line 20. Interest.
- Officer, Overview., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- OMB Circular A-133, Line 3a. Single Audit Act and OMB Circular A-133.
-
On behalf of issuer, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Ordinary course of business, Privileged relationship exception.
- Organization manager, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Organization(s), B. Organizations Not Required To File Form 990 or 990-EZ
-
- Form of, Item K. Form of organization.
- Not required to file, B. Organizations Not Required To File Form 990 or 990-EZ
- Organizations
-
- Foreign countries, in, B. Organizations Not Required To File Form 990 or 990-EZ
- Other assets, Line 15. Other assets.
- Other compensation, $10,000 exceptions for reporting compensation.
- Ownership, Lines 35a–35b.
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.
T
- Tax shelter transaction, Line 5.
- Tax year, Key employee., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Tax-exempt bond, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Telephone number, Item E. Telephone number.
- Temporarily restricted endowment, Line 10., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Terminated, Terminated.
- Top financial official, Officer., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Top management official, Officer., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Total assets, Line 16. Total assets., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Total liabilities, Line 26. Total liabilities.
- Transfers, Lines 35a–35b.
-
- Personal benefit contracts, Lines 7e and 7f.
- To controlled entities, Lines 35a–35b.
- Travel expense, Line 17. Travel.
- Trust, Name Change.
- Trustee, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Trustee(s), Part II. Signature Block, Line 23., Line 1a., Director or trustee.
-
- Institutional, Director or trustee.
- Tuition assistance,
$10,000-per-item exception.
U
- U.S. possession, Foreign and U.S. possession organizations., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- U.S. Treasury bills, Line 2. Savings and temporary cash investments.
- Uncollectible pledges, Line 1. In General
- Uniform Prudent Management of Institutional Funds Act (UPMIFA), Organizations that follow SFAS 117 (ASC 958).
- Unincorporated association, Name Change.
- United States, Item M. State of legal domicile., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- University/universities, Line 10.
- Unrelated business, Line 3a., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
-
- Income, Column (C).
- Revenue, Line 6a.
- Unrelated business gross income, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Unrelated business income, Column (B)—Program Services, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Unrelated organization, Line 23., Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
- Unrelated trade or business, Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
-
- Activities, Unrelated trade or business activities.
