| Instructions for Form 990 & Form 990-EZ |
2003 Tax Year |
Instructions for Form 990 and Form 990-EZ
Introductory Material
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
| Contents |
|
Page |
| • |
A Change To Note |
1 |
| • |
Purpose of Form |
1 |
| • |
Phone Help |
1 |
| • |
Photographs of Missing Children |
1 |
| • |
General Instructions |
1 |
| A |
Who Must File |
1 |
| B |
Organizations Not Required To File |
2 |
| C |
Exempt Organization Reference Chart |
3 |
| D |
Forms and Publications To File or Use |
3 |
| E |
Use of Form 990, or Form 990-EZ, To Satisfy State Reporting Requirements |
4 |
| F |
Other Forms as Partial Substitutes for Form 990 or Form 990-EZ |
5 |
| G |
Accounting Periods and Methods |
5 |
| H |
When and Where To File |
6 |
| I |
Extension of Time To File |
6 |
| J |
Amended Return/Final Return |
6 |
| K |
Penalties |
6 |
| L |
Contributions |
6 |
| M |
Public Inspection of Returns, etc. |
8 |
| N |
Disclosures Regarding Certain Information and Services Furnished |
11 |
| O |
Disclosures Regarding Certain Transactions and Relationships |
11 |
| P |
Intermediate Sanction Regulations—Excess Benefit Transactions |
11 |
| Q |
Erroneous Backup Withholding |
13 |
| R |
Group Return |
13 |
| S |
Organizations in Foreign Countries and U.S. Possessions |
14 |
| T |
Public Interest Law Firms |
14 |
| U |
Political Organizations |
14 |
| V |
Information Regarding Transfers Associated With Personal Benefit Contracts |
14 |
| W |
Requirements for a Properly Completed Form 990 or Form 990-EZ |
14 |
| • |
Specific Instructions for Form 990 and Table of Contents for these Specific Instructions |
17 |
| • |
Specific Instructions for Form 990-EZ and Table of Contents for these Specific Instructions |
36 |
| • |
Index |
45 |
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