Federal housing law
2025 Inst 990-T (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 47 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 990-T
Overview- Future Developments
- What’s New
- Reminders
- Photographs of Missing Children
- Phone Help
- How To Get Forms and Publications
▸General Instructions
Overview- Purpose of Form
- Who Must File
- Which Parts To Complete
- When, Where, and How to File
- Estimated Tax Payments
- Depository Method of Tax Payment
- Interest and Penalties
- Other Forms That May Be Required
- Accounting Methods
- Accounting Period
- Reporting 990-T Information on Other Returns
- Rounding Off to Whole Dollars
- Public Inspection Requirements of Section 501(c)(3) Organizations
▸Specific Instructions
Overview- Period Covered
- Name and Address
- Items A through L
- Part I. Total Unrelated Business Taxable Income
- Part II. Tax Computation
- Part III. Tax and Payments
- Part IV. Statements Regarding Certain Activities and Other Information
- Part V. Supplemental Information
- General Instructions—Schedule A (Form 990-T)
- Specific Instructions—Schedule A (Form 990-T)
- Part I. Unrelated Trade or Business Income
- Part II. Deductions Not Taken Elsewhere
- Part III. Cost of Goods Sold
- Part IV. Rent Income
- Part V. Unrelated Debt-Financed Income
- Part VI. Interest, Annuities, Royalties, and Rents From Controlled Organizations
- Part VII. Investment Income of a Section 501(c)(7), (9), or (17) Organization
- Part VIII. Exploited Exempt Activity Income, Other Than Advertising Income
- Part IX. Advertising Income
- Part X. Compensation of Officers, Directors, and Trustees
- Part XI. Supplemental Information
- Business Activity Codes
- Additional Codes
- Non-NAICS Business Activity Codes
- Appendix Appendix A. Definitions
- Appendix B. Charitable Contribution Deduction
- Appendix C. Public Inspection of Form 990-T Returns Filed by Section 501(c)(3) Organizations