Instructions for Form 990-EZ

Short Form 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 General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 1 A. Who Must File . . . . . . . . . . . . . . . . . . . . . . . . 2 B. Organizations Not Required To File Form

990 or 990-EZ . . . . . . . . . . . . . . . . . . . . . . . . 3 C. Accounting Periods and Methods . . . . . . . . . . . 4 D. When, Where, and How To File . . . . . . . . . . . . 5 E. Extension of Time To File . . . . . . . . . . . . . . . . . 6 F. Amended Return/Final Return . . . . . . . . . . . . . 6 G. Failure-To-File Penalties . . . . . . . . . . . . . . . . . 6 H. Requirements for a Properly Completed

Form 990-EZ . . . . . . . . . . . . . . . . . . . . . . . . . 6 Specific Instructions for Form 990-EZ . . . . . . . . . . . . 8 Completing the Heading of Form 990-EZ . . . . . . . 8 Part I. Revenue, Expenses, and Changes in

Net Assets or Fund Balances . . . . . . . . . . . . . 10 Part II. Balance Sheets . . . . . . . . . . . . . . . . . . . 17 Part III. Statement of Program Service

Accomplishments . . . . . . . . . . . . . . . . . . . . . 17 Part IV. List of Officers, Directors, Trustees,

An organization's completed Form 990 or 990-EZ, and a section 501(c)(3) organization's Form 990-T, Exempt Organization Business Income Tax Return, are generally available for public inspection as required by section 6104. Schedule B (Form 990), Schedule of Contributors, is open for public inspection for section 527 organizations filing Form 990 or 990-EZ. Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, is also open for public inspection for organizations filing Form 990-PF. For other organizations that file Form 990 or 990-EZ, parts of Schedule B (Form 990) can be open to public inspection. For more details, see Appendix D: Public Inspection of Returns, later, and the Instructions for Schedule B (Form 990).

Some members of the public rely on Form 990 or 990-EZ as the primary or sole source of information about a particular organization. How the public perceives an organization in such cases may be determined by the information presented on its return.

Other purposes of Form 990 and 990-EZ include the follow- ing.

1. Form 990-EZ can be filed by organizations with gross receipts of less than $200,000 and total assets of less than $500,000 at the end of their tax year.

2. Sponsoring organizations of donor advised funds (as defined in section 4966(d)(1)), organizations that operate a hospital facility, organizations recognized by the IRS as section 501(c)(29) nonprofit health insurance issuers, and certain controlling organizations defined in section 512(b) (13) must file Form 990 rather than Form 990-EZ regardless of the amount of their gross receipts and total assets. See General Instructions A. Who Must File , and the instructions

for lines 44 and 45, later, before completing this form.

3. Form 990-EZ can’t be used by a private foundation required to file Form 990-PF. A section 501(c)(3) or section 4947(a) (1) organization should refer to the Instructions for Schedule A (Form 990), Public Charity Status and Public Support, to determine whether it is a private foundation.

4. Form 990 must be used to file a group return, not Form 990-EZ. See General Instructions A. Who Must File , later.