Chronological History: Redesign of the 2008 Form 990 and Corresponding Instructions
Form 990
On June 14, 2007, the IRS released for public comment a discussion draft of a redesigned Form 990, Return of Organization Exempt From Income Tax, filed by most public charities and other exempt organizations.
On December 20, 2007, the IRS released the new 2008 Form 990 for tax year 2008 (to be filed in 2009 and later years). The new form incorporates comments and suggestions from the approximately 700 e-mails and letters received during the comment period that ended on September 14, 2007.
Instructions to 2008 Form 990
On April 7, 2008, the IRS released for public comment the draft instructions to the 2008 Form 990.
On August 19, 2008, the IRS released the revised instructions that most tax-exempt organizations will need to fill out the 2008 Form 990. The instructions incorporate comments and suggestions from approximately 120 e-mails and letters received during the comment period that ended on June 1, 2008.
- IR 2008-98: IRS Issues Instructions for New Form 990 (August 19, 2008)
- 2008 Form 990: Form and Instructions (August 19, 2008)
- Background Paper: Summary of Form 990 Redesign Process (August 19, 2008)
- Background Paper: Form 990, Moving from the Old to the New (August 19, 2008)
- Background Paper: Changes to April Draft Instructions (August 19, 2008)
Other Materials
- Educational Program for Tax Professionals on Preparing for the New Form 990(November 4, 2008)
