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Revised Form 990 A Line-by-Line Preparation Guide

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ISBN-10: 0470446471

ISBN-13: 9780470446478

Edition: 2009

Authors: Jody Blazek, Amanda Adams

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Book details

Copyright year: 2009
Publisher: John Wiley & Sons, Limited
Publication date: 5/15/2009
Binding: Paperback
Pages: 312
Size: 7.10" wide x 10.00" long x 0.85" tall
Weight: 1.188
Language: English

<p class="biography" <b Amanda S. Adams</b is a graduate of the University of California at Berkeley and holds a Master's degree in Anthropology from the University of British Columbia. She has worked as a fashion model, an archeologist, and a freelance writer and illustrator. She lives in Minneapolis with her brand new husband and their four birds. She is the author of one previous work of nonfiction, <i A Mermaid's Tale: A Personal Search for Love and Lore</i . She lives in San Francisco.</p

Preface
Acknowledgments
About the Authors
Redesigned Form 990
History of Redesign Project
Highlights of Revised Form 990
Filing of New Form Delayed for Many
Find Out Why Organization Qualifies for Tax Exemption
Who Is Required to File What
Filing for New Organizations
Who Is Not Required to File
Filing Deadline and Fiscal Year
New Form 990-N (e-Postcard)
Electronic Filing of Returns
Group Returns and Annual Affidavit
Public Inspection of Forms 990 and 1023/1024
Notes
6/14/07 Draft of Core Form
BV Suggested Revisions
Form 990-EZ
Good Accounting Makes a Good 990
Tax Accounting Methods
Professional Accounting Standards
Chart of Differences Between GAAP and IRS Rules
Notes
The Core
2008 Form 990 Core
Part I Summary
Part II Signature Block
Part III Statement of Program Service Accomplishments
Part IV Checklist of Required Schedules
Part V Statements Regarding Other IRS Filings and Tax Compliance
Part VI Governance, Management, and Disclosure
Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Part VIII Statement of Revenue
Part IX Statement of Functional Expenses
Part X Balance Sheet
Part XI Financial Statements and Reporting
Notes
Transactions with Interested Parties Questionaire
Form 990, Schedules A through R
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule H
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule N
Schedule O
Schedule R
Notes
State Unified Registration Statement
Interested Party by Part and Type
Form 990-T: Exempt Organization Business Income Tax Return
What Is Unrelated Business Income?
Exceptions and Modifications from Tax
Unrelated Debt-Financed Income
Who Files Form 990-T?
Due Dates, Tax Rates, and Other Filing Issues
Normal Income Tax Rules Apply
The Unique Design of the 990-T
Categories of Deductions
Cost Allocations
In-Kind Donations
Notes
Analysis of Corporation versus Trust 990-T Issues
The Private Foundation Return
Successful Completion of Form 990-PF
The Part I Columns
Line-by-Line Instructions for Revenues
Line-by-Line Instructions for Expenditures
Part II: Balance Sheets
Part III: Analysis of Changes in Net Worth or Fund Balances
Part IV: Capital Gains and Losses for Tax on Investment Income
Reports Unique to Private Foundations
Part V: Reducing the Tax Rate
Part VI: Calculating the Excise Tax
Part VII-A: Proof of Ongoing Qualification for Exemption
Part VII-B: Questions Seeking Evidence That No Sanctions Apply
Part VIII: Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees, and Contractors
Part IX-A and B: Summary of Direct Charitable Activities and Program-Related Investments
Part X: Minimum Investment Return
Part XI: Distributable Amount
Part XII: Qualifying Distributions
Part XIII: Undistributed Income
Part XIV: Private Operating Foundations
Part XV: Supplementary Information (Lines 1-2)
Part XV: Grants and Contributions Paid During the Year or Approved for Future Payment (Line 3)
Part XVI-A: Analysis of Income-Producing Activity
Part XVII: Information Regarding Transfers to and Transactions and Relationships with Noncharitable Exempt Organizations
Notes
Index