1999
Department of the Treasury
Internal Revenue Service
Instructions for Form 990
and Form 990-EZ
Return of Organization Exempt From Income Tax and
Short Form Return of Organization Exempt From
Income Tax
Under Section 501(c) of the Internal Revenue Code (except black lung benefit
trust or private foundation) or section 4947(a)(1) nonexempt charitable trust
Note: Form 990-EZ is for use by organizations with gross receipts of less than
$100,000 and total assets of less than $250,000 at the end of the year.
Section references are to the Internal Revenue Code unless otherwise noted.
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the
Internal Revenue laws of the United States. You are required to give us the information. We need
it to ensure that you are complying with these laws.
The organization is not required to provide the information requested on a form that is subject
to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as long as their contents may
become material in the administration of any Internal Revenue law. The rules governing the
confidentiality of the Form 990, and Form 990-EZ, are covered in Code section 6104.
The time needed to complete and file this form and related schedules will vary depending on
individual circumstances. The estimated average times are:
If you have comments concerning the accuracy of these time estimates or suggestions for
making these forms simpler, we would be happy to hear from you. You can write to the Tax Forms
Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. DO NOT send
the form to this address. Instead, see When and Where To File in General Instruction H.
(other than private foundations) on disclosing
their exemption application and their three most
recent annual information returns to the public.
See General Instruction M.
See the instruction under Phone Help for
information on the new toll-free telephone
service for answering questions on the Form
990 or Form 990-EZ.
Photographs of Missing
Children
The Internal Revenue Service is a proud
partner with the National Center for Missing
and Exploited Children. Photographs of
missing children selected by the Center may
appear in instructions on pages that would
otherwise be blank. You can help bring these
children home by looking at the photographs
and calling 1-800-THE-LOST (1-800-843-5678)
if you recognize a child.
Phone Help
If you have questions and/or need help
completing Form 900 or Form 990-EZ, please
call 1-877-829-5500. This toll-free telephone
service is available Monday through Friday
from 8:00 a.m. to 9:30 p.m. Eastern time.
Purpose of Form
l Form 990 and Form 990-EZ are used by
tax-exempt organizations and nonexempt
charitable trusts to provide the IRS with the
information required by section 6033.
l An organization's completed Form 990, or
Form 990-EZ (except for the schedule of
contributors) is available for public inspection
as required by section 6104.
l Some members of the public rely on Form
990, or Form 990-EZ, as the primary or sole
source of information about a particular
organization. How the public perceives an
organization in such cases may be determined
by the information presented on its return.
Therefore, please make sure the return is
complete and accurate and fully describes the
organization's programs and accomplishments.
l Use the Form 990, and Form 990-EZ, to
send a required election to the IRS, such as the
election to capitalize costs under section 266.
Form
Recordkeeping
Learning about the
law or the form
Preparing
the
form
Copying,
assembling, and
sending the form
to the IRS
990
96 hr., 23 min.
16 hr., 48 min.
21 hr., 55 min.
48 min.
990-EZ
28 hr., 28 min.
10 hr., 24 min.
12 hr., 16 min.
16 min.
Schedule A (Form 990)
50 hr., 13 min.
9 hr., 26 min.
10 hr., 40 min.
–0–
Changes To Note
Final regulations under Code section 6104(d)
provide guidance to exempt organizations
M
Public Inspection of Completed
Exempt Organization Returns and
Approved Exemption Applications....
8
Contents
Page
•
Changes To Note.............................
1
•
Photographs of Missing Children.....
1
N
Disclosures Regarding Certain
Information and Services Furnished.
11
•
Phone Help.......................................
1
O
Disclosures Regarding Certain
Transactions and Relationships.......
11
•
Purpose of Form...............................
1
•
General Instructions..........................
2
P
Taxes on Excess Benefit
Transactions .....................................
11
A
Who Must File...................................
2
B
Organizations Not Required To File.
2
Q
Erroneous Backup Withholding........
13
C
Exempt Organization Reference
Chart .................................................
3
R
Group Return....................................
13
S
Organizations in Foreign Countries
and U.S. Possessions......................
14
D
Forms and Publications To File or
Use....................................................
3
T
Public Interest Law Firms.................
14
E
Use of Form 990, or Form 990-EZ,
To Satisfy State Reporting
Requirements....................................
4
U
Requirements for a Properly
Completed Form 990 or Form
990-EZ ..............................................
14
F
Other Forms as Partial Substitutes
for Form 990 or Form 990-EZ..........
4
•
Specific Instructions for Form 990....
15
•
Specific Instructions for Form
990-EZ ..............................................
32
G
Accounting Periods and Methods.....
5
H
When and Where To File.................
5
•
Index .................................................
39
I
Extension of Time To File................
5
J
Amended Return/Final Return..........
6
K
Penalties ...........................................
6
L
Contributions.....................................
6
Cat. No. 22386X
