The New Form 990: Law, Policy, and Preparation

Front Cover
The New Form 990 covers the law, policy, and preparation of the new IRS Form 990. It includes summaries of the law underlying each of the parts and questions in the return, so that the preparer can understand the background law in formulating answers on the return. The subject matter is particularly timely and relevant given the release of the draft Form 990 last summer, the expected release of the final Form 990 in early 2008, and the commencement of the first tax year to which the form applies on January 1, 2008.
 

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Contents

Part IOverview of New Form 990 1
1
Part IIIProgram Service Accomplishments 21
21
Part IVChecklist of Schedules
29
Part VOther IRS Filings and Tax Compliance
45
Part VICorporate Governance
61
Part VII and Schedule JCompensation
89
Part VIII to IXRevenue Expenses and Balance Sheet
135
e Service Provider Publicly Supported Organizations
210
Schedule GFundraising and Gaming Activities
343
Schedule HHospitals
375
Schedule IDomestic Grantmaking
421
Schedule KTaxExempt Bonds
433
Schedule LTransactions with Interested Persons
449
Schedule MNoncash Contributions
467
n viii
501
Schedule RRelated Organizations
515

Schedule CLegislative Activities
235
Schedule CPolitical Activities
255
Schedule DSupplemental Financial Statements
269
Schedule ETaxExempt Schools
315
Schedule FForeign Activities
325
Form 990 2008
537
Supplemental Instructions Information
601
Index
609
Copyright

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About the author (2008)

Bruce R. Hopkins is a senior partner with the firm Polsinelli Shughart and the author of more than twenty-five books, including The Law of Tax-Exempt Organizations, Ninth Edition, Planning Guide for the Law of Tax-Exempt Organizations, and Nonprofit Law Made Easy (all published by Wiley).

Douglas K. Anning is a shareholder with Polsinelli Shughart, concentrating on tax-exempt and healthcare law.

Virginia C. Gross is a shareholder with Polsinelli Shughart and concentrates her practice on tax matters and nonprofit organization law.

Thomas J. Schenkelberg is chair of Polsinelli Shughart's Nonprofit Organizations Practice Group and also focuses his practice on tax-exempt organization law matters.

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