Instructions For Form 990 And Form 990-Ez - 2003
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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)
Note: 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.
complete and accurate and fully describes the
Contents
Page
Contents
Page
organization’s programs and accomplishments.
•
A Change To Note . . . . . . . . . . . .
1
U Political Organizations . . . . . . . . . 14
•
Use the Form 990, and Form 990-EZ, to
•
Purpose of Form . . . . . . . . . . . . .
1
V Information Regarding Transfers
send a required election to the IRS, such as
the election to capitalize costs under
Associated With Personal Benefit
•
Phone Help . . . . . . . . . . . . . . . . .
1
section 266.
Contracts . . . . . . . . . . . . . . . . . . 14
•
Photographs of Missing Children . .
1
W Requirements for a Properly
Phone Help
•
General Instructions . . . . . . . . . . .
1
Completed Form 990 or Form
990-EZ . . . . . . . . . . . . . . . . . . . . 14
If you have questions and/or need help
A Who Must File . . . . . . . . . . . . . . .
1
completing Form 990, or Form 990-EZ, please
•
Specific Instructions for Form 990
call 1-877-829-5500. This toll-free telephone
B Organizations Not Required To File
2
and Table of Contents for these
service is available Monday through Friday
from 8:00 a.m. to 6:30 p.m. Eastern time.
C Exempt Organization Reference
Specific Instructions . . . . . . . . . . . 17
Chart . . . . . . . . . . . . . . . . . . . . .
3
•
Specific Instructions for Form
Photographs of Missing
990-EZ and Table of Contents for
D Forms and Publications To File or
Use . . . . . . . . . . . . . . . . . . . . . .
3
these Specific Instructions . . . . . . 36
Children
•
Index . . . . . . . . . . . . . . . . . . . . . 45
E Use of Form 990, or Form 990-EZ,
The Internal Revenue Service is a proud
partner with the National Center for Missing
To Satisfy State Reporting
and Exploited Children. Photographs of
Requirements . . . . . . . . . . . . . . .
4
A Change To Note
missing children selected by the Center may
appear in instructions on pages that would
F Other Forms as Partial Substitutes
Line 9 of Form 990 (line 6 of Form 990-EZ)
otherwise be blank. You can help bring these
now contains a check box for gaming. Check
for Form 990 or Form 990-EZ . . . .
5
children home by looking at the photographs
the box if any special-event amount is from
and calling 1-800-THE-LOST
G Accounting Periods and Methods
5
gaming. See page 21 of the instructions for
(1-800-843-5678) if you recognize a child.
more information
H When and Where To File . . . . . . .
6
I
Extension of Time To File . . . . . . .
6
General Instructions
Purpose of Form
J Amended Return/Final Return . . . .
6
•
Note: The General Instructions apply to both
Form 990 and Form 990-EZ are used by
Form 990 and Form 990-EZ. See also the
tax-exempt organizations, nonexempt
K Penalties . . . . . . . . . . . . . . . . . . .
6
Specific Instructions for each of these forms.
charitable trusts, and section 527 political
organizations to provide the IRS with the
L Contributions . . . . . . . . . . . . . . . .
6
information required by section 6033.
A. Who Must File
M Public Inspection of Returns, etc.
8
•
An organization’s completed Form 990, or
Filing tests
N Disclosures Regarding Certain
Form 990-EZ, is available for public inspection
Information and Services Furnished 11
If the organization does not meet any of the
as required by section 6104. Schedule B
exceptions listed in General Instruction B, and
(Form 990, 990-EZ, or 990-PF), Schedule of
O Disclosures Regarding Certain
its annual gross receipts are normally more
Contributors, is open for public inspection for
Transactions and Relationships . . 11
than $25,000, it must file Form 990 or Form
section 527 organizations filing Form 990 or
990-EZ. See the gross receipts discussion in
Form 990-EZ. For other organizations that file
P Intermediate Sanction
General Instruction B.
Form 990 or Form 990-EZ, parts of Schedule B
Regulations — Excess Benefit
If the organization’s gross receipts during
may be open to public inspection. See the
Transactions . . . . . . . . . . . . . . . . 11
the year are less than $100,000 and its total
instructions to Schedule B for more details.
assets at the end of the year are less than
Q Erroneous Backup Withholding . . . 13
•
$250,000, it may file Form 990-EZ instead of
Some members of the public rely on Form
Form 990. Even if the organization meets this
990, or Form 990-EZ, as the primary or sole
R Group Return . . . . . . . . . . . . . . . 13
test, it can still file Form 990.
source of information about a particular
S Organizations in Foreign Countries
organization. How the public perceives an
Organizations required to file Schedule A
organization in such cases may be determined
(Form 990 or 990-EZ), Organization Exempt
and U.S. Possessions . . . . . . . . . 14
by the information presented on its return.
Under Section 501(c)(3), that do not meet the
T Public Interest Law Firms . . . . . . . 14
Therefore, please make sure the return is
support tests discussed in the instructions for
Cat. No. 22386X
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