National Council of Nonprofit Associations

IRS 990 Filing tips

IRS provides Form 990 filing tips to help tax-exempt organizations prepare to file the redesigned 2008 Form 990. The most recent tip explains how to complete Part VI, relating to governance. Also, view the filing tips archive for additional filing topics and tips.

Comments on the Redesigned Form 990

Nonprofits will be filing their first redesigned Form 990s beginning this spring, 2009. This may be the time when nonprofits realize issues or problems with the form and its instructions. If this happens, nonprofits can let the IRS know what the problem presented by the Form is.  Email your comments to Form990Revision@IRS.gov.  The IRS will review these comments as they consider making future revisions to the Form 990, schedules and instructions and to identify areas where they might provide additional assistance through other means.

IRS Offers Online Courses to Help with 990 FIlings

StayExempt.org, the web-based version of the popular Exempt Organization workshops, has added new mini-courses on the redesigned IRS Form 990 to the online materials already available. Visit the IRS website for charities and nonprofits to learn more.

2008 Forms 990 and 990-EZ now available for 2009 filings. Visit the IRS website.

To learn which form your nonprofit needs to file, check the filing phase-in chart.

990-N Final Regulations

The IRS issued final regulations regarding the 990-N, the annual electronic notice for small tax-exempt organizations. The final regulations did not substantively change the temporary regulations. Read more information about the e-Postcard filing requirement.

Focus on Governance

Steven T. Miller, commissioner of the IRS Tax Exempt and Government Entities Division, spoke on the importance of nonprofit governance. He announced several areas of focus for the IRS regarding nonprofit governance ranging from the presence and use of internal financial controls to concentration on the composition and independence of the board. To read his full remarks click here.

990 Background

With the August 19, 2008 Release of Instructions for the new Form 990, there is now more than adequate direction for nonprofits to begin to review their accounting and recordkeeping procedures and their governance practices to develop the groundwork that will make next year's filing go well.

Form 990 is the primary federal tax compliance tool for tax-exempt organizations. Also, most states rely on the form to perform charitable and other regulatory oversight, and to satisfy state income tax filing requirements. It is a public document made available by nonprofits themselves, the IRS, and others (ex: Guidestar), and is relied on by the public, state regulators, the media, researchers, and policymakers to obtain information about nonprofits. Each year, over 500,000 nonprofits file a Form 990 or Form 990-EZ with the IRS.

The 990 had not been significantly revised since 1979 and required a major overhaul to reflect changes in the sector. It no longer adequately met the transparency and accountability needs of the IRS, the states, the public, and communities served by nonprofits. The IRS extensively revised the format and content of the form based on three guiding principles: enhancing transparency, promoting tax compliance, and minimizing burden on the filing organization.

Learn more about...

• The redesign process
• All the changes made
• Frequently Asked Questions on 990 changes (effective for 2008 tax returns)
• Changes made to last April's draft instructions, and
• The IRS 990 series filing phase-in for small and midsize nonprofits.

IRS Form 990 Webinar Series: Changes and Implementation

Significant changes have been made to IRS Form 990. The National Council of Nonprofits presented a 3-part webinar series featuring experts in the field discussing these changes and how they impact your organization. All three webinars are now available for download.