Index

A

Accountant, Item C. Name and Address
Accounting
Method, Accounting Methods, Method of Accounting, Method of Accounting
Period, Accounting Periods
Accounts payable, Line 26. Total Liabilities
Accounts receivable, Line 24. Other Assets
Accrual (method), Method of Accounting, Method of Accounting
Address, Item C. Name and Address
Change of, Item B. Checkboxes
Website, Item I. Website
Advance ruling period, General Instructions
AKA or a.k.a., Item C. Name and Address
Amended return, Amended Returns , Amended Returns
Description of amendments, F. Amended Return/Final Return
Annual information return, Overview of Form 990-EZ., Annual information returns., Annual information returns.
Anti-abuse rule, Anti-abuse rule., Anti-abuse rule.
Appendix
Appendix A: Exempt Organizations Reference Chart, Appendix A: Exempt Organizations Reference Chart, 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 B: How To Determine Whether an Organization's Gross Receipts Are Normally $50,000 (or $5,000) or Less, 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 501(c)(15) Organizations, Appendix C: Special Gross Receipts Tests for Determining Exempt Status of Section 501(c)(7) and Section 501(c)(15) Organizations, 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 D: Public Inspection of Returns, Appendix D: Public Inspection of Returns
Appendix E: Section 4958 Excess Benefit Transactions, Appendix E: Section 4958 Excess Benefit Transactions, Appendix E: Section 4958 Excess Benefit Transactions
Appendix G: Use of Form 990 or 990-EZ To Satisfy State Reporting Requirements, Appendix G: Use of Form 990 or 990-EZ To Satisfy State Reporting Requirements , Appendix G: Use of Form 990 or 990-EZ To Satisfy State Reporting Requirements
Appendix H, Contributions, Appendix H. Contributions, Appendix H. Contributions
Application for tax exemption, Definitions , Definitions
Application pending, Returns when exempt status not established.
Assets
Net, Net Assets:, Line 27. Net Assets or Fund Balances
Other, Line 24. Other Assets
Total, Line 25. Total Assets
Assistance to individuals, A1. Specific assistance to individuals.
Attachments, List of required schedules and attachments.
Attorney, Item C. Name and Address
Audit guides, Use Of Audit Guides May Be Required , Use Of Audit Guides May Be Required

C

Calendar year, Calendar year., Item A. Accounting Period
Candidates for public office, Line 37. Expenditures for Political Purposes, Line 46. Political Campaign Activities
Capital contributions, Line 39a.
Capital gains, A. What is included on line 5?
Cash, Line 22. Cash, Savings, and Investments
Cash receipts and disbursements, Accounting Methods
Certificates of deposit, A1. Interest on savings and temporary cash investments. , Line 22. Cash, Savings, and Investments
Changes in net assets, Line 20. Other Changes in Net Assets or Fund Balances, Additional Information May Be Required , Additional Information May Be Required
Children
Photographs of missing, Photographs of Missing Children , Photographs of Missing Children
Church, B. Organizations Not Required To File Form 990 or 990-EZ, Churches and Section 4958, Churches and Section 4958
Church-affiliated organization, B. Organizations Not Required To File Form 990 or 990-EZ
Club facilities, Line 39b.
Commercial co-venture, A8. Contributions from a commercial co-venture.
Compensation, Line 13. Professional Fees and Other Payments to Independent Contractors , Columns (c)–(e), Line 50. Five Highest Compensated Employees over $100,000, Column (c) — compensation.
Deferred, Column (d).
Reasonable, What is Reasonable Compensation?, Rebuttable Presumption of Reasonableness , What is Reasonable Compensation?, Rebuttable Presumption of Reasonableness
Reportable, Column (c).
Conformed copy, Line 34. Changes in Organizing or Governing Documents
Contemporaneous, Written intent required to treat benefits as compensation., Written intent required to treat benefits as compensation.
Contracts
Initial, Is there an exception for initial contracts?, Is there an exception for initial contracts?
Contributions, A. What is included on line 1?, Gross revenue/contributions.
Contributors
Schedule of, D. Schedule of contributors.
Controlled entity, Controlling organizations described in section 512(b)(13)., Line 45a. Section 512(b)(13) Controlled Entity
Controlling organization, Controlling organizations described in section 512(b)(13)., Line 45a. Section 512(b)(13) Controlled Entity
Copies, Special Rules Relating to Copies, Special Rules Relating to Copies

D

Deferred compensation, Line 12. Salaries, Other Compensation, and Employee Benefits, Column (d).
Defined contribution plan, Column (d).
Depreciation, Line 16. Other Expenses
Disclosure, Appendix D: Public Inspection of Returns, Appendix D: Public Inspection of Returns
Disqualified person, Disqualified Person, Disqualified Person
Disregarded entities, Inclusion of activities and items of disregarded entities and joint ventures.
Dissolution, Line 36. Liquidation, Dissolution, Termination, or Significant Disposition of Net Assets
Dividends, A1. Interest on savings and temporary cash investments. , A. What is included on line 5? , Line 43. Section 4947(a)(1) Nonexempt Charitable Trusts
Documents, Documents Provided by Local and Subordinate Organizations, Documents Provided by Local and Subordinate Organizations
Donations
Of services, B2. Donations of services or use of property.
Of use of property, B2. Donations of services or use of property.
Donor advised fund, Line 44a. Donor Advised Funds
Donor advisor, Line 44a. Donor Advised Funds, Donor advised funds., Donor advised funds.
Sponsoring organization, Sponsoring organizations of donor advised funds., Line 44a. Donor Advised Funds
Supporting organization, Supporting organizations., Supporting organizations.
Dues and assessments, A3. Contributions in the form of membership dues.
Affiliates, Line 3. Membership Dues and Assessments
Members, Line 3. Membership Dues and Assessments
Nondeductible, Exception 1. Section 6033(e)(3) exception for nondeductible dues.

E

Economic benefit
Disregarded, What benefits are disregarded?, What benefits are disregarded?
Interest on loans (foregone), What is Reasonable Compensation?, What is Reasonable Compensation?
Liability insurance premiums, What is Reasonable Compensation?, What is Reasonable Compensation?
Nontaxable fringe, What benefits are disregarded?, What benefits are disregarded?
Electronic filing, Electronic filing.
Employee benefits, Line 12. Salaries, Other Compensation, and Employee Benefits
Employer identification number (EIN), Item D. Employer Identification Number (EIN)
EO Determinations, Line 33. Change in Activities
Excess benefit transaction, Line 40b. Section 501(c)(3), 501(c)(4), and 501(c)(29) Organizations: Disclosure of Section 4958 Excess Benefit Transactions and Excise Taxes , Appendix E: Section 4958 Excess Benefit Transactions, Excess Benefit Transaction, Tax on disqualified persons., Appendix E: Section 4958 Excess Benefit Transactions, Excess Benefit Transaction, Tax on disqualified persons.
Excise tax, Section 501(c)(3) organizations., Line 40e. Tax on Prohibited Tax Shelter Transactions, Tax on disqualified persons., Tax on organization managers., Tax on disqualified persons., Tax on organization managers.
Exempt purpose, Exempt function rental income.
Expenses
Functional, Line 6a. Gaming
Program service, B2. Exempt function revenue (program service).
Rent, Line 14. Occupancy, Rent, Utilities, and Maintenance
Extension of time to file, E. Extension of Time To File

F

Fair market value, Excess Benefit Transaction, Rebuttable Presumption of Reasonableness , Excess Benefit Transaction, Rebuttable Presumption of Reasonableness
Federal unemployment tax (FUTA), Line 12. Salaries, Other Compensation, and Employee Benefits
Federated fundraising agencies, A6. Contributions received through other fundraising organizations.
Fees
Copies, Fees for copies., Fees for copies.
Fundraising, Line 13. Professional Fees and Other Payments to Independent Contractors
Government, D. Government fees and contracts.
Initiation, Line 39a.
Laboratory, Line 2. Program Service Revenue Including Government Fees and Contracts
Membership, Line 3. Membership Dues and Assessments
Professional, Line 13. Professional Fees and Other Payments to Independent Contractors
Registration, Line 2. Program Service Revenue Including Government Fees and Contracts
Final return, F. Amended Return/Final Return
Financial account, Line 42b. Foreign Financial Accounts
Fiscal year, Fiscal year.
Five highest compensated employees, Line 50. Five Highest Compensated Employees over $100,000
Fixed payment, Is there an exception for initial contracts?, Is there an exception for initial contracts?
Foreign country, Foreign and U.S. possession organizations.
Foreign organization, Foreign and U.S. possession organizations., Applicable Tax-Exempt Organization, Applicable Tax-Exempt Organization
Forms, Trust fund recovery penalty.
Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, Returns when exempt status not established.
Form 1024, Application for Recognition of Exemption Under Section 501(a) or for Determination Under Section 120, Returns when exempt status not established.
Form 1041, U.S. Income Tax Return for Estates and Trusts, Section 4947(a)(1) non-exempt charitable trusts.
Form 1065, U.S. Return of Partnership Income, B. Organizations Not Required To File Form 990 or 990-EZ
Form 1099-MISC, Miscellaneous Income, Methods, Columns (c)–(e)
Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations, All section 501(c) organizations.
Form 1128, Application To Adopt, Change, or Retain a Tax Year, Accounting period change.
Form 3115, Application for Change in Accounting Method, Accounting method change.
Form 4506, Request for Copy of Tax Return, F. Amended Return/Final Return
Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form, Through the IRS , Through the IRS
Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code, Section 501(c)(3) organizations., Line 40e. Tax on Prohibited Tax Shelter Transactions
Form 5500, Annual Return/Report of Employee Benefit Plan, B. Organizations Not Required To File Form 990 or 990-EZ
Form 8822-B, Change of Address or Responsible Party — Business, Item C. Name and Address
Form 8868, Application for Extension of Time To File an Exempt Organization Return, E. Extension of Time To File
Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction, Line 40e. Tax on Prohibited Tax Shelter Transactions
Form 941, Employer's Quarterly Federal Tax Return, Key employee.
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-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
Form 990-T, Exempt Organization Business Income Tax Return, Unrelated Business Income , Investment income and Form 990-T.
Form W-2, Wage and Tax Statement, Columns (c)–(e)
Fringe benefits, What is Reasonable Compensation?, What benefits are disregarded?, What is Reasonable Compensation?, What benefits are disregarded?
Fund balances, Line 27. Net Assets or Fund Balances
Fundraising, A1. Contributions can arise from fundraising events when an excess payment is received for items offered. , A6. Contributions received through other fundraising organizations.
Fundraising Events, List of required schedules and attachments.
fundraising events, A1. Contributions can arise from fundraising events when an excess payment is received for items offered. , Line 6a. Gaming, Line 6b. Fundraising events., C. Attach Schedule G, Parts II and III
Fundraising events, Lines 6c-d. Direct expenses and net income or (loss) from gaming and fundraising events.
FUTA, Line 12. Salaries, Other Compensation, and Employee Benefits

H

Heath benefits, Column (d).
Helpful hints, Helpful hints.
Hours per week, Column (b)

O

Occupancy, Line 14. Occupancy, Rent, Utilities, and Maintenance, Line 16. Other Expenses
Offices
Permanent, Organizations that do not maintain permanent offices., Organizations that do not maintain permanent offices.
Regional or district, Regional or district offices., Documents to be provided by regional and district offices., Regional or district offices., Documents to be provided by regional and district offices.
Organization
Affiliated, What about persons who staff affiliated organizations?, What about persons who staff affiliated organizations?
Foreign, Foreign and U.S. possession organizations., Applicable Tax-Exempt Organization, Applicable Tax-Exempt Organization
Political, B. Organizations Not Required To File Form 990 or 990-EZ, Line 37. Expenditures for Political Purposes, Line 49. Transfers to Exempt Non-Charitable Related Organizations, Public inspection and distribution of returns and reports for a political organization. , Public inspection and distribution of returns and reports for a political organization.
Related, Line 49. Transfers to Exempt Non-Charitable Related Organizations
Religious, Section 509(a)(3) supporting organizations., B. Organizations Not Required To File Form 990 or 990-EZ
Supporting, Section 509(a)(3) supporting organizations., Supporting organizations., Supporting organizations.
Organization managers, Tax on organization managers., Tax on organization managers.
Organizing document, Line 34. Changes in Organizing or Governing Documents
Other Assets, Line 24. Other Assets

P

Paid preparer, Paid Preparer
Identifying number of, Paid Preparer
Payments
Compensation, What is Reasonable Compensation?, What is Reasonable Compensation?
Government, A5. Contributions or grants from governmental units.
Independent contractors, Line 13. Professional Fees and Other Payments to Independent Contractors
Nonfixed, Special rebuttable presumption rule for nonfixed payments., Special rebuttable presumption rule for nonfixed payments.
Services, B1. Grants that are payments for services are not contributions.
Severance, What is Reasonable Compensation?, What is Reasonable Compensation?
To affiliates, A2. Payments, voluntary awards, or grants to affiliates.
Payroll taxes, Line 12. Salaries, Other Compensation, and Employee Benefits
Penalties, Line 16. Other Expenses
Failure to file, G. Failure-to-File Penalties
Political campaign activities, Line 46. Political Campaign Activities
Political expenditures, Line 37. Expenditures for Political Purposes, Section 501(c)(3) organizations.
Political organization, Public inspection and distribution of returns and reports for a political organization. , Public inspection and distribution of returns and reports for a political organization.
Postage, Line 15. Printing, Publications, Postage, and Shipping
Printing, Line 15. Printing, Publications, Postage, and Shipping
Prior period adjustment, Accounting method change.
Private delivery services, Private delivery services.
Private foundation, B. Organizations Not Required To File Form 990 or 990-EZ
Professional fees, Line 13. Professional Fees and Other Payments to Independent Contractors
Program services, Line 2. Program Service Revenue Including Government Fees and Contracts
Program-related investment, B. Program-related investment income.
Proxy tax, Section 6033(e) notice and reporting requirements and proxy tax.
Public charity, General Instructions, Line 44a. Donor Advised Funds
Public inspection, Public inspection., Appendix D: Public Inspection of Returns, Public inspection and distribution of certain returns of unrelated business income., Special Rules Relating to Public Inspection, Public Inspection , Appendix D: Public Inspection of Returns, Public inspection and distribution of certain returns of unrelated business income., Special Rules Relating to Public Inspection, Public Inspection
Publications
Pub. 15, Circular E Employer's Tax Guide, Trust fund recovery penalty.
Deferred compensation, Key employee.
Pub. 15-A, Employer's Supplemental Tax Guide, Line 51. Five Highest Compensated Independent Contractors over $100,000
Pub. 1771, Charitable Contributions—Substantiation and Disclosure Requirements, A1. Contributions can arise from fundraising events when an excess payment is received for items offered.
Pub. 1779, Independent Contractor or Employee, Line 51. Five Highest Compensated Independent Contractors over $100,000
Pub. 463, Travel, Entertainment, Gift, and Car Expenses, B3. Unreimbursed expenses.
Pub. 525, Taxable and Nontaxable Income, Line 50. Five Highest Compensated Employees over $100,000
Pub. 526, Charitable Contributions, A1. Contributions can arise from fundraising events when an excess payment is received for items offered. , B3. Unreimbursed expenses.
Pub. 557, Tax-Exempt Status for Your Organization, Public inspection.
Pub. 598, Tax on Unrelated Business Income of Exempt Organizations, Unrelated Business Income
Pub. 946, How To Depreciate Property, Line 14. Occupancy, Rent, Utilities, and Maintenance
Pub. 947, Practice Before the IRS and Power of Attorney, Paid Preparer Authorization
Purpose of form, Purpose of Form

S

Salaries, Line 12. Salaries, Other Compensation, and Employee Benefits
Sale
Of assets, A. What is included on line 5?
Of inventory, Line 7a. Sales of inventory.
Of merchandise, Line 6a. Gaming
Of securities, A. What is included on line 5?
Sale of securities, A. What is included on line 5?
Savings, A1. Interest on savings and temporary cash investments. , Line 22. Cash, Savings, and Investments
Savings accounts, Line 22. Cash, Savings, and Investments
Schedules, Trust fund recovery penalty.
Schedule A (Form 990 or 990-EZ), Public Charity Status and Public Support, Line 48. Schools
Schedule B (Form 990, 990-EZ, or 990-PF), Schedule of Contributors, Purpose of Form, Item H. Schedule B , Public Inspection , Public Inspection
Schedule C (Form 990 or 990-EZ), Political Campaign and Lobbying Activities, Section 6033(e) notice and reporting requirements and proxy tax., Line 46. Political Campaign Activities, Line 47. Lobbying Activities
Schedule E (Form 990 or 990-EZ), Schools, Line 48. Schools
Schedule G (Form 990 or 990-EZ), Supplemental Information Regarding Fundraising or Gaming Activities, C. Attach Schedule G, Parts II and III
Schedule L (Form 990 or 990-EZ), Transactions With Interested Persons, Line 38. Loans to or from Officers, Directors, Trustees, and Key Employees , Line 40b. Section 501(c)(3), 501(c)(4), and 501(c)(29) Organizations: Disclosure of Section 4958 Excess Benefit Transactions and Excise Taxes
Schedule N (Form 990 or 990-EZ), Liquidation, Termination, Dissolution, or Significant Disposition of Assets, F. Amended Return/Final Return, Terminated., Line 36. Liquidation, Dissolution, Termination, or Significant Disposition of Net Assets
Schedule O, Accounting method change., F. Amended Return/Final Return, Completing all lines., List of required schedules and attachments., Item C. Name and Address, C. Grantee list on Schedule O , Line 20. Other Changes in Net Assets or Fund Balances, Part III. Statement of Program Service Accomplishments, Line 33. Change in Activities, Line 34. Changes in Organizing or Governing Documents, Unrelated Business Income , Line 42b. Foreign Financial Accounts , Lines 44c-d. Payments for indoor tanning services, Line 49. Transfers to Exempt Non-Charitable Related Organizations, Appendix F: Forms and Publications To File or Use, Appendix F: Forms and Publications To File or Use, Paperwork Reduction Act Notice.
School, Line 48. Schools
Securities, A2. Dividends and interest from securities. , Line 22. Cash, Savings, and Investments
Securities account, Line 42b. Foreign Financial Accounts
SFAS 116, Accounting for Contributions Received and Contributions Made, Accounting method change., A. What is included on line 1?, Line 20. Other Changes in Net Assets or Fund Balances
Shipping, Line 15. Printing, Publications, Postage, and Shipping
Short accounting period or short year, Short period.
Signature, Signature.
Authority, Paid Preparer Authorization
Block, Signature Block
Significant Disposition of Net Assets, Line 36. Liquidation, Dissolution, Termination, or Significant Disposition of Net Assets
Social security number, Paid Preparer
Social security taxes, Line 12. Salaries, Other Compensation, and Employee Benefits
Solicitation, A6. Contributions received through other fundraising organizations.
Specific Instructions, Specific Instructions for Form 990-EZ
State filing requirements, Amended returns and state filing considerations., Determine State Filing Requirements, Determine State Filing Requirements
State reporting requirements, State reporting., Determine State Filing Requirements, Determine State Filing Requirements
Statement of Program Service Accomplishments, Part III. Statement of Program Service Accomplishments
Substantial contributor, Supporting organizations., Supporting organizations.
Substantial influence, Facts and circumstances tending to show substantial influence., Facts and circumstances tending to show substantial influence.
Substantiation, Written intent required to treat benefits as compensation., Written intent required to treat benefits as compensation.
Substitute forms, Unrelated Business Income
Supporting organization, Section 509(a)(3) supporting organizations.
Sweepstakes, B2. Sweepstakes, raffles, and lotteries.

W

Website, Item I. Website
Who must file, A. Who Must File

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