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Tax Help Archives > 2001 > Instructions > Form 990 & 990-EZ
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| Instructions for Form 990 & Form 990-EZ (Revised 2001) |
2001 Tax Year |
Return of Organization Exempt From Income Tax and
Short Form Return of Organization Exempt From Income Tax
Instructions for Form 990 & Form 990-EZ, Table of Contents
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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
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Instructions for Form 990 and Form 990-EZ
- Changes To Note
- Purpose of Form
- Phone Help
- Photographs of Missing Children
- General Instructions
- Specific Instructions for Form 990
- Completing the Heading of Form 990
- Part I - Revenue, Expenses, and Changes in Net Assets or Fund Balances
- Part II - Statement of Functional Expenses
- Part III - Statement of Program Service Accomplishments
- Part IV - Balance Sheets
- Line 45 - Cash--non-interest-bearing
- Line 46 - Savings and temporary cash investments
- Line 47 - Accounts receivable
- Line 48 - Pledges receivable
- Line 49 - Grants receivable
- Line 50 - Receivables from officers, directors, trustees, and key employees
- Line 51 - Other notes and loans receivable
- Line 52 - Inventories for sale or use
- Line 53 - Prepaid expenses and deferred charges
- Line 54 - Investments-Securities
- Line 55 - Investments--land, buildings, and equipment
- Line 56 - Investments--other
- Line 57 - Land, buildings, and equipment
- Line 58 - Other assets
- Line 59 - Total assets
- Line 60 - Accounts payable and accrued expenses
- Line 61 - Grants payable
- Line 62 - Deferred revenue
- Line 63 - Loans from officers, directors, trustees, and key employees
- Line 64a - Tax-exempt bond liabilities
- Line 64b - Mortgages and other notes payable
- Line 65 - Other liabilities
- Lines 67 through 69 - Net assets
- Line 67 - Unrestricted
- Line 68 - Temporarily restricted
- Line 69 - Permanently restricted
- Line 70 - Capital stock, trust principal, or current funds
- Line 71 - Paid-in or capital surplus, or land, bldg., and equipment fund
- Line 72 - Retained earnings or accumulated income, endowment, or other funds
- Line 73 - Total net assets or fund balances
- Line 74 - Total liabilities and net assets/fund balances
- Parts IV-A and IV-B - Reconciliation Statements
- Part V - List of Officers, Directors, Trustees, and Key Employees
- Part VI - Other Information
- Part VII - Analysis of Income-Producing Activities
- Part VIII - Relationship of Activities to the Accomplishment of Exempt Purposes
- Part IX - Information Regarding Taxable Subsidiaries and Disregarded Entities
- Part X - Information Regarding Transfers Associated With Personal Benefit Contracts
- Specific Instructions for Form 990-EZ
- Completing the Heading of Form 990-EZ
- Part I - Revenue, Expenses, and Changes in Net Assets or Fund Balances
- Line 1. Contributions, Gifts, Grants, and Similar Amounts Received
- B. What is not included on line 1
- C. How to value noncash contributions
- D. Schedule of contributors
- Line 2 - Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
- Line 3 - Membership Dues and Assessments
- A. What is included on line 3
- B. Examples of membership benefits
- C. What is not included on line 3
- Line 4 - Investment Income
- B. What is not included on line 4
- Lines 5a-c - Gains (or Losses) From Sale of Assets Other Than Inventory
- B. What is not included on line 5
- C. Attached schedule
- Lines 6a-c - Special Events and Activities
- A. What is included on line 6
- B. What is not included on line 6
- C. Attached schedule
- Lines 7a-c - Gross Sales of Inventory
- Line 8 - Other Revenue
- Line 10 - Grants and Similar Amounts Paid
- A. What is included on line 10
- B. What is not included on line 10
- C. Attached schedule
- Line 11 - Benefits Paid To or For Members
- Line 12 - Salaries, Other Compensation, and Employee Benefits
- Line 13 - Professional Fees and Other Payments to Independent Contractors
- Line 14 - Occupancy, Rent, Utilities, and Maintenance
- Line 15 - Printing, Publications, Postage, and Shipping
- Line 16 - Other Expenses
- Line 18 - Excess or (Deficit) for the Year
- Line 19 - Net Assets or Fund Balances at Beginning of Year
- Line 20 - Other Changes in Net Assets or Fund Balances
- Part II - Balance Sheets
- Part III - Statement of Program Service Accomplishments
- Part IV - List of Officers, Directors, Trustees, and Key Employees
- Part V - Other Information
- Paperwork Reduction Act Notice.
Index
[ Click for Table of Contents ]
A
B
C
- Cash
- Changes in net assets
- Changes to note
- Checklist for a properly completed return
- Children, photographs of missing
- Co-venture, contributions
- Co-venture, contributions
- Colleges and universities
- Combined Federal Campaign
- Compensation
- Compensation
- Compensation
- Completing all lines
- Contemporaneous
- Contribution, quid pro quo
- Contributions
- Contributions
- Contributions
- Contributions
- Contributions
- Contributions
- Contributions
- Contributions
- Contributions
- Contributions
- Contributions, acknowledgment of charitable contributions
- Contributions, acknowledgment of charitable contributions
- Contributions, definitions
- Contributions, indirect
- Contributions, insubstantial value
- Contributions, noncash
- Contributions, nondeductible, solicitations of
- Contributions, quid pro quo
- Contributors, schedule of
- Contributors, schedule of
- Contributors, schedule of
D
E
F
G
H
I
J
L
- Labor organizations (section 501(c)(5))
- Land and buildings
- Land, buildings, and equipment
- Land, buildings, and equipment
- Legal fees
- Legal fees
- List of Officers, Directors, Trustees, and Key Employees
- List of Officers, Directors, Trustees, and Key Employees
- Lobbying activities, cost allocation
- Lobbying expenses
- Lobbying expenses
- Lobbying expenses
- Lotteries
M
N
O
P
R
- Rebuttable presumption
- Receivable, notes and loans
- Receivables
- Receivables from officers, directors, trustees, and key employees
- Reconciliation statements
- Recordkeeping
- Relationship of Activities to the Accomplishment of Exempt Purposes
- Rent expense
- Rental income (loss)
- Rents, gross
- Requirements for a properly completed Form 990 or Form 990-EZ
- Retained earnings
- Return, final
- Return, final
- Return, group
- Return, group
- Return, group
- Return, initial (first)
- Return, initial (first)
- Returns, amended
- Returns, amended
- Returns, amended
- Revenue
- Revenue
- Revenue
- Revenue, Expenses, and Changes in Net Assets or Fund Balances
- Revenue, Expenses, and Changes in Net Assets or Fund Balances
- Revenue, program service
- Revenue, program service
- Revenue, special events
- Revenue, special events
- Revenue, special events
- Revenue, special events
- Revenue, special events
- Rounding off to whole dollars
S
- SFAS 116
- SFAS 116
- SFAS 116
- SFAS 117
- SFAS 117
- Schedule A (Form 990 or 990-EZ)
- Schedule A (Form 990 or 990-EZ)
- Schedule A (Form 990 or 990-EZ)
- Schedule A (Form 990 or 990-EZ)
- Schedule B (Form 990, 990-EZ, or 990-PF)
- Schedule B (Form 990, 990-EZ, or 990-PF)
- Schedule B (Form 990, 990-EZ, or 990-PF)
- Schedule B (Form 990, 990-EZ, or 990-PF) guidelines
- Schedule B (Form 990, 990-EZ, or 990-PF) guidelines
- Section 4911, 4912, or 4955
- Section 4911, 4912, or 4955
- Section 4947(a)(1) trusts
- Section 4958
- Section 4958
- Section 4958
- Section 4958
- Section 4958, churches
- Section 4958, excise taxes
- Section 501(c)(12) organizations
- Section 501(c)(3) organizations
- Section 501(c)(3) organizations
- Section 501(c)(4) organizations
- Section 501(c)(4), (5), or (6) organizations
- Section 501(c)(4), (5), or (6) organizations
- Section 501(c)(7) organizations
- Section 501(c)(7) organizations
- Section 501(c)(9) organizations
- Section 501(c)(9) organizations
- Section 501(c)(9), (17), (18) organizations
- Section 6033(e) exceptions
- Section 6033(e) exceptions
- Securities
- Securities
- Securities
- Shipping expense
- Shipping expense
- Special events
- Special events
- Special events
- Specific Instructions for Form 990-EZ
- Specific instructions for Form 990
- State, reporting to
- State, reporting to
- Statement of Functional Expenses
- Statement of Position 98-2
- Statement of Program Service Accomplishments
- Statement of Program Service Accomplishments
- States, list of
- States, list of
- Substantiation
- Supplies
- Support, direct public
- Sweepstakes, raffles, and lotteries
- Sweepstakes, raffles, and lotteries
T
U
W
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