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Tax Help Archives > 2002 > Instructions > Form 990
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| Instructions for Form 990 & Form 990-EZ (Revised 2002) |
2002 Tax Year |
Return of Organization Exempt From Income Tax and
Short Form Return of Organization Exempt From Income Tax
This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
[ Click for Index ]
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
- Line 1 - In General Contributions, gifts, grants, and similar amounts received
- Contributions can arise from special events when an excess payment is received for items offered
- Contributions can arise from special events when items of only nominal value are given or offered
- Section 501(c)(3) organizations
- Section 501(c)(9), (17), and (18) organizations
- Donations of services are not contributions
- Grants that are equivalent to contributions
- Line 1a - Direct public support
- Line 1b - Indirect public support
- Line 1c - Government contributions (grants)
- Line 1d - Total contributions, etc.
- Lines 2 through 11
- Line 2 - Program service revenue including Medicare, Medicaid payments and government fees and contracts
- Line 3 - Membership dues and assessments
- Line 4 - Interest on savings and temporary cash investments
- Line 5 - Dividends and interest from securities
- Line 6a - Gross rents
- Line 6b - Rental expenses
- Line 6c - Net rental income or (loss)
- Line 7 - Other investment income
- Lines 8a through 8d - Gains (or losses) from sale of assets other than inventory
- Lines 9a through 9c - Special events and activities
- Lines 10a through 10c - Gross profit or (loss) from sales of inventory
- Line 11 - Other revenue
- Lines 13 through 15 - Program services, management and general, and fundraising expenses
- Line 16 - Payments to affiliates
- Line 17 - Total expenses
- Line 18 - Excess or (deficit) for the year
- Line 19 - Net assets or fund balances, beginning of year
- Line 20 - Other changes in net assets or fund balances
- Line 21 - Net assets or fund balances, end of year
- 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 A. What is included on line 1
- 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 A. What is included on line 4
- B. What is not included on line 4
- Lines 5a-c - Gains (or Losses) From Sale of Assets Other Than Inventory A. What is included on line 5
- 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
- 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, Disqualified persons, Organization managers
- Section 501(c)(12) organizations
- Section 501(c)(3) organizations
- Section 501(c)(3) organizations
- Section 501(c)(4) organizations, Applicable organization
- 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
- SFAS 116
- SFAS 116
- SFAS 116
- SFAS 117
- SFAS 117
- Shipping expense
- Shipping expense
- Special events
- Special events
- Special events
- Specific instructions for Form 990 ( See also Table of Contents for these specific instructions. )
- Specific Instructions for Form 990-EZ ( See also Table of Contents for these specific instructions. )
- 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
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