skip navigation
Search Help
Navigation Help

Tax Map Index

Tax Topic Index

Affordable Care Act
Tax Topic Index

Exempt Organization
Tax Topic Index

Tax Topics

About Tax Map Website
Instructions for Form 990 Return of Organization Exempt From Income Tax
For use in Preparing 2016 Returns
General InstructionsOverview of Form 990A. Who Must FileB. Organizations Not Required To File Form 990 or 990-EZC. Sequencing List To Complete the Form and SchedulesD. Accounting Periods and MethodsAccounting PeriodsAccounting MethodsE. When, Where, and How To FileF. Extension of Time To FileG. Amended Return/Final ReturnH. Failure-to-File PenaltiesI. Group ReturnJ. Requirements for a Properly Completed Form 990Assembling Form 990, schedules, and attachmentsSpecific InstructionsHeading. Items A–MPart I. SummaryPart II. Signature BlockPaid PreparerPaid Preparer AuthorizationPart III. Statement of Program Service AccomplishmentsPart IV. Checklist of Required SchedulesPart V. Statements Regarding Other IRS Filings and Tax CompliancePart VI. Governance, Management, and DisclosureSection A. Governing Body and ManagementLine 12a.Section C. DisclosurePart VII. Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent ContractorsSection A. Officers, Directors, Trustees, Key Employees, and Highest Compensated EmployeesSection B. Five Highest Compensated Independent ContractorsPart VIII. Statement of RevenueLine 1. In GeneralPart IX. Statement of Functional ExpensesAllocating Indirect ExpensesGrants and Other Assistance to Governments, Organizations, and IndividualsPart X. Balance SheetNet Assets and Fund BalancesPart XI. Reconciliation of Net AssetsPart XII. Financial Statements and ReportingPaperwork Reduction Act Notice.Business Activity CodesBusiness Activity CodesGlossaryAppendix of Special Instructions to Form 990 ContentsAppendix A. Exempt Organizations Reference ChartAppendix B. How to Determine Whether an Organization's Gross Receipts Are Normally $50,000 (or $5,000) or LessGross ReceiptsFiguring Gross Receipts$50,000 Gross Receipts Test$5,000 Gross Receipts TestAppendix C. Special Gross Receipts Tests for Determining Exempt Status of Section 501(c)(7) and 501(c)(15) OrganizationsAppendix D. Public Inspection of ReturnsThrough the IRSThrough the OrganizationDefinitionsSpecial Rules Relating to Public InspectionSpecial Rules Relating to CopiesDocuments Provided by Local and Subordinate OrganizationsMaking Applications and Returns Widely AvailableTax-Exempt Organization Subject to Harassment CampaignAppendix E. Group Returns—Reporting Information on Behalf of the GroupAppendix F. Disregarded Entities and Joint Ventures—Inclusion of Activities and ItemsDisregarded EntitiesJoint Ventures Treated as a Partnership for Federal Income Tax PurposesAppendix G. Section 4958 Excess Benefit TransactionsApplicable Tax-Exempt OrganizationDisqualified PersonExcess Benefit TransactionWhat Is Reasonable Compensation?Rebuttable Presumption of ReasonablenessSection 4958 TaxesCorrecting an Excess Benefit TransactionChurches and Section 4958Revenue Sharing TransactionsRevocation of Exemption and Section 4958Appendix H. Forms and Publications To File or UseHow To Get Forms and PublicationsOther Forms That May Be RequiredHelpful PublicationsAppendix I. Use of Form 990 or 990-EZ To Satisfy State Reporting RequirementsAppendix J. ContributionsDefinitions.Photographs of Missing Children