Instructions for Form 990 & 990-EZ |
2006 Tax Year |
This is archived information that pertains only to the 2006 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Accounting
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- Fees, Line 31. Accounting Fees
- Method, Item G—Accounting Method
- Period, Accounting Periods
- Accounting fees, Line 13—Professional Fees and Other Payments to Independent Contractors
- Accounting method, Method of Accounting, Accounting Methods, Item F. Accounting Method
- Accounting period, Item A. Accounting Period, Item A—Accounting Period
- Accounts payable, Line 60. Accounts Payable and Accrued Expenses
- Accounts receivable, Line 47. Accounts Receivable
- Activities, change in, Line 76. Change in Activities, Line 33—Change in Activities
- Address and name, Item C—Name and Address
- Address, change, Address change, name change, and initial return., Address change, name change, and initial return.
- Address, Website, Item I—Website
- Administrative expenses, 1. Administrative expenses.
- Affiliated organizations, What about persons who staff affiliated organizations?
- Affiliates, 2. Payments, voluntary awards, or grants to affiliates.
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- Expenses, Expenses for providing goods or services to affiliates.
- Payments, Line 16. Payments to Affiliates
- Purchases, Purchases from affiliates.
- State or national organizations, Payments to affiliated state or national organizations.
- Voluntary awards or grants, Voluntary awards or grants to affiliates.
- Allocations, Line 22b. Other Grants and Allocations
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- Grants, and, Line 22. Grants and Allocations
- Alternate test, Alternate test.
- Amended returns, Amended Returns, J. Amended Return / Final Return, Final return and amended return.
- Analysis of Income-Producing Activities, Part VII—Analysis of Income-Producing Activities
- Anti-abuse rule, Anti-abuse rule.
- Applicable insurance contract, Line 89f. Applicable Insurance Contract Interest
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- Applicable exempt organization, Line 89f. Applicable Insurance Contract Interest
- Application pending, If an Organization's Exemption Application Is Pending, Application pending.
- Assembling and completing Form 990 or Form 990-EZ, X. Requirements for a Properly Completed Form 990 or Form 990-EZ, Attachments.
- Assessments, Line 3. Membership Dues and Assessments, Line 85c. Dues, Assessments, And Similar Amounts Received, Lines 94 through 96. Dues, Assessments, Interest, and Dividends
- Assets, Lines 8a through 8d. Gains (or Losses) From Sale of Assets Other Than Inventory, Line 58. Other Assets, Including Program-Related Investments, Lines 5a through 5c—Gains (or Losses) From Sale of Assets Other Than Inventory A. What is included on line 5, Line 19—Net Assets or Fund Balances at Beginning of Year, Line 24—Other Assets
- Assets, net, Lines 67 through 69. Net Assets, Line 20—Other Changes in Net Assets or Fund Balances
- Assistance to individuals, Line 23. Specific Assistance to Individuals
- Attachments, Attachments.
- Audit guides, Use Of Audit Guides May Be Required
B
- Backup withholding, Q. Erroneous Backup Withholding
- Balance sheets, Part IV—Balance Sheets, Part II—Balance Sheets
- Benefits
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- Disregarded, What benefits are disregarded?
- Employee, Line 12—Salaries, Other Compensation, and Employee Benefits
- Members, Line 24. Benefits Paid to or for Members, Line 11—Benefits Paid To or For Members
- Bonds, tax-exempt, Line 64a. Tax-Exempt Bond Liabilities
- Bonus, discretionary, Special rebuttable presumption rule for nonfixed payments.
C
- Capital stock accounts, Line 70. Capital Stock, Trust Principal, or Current Funds
- Capital surplus, Line 71. Paid-In or Capital Surplus, or Land, Bldg., and Equipment Fund
- Cash, Line 45. Cash—Non-Interest-Bearing, Line 46. Savings And Temporary Cash Investments, Line 22—Cash, Savings, and Investments
- Change of address, Address change, name change, and initial return., Address change, name change, and initial return.
- Change of name, Address change, name change, and initial return., Address change, name change, and initial return.
- Changes in net assets, Line 20—Other Changes in Net Assets or Fund Balances
- Checklist for a properly completed return, Attachments.
- Children, photographs of missing, Photographs of Missing Children
- Colleges and universities, Sales of inventory items by hospitals, colleges, and universities.
- Commercial co-venture, Commercial co-venture.
- Compensation, What is reasonable compensation?, Written intent required to treat benefits as compensation., Lines 25a and 25b , Line 12—Salaries, Other Compensation, and Employee Benefits
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- Certain disqualified persons, Line 25. Compensation of Current and Former Officers, Directors and Certain Disqualified and Other Persons
- Current officers, Line 25. Compensation of Current and Former Officers, Directors and Certain Disqualified and Other Persons
- Disqualified persons, Line 25c. Compensation and Other Distributions to Disqualified Persons
- Former officers, Line 25. Compensation of Current and Former Officers, Directors and Certain Disqualified and Other Persons
- Other persons, Line 25. Compensation of Current and Former Officers, Directors and Certain Disqualified and Other Persons
- Completing the header, Completing the Heading of Form 990, Completing the Heading of Form 990-EZ
- Completing the return
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- Rounding off to whole dollars, Rounding off to whole dollars.
- Contemporaneous, Contemporaneous.
- Contracts, initial, Is there an exception for initial contracts?
- Contributions, L. Contributions, Schedule B (Form 990, 990-EZ, or 990-PF), 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, Contributions, gifts, grants, and similar amounts received., Contributions received through special events., Line 1e. Total Contributions, etc., Lines 9a through 9c. Special Events and Activities, Line 84a. Solicitations of Contributions, Line 1. Contributions, Gifts, Grants, and Similar Amounts Received A. What is included on line 1, 1. Contributions can arise from special events when an excess payment is received for items offered., 1. Grants that are payments for services are not contributions., Lines 6a through 6c—Special Events and Activities, 1. Sales or gifts of goods or services of only nominal value., 3. Activities that generate only contributions are not special events.
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- Acknowledgment, Acknowledgment to substantiate charitable contributions., Exception.
- Co-venture, 7. Contributions from a commercial co-venture.
- Definitions, Definitions.
- Direct public support, Line 1b. Direct Public Support
- Disclosure statement, Disclosure statement for quid pro quo contributions.
- Donation of services, Donations of Services and the Use of Property Are Not Contributions
- Donor advised funds, Line 1a. Contributions to Donor Advised Funds
- Fundraising records, Keeping Fundraising Records for Tax-Deductible Contributions
- Government, 8. Contributions or grants from governmental units.
- Government grants, Government contributions (grants)., Line 1d. Government Contributions (Grants)
- Grants, Grants That Are Equivalent to Contributions, 4. Grants equivalent to contributions.
- Indirect, 5. Contributions received through other fundraising organizations.
- Indirect public support, Line 1c. Indirect Public Support
- Insubstantial value, Goods or services with insubstantial value.
- Membership dues, 9. Contributions in the form of membership dues.
- Noncash, Noncash Contributions
- Nondeductible, Solicitations of Nondeductible Contributions
- Quid pro quo, Disclosure statement for quid pro quo contributions., Quid pro quo contribution., Line 83b. Disclosure Requirements For Quid Pro Quo Contributions
- Special events, Special events may generate both revenue and contributions.
- Sponsoring organization, Line 1a. Contributions to Donor Advised Funds
- Substantiation and disclosure, Substantiation and Disclosure Requirements for Charitable Contributions
- Sweepstakes, raffles, and lotteries, An activity may generate only contributions.
- Use of property, Donations of Services and the Use of Property Are Not Contributions
- Contributors, schedule of, Schedule B (Form 990, 990-EZ, or 990-PF), D. Schedule of contributors
- Controlled entities, Part XI — Information Regarding Transfers to and From Controlled Entities
D
- Deferred charges, Line 53. Prepaid Expenses And Deferred Charges
- Deferred revenue, Line 62. Deferred Revenue
- Definition, key employee, Key employee.
- Depletion expense, Line 42. Depreciation, Depletion, etc.
- Depreciation expense, Line 42. Depreciation, Depletion, etc.
- Direct expenses, 3. Direct expenses.
- Direct public support, Line 1b. Direct Public Support
- Disclosure
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- Contributions, Substantiation and Disclosure Requirements for Charitable Contributions
- Excess business holdings, Line 89g. Disclosure of Excess Business Holdings
- Federal government material, sale, N. Disclosures Regarding Certain Information and Services Furnished
- Prohibited tax shelter transactions, W. Prohibited Tax Shelter Transactions and Related Disclosure Requirements
- Section 501(c)(3) organizations, O. Disclosures Regarding Certain Transactions and Relationships
- Services furnished, N. Disclosures Regarding Certain Information and Services Furnished
- Statement, Disclosure statement.
- Transactions and relationships, O. Disclosures Regarding Certain Transactions and Relationships
- Disqualified persons, Disqualified Person, Excess Benefit Transaction, Line 89c. Taxes Imposed on Organization Managers or Disqualified Persons, Line 40c—Taxes imposed on organization managers or disqualified persons
- Disregarded benefits, What benefits are disregarded?
- Disregarded entities, Disregarded Entities, Item D. Employer Identification Number, Part IX—Information Regarding Taxable Subsidiaries and Disregarded Entities
- Dissolution, Line 79. Liquidation, Dissolution, Termination, or Substantial Contraction, Line 36—Liquidation, Dissolution, Termination, or Substantial Contraction
- Distributions
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- Disqualified persons, Line 25c. Compensation and Other Distributions to Disqualified Persons
- Dividends, Line 5. Dividends and Interest from Securities, Lines 94 through 96. Dues, Assessments, Interest, and Dividends
- Documents, changes in organizing, Line 77. Changes In Organizing or Governing Documents, Line 34—Changes in Organizing or Governing Documents
- Donations, Donated Services And Facilities, Line 82. Donated Services Or Facilities, 2. Donations of services.
- Donor advised funds, Disqualified Person, Line 1a. Contributions to Donor Advised Funds
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- Disqualified person, Donor advised funds.
- Exception, Exception.
- Excess benefit transaction, Donor advised funds.
- Excess business holdings, Donor advised funds.
- Grants, Line 22a. Grants Paid From Donor Advised Funds
- Sponsoring organization, Exception.
- Dues, Line 3. Membership Dues and Assessments, Exception 1. Section 6033(e)(3) exception for organizations whose dues are nondeductible. (Check Yes for line 85a.), Line 85a. Section 6033(e)(3) Exception For Nondeductible Dues, Line 85c. Dues, Assessments, And Similar Amounts Received, Line 85e. Dues Declared Nondeductible In Notices To Members, Lines 94 through 96. Dues, Assessments, Interest, and Dividends, 9. Contributions in the form of membership dues., Line 3—Membership Dues and Assessments
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- Membership, 9. Contributions in the form of membership dues., Line 3—Membership Dues and Assessments, 3. Membership dues paid to another organization.
- Notices, Dues notices.
E
- Electronic filing, Electronic Filing
- Employee benefit plans (section 501(c)(9), (17), or (18)), Employee Benefit Plans (Section 501(c)(9), (17), or (18))
- Employee benefits, Line 28. Employee Benefits Not Included on Lines 25-27
- Employees, key, Part IV—List of Officers, Directors, Trustees, and Key Employees
- Employer identification number (EIN)
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- Disregarded entities, Item D. Employer Identification Number
- Section 501(c)(9) organizations, Item D. Employer Identification Number, Item D—Employer Identification Number
- Equipment, Line 57. Land, Buildings, and Equipment
- Erroneous backup withholding, Q. Erroneous Backup Withholding
- Excess benefit transaction, P. Intermediate Sanction Regulations—Excess Benefit Transactions, Supporting organizations., Revocation of Exemption and Section 4958, Line 89b. Section 501(c)(3) and 501(c)(4) Organizations: Disclosure of Section 4958 Excess Benefit Transactions and Excise
Taxes
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- Churches, Churches and Section 4958
- Correction, Correcting an Excess Benefit Transaction
- Donor advised funds, Donor advised funds., Exception.
- Excess payment, Excess payment.
- Excise tax, Line 40b—Section 501(c)(3) and 501(c)(4) organizations: Disclosure of section 4958 excess benefit transactions and excise
taxes
- Insufficient payment, Insufficient payment.
- Revenue sharing transactions, Revenue Sharing Transactions
- Revocation of exemption, Revocation of Exemption and Section 4958
- Section 4958, Line 40b—Section 501(c)(3) and 501(c)(4) organizations: Disclosure of section 4958 excess benefit transactions and excise
taxes
- Excess business holdings, Line 89g. Disclosure of Excess Business Holdings
- Excise taxes, Section 4958 Taxes, Line 89a. Section 501(c)(3) Organizations: Disclosure of Excise Taxes Imposed Under Section 4911, 4912, or 4955, Line 89b. Section 501(c)(3) and 501(c)(4) Organizations: Disclosure of Section 4958 Excess Benefit Transactions and Excise
Taxes, Line 89c. Taxes Imposed on Organization Managers or Disqualified Persons, Line 89d. Taxes Reimbursed by The Organization, Line 40a—Section 501(c)(3) organizations: Disclosure of excise taxes imposed under section 4911, 4912, or 4955, Line 40c—Taxes imposed on organization managers or disqualified persons, Line 40d—Taxes reimbursed by the organization
- Exempt function
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- Political organization, U. Political Organizations
- Exempt organizations, types of, C. Exempt Organization Reference Chart
- Exempt purposes
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- Activities, Part VIII—Relationship of Activities to the Accomplishment of Exempt Purposes
- Expenses, Line 6b. Rental Expenses, Line 17. Total Expenses, Part II—Statement of Functional Expenses, Line 39. Travel, Line 40. Conferences, Conventions, and Meetings, Line 41. Interest, Line 42. Depreciation, Depletion, etc., Line 43. Other Expenses, State reporting—miscellaneous expenses., Line 53. Prepaid Expenses And Deferred Charges, Line 60. Accounts Payable and Accrued Expenses, Line 85d. Lobbying and Political Expenditures, Line 85f. Taxable Lobbying And Political Expenditures, Underreporting of lobbying expenses., 3. Direct expenses., 1. Administrative expenses., Line 14—Occupancy, Rent, Utilities, and Maintenance, Line 15—Printing, Publications, Postage, and Shipping, Line 16—Other Expenses, In-house expenditures include:
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- Allocating indirect, Allocating Indirect Expenses
- Equipment rental and maintenance, Line 37. Equipment Rental and Maintenance
- Fundraising, Lines 13 through 15—Program Services, Management and General, and Fundraising Expenses, Column (D)— Fundraising
- Management and general, Lines 13 through 15—Program Services, Management and General, and Fundraising Expenses, Column (C)— Management and General
- Occupancy, Line 36. Occupancy
- Political, Line 81. Expenditures For Political Purposes, Line 37—Expenditures for Political Purposes
- Postage, Line 35. Postage and Shipping
- Printing, Line 38. Printing and Publications
- Program service, Lines 13 through 15—Program Services, Management and General, and Fundraising Expenses, Column (B)—Program Services
- Shipping, Line 35. Postage and Shipping
- Supplies, Line 33. Supplies
- Telephone, Line 34. Telephone
- Extension of time to file, I. Extension of Time To File
F
- Fair market value, Excess Benefit Transaction
- Federated fundraising agencies, Federated fundraising agencies.
- Fees, Line 13—Professional Fees and Other Payments to Independent Contractors
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- Accounting, Line 31. Accounting Fees
- Copies, Fees for copies.
- Fundraising, Line 30. Professional Fundraising Fees
- Government agencies, Line 93(g). Fees and Contracts From Government Agencies
- Legal, Line 32. Legal Fees
- Figuring gross receipts, Figuring Gross Receipts, Item L. Figuring Gross Receipts
- Filing tests, Filing Tests
- Final return, J. Amended Return / Final Return, Line 79. Liquidation, Dissolution, Termination, or Substantial Contraction, Final return and amended return., Line 36—Liquidation, Dissolution, Termination, or Substantial Contraction
- Fixed payment, Is there an exception for initial contracts?
- Foreign accounts, Line 91b. Foreign Accounts
- Foreign organizations, S. Organizations in Foreign Countries and U.S. Possessions
- Form 1041, Form 1041.
- Form 1098, Form 1098 series.
- Form 1099 series, Form 1099 series.
- Form 1120-POL, Form 1120-POL.
- Form 990 header
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- Amended returns, Final return and Amended return.
- Application pending, Application pending.
- Final return, Final return and Amended return.
- Name and address, Item C. Name and Address
- Form 990-T, Form 990-T.
- Form LM-2 and LM-3, Labor Organization Annual Report, Labor Organizations (section 501(c)(5))
- Former officers, directors, trustees, and key employees, list of, Part V-B. Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
- Forms and publications, D. Forms and Publications
- Functional expenses, Part II—Statement of Functional Expenses
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- Allocating indirect, Allocating Indirect Expenses
- Fundraising, Column (D)— Fundraising
- Management and general, Column (C)— Management and General
- Program service, Column (B)—Program Services
- Fund balances, Line 20. Other Changes in Net Assets or Fund Balances, Line 73. Total Net Assets or Fund Balances, Line 19—Net Assets or Fund Balances at Beginning of Year, Line 20—Other Changes in Net Assets or Fund Balances, Line 27—Net Assets or Fund Balances
- Fundraising, Column (D)— Fundraising
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- Expenses, Lines 13 through 15—Program Services, Management and General, and Fundraising Expenses
- Fees, Line 30. Professional Fundraising Fees
- Records for tax deductible contributions, Keeping Fundraising Records for Tax-Deductible Contributions
- Funds, current, Line 70. Capital Stock, Trust Principal, or Current Funds
G
- Gaming, Lines 9a through 9c. Special Events and Activities, Lines 6a through 6c—Special Events and Activities
- GEN (Group exemption number), Item I. Group Exemption Number, Item F—Group Exemption Number
- Gifts, Line 1. In General Contributions, Gifts, Grants, and Similar Amounts Received, Contributions, gifts, grants, and similar amounts received., Line 1. Contributions, Gifts, Grants, and Similar Amounts Received A. What is included on line 1
- Government
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- Contracts, Line 93(g). Fees and Contracts From Government Agencies
- Contributions, Line 1d. Government Contributions (Grants), 8. Contributions or grants from governmental units.
- Fees, Line 93(g). Fees and Contracts From Government Agencies
- Grants, Government contributions (grants)., Line 1d. Government Contributions (Grants), 8. Contributions or grants from governmental units.
- Grants, Line 1. In General Contributions, Gifts, Grants, and Similar Amounts Received, Contributions, gifts, grants, and similar amounts received., Line 22b. Other Grants and Allocations, Line 1. Contributions, Gifts, Grants, and Similar Amounts Received A. What is included on line 1, 8. Contributions or grants from governmental units., 1. Grants that are payments for services are not contributions., Line 10—Grants and Similar Amounts Paid
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- Allocations, and, Line 22. Grants and Allocations
- Contributions, 4. Grants equivalent to contributions.
- Donor advised funds, Line 22a. Grants Paid From Donor Advised Funds
- Equivalent to contributions, Grants That Are Equivalent to Contributions, 4. Grants equivalent to contributions.
- Government contributions, Government contributions (grants)., Line 1d. Government Contributions (Grants)
- Payable, Line 61. Grants Payable
- Receivable, Line 49. Grants Receivable
- Gross receipts, Gross receipts., Gross receipts test., Item K—Gross Receipts of $25,000 or Less, Item L—Figuring Gross Receipts, Line 39—Section 501(c)(7) Organizations
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- $25,000 or less, Item K. Gross Receipts of $25,000 or Less
- Acting as agent, Gross receipts when acting as an agent.
- Figuring, Item L. Figuring Gross Receipts
- Gross receipts test, How to Determine If an Organization's Gross Receipts are Normally $25,000 (or $5,000) or Less
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- $25,000, $25,000 Gross Receipts Test
- $5,000, $5,000 Gross Receipts Test
- Gross rents, Line 6a. Gross Rents
- Group exemption number, Item I. Group Exemption Number, Item F—Group Exemption Number
- Group return, R. Group Return, Item H. Group Return, etc.
I
- Income
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- Investment, Line 4—Investment Income A. What is included on line 4
- Unrelated business, Line 78. Unrelated Business Income, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
- Income-Producing Activities
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- Analysis, Part VII—Analysis of Income-Producing Activities
- Indirect public support, Line 1c. Indirect Public Support
- Information Regarding Taxable Subsidiaries and Disregarded Entities, Part IX—Information Regarding Taxable Subsidiaries and Disregarded Entities
- Information Regarding Transfers Associated With Personal Benefit Contracts, Part X—Information Regarding Transfers Associated With Personal Benefit Contracts
- Initial contracts, Is there an exception for initial contracts?
- Initial return, Address change, name change, and initial return., Address change, name change, and initial return.
- Interest, Line 4. Interest on Savings and Temporary Cash Investments, Line 5. Dividends and Interest from Securities, Line 41. Interest, Lines 94 through 96. Dues, Assessments, Interest, and Dividends
- Intermediate Sanction Regulations, P. Intermediate Sanction Regulations—Excess Benefit Transactions, Revocation of Exemption and Section 4958
- Inventory, Lines 7a through 7c—Gross Sales of Inventory
- Investment, Line 4. Interest on Savings and Temporary Cash Investments, Line 7. Other Investment Income, Line 54a. Investments—Publicly-Traded Securities, Line 55. Investments—Land, Buildings, and Equipment, Line 56. Investments—Other, Line 22—Cash, Savings, and Investments
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- Dividend, Line 4—Investment Income A. What is included on line 4
- Interest, Line 4—Investment Income A. What is included on line 4
- Program related, Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
- Rents, Line 4—Investment Income A. What is included on line 4
- Savings and temporary cash, Line 46. Savings And Temporary Cash Investments
L
- Labor organizations (section 501(c)(5)), F. Other Forms as Partial Substitutes for Form 990 or Form 990-EZ
- Land, buildings and equipment, Line 55. Investments—Land, Buildings, and Equipment, Line 57. Land, Buildings, and Equipment, Line 23—Land and Buildings
- Land, buildings, and equipment, Line 71. Paid-In or Capital Surplus, or Land, Bldg., and Equipment Fund
- Legal fees, Line 32. Legal Fees, Line 13—Professional Fees and Other Payments to Independent Contractors
- Liquidation, Line 79. Liquidation, Dissolution, Termination, or Substantial Contraction, Line 36—Liquidation, Dissolution, Termination, or Substantial Contraction
- List of Officers, Directors, Trustees, and Key Employees, Part V-A — Current Officers, Directors, Trustees, and Key Employees, Part IV—List of Officers, Directors, Trustees, and Key Employees
- List of states, Line 90a. List of States
- Listed transaction, Prohibited tax shelter transaction.
- Loans
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- Officers, directors, et al, Line 63. Loans From Officers, Directors, Trustees, and Key Employees, Line 38—Loans To or From Officers, Directors, Trustees, and Key Employees
- Receivable, Line 51. Other Notes and Loans Receivable
- Lobbying
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- Cost allocation, Allocation of costs to lobbying activities and influencing legislation.
- Direct, Grassroots lobbying
- Expenses, Line 85b. In-House Lobbying Expenditures, Line 85d. Lobbying and Political Expenditures, Line 85f. Taxable Lobbying And Political Expenditures
- Grassroots, Grassroots lobbying
- In-house expenditures, Grassroots lobbying
- Lobbying expenses, Underreporting of lobbying expenses., Section 6033(e) tax for lobbying expenditures, In-house expenditures include:
- Lotteries, 2. Raffles or lotteries.
M
- Maintenance expense, Line 14—Occupancy, Rent, Utilities, and Maintenance
- Management and general expenses, Lines 13 through 15—Program Services, Management and General, and Fundraising Expenses, Column (C)— Management and General
- Medicare and Medicaid payments, Line 93(f). Medicare and Medicaid Payments
- Meetings, expense of, Line 40. Conferences, Conventions, and Meetings
- Membership, Membership dues paid to other organizations., 3. Membership dues paid to another organization.
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- Assessments, Line 3. Membership Dues and Assessments, Line 3—Membership Dues and Assessments
- Benefits, Line 24. Benefits Paid to or for Members, Line 11—Benefits Paid To or For Members
- Dues, Membership dues., Line 3. Membership Dues and Assessments, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 3—Membership Dues and Assessments
- Miscellaneous expenses, reporting for state, State reporting—miscellaneous expenses.
- Mortgages payable, Line 64b. Mortgages and Other Notes Payable
N
- Name and address, Item C—Name and Address
- Name change, Address change, name change, and initial return., Address change, name change, and initial return.
- Net assets, Line 20. Other Changes in Net Assets or Fund Balances, Lines 67 through 69. Net Assets, Line 73. Total Net Assets or Fund Balances, Line 27—Net Assets or Fund Balances
- Nondeductible dues, Exception 1. Section 6033(e)(3) exception for organizations whose dues are nondeductible. (Check Yes for line 85a.), Line 85a. Section 6033(e)(3) Exception For Nondeductible Dues, Line 85e. Dues Declared Nondeductible In Notices To Members
- Nondiscrimination policy, Nondiscrimination policy., Line 39—Section 501(c)(7) Organizations
- Nonexempt charitable trusts, Line 92. Section 4947(a)(1) Nonexempt Charitable Trusts
- Notes payable, Line 64b. Mortgages and Other Notes Payable
- Notes receivable, Line 51. Other Notes and Loans Receivable
- Number of employees, Line 90b. Number of Employees
O
- Occupancy expense, Line 14—Occupancy, Rent, Utilities, and Maintenance
- Officers, directors, trustees, and key employees, list of, Part V-A — Current Officers, Directors, Trustees, and Key Employees, Part IV—List of Officers, Directors, Trustees, and Key Employees
- Organization(s)
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- Affiliated, What about persons who staff affiliated organizations?
- Foreign countries, in, S. Organizations in Foreign Countries and U.S. Possessions
- Managers, Line 89c. Taxes Imposed on Organization Managers or Disqualified Persons, Line 40c—Taxes imposed on organization managers or disqualified persons
- Not required to file, B. Organizations Not Required To File Form 990 or 990-EZ
- Relation to other, Line 80. Relation To Other Organizations
- Type, Item J. Organization Type, Item J— Organization Type
- U.S. possessions, in, S. Organizations in Foreign Countries and U.S. Possessions
P
- Paid preparer, Signature.
- Paid-in capital, Line 71. Paid-In or Capital Surplus, or Land, Bldg., and Equipment Fund
- Paperwork reduction act notice, Privacy Act and Paperwork Reduction Act Notice.
- Payables, Line 64b. Mortgages and Other Notes Payable, Line 38—Loans To or From Officers, Directors, Trustees, and Key Employees
- Payments to affiliates, Payments to affiliated state or national organizations.
- Payroll taxes, Line 29. Payroll Taxes
- Penalties, Trust Fund Recovery Penalty., K. Failure to File Penalties, Penalties.
- Pension plan contributions, Line 27. Pension Plan Contributions Not Included on Lines 25a, b, and c
- Personal benefit contracts, V. Information Regarding Transfers Associated With Personal Benefit Contracts, Part X—Information Regarding Transfers Associated With Personal Benefit Contracts, Part V—Other Information
- Phone help, Phone Help
- Pledges receivable, Line 48a. Pledges Receivable
- Political
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- Expenses, Line 81. Expenditures For Political Purposes, Line 85d. Lobbying and Political Expenditures, Line 85f. Taxable Lobbying And Political Expenditures
- Political organization, Political Organizations, U. Political Organizations
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- Penalties, Public inspection and distribution of returns and reports for a political organization.
- Public inspection, Public inspection and distribution of returns and reports for a political organization.
- Postage expense, Line 15—Printing, Publications, Postage, and Shipping
- Premiums, Gross receipts.
- Prepaid expenses, Line 53. Prepaid Expenses And Deferred Charges
- Printing expense, Line 15—Printing, Publications, Postage, and Shipping
- Private delivery services, Private delivery services.
- Program service accomplishments, statement of, Part III—Statement of Program Service Accomplishments
- Program service expenses, Lines 13 through 15—Program Services, Management and General, and Fundraising Expenses, Column (B)—Program Services
- Program service revenue, Program service revenue., Lines 93(a) through (g). Program Service Revenue, 3. Section 501(c)(9), (17), and (18) organizations., Line 4—Investment Income A. What is included on line 4
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- Government fees and contracts, Line 2. Program Service Revenue Including Medicare, Medicaid Payments and Government Fees and Contracts, Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
- Insurance premiums, Insurance premiums.
- Investment, Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
- Investments, Program-related investments.
- Medicaid, Line 2. Program Service Revenue Including Medicare, Medicaid Payments and Government Fees and Contracts, Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
- Medicare, Line 2. Program Service Revenue Including Medicare, Medicaid Payments and Government Fees and Contracts, Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
- Section 501(c)(15) organization, Insurance premiums.
- Unrelated trade or business activities, Unrelated trade or business activities.
- Prohibited tax shelter transactions, W. Prohibited Tax Shelter Transactions and Related Disclosure Requirements
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- Entity managers, Entity manager.
- Entity managers excise tax, Excise Tax on Entity Managers
- Entity-level excise tax, Entity-Level Excise Tax
- Listed transaction, Prohibited tax shelter transaction.
- Prohibited reportable transactions, Prohibited tax shelter transaction.
- Required disclosure, Required Disclosure
- Subsequently listed transaction, Subsequently listed transaction.
- Tax-exempt entities, Tax-exempt entities.
- Proxy tax, Section 6033(e) notice and reporting requirements and proxy tax., Proxy tax., Lines 85g and 85h. Proxy Tax And Waivers
- Public inspection, M. Public Inspection of Returns, etc., Tax-exempt organization subject to harassment campaign.
- Public interest law firms, T. Public Interest Law Firms
- Publication 78, Cumulative list of section 170(c) organizations, Failure To File and Its Effect on Contributions
- Publications and forms, D. Forms and Publications
- Publicly-traded securities, Line 54a. Investments—Publicly-Traded Securities
- Purchases from affiliates, Purchases from affiliates.
- Purpose of form, Purpose of Form
R
- Raffles, 2. Raffles or lotteries.
- Reasonableness, presumption of, Rebuttable Presumption of Reasonableness
- Rebuttable presumption, Rebuttable Presumption of Reasonableness
- Receivable, Line 38—Loans To or From Officers, Directors, Trustees, and Key Employees
-
- Account, Line 47. Accounts Receivable
- Grants, Line 49. Grants Receivable
- Pledges, Line 48a. Pledges Receivable
- Reconciliation statements, Parts IV-A and IV-B—Reconciliation Statements
- Recordkeeping, Recordkeeping.
- Relationship of Activities to the Accomplishment of Exempt Purposes, Part VIII—Relationship of Activities to the Accomplishment of Exempt Purposes
- Rent expense, Line 6b. Rental Expenses, Line 14—Occupancy, Rent, Utilities, and Maintenance
- Rental income (loss), Lines 97 and 98. Rental Income (Loss)
- Requirements for a properly completed Form 990 or Form 990-EZ, X. Requirements for a Properly Completed Form 990 or Form 990-EZ, Attachments.
- Retained earnings, Line 72. Retained Earnings or Accumulated Income, Endowment, or Other Funds
- Revenue, Line 11. Other Revenue, Line 62. Deferred Revenue, Lines 93(a) through (g). Program Service Revenue
-
- Special events, Special events may generate both revenue and contributions.
- Sweepstakes, raffles, and lotteries, An activity may generate only contributions.
- Revenue, Expenses, and Changes in Net Assets or Fund Balances, Part I—Revenue, Expenses, and Changes in Net Assets or Fund Balances
- Revenue, program service, 3. Section 501(c)(9), (17), and (18) organizations., Line 4—Investment Income A. What is included on line 4
- Revenue, special events, Lines 9a through 9c. Special Events and Activities, 1. Contributions can arise from special events when an excess payment is received for items offered., Lines 6a through 6c—Special Events and Activities
- Revocation of exemption, Revocation of Exemption and Section 4958
S
- Salaries of employees, Line 26. Salaries and Wages of Employees Not Included on Lines 25a, b, and c
- Sales of inventory, Sales of inventory items by hospitals, colleges, and universities., Lines 10a through 10c. Gross Profit or (Loss) from Sales of Inventory
- Savings, Line 22—Cash, Savings, and Investments
- Schedule A, Section 501(a), (e), (f), (k), and (n) Organizations, Schedule A (Form 990 or 990-EZ)., Section 501(c)(3) Organizations, 3. Section 501(c)(3) organizations.
- Schedule B, Schedule B (Form 990, 990-EZ, or 990-PF)., Schedule B (Form 990, 990-EZ, or 990-PF), Item M. Schedule B (Form 990, 990-EZ, or 990-PF) , Schedule of Contributors., Item H—Schedule B (Form 990, 990-EZ, or 990-PF) , D. Schedule of contributors
- Schedule of contributors, Schedule B (Form 990, 990-EZ, or 990-PF), Item M. Schedule B (Form 990, 990-EZ, or 990-PF) , Schedule of Contributors., D. Schedule of contributors
- Section 4911, 4912, or 4955, Line 89a. Section 501(c)(3) Organizations: Disclosure of Excise Taxes Imposed Under Section 4911, 4912, or 4955, Line 40a—Section 501(c)(3) organizations: Disclosure of excise taxes imposed under section 4911, 4912, or 4955
- Section 4947(a)(1) trusts, Section 4947(a)(1) Nonexempt Charitable Trusts, Line 92. Section 4947(a)(1) Nonexempt Charitable Trusts, Line 43—Section 4947(a)(1) Nonexempt Charitable Trusts
- Section 4958, P. Intermediate Sanction Regulations—Excess Benefit Transactions, Revocation of Exemption and Section 4958, Line 89b. Section 501(c)(3) and 501(c)(4) Organizations: Disclosure of Section 4958 Excess Benefit Transactions and Excise
Taxes
- Section 4958, excise taxes
-
- Disqualified persons, Section 4958 Taxes
- Organization managers, Section 4958 Taxes
- Section 501(a), (e), (f), (k), and (n) organizations, Section 501(a), (e), (f), (k), and (n) Organizations
- Section 501(c)(12) organizations, Line 87. Section 501(c)(12) Organizations
- Section 501(c)(15) organizations, Section 501(c)(15) Organizations
- Section 501(c)(3), Section 501(c)(3) Organizations, Section 501(c)(3) organizations., 3. Section 501(c)(3) organizations., Section 501(c)(3) organizations.
-
- Applicable organization, Applicable Tax-Exempt Organization
- Disclosure of transactions and relationships, O. Disclosures Regarding Certain Transactions and Relationships
- Excess benefit transaction, Line 40b—Section 501(c)(3) and 501(c)(4) organizations: Disclosure of section 4958 excess benefit transactions and excise
taxes
- Section 501(c)(4)
-
- Applicable organization, Applicable Tax-Exempt Organization
- Excess benefit transaction, Line 40b—Section 501(c)(3) and 501(c)(4) organizations: Disclosure of section 4958 excess benefit transactions and excise
taxes
- Lobbying expenses, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
- Membership dues, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
- Political expenses, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
- Section 501(c)(5)
-
- Lobbying expenses, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
- Membership dues, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
- Political expenses, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
- Section 501(c)(6)
-
- Lobbying expenses, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
- Membership dues, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
- Political expenses, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
- Section 501(c)(7) organizations, Line 86. Section 501(c)(7) Organizations, Line 39—Section 501(c)(7) Organizations
- Section 501(c)(9) organizations, Item D. Employer Identification Number, Item D—Employer Identification Number
- Section 501(c)(9), (17), (18) organizations, Section 501(c)(9), (17), and (18) Organizations, 3. Section 501(c)(9), (17), and (18) organizations.
- Section 6033(e)
-
- Exceptions, in-house lobbying, Exception 2. Section 6033(e)(1) $2,000 in-house lobbying exception.
- Exceptions, nondeductible dues, Exception 1. Section 6033(e)(3) exception for nondeductible dues.
- Reporting requirements and proxy tax, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
- Securities, Nonpublicly traded securities and noninventory items., Lines 5a through 5c—Gains (or Losses) From Sale of Assets Other Than Inventory A. What is included on line 5
- SFAS 116, Line 20. Other Changes in Net Assets or Fund Balances, Line 22. Grants and Allocations, Line 22b. Other Grants and Allocations, Line 1. Contributions, Gifts, Grants, and Similar Amounts Received A. What is included on line 1
- SFAS 117, Lines 67 through 69. Net Assets, Organizations that do not follow SFAS 117.
- Shipping expense, Line 15—Printing, Publications, Postage, and Shipping
- Signature, Signature.
- Solicitations of contributions, Line 84a. Solicitations of Contributions
- Solicitations of nondeductible contributions, Solicitations of Nondeductible Contributions
- Special events, 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, Contributions received through special events., Lines 9a through 9c. Special Events and Activities, Special events may generate both revenue and contributions., 1. Contributions can arise from special events when an excess payment is received for items offered., Lines 6a through 6c—Special Events and Activities, 3. Direct expenses., 1. Sales or gifts of goods or services of only nominal value.
-
- Sales, Sales or gifts of goods or services of only nominal value.
- Specific instructions for Form 990, Specific Instructions for Form 990
-
- (see also Table of Contents for these specific instructions.)
- Specific Instructions for Form 990-EZ, Specific Instructions for Form 990-EZ
-
- (see also Table of Contents for these specific instructions.)
- Sponsoring organization, Line 1a. Contributions to Donor Advised Funds
- State filing requirement, Determine State Filing Requirements
- State, reporting to, E. Use of Form 990, or Form 990-EZ, To Satisfy State Reporting Requirements, State reporting., State reporting—miscellaneous expenses.
- Statement of Functional Expenses, Part II—Statement of Functional Expenses
- Statement of Position 98-2, Reporting of Joint Costs
- Statement of program service accomplishments, Part III—Statement of Program Service Accomplishments, Part III—Statement of Program Service Accomplishments
- Statement of Program Service Accomplishments, Part III—Statement of Program Service Accomplishments
- Substantial contributor, Disqualified Person
- Substantial influence, Facts and circumstances tending to show substantial influence:
- Substantiation, Substantiation.
- Substitute forms for Form 990 or Form 990-EZ, F. Other Forms as Partial Substitutes for Form 990 or Form 990-EZ
- Supporting organization, Disqualified Person, Supporting organizations.
-
- Excess business holdings, Supporting organizations.
- Sweepstakes, raffles, and lotteries, An activity may generate only contributions., 2. Sweepstakes, raffles, and lotteries.
T
- Tax Forms Committee, Privacy Act and Paperwork Reduction Act Notice.
- Tax-exempt bond liabilities, Line 64a. Tax-Exempt Bond Liabilities
- Tax-exempt organization, public inspection rules, Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations.
- Taxable subsidiaries, Part IX—Information Regarding Taxable Subsidiaries and Disregarded Entities
- Taxes, reimbursement of, Line 40d—Taxes reimbursed by the organization
- TE/GE EO Determinations, Filing Tests
- Telephone number, Item E. Telephone Number, Item E—Telephone Number
- Termination, Line 79. Liquidation, Dissolution, Termination, or Substantial Contraction, Line 36—Liquidation, Dissolution, Termination, or Substantial Contraction
- Test, facts and circumstances, Who else may be considered a disqualified person?
- Transfers
-
- Controlled entities, Part XI — Information Regarding Transfers to and From Controlled Entities
- Personal benefit contracts, V. Information Regarding Transfers Associated With Personal Benefit Contracts
- Travel expense, Line 39. Travel
- Trust fund recovery penalty, Trust Fund Recovery Penalty.
- Trust principal account, Line 70. Capital Stock, Trust Principal, or Current Funds
- Trusts, section 4947(a)(1), Section 4947(a)(1) Nonexempt Charitable Trusts, Line 43—Section 4947(a)(1) Nonexempt Charitable Trusts
U
- Unrelated business income, Line 78. Unrelated Business Income, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
- Unrelated trade or business activities, Unrelated trade or business activities., Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
- Utilities expense, Line 14—Occupancy, Rent, Utilities, and Maintenance
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