Table of Contents

• Instructions for Form 990 and Form 990-EZ - Introductory Material
• Instructions for Form 990 and Form 990-EZ - Main Contents
  • What's New
  • Purpose of Form
  • Phone Help
  • Email Subscription
  • Photographs of Missing Children
  • General Instructions
    • A. Who Must File
    • B. Organizations Not Required To File Form 990 or 990-EZ
    • How to Determine If an Organization's Gross Receipts are Normally $25,000 (or $5,000) or Less
    • C. Exempt Organization Reference Chart
    • D. Forms and Publications
    • E. Use of Form 990, or Form 990-EZ, To Satisfy State Reporting Requirements
    • F. Other Forms as Partial Substitutes for Form 990 or Form 990-EZ
    • G. Accounting Periods and Methods
    • H. When, Where, and How To File
    • I. Extension of Time To File
    • J. Amended Return / Final Return
    • K. Failure to File Penalties
    • L. Contributions
    • M. Public Inspection of Returns, etc.
    • N. Disclosures Regarding Certain Information and Services Furnished
    • O. Disclosures Regarding Certain Transactions and Relationships
    • P. Intermediate Sanction Regulations—Excess Benefit Transactions
    • Q. Erroneous Backup Withholding
    • R. Group Return
    • S. Organizations in Foreign Countries and U.S. Possessions
    • T. Public Interest Law Firms
    • U. Political Organizations
    • V. Information Regarding Transfers Associated With Personal Benefit Contracts
    • W. Prohibited Tax Shelter Transactions and Related Disclosure Requirements
    • X. Requirements for a Properly Completed Form 990 or Form 990-EZ
  • Specific Instructions for Form 990
    • Completing the Heading of Form 990
    • Part I. Revenue, Expenses, and Changes in Net Assets or Fund Balances
    • Part II—Statement of Functional Expenses
    • Part III—Statement of Program Service Accomplishments
    • Part IV—Balance Sheets
    • Parts IV-A and IV-B—Reconciliation Statements
    • Part V-A — Current Officers, Directors, Trustees, and Key Employees
    • Part V-B. Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
    • Part VI—Other Information
    • Part VII—Analysis of Income-Producing Activities
    • Part VIII—Relationship of Activities to the Accomplishment of Exempt Purposes
    • Part IX—Information Regarding Taxable Subsidiaries and Disregarded Entities
    • Part X—Information Regarding Transfers Associated With Personal Benefit Contracts
    • Part XI — Information Regarding Transfers to and From Controlled Entities
  • Specific Instructions for Form 990-EZ
    • Completing the Heading of Form 990-EZ
    • Part I—Revenue, Expenses, and Changes in Net Assets or Fund Balances
    • Part II—Balance Sheets
    • Part III—Statement of Program Service Accomplishments
    • Part IV—List of Officers, Directors, Trustees, and Key Employees
    • Part V—Other Information
  • Privacy Act and Paperwork Reduction Act Notice.
• Index