Phone no. Cat. No. 11282Y Form 990 2024 Page 2 Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III prior Form 990 or 990-EZ. B If Yes has it filed a Form 990-T for this year If No to line 3b provide an explanation on Schedule O. X line Financial Statements and Reporting Accounting method used to prepare the Form 990 Cash Accrual Schedule O. Net unrelated business taxable income from Form 990-T Part I line 11. 7b 16a...Contributions and grants Part VIII line 1h. Disclosure List the states with which a copy of this Form 990 is required to be filed Section 6104 requires an organization to make its Forms 1023 1024 or 1024-A if applicable 990 and 990-T section 501 c 3 s only available for public inspection. Indicate how you made these available. And that is treated as a partnership for federal income tax purposes If Yes complete Schedule R Part VI 19 Note All Form 990 filers are required to complete Schedule O....Affiliates and branches to ensure their operations are consistent with the organization s exempt purposes Describe on Schedule O the process if any used by the organization to review this Form 990. Against amounts due or received from them.. Section 4947 a 1 non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041 Section 501 c 29 qualified nonprofit health insurance issuers. Form Return of Organization Exempt From Income Tax OMB No* 1545-0047 Under section 501 c...527 or 4947 a 1 of the Internal Revenue Code except private foundations Do not enter social security numbers on this form as it may be made public* Department of the Treasury Internal Revenue Service Open to Public Inspection Go to www*irs*gov/Form990 for instructions and the latest information* A For the 2024 calendar year or tax year beginning B Check if applicable 2024 and ending C Name of organization D Employer identification number Address change Doing business as Name change Number and...street or P. O. box if mail is not delivered to street address E Telephone number Room/suite Initial return City or town state or province country and ZIP or foreign postal code Final return/terminated G Gross receipts Amended return Application pending I Tax-exempt status J Website K Form of organization Net Assets or Fund Balances Expenses Revenue Activities Governance Part I F Name and address of principal officer 501 c 3 insert no. 4947 a 1 or H a Is this a group return for subordinates Yes...No H b Are all subordinates included If No attach a list. See instructions. H c Group exemption number Corporation Trust Association L Year of formation Other M State of legal domicile Summary Briefly describe the organization s mission or most significant activities 7a b Check this box if the organization discontinued its operations or disposed of more than 25 of its net assets. Number of voting members of the governing body Part VI line 1a. Number of independent voting members of the...governing body Part VI line 1b.
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Instructions and Help about form 990
How to edit form 990
How to fill out form 990
Instructions and Help about form 990
How to edit form 990
To edit Form 990, first download the form from the IRS website or access it through a digital form provider like pdfFiller. Open the form in an editing tool, where you can input your organization's information, financial data, and other required details. Make sure to save your changes regularly to avoid losing any data. After editing, review the form thoroughly for accuracy before finalizing it for submission.
How to fill out form 990
Filling out Form 990 involves several steps. Start by gathering necessary documents such as financial statements and the organization’s bylaws. Next, navigate to each section of the form, ensuring to accurately represent your organization's income, expenses, and mission activities. Use the instructions provided by the IRS as a guide for specific details required in each section. Lastly, double-check your entries to minimize errors.
Latest updates to form 990
Latest updates to form 990
The IRS frequently updates Form 990 to reflect changes in tax laws and reporting requirements. It's important to check the official IRS website for any recent updates before filing. This can include updates on reporting thresholds, new schedules, and additional disclosures that may be required for specific organizations.
All You Need to Know About form 990
What is form 990?
Form 990 is an annual information return that tax-exempt organizations, non-profits, and charitable organizations must file with the IRS. It provides transparency about a nonprofit’s financial activities, governance, and compliance with federal regulations. This form is crucial for maintaining tax-exempt status and for public accountability.
Who needs the form?
Generally, tax-exempt organizations that are classified under Section 501(c) of the Internal Revenue Code are required to file Form 990. This includes charities, public foundations, and private foundations. Organizations with gross receipts under a certain threshold may qualify to file Form 990-EZ or Form 990-N (e-Postcard) instead.
Components of the form
Form 990 consists of multiple parts, including the core information section, financial statements, governance and management details, and specific schedules that provide additional information. Common components include revenue sources, functional expenses, and an overview of programs and activities. Each part is designed to gather comprehensive data about the organization’s operations.
What are the penalties for not issuing the form?
Failure to file Form 990 on time can result in significant penalties. The IRS imposes fines that can range from $20 per day, up to a maximum of $10,000 for larger organizations. Additionally, consistent failure to file may lead to the loss of tax-exempt status, making it essential for organizations to adhere to their filing obligations.
Is the form accompanied by other forms?
Depending on the complexity of your organization’s activities and finances, Form 990 may be accompanied by various schedules and other forms. Common schedules include Schedule A (Public Charity Status), Schedule B (Contributions), and Schedule D (Supplemental Financial Statements). Review which schedules apply to your organization to provide comprehensive information.
What is the purpose of this form?
The primary purpose of Form 990 is to provide the IRS and the public with information regarding the organization’s mission, programs, and financial conditions. By disclosing detailed financial information, non-profits can demonstrate transparency and accountability, making it easier for potential donors and grantors to assess the organization’s legitimacy.
When am I exempt from filling out this form?
Organizations may be exempt from filing Form 990 if they fall under specific categories, such as churches, certain governmental units, and organizations with gross receipts below the filing threshold (currently $200,000 for most organizations). Additionally, organizations that are classified as private foundations may need to file different forms.
Due date
The due date for filing Form 990 is the 15th day of the 5th month after the end of the organization’s fiscal year. For organizations operating on a calendar year basis, this means the form is typically due on May 15th. It is essential to file on time to avoid penalties and maintain compliance with IRS regulations.
What information do you need when you file the form?
When filing Form 990, gather essential information such as the organization’s tax identification number (TIN), financial statements (including balance sheets and income statements), governance structure details, and program descriptions. If applicable, collect data related to any grants received or contributions made. Proper documentation ensures accuracy and compliance.
Where do I send the form?
Form 990 must be submitted electronically for organizations with gross receipts exceeding $200,000 or total assets over $500,000. These organizations should file through the IRS's e-file system. Smaller organizations eligible to file paper forms can mail the completed Form 990 to the appropriate address as specified in the IRS instructions based on their location.
FAQ about IRS 990
What should I do if I discover an error after submitting Form 990?
If you realize there's a mistake after submitting Form 990, you can submit an amended return to correct the errors. Ensure that your amended Form 990 is clearly marked as such and include a brief explanation of the changes made. It's important to file the amended form as soon as possible to minimize any potential tax implications or penalties.
How can I verify if my Form 990 has been received and processed?
To track your Form 990 submission, you may need to contact the IRS directly or use the online IRS tool if available. Common e-file rejection codes can provide insights on why a submission might have failed. Be sure to keep confirmation emails or receipts as proof of your submission while waiting for processing updates.
What is the recommended period for retaining records related to Form 990?
The recommended record retention period for documents related to Form 990 is generally three to six years from the date of filing. This duration supports compliance with IRS rules and allows for responses to inquiries or potential audits. Always keep your records organized and secure to protect sensitive information.
What should I do if I receive an audit notice after filing Form 990?
If you receive an audit notice concerning your Form 990, promptly review the notice and gather the required documentation to support your filing. Consult with a tax professional to prepare an appropriate response and clarify any discrepancies. Acting quickly and carefully will help ensure a smoother audit process.
Are there specific technical requirements for e-filing Form 990?
Yes, e-filing Form 990 requires compatible software that meets IRS technical standards. You should ensure your browser and device are updated to avoid issues during submission. Check the IRS website for the latest list of approved e-file software and any specific technical requirements necessary for a successful file.
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