Instructions for Form 990 Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Section references are to the Internal Revenue Code unless otherwise noted.

Contents Page Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Phone Help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Email Subscription . . . . . . . . . . . . . . . . . . . . . . . . . . 2 General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 2 A. Who Must File . . . . . . . . . . . . . . . . . . . . . . . . 2 B. Organizations Not Required To File Form

990 or 990-EZ . . . . . . . . . . . . . . . . . . . . . . . . 3 C. Sequencing List To Complete the Form

and Schedules . . . . . . . . . . . . . . . . . . . . . . . . 4 D. Accounting Periods and Methods . . . . . . . . . . . 5 E. When, Where, and How To File . . . . . . . . . . . . 6 F. Extension of Time To File . . . . . . . . . . . . . . . . . 6 G. Amended Return/Final Return . . . . . . . . . . . . . 6 H. Failure-To-File Penalties . . . . . . . . . . . . . . . . . 6 I. Group Return . . . . . . . . . . . . . . . . . . . . . . . . . . 7 J. Requirements for a Properly Completed

Form 990 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 8

Heading. Items A–M . . . . . . . . . . . . . . . . . . . . . . 8 Part I. Summary . . . . . . . . . . . . . . . . . . . . . . . . 10 Part II. Signature Block . . . . . . . . . . . . . . . . . . . 10 Part III. Statement of Program Service

Accomplishments . . . . . . . . . . . . . . . . . . . . . 11 Part IV. Checklist of Required Schedules . . . . . . 11 Part V. Statements Regarding Other IRS

Filings and Tax Compliance . . . . . . . . . . . . . . 15 Part VI. Governance, Management, and

Disclosure . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Part VII. Compensation of Officers, Directors,

Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors . . . . . . . . . . . . . . . . 25 Part VIII. Statement of Revenue . . . . . . . . . . . . . 37 Part IX. Statement of Functional Expenses . . . . . 42 Part X. Balance Sheet . . . . . . . . . . . . . . . . . . . . 47 Part XI. Reconciliation of Net Assets . . . . . . . . . . 50 Part XII. Financial Statements and Reporting . . . 50 Business Activity Codes . . . . . . . . . . . . . . . . . . . . . 52 Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 Appendix of Special Instructions to Form 990

Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75

Contents Page Appendix A. Exempt Organizations Reference

Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 Appendix B. How To Determine Whether an

Organization’s Gross Receipts Are Normally $50,000 (or $5,000) or Less . . . . . . . . . . . . . . . . 77 Appendix C. Special Gross Receipts Tests for

Determining Exempt Status of Section 501(c) (7) and 501(c)(15) Organizations . . . . . . . . . . . . 77 Appendix D. Public Inspection of Returns . . . . . . . . . 78 Appendix E. Group Returns—Reporting

Information on Behalf of the Group . . . . . . . . . . . 81 Appendix F. Disregarded Entities and Joint

Ventures—Inclusion of Activities and Items . . . . . 83 Appendix G. Section 4958 Excess Benefit

Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 Appendix H. Forms and Publications To File or

Use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 Appendix I. Use of Form 990 or 990-EZ To Satisfy

State Reporting Requirements . . . . . . . . . . . . . . 92 Appendix J. Contributions . . . . . . . . . . . . . . . . . . . . 92 Appendix K. Reporting Information for Section

501(c)(21) Black Lung Trusts . . . . . . . . . . . . . . . 95 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97