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2008 Instructions for Form 990 (Core Form) GLOSSARY NOTES: 35% controlled entityWords in bold within a definition are defined elsewhere within the Glossary. All section references are to the Internal
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Form 990 is a document that certain tax-exempt organizations file with the IRS to provide information on their finances, activities, and governance.
Most tax-exempt organizations with gross receipts above a certain threshold are required to file Form 990.
Instructions for Form 990 can be filled out by following the guidelines provided by the IRS in the form instructions which explain how to report various aspects of an organization's finances and activities.
The purpose of Form 990 instructions is to provide transparency about tax-exempt organizations' finances, activities, and governance to the public and the IRS.
Form 990 instructions require organizations to report details on their finances, activities, governance structure, compensation of key employees, and more.
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