The New Form 990: Law, Policy, and Preparation / Edition 1

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The accurate and complete preparation of Form 990 - the information return that must be filed annually by most types of tax-exempt organizations - is key to maintaining tax-exempt status, public image, and fundraising capabilities. In December 2007, the IRS released the newly redesigned Form 990. The publication of this significantly expanded return has created, and is creating, many new laws ... and confusion. Recognizing that far too many nonprofit organizations are unprepared for what is coming their way, The New Form 990 channels its stellar author team's decades of legal expertise to provide tax-exempt organizations and tax return preparers with the help they need to properly, effectively, and accurately prepare the new return.
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Product Details

  • ISBN-13: 9780470375051
  • Publisher: Wiley
  • Publication date: 1/9/2009
  • Edition description: New
  • Edition number: 1
  • Pages: 622
  • Product dimensions: 7.20 (w) x 10.10 (h) x 1.70 (d)

Table of Contents

Ch. 1 Part I - Overview of New Form 990 1

Ch. 2 Part III - Program Service Accomplishments 21

Ch. 3 Part IV - Checklist of Schedules 29

Ch. 4 Part V - Other IRS Filings and Tax Compliance 45

Ch. 5 Part VI - Corporate Governance 61

Ch. 6 Part VII - and Schedule J - Compensation 89

Ch. 7 Part VIII to IX - Revenue, Expenses, and Balance Sheet 135

Ch. 8 Schedule A - Public Charity Status 199

Ch. 9 Schedule C - Legislative Activities 235

Ch. 10 Schedule C - Political Activities 255

Ch. 11 Schedule D - Supplemental Financial Statements 269

Ch. 12 Schedule E - Tax-Exempt Schools 315

Ch. 13 Schedule F - Foreign Activities 325

Ch. 14 Schedule G - Fundraising and Gaming Activities 343

Ch. 15 Schedule H - Hospitals 375

Ch. 16 Schedule I - Domestic Grantmaking 421

Ch. 17 Schedule K - Tax-Exempt Bonds 433

Ch. 18 Schedule L - Transactions with Interested Persons 449

Ch. 19 Schedule M - Noncash Contributions 467

Ch. 20 Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets 501

Ch. 21 Schedule R - Related Organizations and Unrelated Partnerships 515

App. A Form 990 (2008) 537

App. B Supplemental Instructions Information 601

Index 609

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