Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code(except black lung benefit trust or private foundation)
Section references are to the Internal Revenue Code unless otherwise noted.
2011
Table of Contents
- Instructions for Form 990 Return of Organization Exempt From Income Tax - Introductory Material
- General Instructions
- Overview of Form 990
- A. Who Must File
- B. Organizations Not Required To File Form 990 or 990-EZ
- C. Sequencing List To Complete the Form and Schedules
- D. Accounting Periods and Methods
- Accounting Periods
- E. When, Where, and How to File
- F. Extension of Time To File
- G. Amended Return/Final Return
- H. Failure-to-File Penalties
- I. Group Return
- J. Requirements for a Properly Completed Form 990
- Specific Instructions
- Heading. Items A–M
- 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
- Allocating Indirect Expenses
- Grants and Other Assistance to Governments, Organizations and Individuals
- Part X. Balance Sheet
- Part XI. Reconciliation of Net Assets
- Part XII. Financial Statements and Reporting
- Heading. Items A–M
- Instructions for Form 990 Return of Organization Exempt From Income Tax - Notices
- Instructions for Form 990 Return of Organization Exempt From Income Tax - Additional Material
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