Instructions For Form 990 And Form 990-Ez - 2004
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
4604
2 0
Department of the Treasury
Internal Revenue Service
Instructions for Form 990
and Form 990-EZ
Return of Organization Exempt From Income Tax and
Short Form Return of Organization Exempt From Income Tax
Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
(except black lung benefit trust or private foundation)
Caution: Form 990-EZ is for use by organizations with gross receipts of less than $100,000 and
total assets of less than $250,000 at the end of the year.
Section references are to the Internal Revenue Code unless otherwise noted.
deductions claimed by donors under the new
Contents
Page
Contents
Page
section 170(m)(1). Likewise, these additional
deductions are not required to be reported on
•
What’s New . . . . . . . . . . . . . . .
1
S
Organizations in Foreign
Schedule B (Form 990-PF) and donees are not
Countries and U.S. Possessions
14
required to comply with the substantiation
•
Purpose of Form . . . . . . . . . . . .
1
requirements of section 170(f)(8) with regard to
T
Public Interest Law Firms . . . . . . 14
•
any donor’s additional deductions.
Phone Help . . . . . . . . . . . . . . . .
2
•
Special rules apply to charitable
U
Political Organizations . . . . . . . . 14
•
Photographs of Missing Children
2
contributions after 2004 of used motor
V
Information Regarding Transfers
vehicles, boats, or airplanes with a claimed
•
General Instructions . . . . . . . . . .
2
value of more than $500. See section
Associated With Personal Benefit
170(f)(12).
A
Who Must File . . . . . . . . . . . . . .
2
Contracts . . . . . . . . . . . . . . . . . 14
•
Generally, for tax years beginning after
December 31, 2003, Section 206 of the
B
Organizations Not Required To
W
Requirements for a Properly
Pension Funding Equity Act of 2004 (Public
File . . . . . . . . . . . . . . . . . . . . . .
3
Completed Form 990 or Form
Law 108-218) changed the statutory income
990-EZ . . . . . . . . . . . . . . . . . . . 14
basis for exemption pertaining to small
C
Exempt Organization Reference
insurance companies exempt under section
•
Chart . . . . . . . . . . . . . . . . . . . .
3
Specific Instructions for Form 990
501(c)(15). A stock organization must now
and Table of Contents for these
meet the following test to qualify for exemption:
D
Forms and Publications To File or
Specific Instructions . . . . . . . . . . 17
Use . . . . . . . . . . . . . . . . . . . . .
4
1. Gross receipts for the year may not
•
exceed $600,000, and
Specific Instructions for Form
E
Use of Form 990, or Form
990-EZ and Table of Contents for
2. Premiums must total more than 50% of
990-EZ, To Satisfy State
the organization’s total gross receipts.
these Specific Instructions . . . . . 36
Reporting Requirements . . . . . .
5
Mutual companies must either meet the
•
Index . . . . . . . . . . . . . . . . . . . . 45
above test, or an alternative test as stated
F
Other Forms as Partial Substitutes
below:
for Form 990 or Form 990-EZ . . .
5
1. Gross receipts may not exceed
G
Accounting Periods and Methods
5
$150,000, and
What’s New
•
2. Premiums must equal more than 35% of
H
When and Where To File . . . . . .
6
The IRS has established a new,
the organization’s total gross receipts.
subscription-based email service for tax
I
Extension of Time To File . . . . . .
6
See pages 2 and 19.
professionals and representatives of
tax-exempt organizations. Subscribers will
J
Amended Return/Final Return . .
6
receive periodic updates from the IRS
Purpose of Form
regarding exempt organization tax law and
K
Penalties . . . . . . . . . . . . . . . . .
6
regulations, available services, and other
Form 990 and Form 990-EZ are used by
information. To subscribe, visit
L
Contributions . . . . . . . . . . . . . . .
7
•
tax-exempt organizations, nonexempt
Form 990 and Form 990-EZ can be
charitable trusts, and section 527 political
M
Public Inspection of Returns, etc.
8
electronically filed. Visit or call
organizations to provide the IRS with the
1-800-555-4477 for more information. Also see
information required by section 6033.
N
Disclosures Regarding Certain
Form 8453-EO, Exempt Organization
Information and Services
An organization’s completed Form 990, or
Declaration and Signature for Electronic Filing,
Form 990-EZ, is available for public inspection
Furnished . . . . . . . . . . . . . . . . . 11
and Form 8879-EO, IRS e-file Signature
as required by section 6104. Schedule B (Form
Authorization for an Exempt Organization.
•
O
Disclosures Regarding Certain
990, 990-EZ, or 990-PF), Schedule of
Section 882 of the American Jobs Creation
Contributors, is open for public inspection for
Transactions and Relationships
11
Act of 2004 requires certain charities to file a
section 527 organizations filing Form 990 or
new Form 8899, Notice of Income from
P
Intermediate Sanction
Form 990-EZ. For other organizations that file
Donated Intellectual Property, to report income
Form 990 or Form 990-EZ, parts of Schedule B
Regulations — Excess Benefit
from qualified intellectual property.
may be open to public inspection. See the
Transactions . . . . . . . . . . . . . . . 11
As previously required, donees should
instructions to Schedule B for more details.
report all income from donated qualified
Q
Erroneous Backup Withholding . . 14
intellectual property as income other than
Some members of the public rely on Form
contributions (for example, royalty income from
990, or Form 990-EZ, as the primary or sole
R
Group Return . . . . . . . . . . . . . . 14
a patent). Charities are not required to report
source of information about a particular
as contributions any of the additional
organization. How the public perceives an
Cat. No. 22386X
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form 1040nr-ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2005
Financial
Instructions For Form 1040nr-ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2008
Financial
Instructions For Form 1040nr-ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2011
Financial
Instructions For Form 1040nr-ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - Internal Revenue Service - 2007
Financial
Instructions For Form 1040nr-ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2016
Financial
Instructions For Form 1040nr-ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2013
Financial
Related Categories
Parent category: Financial