The New Form 990 Law, Policy, and Preparation
by Hopkins, Bruce R.; Anning, Douglas K.; Gross, Virginia C.; Schenkelberg, Thomas J.Edition: 1st
Format: Hardcover
Pub. Date: 2009-01-09
Publisher(s): Wiley
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Summary
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.
Author Biography
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.
Table of Contents
| About the Authors | |
| Preface | |
| Part IùOverview of New Form 990 | |
| Form 990 Basics | |
| IRS Guiding Principles | |
| Import of New Form 990 | |
| New Form 990 Introduction | |
| Summary of Parts of New Form 990 | |
| Law and Policy as to Summary | |
| Preparation of New Form 990, Part I | |
| Summary of New Form 990 Schedules | |
| Form 990-EZ | |
| Transition Rules | |
| Draft Instructions | |
| Part IIIùProgram Service Accomplishments | |
| Law and Policy | |
| Preparation of New Form 990 Part III | |
| New Form 990 Compliance Tasks | |
| Part IVùChecklist of Schedules | |
| Law and Policy | |
| Preparation of New Form 990 Part IV | |
| New Form 990 Compliance Tasks | |
| Part VùOther IRS Filings and Tax Compliance | |
| Law and Policy | |
| Preparation of New Form 990 Part V | |
| New Form 990 Compliance Tasks | |
| Part VIùCorporate Governance | |
| Law and Policy | |
| Preparation of New Form 990, Part VI | |
| New Form 990 Compliance Tasks | |
| Part VII and Schedule JùCompensation | |
| Law and Policy | |
| Preparation of New Form 990, Part VII and Schedule J | |
| Part VII and Schedule J Compliance Tasks | |
| Part VIII to IXùRevenue, Expenses, and Balance Sheet | |
| Law and Policy | |
| Preparation of New Form 990, Parts VIIIûXI | |
| New Form 990 Compliance Tasks | |
| Schedule AùPublic Charity Status | |
| Law and Policy | |
| Preparation of New Form 990 Schedule A | |
| New Form 990 Compliance Tasks | |
| Schedule CùLegislative Activities | |
| Law and Policy | |
| Preparation of Schedule C (a) Organizations Required to Report on Schedule C | |
| Schedule C Compliance Tasks | |
| Schedule CùPolitical Activities | |
| Law and Policy | |
| Preparation of Schedule C | |
| Schedule C Compliance Tasks | |
| Schedule DùSupplemental Financial Statements | |
| Law and Policy | |
| Preparation of New Form 990 Schedule D | |
| New Form 990 Compliance Tasks | |
| Schedule EùTax-Exempt Schools | |
| Law and Policy | |
| Preparation of Schedule E | |
| Schedule FùForeign Activities | |
| Law and Policy | |
| Preparation of New Form 990 Schedule F | |
| New Form 990 Compliance Tasks | |
| Schedule GùFundraising and Gaming Activities | |
| Law and Policy | |
| Preparation of New Form 990 Schedule G | |
| Preparation of Other Parts of New Form 990 | |
| New Form 990 Compliance Tasks | |
| Schedule HùHospitals | |
| Law and Policy | |
| Preparation of New Form 990 Schedule H | |
| New Form 990 Compliance Tasks | |
| Schedule IùDomestic Grantmaking | |
| Law and Policy | |
| Preparation of New Form 990 Schedule I | |
| New Form 990 Compliance Tasks | |
| Schedule KùTax-Exempt Bonds | |
| Law and Policy | |
| Preparation of Form | |
| Schedule K Compliance Tasks | |
| Schedule LùTransactions with Interested Persons | |
| Law and Policy | |
| Preparation of New Form 990 Schedule L | |
| New Form 990 Compliance Tasks | |
| Schedule MùNoncash Contributions | |
| Law and Policy | |
| Preparation of New Form 990 Schedule M | |
| New Form 990 Compliance Tasks | |
| Schedule NùLiquidation, Termination, Dissolution, or Significant Disposition of Assets. | |
| Law and Policy | |
| Preparation of New Form 990 Schedule N | |
| New Form 990 Compliance Tasks | |
| Schedule RùRelated Organizations and Unrelated Partnerships | |
| Law and Policy | |
| Preparation of Form | |
| Schedule R Compliance Tasks | |
| Form 990 (2008) | |
| Supplemental Instructions Information | |
| Chapter 6 Part VII and Schedule J | |
| Chapter 9: Schedule C | |
| Index | |
| Table of Contents provided by Publisher. All Rights Reserved. |
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