The questions below relate to the header and Parts I-IV of Form 990, Return of Organization Exempt From Income Tax.
A. Questions for All Exempt Organizations
- Is a principal officer (Item F in the Form 990 Header) the same as an officer who has to sign the Form in Part II, and/or an officer whose compensation must be reported in Part VII, Part IX and Schedule J?
- Must our organization include the home addresses of our officers or directors anywhere on the form?
- How should the number of volunteers be reported in Part I of Form 990?
- Our organization made payments during the year to someone who would be reported on Schedule L, Part IV, except that they do not reach the minimum dollar thresholds for that part. Should we answer Yes on line 28 of Part VI of Form 990 and make a note on Schedule L that the payment is below the reporting threshold? Or should we answer No on line 28 and not complete Schedule L?
B. Questions for Tax-Exempt Political Organizations