Instructions For Form 990 And Form 990-Ez - 2004 Page 2
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46organization in such cases may be determined
every organization exempt from tax under
For additional information, including the
by the information presented on its return.
section 501(a), including foreign organizations
prohibition of involvement in the organization of
Therefore, please make sure the return is
and cooperative service organizations
a federal candidate or office holder, see
complete and accurate and fully describes the
described in sections 501(e) and (f); child care
section 527(e)(5).
organization’s programs and accomplishments.
organizations described in section 501(k); and
Disregarded Entities
charitable risk pools described in section
Use the Form 990, and Form 990-EZ, to
501(n).
A disregarded entity, as described in
send a required election to the IRS, such as
Regulations sections 301.7701-1 through
the election to capitalize costs under
Section 501(c)(3), 501(e), (f), (k), and (n)
301.7701-3, is treated as a branch or division
section 266.
organizations must also attach a completed
of its parent organization for federal tax
Schedule A (Form 990 or 990-EZ) to their
purposes. Therefore, financial and other
Form 990 or Form 990-EZ.
Phone Help
information applicable to a disregarded entity
For purposes of these instructions, the term
must be reported as the parent organization’s
If you have questions and/or need help
“section 501(c)(3)” includes organizations
information.
completing Form 990, or Form 990-EZ, please
exempt under sections 501(e), (f), (k), and (n).
call 1-877-829-5500. This toll-free telephone
Section 4947(a)(1) nonexempt
Section 501(c)(15) Organizations
service is available Monday through Friday.
charitable trusts
In general, for tax years beginning after
Any nonexempt charitable trust (described in
December 31, 2003, section 501(c)(15)
section 4947(a)(1)) not treated as a private
Photographs of Missing
organizations that have gross receipts of
foundation is also required to file Form 990, or
$25,000 or more for the tax year must file Form
Children
Form 990-EZ, along with a completed
990 or Form 990-EZ. However, any section
Schedule A (Form 990 or 990-EZ). See the
501(c)(15) stock organization that does not
The Internal Revenue Service is a proud
discussion in General Instruction D for
have both (1) gross receipts equal to or less
partner with the National Center for Missing
exceptions to filing Form 1041, U.S. Income
than $600,000, and (2) premiums that equal
and Exploited Children. Photographs of
Tax Return for Estates and Trusts.
more than 50% of total gross receipts must file
missing children selected by the Center may
Form 1120-PC, U.S. Property and Casualty
appear in instructions on pages that would
If an organization’s exemption
Insurance Company Income Tax Return, or
otherwise be blank. You can help bring these
application is pending
Form 1120, U.S. Corporation Income Tax
children home by looking at the photographs
Return, as appropriate.
If the organization’s application for exemption
and calling 1-800-THE-LOST (1-800-843-5678)
is pending, check the “application pending” box
if you recognize a child.
Any section 501(c)(15) mutual company
in the heading of the return and complete the
that does not meet the above test or does not
return.
meet an alternate test requiring both (1) gross
General Instructions
receipts equal to or less than $150,000, and (2)
If the organization received a Form 990
premiums that equal more than 35% of total
The General Instructions apply to both Form
Package but is not required to file
gross receipts must file Form 1120-PC or Form
990 and Form 990-EZ. See also the Specific
If the organization received a Form 990
1120 (if the organization is not entitled to
Instructions for each of these forms.
insurance reserves) instead of Form 990, as
Package with a preaddressed label, we ask
appropriate.
that the organization file a return even if it is
A. Who Must File
not required to do so.
Premiums consist of all amounts received
•
Attach the label to the name and address
as a consequence of entering into a contract of
Filing tests
space on the return. See the Specific
insurance.
Instructions for Item C of Form 990 or Form
If the organization does not meet any of the
See the Gross receipts instruction in
990-EZ.
exceptions listed in General Instruction B, and
•
General Instruction B. For reporting of
Check box K in the heading of the Form 990,
its annual gross receipts are normally more
premiums, see instructions for Part I, line 2 and
or Form 990-EZ, to indicate that the
than $25,000, it must file Form 990 or Form
Part VII, Line 93.
organization’s gross receipts are normally not
990-EZ. See the gross receipts discussion in
more than $25,000;
General Instruction B.
The anti-abuse rule found in section
•
Sign the return; and
If the organization’s gross receipts during
501(c)(15)(C), as amended, clarifies how gross
•
Send it to the Ogden Service Center. See
receipts (including premiums) from all
the year are less than $100,000 and its total
General Instruction H.
assets at the end of the year are less than
members of a controlled group are aggregated
•
The organization does not have to complete
$250,000, it may file Form 990-EZ instead of
in calculating the above tests.
Parts I through X of the Form 990, or Parts I
Form 990. Even if the organization meets this
Political Organizations
through V of the Form 990-EZ.
test, it can still file Form 990.
In general, tax-exempt political organizations
Organizations required to file Schedule A
Following the above instructions will help us
that have gross receipts of $25,000 or more for
(Form 990 or 990-EZ), Organization Exempt
to update our records, and we will not have to
the tax year must file Form 990 or Form
Under Section 501(c)(3), that do not meet the
contact the organization later to ask why no
990-EZ. However, see General Instruction B
support tests discussed in the instructions for
return was filed.
for a list of tax-exempt political organizations
Part IV of that schedule should contact the
that are excepted from filing Form 990 or Form
If the organization files a return this way, it
Service at the following address to re-evaluate
990-EZ. A qualified state or local political
will not be mailed a Form 990 Package in later
their determination-of-filing requirements.
organization (defined below) must file Form
years and does not have to file Form 990, or
990 (not Form 990-EZ) only if it has gross
Form 990-EZ, again until its gross receipts are
Internal Revenue Service
receipts of $100,000 or more.
normally more than $25,000. If the organization
TE/GE Customer Account Services Office
terminates or undergoes a substantial
P.O. Box 2508
A qualified state or local political
contraction, see the instructions for line 79 of
Cincinnati, OH 45201
organization is a political organization that
Form 990, or line 36 of Form 990-EZ.
meets all of the following requirements.
Combined Federal Campaign. Smaller
organizations applying to participate in the
1. The organization’s exempt functions are
Exempt organizations that filed Form 990,
Combined Federal Campaign may submit a
solely for the purpose of influencing or
or Form 990-EZ, but are no longer required to
completed Form 990-EZ (instead of Form 990)
attempting to influence the selection,
file because they meet a specific exemption
to the Office of Personnel Management (OPM).
nomination, election, or appointment of any
(other than exemption 15 in General Instruction
individual to any state or local public office or
However, these organizations must also
B) should advise their area office so their filing
office in a state or local political organization.
submit to OPM, attached to the Form 990-EZ,
status can be updated.
2. The organization is subject to state law
pages 1 and 2 of Form 990 with the following
that requires it to report the information that is
Exempt organizations that are not sure of
completed: Part I, lines 1a-1d and 13-15; Part
similar to that required on Form 8872.
their area office may call the IRS at the Phone
II, all lines. These organizations should not
3. The organization files the required
Help line, 1-877-829-5500. Exempt
send this Form 990 attachment to the IRS.
reports with the state.
organizations that stop filing Form 990, or
Section 501(a), (e), (f), (k), and (n)
4. The state makes such reports public
Form 990-EZ, without notifying their area office
organizations
and the organization makes them open to
may receive service center correspondence
Except for those types of organizations listed in
public inspection in the same manner that
inquiring about their returns. When responding
General Instruction B, an annual return on
organizations must make Form 8872 available
to these inquiries, these organizations should
Form 990, or Form 990-EZ, is required from
for public inspection.
give the specific reason for not filing.
-2-
General Instructions for Form 990 and Form 990-EZ
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