Table of Contents

• Instructions for  Form 990-BL - Introductory Material
  • What's New
• General Instructions
  • Purpose of Form
  • Who Must File
  • Accounting Period
  • Accounting Methods
  • When and Where To File
  • Penalties
  • Public Inspection of Completed 990-BL Returns and Approved Exemption Applications
• Specific Instructions
  • Identification Area
  • Part I—Analysis of Revenue and Expenses
  • Part II—Balance Sheets
  • Part III—Questionnaire
    • General Instructions
    • Definitions
    • Specific Instructions
  • Part IV—Statement With Respect to Contributors, etc.
  • Instructions for Schedule A (Form 990-BL)
    • Initial Excise Taxes on Black Lung Benefit Trusts and Certain Related Persons
    • Part I—Initial Taxes on Self-dealing and Taxable Expenditures
    • Part II—Summary of Taxes
• Instructions for  Form 990-BL - Notices
  • Privacy Act and Paperwork Reduction Act Notice.