Short Form Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)
Section references are to the Internal Revenue Code unless otherwise noted.
2012
Table of Contents
- Instructions for Form 990-EZ - Introductory Material
- General Instructions
- Reminder: Do Not Include Social Security Number on Publicly Disclosed Forms
- A. Who Must File
- B. Organizations Not Required To File Form 990 or 990-EZ
- C. Accounting Periods and Methods
- D. When, Where, and How to File
- E. Extension of Time To File
- F. Amended Return/Final Return
- G. Failure-to-File Penalties
- H. Requirements for a Properly Completed Form 990-EZ
- Specific Instructions for Form 990-EZ
- Completing the Heading of Form 990-EZ
- Guidelines for Meeting the Requirements of Schedule B
- Part I. Revenue, Expenses, and Changes in Net Assets or Fund Balances
- Revenue:Line 1. Contributions, Gifts, Grants, and Similar Amounts Received
- Line 2. Program Service Revenue Including Government Fees and Contracts
- Line 3. Membership Dues and Assessments
- C. What is not included on line 3?
- Line 4. Investment Income
- Lines 5a through 5c. Gains (or Losses) From Sale of Assets Other Than Inventory
- Expenses:Line 10. Grants and Similar Amounts Paid
- Net Assets:
- Part II. Balance Sheet
- Part III. Statement of Program Service Accomplishments
- Part IV. List of Officers, Directors, Trustees, and Key Employees
- Part V. Other Information
- Line 33. Change in Activities
- Line 34. Changes in Organizing or Governing Documents
- Lines 35 a-b. Unrelated Business Income
- Definitions
- Line 36. Liquidation, Dissolution, Termination, or Significant Disposition of Net Assets
- Line 37. Expenditures for Political Purposes
- Line 38. Loans To or From Officers, Directors, Trustees, and Key Employees
- Line 39. Section 501(c)(7) Organizations
- Line 40a. Section 501(c)(3) Organizations: Disclosure of Excise Taxes Imposed under Section 4911, 4912, or 4955
- Line 40b. Section 501(c)(3) and 501(c)(4) Organizations: Disclosure of Section 4958 Excess Benefit Transactions and Excise Taxes
- Line 40c. Taxes Imposed on Organization Managers or Disqualified Persons
- Line 40d. Taxes Reimbursed by the Organization
- Line 40e. Tax on Prohibited Tax Shelter Transactions
- Line 41. List of States
- Line 42a. Location of Books and Records
- Line 42b. Foreign Financial Accounts
- Line 43. Section 4947(a)(1) Nonexempt Charitable Trusts
- Trust fund recovery penalty.
- Line 44a. Donor Advised Funds
- Line 44b. Hospital facilities
- Lines 44c-d. Payments for indoor tanning services
- Line 45a. Section 512(b)(13) Controlled Entity
- Line 46. Political Campaign Activities
- Part VI. Section 501(c)(3) Organizations
- Signature Block
- Instructions for Form 990-EZ - Notices
- Appendix of Special Instructions to Form 990-EZ Contents
- Appendix A: Exempt Organizations Reference Chart
- Appendix B: How to Determine Whether an Organization's Gross Receipts Are Normally $50,000 (or $5,000) or Less
- Appendix C: Special Gross Receipts Tests for Determining Exempt Status of Section 501(c)(7) and Section 501(c)(15) Organizations
- Appendix D: Public Inspection of Returns
- Appendix E: Section 4958 Excess Benefit Transactions
- Applicable Tax-Exempt Organization
- Disqualified Person
- Excess Benefit Transaction
- What is Reasonable Compensation?
- Rebuttable Presumption of Reasonableness
- Section 4958 Taxes
- Correcting an Excess Benefit Transaction
- Churches and Section 4958
- Revenue Sharing Transactions
- Revocation of Exemption and Section 4958
- Appendix F: Forms and Publications To File or Use
- Appendix G: Use of Form 990 or 990-EZ To Satisfy State Reporting Requirements
- Appendix H. Contributions
- Photographs of Missing Children
- How to Get Tax Help
- Instructions for Form 990-EZ - Additional Material
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