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                                                                                                                      Department of the Treasury
                                                                                                                      Internal Revenue Service
2023

Instructions for Form 990

Return of Organization 

Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
(except private foundations)

Section references are to the Internal Revenue Code unless                    Contents                                                                  Page
otherwise noted.                                                              Appendix A. Exempt Organizations Reference 
Contents                                                               Page   Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       76
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . .    2  Appendix B. How To Determine Whether an 
Phone Help   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  Organization's Gross Receipts Are Normally 
                                                                              $50,000 (or $5,000) or Less               . . . . . . . . . . . . . . . .   77
Email Subscription   . . . . . . . . . . . . . . . . . . . . . . . . . .   2
                                                                              Appendix C. Special Gross Receipts Tests for 
General Instructions   . . . . . . . . . . . . . . . . . . . . . . . . .   2
                                                                              Determining Exempt Status of Section 501(c)
A. Who Must File         . . . . . . . . . . . . . . . . . . . . . . . .   2  (7) and 501(c)(15) Organizations . . . . . . . . . . . .                    77
B. Organizations Not Required To File Form                                    Appendix D. Public Inspection of Returns . . . . . . . . .                  78
990 or 990-EZ            . . . . . . . . . . . . . . . . . . . . . . . .   4
                                                                              Appendix E. Group Returns—Reporting 
C. Sequencing List To Complete the Form                                       Information on Behalf of the Group . . . . . . . . . . .                    82
and Schedules . . . . . . . . . . . . . . . . . . . . . . . .              4
                                                                              Appendix F. Disregarded Entities and Joint 
D. Accounting Periods and Methods . . . . . . . . . . .                    5  Ventures—Inclusion of Activities and Items . . . . .                        83
E. When, Where, and How To File                  . . . . . . . . . . . .   6  Appendix G. Section 4958 Excess Benefit 
F. Extension of Time To File . . . . . . . . . . . . . . . . .             6  Transactions        . . . . . . . . . . . . . . . . . . . . . . . . . . .   85
G. Amended Return/Final Return . . . . . . . . . . . . .                   6  Appendix H. Forms and Publications To File or 
H. Failure-To-File Penalties           . . . . . . . . . . . . . . . . .   6  Use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       90
I. Group Return . . . . . . . . . . . . . . . . . . . . . . . . . .        7  Appendix I. Use of Form 990 or 990-EZ To Satisfy 
J. Requirements for a Properly Completed                                      State Reporting Requirements . . . . . . . . . . . . . .                    92
Form 990 . . . . . . . . . . . . . . . . . . . . . . . . . . . .           7  Appendix J. Contributions . . . . . . . . . . . . . . . . . . . .           93
Specific Instructions  . . . . . . . . . . . . . . . . . . . . . . . . .   8  Appendix K. Reporting Information for Section 
Heading. Items A–M           . . . . . . . . . . . . . . . . . . . . . .   8  501(c)(21) Black Lung Trusts . . . . . . . . . . . . . . .                  95
Part I. Summary        . . . . . . . . . . . . . . . . . . . . . . . .     10 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97
Part II. Signature Block         . . . . . . . . . . . . . . . . . . .     10 Future Developments
Part III. Statement of Program Service                                        For the latest information about developments related to Form 
Accomplishments . . . . . . . . . . . . . . . . . . . . .                  11 990 and its instructions, such as legislation enacted after they 
Part IV. Checklist of Required Schedules                   . . . . . .     12 were published, go to IRS.gov/Form990.
Part V. Statements Regarding Other IRS 
Filings and Tax Compliance . . . . . . . . . . . . . .                     15 Reminders
Part VI. Governance, Management, and                                          Ann. 2021-18 revoked Ann. 2001-33.              Ann. 2001-33, 2001-17 
Disclosure         . . . . . . . . . . . . . . . . . . . . . . . . . .     19 I.R.B. 1137, provided tax-exempt organizations with reasonable 
Part VII. Compensation of Officers, Directors,                                cause for purposes of relief from the penalty imposed under 
                                                                              section 6652(c)(1)(A)(ii) if they reported compensation on their 
Trustees, Key Employees, Highest 
                                                                              annual information returns in the manner described in Ann. 
Compensated Employees, and                                                    2001-33 instead of in accordance with certain form instructions. 
Independent Contractors                . . . . . . . . . . . . . . . .     25 Ann. 2021-18, 2021-52 I.R.B. 910, revoked Ann. 2001-33 and 
Part VIII. Statement of Revenue . . . . . . . . . . . . .                  37 instructs affected tax-exempt organizations to follow the specific 
Part IX. Statement of Functional Expenses                    . . . . .     42 instructions for Form 990, Form 990-EZ, and Form 990-PF, 
Part X. Balance Sheet . . . . . . . . . . . . . . . . . . . .              47 effective for annual information returns required for tax years 
                                                                              beginning on or after January 1, 2022.
Part XI. Reconciliation of Net Assets              . . . . . . . . . .     50
                                                                              Section 501(c)(21) trusts.        Form 990-BL, Information and 
Part XII. Financial Statements and Reporting                     . . .     50 Initial Excise Tax Return for Black Lung Benefit Trusts and 
Business Activity Codes      . . . . . . . . . . . . . . . . . . . . .     52 Certain Related Persons, has been a historical form since tax 
Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   53 year 2021. Section 501(c)(21) trusts can no longer file Form 
Appendix of Special Instructions to Form 990                                  990-BL and will file Form 990 (or submit Form 990-N, Electronic 
Contents     . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     75 Notice (e-Postcard) for Tax-Exempt Organizations Not Required 
                                                                              To File Form 990 or 990-EZ, if eligible) to meet their annual filing 

Dec 14, 2023                                                           Cat. No. 11283J

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obligations under section 6033. Some section 501(c)(21) trusts     and the filing organization (see Appendix D), and can be 
may also be required to file Form 6069, Return of Certain Excise   required to be filed with state governments to satisfy state 
Taxes on Mine Operators, Black Lung Trusts, and Other Persons      reporting requirements. See Appendix I. Use of Form 990 or 
Under Sections 4951, 4952, and 4953.                               990-EZ To Satisfy State Reporting Requirements.
Purpose of Form                                                             Reminder: Don't include social security numbers 
                                                                            (SSNs) on publicly disclosed forms. Because the 
Forms 990 and 990-EZ are used by tax-exempt organizations,         CAUTION! filing organization and the IRS are required to publicly 
nonexempt charitable trusts, and section 527 political             disclose the organization's annual information returns, SSNs 
organizations to provide the IRS with the information required by  shouldn't be included on this form. By law, with limited 
section 6033.                                                      exceptions, neither the organization nor the IRS may remove that 
  An organization's completed Form 990 or 990-EZ, and a            information before making the form publicly available. 
section 501(c)(3) organization's Form 990-T, Exempt                Documents subject to disclosure include statements and 
Organization Business Income Tax Return, are generally             attachments filed with the form. For more information, see 
available for public inspection as required by section 6104.       Appendix D.
Schedule B (Form 990), Schedule of Contributors, is available 
for public inspection for section 527 organizations filing Form    Helpful hints. The following hints can help you more efficiently 
990 or 990-EZ. For other organizations that file Form 990 or       review these instructions and complete the form.
990-EZ, parts of Schedule B (Form 990) can be open to public       • See General Instructions, Section C, later, which provides 
inspection. See Appendix D. Public Inspection of Returns, and      guidance on the recommended order for completing the form 
the Instructions for Schedule B (Form 990) for more details.       and applicable statements.
                                                                   • Throughout these instructions, “the organization” and the 
  Some members of the public rely on Form 990 or 990-EZ as         “filing organization” both refer to the organization filing Form 990.
their primary or sole source of information about a particular     • Unless otherwise specified, information should be provided 
organization. How the public perceives an organization in such     for the organization's tax year. For instance, an organization 
cases can be determined by information presented on its return.    should answer “Yes” to a question asking whether it conducted a 
                                                                   certain type of activity only if it conducted that activity during the 
Photographs of Missing Children                                    tax year.
The Internal Revenue Service is a proud partner with the           • The examples appearing throughout the Instructions for Form 
National Center for Missing & Exploited Children® (NCMEC).         990 are illustrative only. They are for the purpose of completing 
Photographs of missing children selected by the Center may         this form and aren't all-inclusive.
appear in instructions on pages that would otherwise be blank.     • Instructions for the Form 990 schedules are published 
You can help bring these children home by looking at the           separately from these instructions.
photographs and calling 1-800-THE-LOST (1-800-843-5678) if 
you recognize a child.                                                      Organizations that have $1,000 or more for the tax year 
                                                                            of total gross income from all unrelated trades or 
Phone Help                                                         CAUTION! businesses must file Form 990-T to report and pay tax 
                                                                   on the resulting unrelated business taxable income (UBTI), in 
If you have questions and/or need help completing Form 990,        addition to any required Form 990, 990-EZ, or 990-N.
please call 877-829-5500. This toll-free telephone service is 
available Monday through Friday.
                                                                   A. Who Must File
Email Subscription                                                 Most organizations exempt from income tax under section 
The IRS has established a subscription-based email service for     501(a) must file an annual information return (Form 990 or 
tax professionals and representatives of tax-exempt                990-EZ) or submit an annual electronic notice (Form 990-N), 
organizations. Subscribers will receive periodic updates from the  depending upon the organization's gross receipts and total 
IRS regarding exempt organization tax law and regulations,         assets.
available services, and other information. To subscribe, go to              An organization may not file a “consolidated” Form 990 
IRS.gov/Charities-&-Non-Profits/Subscribe-to-Exempt-               TIP      to aggregate information from another organization that 
Organization-Update.                                                        has a different employer identification number (EIN), 
                                                                   unless it is filing a group return and reporting information from a 
                                                                   subordinate organization or organizations, reporting 
General Instructions                                               information from a joint venture or disregarded entity (see 
                                                                   Appendix E. Group Returns—Reporting Information on Behalf of 
Overview of Form 990                                               the Group, and Appendix F. Disregarded Entities and Joint 
Note. Terms in bold are defined in the Glossary of the             Ventures—Inclusion of Activities and Items, later), or as 
Instructions for Form 990.                                         otherwise provided for in the Code, regulations, or official IRS 
Form 990 is an annual information return required to be filed with guidance. A parent-exempt organization of a section 501(c)(2) 
the IRS by most organizations exempt from income tax under         title-holding company may file a consolidated Form 990-T with 
section 501(a), and certain political organizations and            the section 501(c)(2) organization, but not a consolidated Form 
nonexempt charitable trusts. Parts I through XII of the form       990.
must be completed by all filing organizations and require 
reporting on the organization's exempt and other activities,         Form 990 must be filed by an organization exempt from 
finances, governance, compliance with certain federal tax filings  income tax under section 501(a) (including an organization that 
and requirements, and compensation paid to certain persons.        hasn't applied for recognition of exemption) if it has either (1) 
Additional schedules are required to be completed depending        gross receipts greater than or equal to $200,000, or (2) total 
upon the activities and type of the organization. By completing    assets greater than or equal to $500,000 at the end of the tax 
Part IV, the organization determines which schedules are           year (with exceptions described below for organizations eligible 
required. The entire completed Form 990 filed with the IRS,        to submit Form 990-N and for certain organizations described in 
except for certain contributor information on Schedule B (Form     Section B. Organizations Not Required To File Form 990 or 
990), is required to be made available to the public by the IRS    990-EZ, later). This includes:

2                                                                                                          Instructions to Form 990

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• Organizations described in section 501(c)(3) (other than          2. The exclusively religious activities of a religious order; or
private foundations), and                                           3. An organization, the gross receipts of which are normally 
• Organizations described in other 501(c) subsections.              not more than $5,000, that supports a section 501(c)(3) religious 
  Gross receipts are the total amounts the organization             organization.
received from all sources during its tax year, without subtracting  If the organization is described in (3) but not in (1) or (2), then it 
any costs or expenses. See Appendix B. How To Determine             must submit Form 990-N unless it voluntarily files Form 990 or 
Whether an Organization's Gross Receipts Are Normally               990-EZ.
$50,000 (or $5,000) or Less, later, for a discussion of gross 
receipts.                                                           Section 501(c)(7) and 501(c)(15) organizations.      Section 
                                                                    501(c)(7) and 501(c)(15) organizations apply the same gross 
  For purposes of Form 990 reporting, the term “section 501(c)      receipts test as other organizations to determine whether they 
(3)” includes organizations exempt under sections 501(e) and (f)    must file Form 990, but use a different definition of gross receipts 
(cooperative service organizations), 501(j) (amateur sports         to determine whether they qualify as tax exempt for the tax year. 
organizations), 501(k) (childcare organizations), and 501(n)        See Appendix C. Special Gross Receipts Tests for Determining 
(charitable risk pools). In addition, any organization described in Exempt Status of Section 501(c)(7) and 501(c)(15) 
one of these sections is also subject to section 4958 if it obtains Organizations for more information.
a determination letter from the IRS stating that it is described in 
section 501(c)(3).                                                  Section 527 political organizations. A tax-exempt political 
                                                                    organization must file Form 990 or 990-EZ if it had $25,000 or 
Form 990-N. If an organization normally has gross receipts of       more in gross receipts during its tax year, even if its gross 
$50,000 or less, it must submit Form 990-N, if it chooses not to    receipts are normally $50,000 or less, unless it meets one of the 
file Form 990 or 990-EZ (with exceptions described below for        exceptions for certain political organizations under Section B, 
certain section 509(a)(3) supporting organizations and for          later. A qualified state or local political organization must file 
certain organizations described in Section B, later). See           Form 990 or 990-EZ only if it has gross receipts of $100,000 or 
Appendix B for a discussion of gross receipts.                      more. Political organizations aren't required to submit Form 
Form 990-EZ. If an organization has gross receipts less than        990-N.
$200,000 and total assets at the end of the tax year less than      Section 4947(a)(1) nonexempt charitable trusts.      A 
$500,000, it can choose to file Form 990-EZ, Short Form Return      nonexempt charitable trust described under section 4947(a)
of Organization Exempt From Income Tax, instead of Form 990.        (1) (if it isn't treated as a private foundation) is required to file 
See the Instructions for Form 990-EZ for more information. See      Form 990 or 990-EZ, unless excepted under Section B, later. 
the special rules below regarding section 501(c)(21) black          Such a trust is treated like an exempt section 501(c)(3) 
lung trusts, controlling organizations under section 512(b)         organization for purposes of completing the form. Section 
(13), and sponsoring organizations of donor advised funds.          4947(a)(1) trusts must complete all sections of the Form 990 and 
  If an organization eligible to submit the Form 990-N or file the  schedules that section 501(c)(3) organizations must complete. 
Form 990-EZ chooses to file the Form 990, it must file a            All references to a section 501(c)(3) organization in the Form 
complete return.                                                    990, schedules, and instructions include a section 4947(a)(1) 
                                                                    trust (for instance, such a trust must complete Schedule A (Form 
Foreign and U.S. territory organizations.  Foreign 
                                                                    990), Public Charity Status and Public Support, unless otherwise 
organizations and U.S. territory organizations as well as 
                                                                    specified). If such a trust doesn't have any taxable income under 
domestic organizations must file Form 990 or 990-EZ unless 
                                                                    subtitle A of the Code, it can file Form 990 or 990-EZ to meet its 
specifically excepted under Section B, later. Report amounts in 
                                                                    section 6012 filing requirement and doesn't have to file Form 
U.S. dollars and state what conversion rate the organization 
                                                                    1041, U.S. Income Tax Return for Estates and Trusts.
uses. Combine amounts from inside and outside the United 
States and report the total for each item. All information must be  Returns when exempt status not yet established.       An 
written in English.                                                 organization is required to file Form 990 under these instructions 
                                                                    if the organization claims exempt status under section 501(a) but 
Section 501(c)(21) black lung trusts.  The trustee of a trust 
                                                                    hasn't established such exempt status by filing Form 1023, 
exempt from tax under section 501(a) and described in section 
                                                                    Application for Recognition of Exemption Under Section 501(c)
501(c)(21) must file Form 990 and not Form 990-EZ, unless the 
                                                                    (3) of the Internal Revenue Code; Form 1023-EZ, Streamlined 
trust normally has gross receipts in each tax year of not more 
                                                                    Application for Recognition of Exemption Under Section 501(c)
than $50,000 and can file Form 990-N.
                                                                    (3) of the Internal Revenue Code; Form 1024, Application for 
Sponsoring organizations of donor advised funds.            If      Recognition of Exemption Under Section 501(a); or Form 
required to file an annual information return for the year,         1024-A, Application for Recognition of Exemption Under Section 
sponsoring organizations of donor advised funds must file           501(c)(4) of the Internal Revenue Code, and receiving an IRS 
Form 990 and not Form 990-EZ.                                       determination letter recognizing tax-exempt status. In such a 
Controlling organizations described in section 512(b)(13).          case, the organization must check the “Application pending” 
A controlling organization of one or more controlled entities,      checkbox on Form 990, item B, page 1 (whether or not a Form 
as described in section 512(b)(13), must file Form 990 and not      1023, 1023-EZ, 1024, or 1024-A has been filed) to indicate that 
Form 990-EZ if it is required to file an annual information return  Form 990 is being filed in the belief that the organization is 
for the year and if there was any transfer of funds between the     exempt under section 501(a), but that the IRS hasn't yet 
controlling organization and any controlled entity during the year. recognized such exemption.
                                                                    To be recognized as exempt retroactive to the date of its 
Section 509(a)(3) supporting organizations.    A section            organization or formation, an organization claiming tax-exempt 
509(a)(3) supporting organization must file Form 990 or             status under section 501(c) (other than 501(c)(29)) must 
990-EZ, even if its gross receipts are normally $50,000 or less,    generally file an application for recognition of exemption (Form 
and even if it is described in Rev. Proc. 96-10, 1996-1 C.B. 577,   1023, 1023-EZ, 1024, or 1024-A) within 27 months of the end of 
or is an affiliate of a governmental unit described in Rev. Proc.   the month in which it was legally organized or formed.
95-48,1995-2 C.B. 418, unless it qualifies as:
  1. An integrated auxiliary of a church described in 
Regulations section 1.6033-2(h); 
2023 Instructions for Form 990                                                                                                             3

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        An organization that has filed a letter application for    11. Foreign organizations and organizations located in U.S. 
  !     recognition of exemption as a qualified nonprofit health   territories, whose gross receipts from sources within the 
CAUTION insurance issuer under section 501(c)(29), or plans to do  United States are normally $50,000 or less and which didn't 
so, but hasn't yet received an IRS determination letter            engage in significant activity in the United States (other than 
recognizing exempt status, must check the “Application pending”    investment activity). Such organizations, if they claim U.S. tax 
checkbox on the Form 990, item B, page 1 .                         exemption or are recognized by the IRS as tax exempt, are 
                                                                   generally required to submit Form 990-N if they choose not to file 
B. Organizations Not Required To File                              Form 990 or 990-EZ.
                                                                        
Form 990 or 990-EZ                                                 If a foreign organization or U.S. territory organization is required 
An organization doesn't have to file Form 990 or 990-EZ even if it to file Form 990 or 990-EZ, then its worldwide gross receipts, as 
has at least $200,000 of gross receipts for the tax year or        well as assets, are taken into account in determining whether it 
$500,000 of total assets at the end of the tax year if it is       qualifies to file Form 990-EZ.
described below (except for section 509(a)(3) supporting           Certain organizations that file different kinds of annual 
organizations, which are described earlier). See Section A. Who    information returns.
Must File, earlier, to determine if the organization can file Form 12. A private foundation (including a private operating 
990-EZ instead of Form 990. An organization described in           foundation) exempt under section 501(c)(3) and described in 
paragraph 10, 11, or 13 of this Section B is required to submit    section 509(a). Use Form 990-PF, Return of Private Foundation 
Form 990-N unless it voluntarily files Form 990 or 990-EZ, as      or Section 4947(a)(1) Trust Treated as Private Foundation. Also 
applicable.                                                        use Form 990-PF for a taxable private foundation, a section 
  Certain religious organizations.                                 4947(a)(1) nonexempt charitable trust treated as a private 
                                                                   foundation, and a private foundation terminating its status by 
  1. A church, an interchurch organization of local units of a     becoming a public charity under section 507(b)(1)(B) (for tax 
church, a convention or association of churches, or an integrated  years within its 60-month termination period). If the organization 
auxiliary of a church as described in Regulations section          successfully terminates, then it files Form 990 or 990-EZ in its 
1.6033-2(h) (such as a men's or women's organization, religious    final year of termination.
school, mission society, or youth group).
                                                                   13. A religious or apostolic organization described in section 
  2. A church-affiliated organization that is exclusively          501(d). Use Form 1065, U.S. Return of Partnership Income. 
engaged in managing funds or maintaining retirement programs 
and is described in Rev. Proc. 96-10. But see the filing           14. A stock bonus, pension, or profit-sharing trust that 
requirements for section 509(a)(3) supporting organizations in     qualifies under section 401. Use Form 5500, Annual Return/
Section A, earlier.                                                Report of Employee Benefit Plan. 
  3. A school below college level affiliated with a church or           Subordinate organizations     in a group exemption 
operated by a religious order described in Regulations section     TIP  which are included in a group return filed by the 
1.6033-2(g)(1)(vii).                                                    central organization for the tax year shouldn't file a 
  4. A mission society sponsored by, or affiliated with, one or    separate Form 990, 990-EZ, or 990-N for the tax year.
more churches or church denominations, if more than half of the 
society's activities are conducted in, or directed at, persons in  C. Sequencing List To Complete the 
foreign countries.
  5. An exclusively religious activity of any religious order      Form and Schedules
described in Rev. Proc. 91-20, 1991-1 C.B. 524.                    You may find the following list helpful. It limits jumping from one 
                                                                   part of the form to another to make a calculation or determination 
  Certain governmental organizations.                              needed to complete an earlier part. Certain later parts of the 
  6. A state institution whose income is excluded from gross       form must first be completed in order to complete earlier parts. In 
income under section 115.                                          general, first complete the core form, and then complete 
  7. A governmental unit or affiliate of a governmental unit       alphabetically Schedules A–N and Schedule R, except as 
described in Rev. Proc. 95-48. But see the filing requirements for provided below. Schedule O (Form 990), Supplemental 
section 509(a)(3) supporting organizations in Section A, earlier.  Information to Form 990 or 990-EZ, should be completed as the 
  8. An organization described in section 501(c)(1). A section     core form and schedules are completed. Note that all 
501(c)(1) organization is a corporation organized under an Act of  organizations filing Form 990 must file Schedule O.
Congress that is an instrumentality of the United States, and           A public charity described in section 170(b)(1)(A)(iv), 
exempt from federal income taxes.                                  TIP  170(b)(1)(A)(vi), or 509(a)(2) that isn't within its initial 5 
  Certain political organizations.                                      years of existence should first complete Part II or III of 
                                                                   Schedule A (Form 990) to ensure that it continues to qualify as a 
  9. A political organization that is:                             public charity for the tax year. If it fails to qualify as a public 
• A state or local committee of a political party,                 charity, then it must file Form 990-PF rather than Form 990 or 
• A political committee of a state or local candidate,             990-EZ, and check the box for “Initial return of a former public 
• A caucus or association of state or local officials, or          charity” on page 1 of Form 990-PF.
• Required to report under the Federal Election Campaign Act 
of 1971 as a political committee (as defined in section 301(4) of  1. Complete items A through F and H(a) through M in the 
such Act).                                                         heading of Form 990, on page 1.
  Certain organizations with limited gross receipts.               2. See the instructions for definitions of related 
  10. An organization whose gross receipts are normally            organization and control and determine the organization's 
$50,000 or less. Such organizations are generally required to      related organizations required to be listed on Schedule R (Form 
submit Form 990-N if they choose not to file Form 990 or           990), Related Organizations and Unrelated Partnerships.
990-EZ. To determine what an organization's gross receipts         3. Determine the organization's officers, directors, trustees, 
“normally” are, see Appendix B .                                   key employees, and five highest compensated employees 
                                                                   required to be listed on Form 990, Part VII, Section A.

4                                                                                                2023 Instructions for Form 990

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4. Complete Parts VIII, IX, and X of Form 990. 990-series filing requirement or income tax return filing
5. Complete item G in the heading section of Form 990, on requirement at any time during that 10-year period, it must also
page 1. file a Form 1128, Application To Adopt, Change, or Retain a Tax
Year, with the short-period return. See Rev. Proc. 85-58, 1985-2
6. Complete Parts III, V, VII, XI, and XII of Form 990. C.B. 740.
7. See the Instructions for Schedule L (Form 990), If an organization that submits Form 990-N changes its
Transactions With Interested Persons, and complete Schedule L accounting period, it must report this change on Form 990, Form
(Form 990) (if required). 990-EZ, or Form 1128, or by sending a letter to Internal Revenue
8. Complete Part VI of Form 990. Transactions reported on Service, 1973 Rulon White Blvd., Ogden, UT 84201.
Schedule L (Form 990) are relevant to determining
independence of members of the governing body under Form Accounting Methods
990, Part VI, line 1b. An “accounting method,” for federal income tax purposes, is a
9. Complete Part I of Form 990 based on information derived practice a taxpayer follows to determine the tax year in which to
from other parts of the form. report revenue and expenses for federal income tax purposes.
10. Complete Part IV of Form 990 to determine which An accounting method includes not only the overall plan of
schedules must be completed by the organization. accounting for gross income or deductions (for example, an
accrual method or the cash receipts and disbursement method),
11. Complete Schedule O (Form 990) and any other
but also the treatment of any item that involves the proper time
applicable schedules (for “Yes” boxes that were checked in Part
for the inclusion of an item in income or the taking of an item as a
IV). Use Schedule O (Form 990) to provide required
deduction, or both. However, a practice that does not affect the
supplemental information and other narrative explanations for
timing for reporting an item of income or deduction for purposes
questions on the core Form 990. For questions on Form 990
of determining taxable income is not an accounting method. A
schedules, use the narrative part of each schedule to provide
taxpayer, including a tax-exempt entity, generally adopts any
supplemental narrative.
permissible accounting method in the first year in which it uses
12. Complete Part II, Signature Block, of Form 990. the method in determining its taxable income. See Rev. Proc.
2015-13, 2015-5 I.R.B. 419, as modified by Rev. Proc. 2021-34
D. Accounting Periods and Methods and any successor, for general procedures for obtaining consent
These are the accounting periods covered under the law. to change an accounting method.
An exempt organization may adopt an accounting
Accounting Periods ! method not only for purposes of calculating taxable
Calendar year. Use the 2023 Form 990 to report on the 2023 CAUTION income, but also for purposes of determining whether
calendar year accounting period. A calendar year accounting taxable income will be subject to federal income tax. For
period begins on January 1 and ends on December 31. example, a tax-exempt entity may adopt an accounting method
for an item of income from an unrelated trade or business activity
Fiscal year. If the organization has established a fiscal year even if the gross income from such activity is less than $1,000
accounting period, use the 2023 Form 990 to report on the and is therefore not taxed for federal income tax purposes
organization's fiscal year that began in 2023 and ended 12 pursuant to Regulations section 1.6012-2(e).
months later. A fiscal year accounting period should normally
coincide with the natural operating cycle of the organization. Be An accounting method for an item of income or deduction
certain to indicate in item A of Form 990, page 1, the date the may generally be adopted separately for each of the taxpayer’s
organization's fiscal year began in 2023 and the date the fiscal trades or businesses. However, in order to be permissible, an
year ended in 2024. accounting method must clearly reflect the taxpayer’s income.
Short period. A short accounting period is a period of less than Unless instructed otherwise, the organization should generally
12 months, which exists when an organization first commences use the same accounting method on the return (including the
operations, changes its accounting period, or terminates. If the Form 990 and all schedules) to report revenue and expenses
organization's short year began in 2023, and ended before that it regularly uses to keep its books and records.
December 31, 2023 (not on or after December 31, 2023), it may Accounting method change. Once a taxpayer, including a
use either 2022 Form 990 or 2023 Form 990 to file for the short tax-exempt entity, adopts an accounting method for federal
year. If using the 2022 return, provide the information for income tax purposes, the taxpayer must generally request the
designated years listed on the return, other than the tax year IRS’s consent before it can change its accounting method (even
being reported, as if the years shown in the form text and if the year in which the taxpayer seeks to make the change is a
headings were updated. For example, if filing for a short period year in which it generates only tax-exempt income or is
beginning in 2023 on the 2022 Form 990, provide the information otherwise not taxed on its taxable income). In most cases, a
on Schedule A, Part II, for the tax years 2019–2023, rather than taxpayer requests consent to change an accounting method by
for tax years 2018–2022. Check the “Initial return” box or the filing a Form 3115, Application for Change in Accounting
“Final return/terminated” box in item B of the heading if either of Method. See Rev. Proc. 2015-13, as modified by Rev. Proc.
those situations applies. 2021-34 and any successor, for general procedures for obtaining
Accounting period change. If the organization changes its consent to change an accounting method.
accounting period, it must file a Form 990 for the short period Depending on the specific accounting method change
resulting from the change. If you are filing a short period return ! being requested, the taxpayer may be able to request
because you changed your accounting period, use software with CAUTION “automatic” consent. This means that as long as the
a change of accounting period field to file. Also, include the taxpayer follows the applicable procedures, the taxpayer does
reason for the change, either “Form 1128 was approved” or not have to wait for formal approval by the IRS before applying
“Revenue Procedure 85-58 rules apply.” the new accounting method. See Rev. Proc. 2023-24, 2023-8
If the organization has previously changed its annual I.R.B. 1207, or its successor, for a list of accounting method
accounting period at any time within the 10-calendar-year period changes that generally qualify for automatic consent.
that includes the beginning of the short period resulting from
the current change in accounting period, and it had a Form

2023 Instructions for Form 990 5

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  For example, a tax-exempt entity that has adopted an             required to provide such reconciliations on Schedule D (Form 
accounting method for an item of income from an unrelated trade    990), Parts XI through XII. 
or business must generally request consent before it can change 
                                                                          See Pub. 538, Accounting Periods and Methods, and the 
its method of accounting for that item in any subsequent year. 
                                                                   TIP    instructions for Forms 1128 and 3115, about reporting 
This is true regardless of whether gross income from the 
                                                                          changes to accounting periods and methods.
unrelated trade or business is greater than or equal to $1,000 in 
such subsequent year.
  Alternatively, if a taxpayer, including a tax-exempt entity, has E. When, Where, and How To File
not yet adopted an accounting method for an item of income or      File Form 990 by the 15th day of the 5th month after the 
deduction, a change in how the entity reports the item is not a    organization's accounting period ends (May 15th for a 
change in accounting method. In this case, the procedures          calendar-year filer). If the due date falls on a Saturday, Sunday, 
applicable to requests for accounting method changes (for          or legal holiday, file on the next business day. A business day is 
example, the requirement to file a Form 3115) are not applicable.  any day that isn't a Saturday, Sunday, or legal holiday.
  Thus, a tax-exempt entity that has never taken into account      If the organization is liquidated, dissolved, or terminated, file 
an item of income or deduction in determining taxable income       the return by the 15th day of the 5th month after liquidation, 
does not have to request consent to change its method of           dissolution, or termination.
reporting that item on Form 990. Additionally, a tax-exempt entity 
that has never been subject to federal income tax on an item of    If the return isn't filed by the due date (including any extension 
income or deduction but that is required to file a Form 990-T      granted), provide a reasonable-cause explanation giving the 
solely due to owing a section 6033(e)(2) proxy tax does not have   reasons for not filing on time.
to request consent to change its method for reporting the item.    Required electronic filing.    If you are filing a 2023 Form 990, 
Adjustments required when changing an accounting meth-             you are required to file electronically.
od. A taxpayer, including a tax-exempt entity, that changes its    For additional information on the electronic filing requirement, 
accounting method must generally calculate and report an           go to IRS.gov/EOefile.
adjustment to ensure that no portion of the item being changed 
is permanently omitted or duplicated (see section 481(a)).         F. Extension of Time To File
However, depending on the specific method change, the IRS          Use Form 8868, Application for Extension of Time To File an 
may provide that an adjustment is not required or permitted. An    Exempt Organization Return or Excise Taxes Related to 
organization must report any adjustment required by section        Employee Benefit Plans, to request an automatic extension of 
481(a) in Parts VIII through XI and on Schedule D (Form 990),      time to file.
Parts XI and XII, as applicable, and provide an explanation for 
the change on Schedule O (Form 990).                               G. Amended Return/Final Return
        Generally, a taxpayer, including a tax-exempt entity, will To amend the organization's return for any year, file a new return 
                                                                   including any required schedules. Use the version of Form 990 
  !     recognize a positive section 481(a) adjustment (such as    applicable to the year being amended. The amended return 
CAUTION an increase to income) ratably over 4 tax years and will 
recognize a negative section 481(a) adjustment in full in the year must provide all the information called for by the form and 
of change. See Rev. Proc. 2015-13, as modified by Rev. Proc.       instructions, not just the new or corrected information. Check the 
2021-34 and any successor, for general procedures for obtaining    “Amended return” box in item B in the heading area of the form. 
consent to change an accounting method.                            Also, enter on Schedule O (Form 990) which parts and 
                                                                   schedules of the Form 990 were amended and describe the 
  However, as discussed above, if a tax-exempt entity has not      amendments.
yet adopted an accounting method for an item, a change in how 
the entity reports the item for purposes of the Form 990 is not a  The organization can file an amended return at any time to 
change in accounting method. In this case, an adjustment under     change or add to the information reported on a previously filed 
section 481(a) is not required or permitted.                       return for the same period. It must make the amended return 
                                                                   available for inspection for 3 years from the date of filing or 3 
State reporting. Many states that accept Form 990 in place of      years from the date the original return was due, whichever is 
their own forms require that all amounts be reported based on      later.
the accrual method of accounting. If the organization prepares 
Form 990 for state reporting purposes, it can file an identical    If the organization needs a complete copy of its previously 
return with the IRS even though the return doesn't agree with the  filed return, it can file Form 4506, Request for Copy of Tax 
books of account, unless the way one or more items are reported    Return.
on the state return conflicts with the instructions for preparing  If the return is a final return, the organization must check the 
Form 990 for filing with the IRS.                                  “Final return/terminated” box in item B in the heading area of the 
  Example 1. The organization maintains its books on the           form, and complete Schedule N (Form 990), Liquidation, 
cash receipts and disbursements method of accounting but           Termination, Dissolution, or Significant Disposition of Assets.
prepares a Form 990 return for the state based on the accrual      Amended returns and state filing considerations.        State law 
method. It could use that return for reporting to the IRS.         may require that the organization send a copy of an amended 
  Example 2. A state reporting requirement requires the            Form 990 return (or information provided to the IRS 
organization to report certain revenue, expense, or balance        supplementing the return) to the state with which it filed a copy of 
sheet items differently from the way it normally accounts for them Form 990 to meet that state's reporting requirement. A state may 
on its books. A Form 990 prepared for that state is acceptable for require an organization to file an amended Form 990 to satisfy 
IRS reporting purposes if the state reporting requirement doesn't  state reporting requirements, even if the original return was 
conflict with the Instructions for Form 990.                       accepted by the IRS.

  An organization should keep a reconciliation of any              H. Failure-To-File Penalties
differences between its books of account and the Form 990 that 
is filed. Organizations with audited financial statements are      Against the organization.   Under section 6652(c)(1)(A), a 
                                                                   penalty of $20 a day, not to exceed the lesser of $12,000 or 5% 

6                                                                                                 2023 Instructions for Form 990

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of the gross receipts of the organization for the year, can be        A subordinate organization may choose to file a separate 
charged when a return is filed late, unless the organization          annual information return instead of being included in the group 
shows that the late filing was due to reasonable cause.               return.
Organizations with annual gross receipts exceeding                    If the central organization is required to file a return for itself, 
$1,208,500 are subject to a penalty of $120 for each day failure      it must file a separate return and can't be included in the group 
continues (with a maximum penalty for any one return of               return. See Regulations section 1.6033-2(d)(1). See Section B, 
$60,000). The penalty applies on each day after the due date          earlier, for a list of organizations not required to file.
that the return isn't filed.
                                                                      Every year, each subordinate organization must authorize the 
  Tax-exempt organizations that are required to file                  central organization in writing to include it in the group return and 
electronically but don't are deemed to have failed to file the        must declare, under penalties of perjury, that the authorization 
return. This is true even if a paper return is submitted.             and the information it submits to be included in the group return 
  The penalty can also be charged if the organization files an        are true and complete.
incomplete return, such as by failing to complete a required line     The central organization should send the annual information 
item or a required part of a schedule. To avoid penalties and         update required to maintain a group exemption ruling (a separate 
having to supply missing information later:                           requirement from the annual return) to:
• Complete all applicable line items;
• Unless instructed to skip a line, answer each question on the       Department of the Treasury
return;                                                               Internal Revenue Service Center
• Make an entry (including a zero when appropriate) on all lines      Ogden, UT 84201-0027
requiring an amount or other information to be reported; and
• Provide required explanations as instructed.                        For special instructions regarding answering certain Form 990 
  Also, this penalty can be imposed if the organization's return      questions about parts or schedules in the context of a group 
contains incorrect information. For example, an organization that     return, see Appendix E.
reports contributions net of related fundraising expenses can be 
subject to this penalty.                                              J. Requirements for a Properly 
  Use of a paid preparer doesn't relieve the organization of its      Completed Form 990
responsibility to file a complete and accurate return.
                                                                      All organizations filing Form 990 must complete Parts I through 
Against responsible person(s). If the organization doesn't file       XII, Schedule O (Form 990), and any schedules for which a “Yes” 
a complete return or doesn't furnish correct information, the IRS     response is indicated in Part IV. If an organization isn't required 
will send the organization a letter that includes a fixed time to     to file Form 990 but chooses to do so, it must file a complete 
fulfill these requirements. After that period expires, the person     return and provide all of the information requested, including the 
failing to comply will be charged a penalty of $10 a day. The         required schedules.
maximum penalty on all persons for failures for any one return 
shall not exceed $6,000.                                              Public inspection. In general, all information the organization 
                                                                      reports on or with its Form 990, including schedules and 
  There are also penalties (fines and imprisonment) for willfully     attachments, will be available for public inspection. Note, 
not filing returns and for filing fraudulent returns and statements   however, the special rules for Schedule B (Form 990), a required 
with the IRS (see sections 7203, 7206, and 7207). States can          schedule for certain organizations that file Form 990. Make sure 
impose additional penalties for failure to meet their separate        PDF attachments (if any) are clear and legible. For more 
filing requirements.                                                  information on public inspection requirements, see Appendix D, 
Automatic revocation for nonfiling for 3 consecutive years.           and Pub. 557, Tax-Exempt Status for Your Organization.
The law requires most tax-exempt organizations to file an annual      Signature.  A Form 990 isn't complete without a proper 
Form 990, 990-EZ, or 990-PF with the IRS, or to submit a Form         signature. For details, see the instructions under Part II, 
990-N e-Postcard to the IRS. For information on exceptions to         Signature Block, later.
this requirement, go to Annual Exempt Organization Return: 
Who Must File. If an organization fails to file an annual return or   Recordkeeping.     The organization's records should be kept for 
submit a notice as required for 3 consecutive years, its              as long as they may be needed for the administration of any 
tax-exempt status is automatically revoked on and after the due       provision of the Internal Revenue Code. Usually, records that 
date for filing its third annual return or notice. Organizations that support an item of income, deduction, or credit must be kept for 
lose their tax-exempt status may need to file income tax returns      a minimum of 3 years from the date the return is due or filed, 
and pay income tax, but may apply for reinstatement of                whichever is later. Keep records that verify the organization's 
exemption. For details, go to IRS.gov/EO.                             basis in property for as long as they are needed to figure the 
                                                                      basis of the original or replacement property. Applicable law and 
I. Group Return                                                       an organization's policies can require that the organization retain 
A central, parent, or similar organization can file a group return    records longer than 3 years. Form 990, Part VI, line 14, asks 
on Form 990 for two or more subordinate or local organizations        whether the organization has a document retention and 
that are:                                                             destruction policy.
• Affiliated with the central organization at the time its tax year   The organization should also keep copies of any returns it has 
ends,                                                                 filed. They help in preparing future returns and in making 
• Subject to the central organization's general supervision or        computations when filing an amended return.
control,
                                                                      Rounding off to whole dollars. The organization must round 
• Exempt from tax under a group exemption letter that is still in 
                                                                      off cents to whole dollars on the returns and schedules, unless 
effect, and
                                                                      otherwise noted for particular questions. To round, drop amounts 
• Using the same tax year as the central organization.
                                                                      under 50 cents and increase amounts from 50 to 99 cents to the 
  The central organization can't use a Form 990-EZ for the            next dollar. For example, $1.49 becomes $1 and $2.50 becomes 
group return.                                                         $3. If the organization has to add two or more amounts to figure 
                                                                      the amount to enter on a line, include cents when adding the 
                                                                      amounts and round off only the total.
2023 Instructions for Form 990                                                                                                            7

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Completing all lines. Make an entry (including -0- when 2. Schedules, completed as applicable, filed in alphabetical
appropriate) on all lines requiring an amount or other information order (see Form 990, Part IV, for required schedules).
to be reported. Don't leave any applicable lines blank, unless 3. Attachments, completed as applicable. These include (a)
expressly instructed to skip that line. If answering a line is name change amendment to organizing document required by
predicated on a “Yes” answer to the preceding line, and if the item B on page 1; (b) list of subordinate organizations
organization's answer to the preceding line was “No,” then leave included in a group return required by item H on page 1; (c)
the “If Yes” line blank. articles of merger or dissolution, resolutions, and plans of
All filers must file Schedule O (Form 990). Certain questions liquidation or merger required by Schedule N (Form 990); and
require all filers to provide an explanation on Schedule O (Form (d) for hospital organizations only, a copy of the most recent
990). In general, answers can be explained or supplemented on audited financial statements.
Schedule O (Form 990) if the allotted space on the form or other Don't attach materials not authorized in the instructions or not
schedule is insufficient, or if a “Yes” or “No” answer is required otherwise authorized by the IRS.
but the organization wishes to explain its answer.
To facilitate the processing of your return, don't
Missing or incomplete parts of the form and/or required
password protect or encrypt PDF attachments.
schedules may result in the IRS contacting you to obtain the CAUTION!
Password protecting or encrypting a PDF file that is
missing information. Failure to supply the information may result
attached to an e-filed return prevents the IRS from opening the
in a penalty being assessed to your account. For tips on filing
attachment.
complete returns, go to IRS.gov/Charities.
Reporting proper amounts. Some lines request information
reported on other forms filed by the organization (such as Forms Specific Instructions
W-2, 1099, and 990-T). If the organization is aware that the
amount actually reported on the other form is incorrect, it must
report on Form 990 the information that should have been
reported on the other form (in addition to filing an amended form Heading. Items A–M
with the proper amount). Complete items A through M.
In general, don't report negative numbers, but use -0- instead
Item A. Accounting period. File the 2023 return for calendar
of a negative number, unless the instructions otherwise provide.
year 2023 and fiscal years that began in 2023 and ended in
Report revenue and expenses separately and don't net related
2024. For a fiscal year return, fill in the tax year space at the top
items, unless otherwise provided.
of page 1. See General Instructions, Section D, earlier, for
Inclusion of activities and items of disregarded entities additional information about accounting periods.
and joint ventures. An organization must report on its Form
Item B. Checkboxes. The following checkboxes are under Item
990 all of the revenues, expenses, assets, liabilities, and net
B.
assets or funds of a disregarded entity of which it is the sole
member, and must report on its Form 990 its share of all such Address change. Check this box if the organization changed
items of a joint venture or other investment or arrangement its address and hasn't reported the change on its most recently
treated as a partnership for federal income tax purposes. This filed Form 990, 990-EZ, 990-N, or 8822-B, Change of Address or
includes passive investments. In addition, the organization must Responsible Party—Business, or in correspondence to the IRS.
generally report activities of a disregarded entity or a joint If a change in address occurs after the return is filed, use
venture on the appropriate parts or schedules of Form 990. For TIP Form 8822-B to notify the IRS of the new address.
special instructions about the treatment of disregarded entities
and joint ventures for various parts of the form, see Appendix F. Name change. Check this box if the organization changed its
Reporting information from third parties. Some lines legal name (not its “doing business as” name) and if the
request information that the organization may need to obtain organization hasn't reported the change on its most recently filed
from third parties, such as compensation paid by related Form 990 or 990-EZ or in correspondence to the IRS. If the
organizations; family and business relationships between organization changed its name, attach the following documents.
officers, directors, trustees, key employees, and certain
businesses they own or control; the organization's share of the IF the organization is . . . THEN attach . . .
income and assets of a partnership or joint venture in which it
has an ownership interest; and certain transactions between the a corporation a copy of the amendment to the
articles of incorporation and proof of
organization and interested persons. The organization should filing with the appropriate state
make reasonable efforts to obtain this information. If it is unable authority.
to obtain certain information by the due date for filing the return,
it should file Form(s) 8868 to request a filing extension. See a trust a copy of the amendment to the trust
Section F. Extension of Time To File, earlier. If the organization is instrument, or a resolution to amend
the trust instrument, showing the
unable to obtain this information by the extended due date after effective date of the change of name
making reasonable efforts, and isn't certain of the answer to a and signed by at least one trustee.
particular question, it may make a reasonable estimate, where
applicable, and explain on Schedule O. an unincorporated association a copy of the amendment to the
articles of association, constitution, or
other organizing document, showing
Assembling Form 990, Schedules, and the effective date of the change of
Attachments name and signed by at least two
Before filing Form 990, assemble the package of forms, officers, trustees, or members.
schedules, and attachments in the following order.
1. Core form with Parts I through XII completed, filed in Initial return. Check this box if this is the first time the
numerical order. organization is filing a Form 990 and it hasn't previously filed a
Form 990-EZ, 990-PF, 990-T, or 990-N.

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Final return/terminated. Check this box if the organization          another organization, even if the organizations are related. The 
has terminated its existence or ceased to be a section 501(a) or     organization must have only one EIN. If it has more than one and 
section 527 organization and is filing its final return as an exempt hasn't been advised which to use, notify the:
organization or section 4947(a)(1) trust. For example, an 
organization should check this box when it has ceased                   Department of the Treasury
operations and dissolved, merged into another organization, or          Internal Revenue Service Center
has had its exemption revoked by the IRS. An organization that          Ogden, UT 84201-0027
checks this box because it has liquidated, terminated, or 
dissolved during the tax year must also attach Schedule N (Form      State the numbers the organization has, the name and 
990).                                                                address to which each EIN was assigned, and the address of the 
        An organization must support any claim to have               organization's principal office. The IRS will advise the 
                                                                     organization which number to use.
!       liquidated, terminated, dissolved, or merged by 
CAUTION attaching a certified copy of its articles of dissolution or     A subordinate organization that files a separate Form 
merger approved by the appropriate state authority. If a certified   TIP 990 instead of being included in a group return must use 
copy of its articles of dissolution or merger isn't available, the       its own EIN, and not that of the central organization.
organization must submit a copy of a resolution or resolutions of 
its governing body approving plans of liquidation, termination,          A section 501(c)(9) voluntary employees' beneficiary 
dissolution, or merger.                                              TIP association must use its own EIN and not the EIN of its 
                                                                         sponsor.
Amended return.       Check this box if the organization 
previously filed a return with the IRS for a tax year and is now     Item E. Telephone number.    Enter a telephone number of the 
filing another return for the same tax year to amend the             organization that members of the public and government 
previously filed return. Enter on Schedule O (Form 990) the parts    personnel can use during normal business hours to obtain 
and schedules of the Form 990 that were amended and describe         information about the organization's finances and activities. If the 
the amendments. See General Instructions, Section G, earlier,        organization doesn’t have a telephone number, enter the 
for more information.                                                telephone number of an organization official who can provide 
Application pending.    Check this box if the organization           such information.
either has filed a Form 1023, 1023-EZ, 1024, or 1024-A with the 
IRS and is awaiting a response, or claims tax-exempt status          Item F. Name and address of principal officer. The address 
under section 501(a) but hasn't filed Form 1023, 1023-EZ, 1024,      provided must be a complete mailing address to enable the IRS 
or 1024-A to be recognized by the IRS as tax exempt. If this box     to communicate with the organization's current (as of the date 
is checked, the organization must complete all parts of Form 990     this return is filed) principal officer, if necessary. If the officer 
and any required schedules. An organization that is required to      prefers to be contacted at the organization's address listed in 
file an annual information return (Form 990 or 990-EZ) or submit     item C, enter “same as C above.” For purposes of this item, 
an annual electronic notice (Form 990-N) for a tax year (see         “principal officer” means an officer of the organization who, 
General Instructions, Section A, earlier) must do so even if it      regardless of title, has ultimate responsibility for implementing 
hasn't yet filed a Form 1023, 1023-EZ, 1024, or 1024-A with the      the decisions of the organization's governing body, or for 
IRS, if it claims tax-exempt status.                                 supervising the management, administration, or operation of the 
                                                                     organization.
To qualify for tax exemption retroactive to the date of its 
organization or formation, an organization claiming tax-exempt           If a change in responsible party occurs after the return is 
status under section 501(c) (other than 501(c)(29)) must             TIP filed, use Form 8822-B to notify the IRS of the new 
generally file an application for recognition of exemption (Form         responsible party.
1023, 1023-EZ, 1024, or 1024-A) within 27 months of the end of 
the month in which it was legally organized or formed.               Item G. Gross receipts.  On Form 990, Part VIII, column A , 
                                                                     add line 6b (both columns (i) and (ii)), line 7b (both columns (i) 
Item C. Name and address. Enter the organization's legal             and (ii)), line 8b, line 9b, line 10b, and line 12, and enter the total 
name on the “Name of organization” line. If the organization         here. See the exceptions from filing Form 990 based on gross 
operates under a name different from its legal name, enter the       receipts and total assets as described under General 
alternate name on the “Doing Business As” (DBA) line. If multiple    Instructions, Sections A and B, earlier.
DBA names won't fit on the line, enter one on the line and enter 
the others on Schedule O (Form 990).                                 Item H. Group returns.   If the organization answers “No” to item 
If the organization receives its mail in care of a third party       H(a), it shouldn't check a box in item H(b). If the organization 
(such as an accountant or an attorney), enter on the street          answers “Yes” to item H(a) but “No” to item H(b), attach a list (not 
address line “C/O” followed by the third party's name and street     on Schedule O (Form 990)) showing the name, address, and 
address or P.O. box.                                                 EIN of each local or subordinate organization included in the 
                                                                     group return. Additionally, attach a list (not on Schedule O) 
Include the suite, room, or other unit number after the street       showing the name, address, and EIN of each subordinate 
address. If the post office doesn’t deliver mail to the street       organization not included in the group return. If the organization 
address and the organization has a P.O. box, enter the box           answers “Yes” to item H(a) and “Yes” to item H(b), attach a list 
number instead of the street address.                                (not on Schedule O) showing the name, address, and EIN of 
For foreign addresses, enter the information in the following        each subordinate organization included in the group return. See 
order: city or town, state or province, the name of the country,     Regulations section 1.6033-2(d)(2)(ii). A central or subordinate 
and the postal code. Don't abbreviate the country name.              organization filing an individual return should not attach such a 
If a change of address occurs after the return is filed, use         list. Enter in item H(c) the four-digit group exemption number 
Form 8822-B to notify the IRS of the new address.                    (GEN) if the organization is filing a group return, or if the 
                                                                     organization is a central or subordinate organization in a group 
Item D. EIN. Each organization (including a subordinate of a         exemption and is filing a separate return. Don't confuse the 
central organization) must have its own EIN. Use the EIN             four-digit GEN with the nine-digit EIN reported in item D of the 
provided to the organization for filing its Form 990 and federal tax form's heading. A central organization filing a group return 
returns. An organization should never use the EIN issued to 

2023 Instructions for Form 990                                                                                                             9

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must not report its own EIN in item D, but report the special EIN        determine what to report for prior year revenue and expense 
issued for use with the group return.                                    amounts.
  If attaching a list:                                                   Line 16a. Enter the total of (i) the fees for professional 
• Enter the form number (“Form 990”) and tax year,                       fundraising services reported in Part IX, column (A), line 11e; 
• Enter the group exemption name and EIN, and                            and (ii) the portion of the amount reported in Part IX, column (A), 
• Enter the four-digit GEN.                                              lines 5 and 6, that comprises fees for professional fundraising 
Item I. Tax-exempt status.  Check the applicable box. If the             services paid to officers, directors, trustees, key employees, and 
organization is exempt under section 501(c) (other than section          disqualified persons, whether or not such persons are 
501(c)(3)), check the second box and insert the appropriate              employees of the organization. Exclude the latter amount from 
subsection number within the parentheses (for example, “4” for a         Part I, line 15.
section 501(c)(4) organization).
                                                                         Part II. Signature Block
Item J. Website. Enter the organization's current address for its        The return must be signed by the current president, vice 
primary website, as of the date of filing this return. If the            president, treasurer, assistant treasurer, chief accounting officer, 
organization doesn’t maintain a website, enter “N/A” (not                or other corporate officer (such as a tax officer) who is 
applicable).                                                             authorized to sign as of the date this return is filed. A receiver, 
Item K. Form of organization.     Check the box describing the           trustee, or assignee must sign any return he or she files for a 
organization's legal entity form or status under state law in its        corporation or association. See Regulations section 1.6012-3(b)
state of legal domicile. These include corporations, trusts,             (4). For a trust, the authorized trustee(s) must sign. The definition 
unincorporated associations, and other entities (for example,            of “officer” for purposes of Part II is different from the definition of 
partnerships and limited liability companies (LLCs)).                    officer (see the Glossary) used to determine which officers to 
                                                                         report elsewhere on the form and schedules, and from the 
Item L. Year of formation.  Enter the year in which the                  definition of principal officer for purposes of the Form 990 
organization was legally created under state or foreign law. If a        heading (see the Glossary).
corporation, enter the year of incorporation.
Item M. State of legal domicile.  For a corporation, enter the           Paid Preparer
state of incorporation (country of incorporation for a foreign           Generally, anyone who is paid to prepare the return must sign 
corporation formed outside the United States). For a trust or            the return, list the preparer taxpayer identification number 
other entity, enter the state whose law governs the organization's       (PTIN), and fill in the other blanks in the Paid Preparer Use Only 
internal affairs (or the foreign country whose law governs for a         area. An employee of the filing organization isn't a paid preparer.
foreign organization other than a corporation).
                                                                           The paid preparer must:
Part I. Summary                                                          • Sign the return in the space provided for the preparer's 
                                                                         signature;
        Because Part I generally reports information reported 
TIP     elsewhere on the form, complete Part I after the other           • Enter the preparer information, including the preparer's PTIN; 
                                                                         and
        parts of the form are completed. See General 
Instructions, Section C, earlier.                                        • Give a copy of the return to the organization.
  Complete lines 3–5 and 7–22 by using applicable references               Any paid preparer can apply for and obtain a PTIN online at 
made in Part I to other items.                                           IRS.gov/PTIN or by filing Form W-12, IRS Paid Preparer Tax 
                                                                         Identification Number (PTIN) Application and Renewal.
Line 1. Describe the organization's mission or its most 
significant activities for the year, whichever the organization                  Enter the paid preparer's PTIN, not his or her SSN, in the 
wishes to highlight, on the summary page.                                  !     “PTIN” box in the paid preparer's block. The IRS won't 
                                                                         CAUTION redact the paid preparer's SSN if such SSN is entered 
Line 2. Check this box if the organization answered “Yes” on             on the paid preparer's block. Because Form 990 is a publicly 
Part IV, line 31 or 32, and complete Schedule N (Form 990), Part         disclosable document, any information entered in this block will 
I or Part II.                                                            be publicly disclosed (see Appendix D). For more information 
Line 6. Enter the number of volunteers, full-time and part-time,         about applying for a PTIN online, go to IRS.gov/TaxPros.
including volunteer members of the organization's governing 
body, who provided volunteer services to the organization during         Note. A paid preparer may sign original or amended returns by 
the reporting year. Organizations that don't keep track of this          rubber stamp, mechanical device, or computer software 
information in their books and records or report this information        program.
elsewhere (such as in annual reports or grant proposals) can 
provide a reasonable estimate, and can use any reasonable                Paid Preparer Authorization
basis for determining this estimate. Organizations can, but aren't       On the last line of Part II, check “Yes” if the IRS can contact the 
required to, provide an explanation on Schedule O (Form 990) of          paid preparer who signed the return to discuss the return. This 
how this number was determined, the number of hours those                authorization applies only to the individual whose signature 
volunteers served during the tax year, and the types of services         appears in the Paid Preparer Use Only section of Form 990. It 
or benefits provided by the organization's volunteers.                   doesn’t apply to the firm, if any, shown in that section.
Line 7b. If the organization isn't required to file a Form 990-T for 
the tax year, enter “0.” If the organization hasn't yet filed Form         By checking “Yes,” the organization is authorizing the IRS to 
990-T for the tax year, provide an estimate of the amount it             contact the paid preparer to answer any questions that arise 
expects to report on Form 990-T, Part I, line 11, when it is filed.      during the processing of the return. The organization is also 
                                                                         authorizing the paid preparer to:
Lines 8–19.   If this is an initial return, or if the organization filed • Give the IRS any information missing from the return;
Form 990-EZ or 990-PF in the prior year, leave the “Prior Year”          • Call the IRS for information about processing the return; and
column blank. Use the same lines from the 2022 Form 990 to               • Respond to certain IRS notices about math errors, offsets, 
                                                                         and return preparation.

10                                                                                                      2023 Instructions for Form 990

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The organization isn't authorizing the paid preparer to bind facilities). If there were three or fewer of such activities, describe
the organization to anything or otherwise represent the each program service activity. The organization can report on
organization before the IRS. Schedule O (Form 990) additional activities that it considers of
The authorization will automatically end no later than the due comparable or greater importance, although smaller in terms of
date (excluding extensions) for filing of the organization's 2024 expenses incurred (such as activities conducted with volunteer
Form 990. If the organization wants to expand the paid labor).
preparer's authorization or revoke it before it ends, see Pub. 947, Code. For the 2023 tax year, leave this blank.
Practice Before the IRS and Power of Attorney. Expenses and grants. For each program service reported
on lines 4a–4c, section 501(c)(3) and 501(c)(4) organizations
Check “No” if the IRS should contact the organization or its must enter total expenses included on Part IX, line 25, column
principal officer listed in item F of the heading on page 1, rather (B), and total grants and allocations (if any) included within such
than the paid preparer. total expenses that were reported on Part IX, lines 1–3, column
(B). For all other organizations, entering these amounts is
Part III. Statement of Program Service optional.
Accomplishments Revenue. For each program service, section 501(c)(3) and
Check the box in the heading of Part III if Schedule O (Form 990) 501(c)(4) organizations must report any revenue derived directly
contains any information pertaining to this part. Part III requires from the activity, such as fees for services or from the sale of
reporting regarding the organization's program service goods that directly relate to the listed activity. This revenue
accomplishments. A program service is an activity of an includes program service revenue reported on Part VIII, line 2,
organization that accomplishes its exempt purpose. Examples of column (A), and includes other amounts reported on Part VIII,
program service accomplishments can include: lines 3–11, as related or exempt function revenue. Also include
• A section 501(c)(3) organization's charitable activities such as unrelated business income from a business that exploits an
a hospital's provision of charity care under its charity care policy, exempt function, such as advertising in a journal. For this
a college's provision of higher education to students under a purpose, charitable contributions and grants (including the
degree program, a disaster relief organization's provision of charitable contribution portion, if any, of membership dues)
grants or assistance to victims of a natural disaster, or a nursing reported on Part VIII, line 1, aren't considered revenue derived
home's provision of rehabilitation services to residents; from program services. For organizations other than section
• A section 501(c)(5) labor union's conduct of collective 501(c)(3) and 501(c)(4) organizations, entering these amounts is
bargaining on behalf of its members; optional.
• A section 501(c)(6) business league's conduct of meetings for Description of program services. For each program
members to discuss business issues; or service reported, include the following.
• A section 501(c)(7) social club's operation of recreational and • Describe program service accomplishments through specific
dining facilities for its members. measurements such as clients served, days of care provided,
number of sessions or events held, or publications issued.
Don't report a fundraising activity as a program service • Describe the activity's objective, for both this time period and
accomplishment unless it is substantially related to the the longer-term goal, if the output is intangible, such as in a
accomplishment of the organization's exempt purposes (other research activity.
than by raising funds). • Give reasonable estimates for any statistical information if
Line 1. Describe the organization's mission as articulated in its exact figures aren't readily available. Indicate that this
mission statement or as otherwise adopted by the organization's information is estimated.
governing body, if applicable. If the organization doesn’t have a • Be clear, concise, and complete in the description. Use
mission that has been adopted or ratified by its governing Schedule O (Form 990) if additional space is needed.
body, enter “None.” Donated services or use of equipment, materials, or
facilities. The organization can report the amount of any
Line 2. Answer “Yes” if the organization undertook any new donated services, or use of materials, equipment, or facilities it
significant program services prior to the end of the tax year that received or used in connection with a specific program service,
it didn’t describe in a prior year's Form 990 or 990-EZ. Describe on the lines for the narrative description of the appropriate
these items on Schedule O (Form 990). If any are among the program service. However, don't include these amounts in
activities described on Form 990, Part III, line 4, the organization revenue, expenses, or grants reported on Part III, lines 4a–4e,
can reference the detailed description on line 4. If the even if prepared according to generally accepted accounting
organization has never filed a Form 990 or 990-EZ, answer “No.” principles (GAAP).
Line 3. Answer “Yes” if the organization made any significant Public interest law firm. A public interest law firm exempt
changes prior to the end of the tax year in how it conducts its under section 501(c)(3) or section 501(c)(4) must include a list of
program services to further its exempt purposes, or if the all the cases in litigation or that have been litigated during the
organization ceased conducting significant program services year. For each case:
that had been conducted in a prior year. Describe these items on • Describe the matter in dispute,
Schedule O (Form 990). • Explain how the litigation will benefit the public generally, and
• Enter the fees sought and recovered.
An organization must report new, significant program See Rev. Proc. 92-59, 1992-2 C.B. 411.
TIP services, or significant changes in how it conducts
program services on its Form 990, Part III, rather than in Line 4d. Other program services. Enter on Schedule O (Form
a letter to IRS Exempt Organizations Determinations (“EO 990) the organization's other program services. The detailed
Determinations”). EO Determinations no longer issues letters description required for the three largest program services need
confirming the tax-exempt status of organizations that report not be provided for these other program services. Section 501(c)
such new services or significant changes. (3) and 501(c)(4) organizations must report on line 4d their total
revenues reported on Part VIII, line 2, column (A), and their total
Lines 4a–4c. All organizations must describe their expenses (including grants) reported on Part IX, column (B), that
accomplishments for each of their three largest program are attributable to these other program services, and must report
services, as measured by total expenses incurred (not including on Part III, line 4e, their total program service expenses from Part
donated services or the donated use of materials, equipment, or III, lines 4a–4d. For all other organizations, entering these
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amounts is optional. The organization may report the Line 5. Answer “Yes” only if the organization is a section 501(c)
non-contribution portion of membership dues on line 4d or (4), 501(c)(5), or 501(c)(6) organization that receives
allocate that portion among lines 4a–4c. membership dues, assessments, or similar amounts as defined
in Rev. Proc. 98-19, 1998-1 C.B. 547. Other organizations
Part IV. Checklist of Required answer “No.”
Schedules Line 6. Answer “Yes” if the organization maintained at any time
For each “Yes” answer to a question on Form 990, Part IV, during the organization's tax year a donor advised fund or
complete the applicable schedule (or part or line of the another similar fund or account (that is, any account over which
schedule). See the Glossary and instructions for the pertinent the donor or a person appointed by the donor had advisory
schedules for definitions of terms and explanations that are privileges over the use or investment of any portion of the
relevant to questions in this part. account, but which isn't a donor advised fund). Examples of
other similar funds or accounts include, but aren't limited to, the
The organization isn't required to answer “Yes” to a question types of funds or accounts described as exceptions to the
on Form 990, Part IV, or complete the schedule (or part of a Glossary definition of a donor advised fund.
schedule) to which the question is directed if the organization
isn't required to provide any information in the schedule (or part Line 7. Answer “Yes” if the organization received or held any
of the schedule). Thus, a minimum dollar threshold for reporting conservation easement at any time during the year, regardless
information on a schedule may be relevant in determining of how the organization acquired the easement or whether a
whether the organization must answer “Yes” on a question on charitable deduction was claimed by a donor of the easement.
Form 990, Part IV. Line 8. Answer “Yes” if, at any time during the year, the
Line 1. Answer “Yes” if the organization is a section 501(c)(3) organization maintained collections of works of art, historical
organization that isn't a private foundation. Answer “Yes” if the treasures, and other similar assets as described in ASC
organization claims section 501(c)(3) status but hasn't yet filed a 958-360-45, whether or not the organization reported revenue
Form 1023 or Form 1023-EZ application or received a and assets related to such collections in its financial statements.
determination letter recognizing its section 501(c)(3) status. All Organizations that answer “Yes” on line 8 will often
other organizations answer “No.” TIP answer “Yes” on Part IV, line 30, which addresses
Line 2. Answer “Yes” if any of the following are satisfied. current-year noncash contributions of such items.
• A section 501(c)(3) organization met the 33 / % support test 1 3
of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi); Line 9. Answer “Yes” if, at any time during the organization's tax
checks the box on Schedule A (Form 990), Part II, line 13, 16a, year, the organization (1) had an escrow or custodial account;
or 16b; and received from any one contributor, during the year, (2) provided credit counseling services and/or debt
contributions of the greater of $5,000 (in money or property) or management plan services, such as credit repair or debt
2% of the amount on Form 990, Part VIII, line 1h. An organization negotiations; or (3) acted as an agent, trustee, custodian, or
filing Schedule B (Form 990) can limit the contributors it reports other intermediary for contributions or other assets not included
on Schedule B (Form 990) using this greater-than-$5,000/2% in Part X.
threshold only if it checks the box on Schedule A (Form 990), Line 10. Answer “Yes” if the organization, a related
Part II, line 13, 16a, or 16b. organization, or an organization formed and maintained
• A section 501(c)(3) organization didn’t meet the 33 / % 1 3 exclusively to further one or more exempt purposes of the
support test of the regulations under sections 509(a)(1) and organization (such as a foundation formed and maintained
170(b)(1)(A)(vi), and received during the year contributions of exclusively to hold endowment funds to provide scholarships
$5,000 or more from any one contributor. and other funds for a college or university described within
• A section 501(c)(7), 501(c)(8), or 501(c)(10) organization section 501(c)(3)) held assets in donor-restricted endowment
received, during the year, (a) contributions of any amount for funds board designated (quasi), , or endowment funds at any
use exclusively for religious, charitable, scientific, literary, or time during the year, whether or not the organization follows ASC
educational purposes, or for the prevention of cruelty to children 958, or reports endowment funds in Part X, line 31. See the
or animals; or (b) contributions of $5,000 or more not exclusively instructions for Schedule D (Form 990), Part V, for the definitions
for such purposes from any one contributor. of these types of endowment funds.
• Any other organization that received, during the year,
contributions of $5,000 or more from any one contributor. Line 11. Answer “Yes” if the organization reported an amount for
land, buildings, equipment, or leasehold improvements on Part
Don't attach substitutes for Schedule B (Form 990). X, line 10; an amount for other liabilities on Part X, line 25; or if its
CAUTION! financial statements for the tax year included a footnote that
addresses its liability for uncertain tax positions under FIN 48
Line 3. All organizations must answer this question, even if they (FASB ASC 740) (including a statement that the organization
aren't subject to a prohibition against political campaign had no liability for uncertain tax positions). Also, answer “Yes” if
activities. Answer “Yes” whether the activity was conducted the organization reported in Part X an amount for
directly or indirectly through a disregarded entity or a joint investments-other securities, investments-program related, or
venture or other arrangement treated as a partnership for other assets, on any of line 12,13, or 15, that is 5% or more of
federal income tax purposes and in which the organization is an the total assets reported on Part X, line 16.
owner. Line 12a. Answer “Yes” if the organization received separate,
Line 4. Complete only if the organization is a section 501(c)(3) independent audited financial statements for the year for
organization. Other organizations leave this line blank. Answer which it is completing this return, or if the organization is
“Yes” if the organization engaged in lobbying activities or had a reporting for a short year that is included in, but not identical to,
section 501(h) election in effect during the tax year. All section the period for which the audited financial statements were
501(c)(3) organizations that had a section 501(h) election in obtained. All other organizations answer “No.” Answer “No” if the
effect during the tax year must complete Schedule C (Form 990), organization was included in consolidated audited financial
Part II-A, whether or not they engaged in lobbying activities statements, unless the organization also received separate
during the tax year. audited financial statements.

12 2023 Instructions for Form 990

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An accountant's compilation or review of financial Line 20a. Answer “Yes” if the organization, directly or indirectly
statements isn't considered to be an audit and doesn't produce through a disregarded entity or joint venture treated as a
audited financial statements. If the organization answers “No,” partnership for federal income tax purposes, operated one or
but has prepared, for the year for which it is completing this more hospital facilities at any time during the tax year. Except
return, a financial statement that wasn't audited, the organization in the case of a group return, don't include hospital facilities
can (but isn't required to) provide the reconciliations contained operated by another organization that is treated as a separate
on Schedule D (Form 990), Parts XI–XII. taxable or tax-exempt corporation for federal income tax
Line 12b. Answer “Yes” if the organization was included in purposes. For group returns, answer “Yes” if any subordinate
consolidated, independent audited financial statements for included in the group return operated such a hospital facility.
the year for which it is completing this return. All other Line 20b. If the organization operated one or more hospital
organizations answer “No.” Answer “Yes” if the organization is facilities at any time during the tax year, then it must attach a
reporting for a short year that is included in, but not identical to, copy of its most recent audited financial statements. If the
the period for which the audited financial statements were organization was included in consolidated audited financial
obtained. statements but not separate audited financial statements for the
Line 13. Answer “Yes” if the organization checked the box on tax year, then it must attach a copy of the consolidated financial
Schedule A (Form 990), Part I, line 2, indicating that it is a statements, including details of consolidation (whether or not
school. audited).
Lines 14a–14b. Answer “Yes” on line 14a if the organization Line 21. Answer “Yes” if the organization reported on Part IX,
maintained an office, or had employees or agents, or line 1, column (A), more than $5,000 of grants and other
independent contractors outside the United States. Answer assistance to any domestic organization, or to any domestic
“Yes” on line 14b if the organization had aggregate revenue or government. For instance, answer “No” if the organization made
expenses of more than $10,000 from or attributable to a $4,000 grant to each of two domestic organizations and no
grantmaking, fundraising activities, business, investment, and other grants. Don't report grants or other assistance provided to
program service activities outside the United States, or if the domestic organizations or domestic governments for the
book value of the organization's aggregate investments in foreign purpose of providing grants or other assistance to designated
partnerships, foreign corporations, and other foreign entities was foreign organizations or foreign individuals.
$100,000 or more at any time during the tax year. Section 501(c)(21) trusts. Use Schedule I (Form 990),
In the case of indirect investments made through investment Grants and Other Assistance to Organizations, Governments,
entities, the extent to which revenue or expenses are taken into and Individuals in the United States, to report amounts over
account in determining whether the $10,000 threshold is $5,000 paid by the trust (1) to the Federal Black Lung Disability
exceeded will depend upon whether the investment entity is Trust Fund pursuant to section 3(b)(3) of Public Law 95-227, or
treated as a partnership or corporation for U.S. tax purposes. For (2) for insurance exclusively covering liabilities under sections
example, an organization with an interest in a foreign partnership 501(c)(21)(A)(i)(I) and 501(c)(21)(A)(i)(IV). For details, see
would need to take into account its share of the partnership's Regulations section 1.501(c)(21)-1(d).
revenue and expenses in determining whether the $10,000 Line 22. Answer “Yes” if the organization reported on Part IX,
threshold is exceeded. An organization with an investment in a line 2, column (A), more than $5,000 of aggregate grants and
foreign corporation would need to take into account dividends it other assistance to or for domestic individuals. Don't report
receives from the corporation, but wouldn't need to take into grants or other assistance provided to or for domestic individuals
account or report any portion of the revenues, expenses, or for the purpose of providing grants or other assistance to
expenditures of a foreign corporation in which it holds an designated foreign organizations or foreign individuals.
investment, provided that the corporation is treated as a Section 501(c)(21) trusts. Use Schedule I (Form 990) to
separate corporation for U.S. tax purposes. report amounts over $5,000 paid by the black lung trust to or for
Line 15. Answer “Yes” if the organization reported on Part IX, the benefit of miners or their beneficiaries other than amounts
line 3, column (A), more than $5,000 of grants and other included on line 21. Such payments could include direct
assistance to any foreign organization or entity (including a payment of medical bills, etc., authorized by the Act and
foreign government), or to a domestic organization or accident and health benefits for retired miners and their spouses
domestic individual for the purpose of providing grants or other and dependents.
assistance to a designated foreign organization or Line 23. Answer “Yes” if the organization:
organizations. • Listed in Part VII a former officer director trustee key , , ,
Line 16. Answer “Yes” if the organization reported on Part IX, employee, or highest compensated employee; or
line 3, column (A), more than $5,000 of aggregate grants and • Reported for any person listed in Part VII more than $150,000
other assistance to foreign individuals, or to domestic of reportable compensation and other compensation.
organizations or domestic individuals for the purpose of Also answer “Yes” if, under the circumstances described in
providing grants or other assistance to a designated foreign the instructions for Part VII, Section A, line 5, the filing
individual or individuals. organization had knowledge that any person listed in Part VII,
Section A, received or accrued compensation from an
Lines 17–18. Answer “Yes” on line 17 if the total amount
reported for professional fundraising services in Part IX unrelated organization for services rendered to the filing
organization.
(line 11e, plus the portion of the line 6 amount attributable to
professional fundraising services) exceeds $15,000. Line 24. Lines 24a–24d involve questions regarding
Answer “Yes” on line 18 if the sum of the amounts reported on tax-exempt bonds. All organizations must answer “Yes” or “No”
lines 1c and 8a of Form 990, Part VIII, exceeds $15,000. An on line 24a. Those organizations that answer “Yes” on line 24a
organization that answers “No” should consider whether to must also answer lines 24b through 24d and complete
complete Schedule G (Form 990) in order to report its Schedule K (Form 990), Supplemental Information on
fundraising activities or gaming activities for state or other Tax-Exempt Bonds. Those that answer “No” to line 24a can skip
reporting purposes. to line 25a.

2023 Instructions for Form 990 13

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Line 24a. Answer “Yes” and complete Schedule K (Form 990) these questions. The organization should review carefully the
for each tax-exempt bond issued by or for the benefit of the instructions for Schedule L (Form 990), Parts II–IV, before
organization after December 31, 2002, (including refunding answering these questions and completing Schedule L (Form
bonds) with an outstanding principal amount of more than 990).
$100,000 as of the last day of the organization's tax year. For this
Line 29. The organization is required to answer “Yes” on line 29
purpose, bonds that have been legally defeased, and as a result
if it received during the year more than $25,000 in fair market
are no longer treated as a liability of the organization, aren't
value (FMV) of donations, gifts, grants, or other contributions
considered outstanding.
of property other than cash, regardless of the manner received
Line 24b. For purposes of line 24b, the organization need not (such as for use in a charity auction). Don't include
include the following as investments of proceeds. contributions of services or use of facilities.
• Any investment of proceeds relating to a reasonably required
reserve or replacement fund as described in section 148(d). Line 30. The organization is required to answer “Yes” on line 30
• Any investment of proceeds properly characterized as if during the year it received as a donation, gift, grant, or other
replacement proceeds as defined in Regulations section contribution:
1.148-1(c). • Any work of art historical treasure, , historical artifact,
• Any investment of net proceeds relating to a refunding scientific specimen, archaeological artifact, or similar asset,
escrow as defined in Regulations section 1.148-1(b). including a fractional interest, regardless of amount or whether
Temporary period exceptions are described in section 148(c) the organization maintains collections of such items; or
and Regulations section 1.148-2(e). For example, there is a • Any qualified conservation contributions regardless of
3-year temporary period applicable to proceeds spent on whether the contributor claimed a charitable contribution
expenditures for capital projects and a 13-month temporary deduction for such contribution.
period applicable to proceeds spent on working capital
expenditures. See the instructions for Schedule M (Form 990), Noncash
Line 24c. For purposes of line 24c, the organization is treated Contributions, for definitions of these terms.
as maintaining an escrow account if such account is maintained Lines 31–32. The organization must answer “Yes” if it
by a trustee for tax-exempt bonds issued for the benefit of the liquidated, terminated, dissolved, ceased operations, or
organization. engaged in a significant disposition of net assets during the
Line 24d. Answer “Yes” if the organization has received a year. See the instructions for Schedule N (Form 990) for
letter ruling that its obligations were issued on behalf of a state or definitions and explanations of these terms and transactions or
local governmental unit; meets the conditions for issuing events, and a description of articles of dissolution and other
tax-exempt bonds as set forth in Rev. Rul. 63-20, 1963-1 C.B. information that must be filed with Form 990.
24 (see Rev. Proc. 82-26, 1982-1 C.B. 476); or is a constituted Note that a significant disposition of net assets may result
authority organized by a state or local governmental unit to issue from either an expansion or contraction of operations.
tax-exempt bonds in order to further public purposes (see Rev. Organizations that answer “Yes” on either of these questions
Rul. 57-187, 1957-1 C.B. 65). Also answer “Yes” if the must also check the box in Part I, line 2, and complete
organization has outstanding qualified scholarship funding Schedule N (Form 990), Part I or Part II.
bonds under section 150(d) or bonds of a qualified volunteer fire
department under section 150(e). Lines 33–34. The organization is required to report on
Schedule R (Form 990) certain information regarding ownership
Lines 25a–25b. Complete lines 25a and 25b only if the or control of, and transactions with, its disregarded entities and
organization is a section 501(c)(3), 501(c)(4), or 501(c)(29) tax-exempt and taxable related organizations. An organization
organization. If the organization isn't described in section 501(c) that answers “Yes” on line 33 or 34 must enter its disregarded
(3), 501(c)(4), or 501(c)(29), skip lines 25a and 25b and leave entities and related organizations on Schedule R (Form 990) and
them blank. On line 25b, answer “Yes” if the organization provide specified information regarding such organizations.
became aware, prior to filing this return, that it engaged in an
excess benefit transaction with a disqualified person in a Report disregarded entities on Schedule R (Form 990), Part I;
prior year, and if the transaction hasn’t been reported on any of related tax-exempt organizations on Part II; related organizations
the organization’s prior Forms 990 or 990-EZ. taxable as partnerships on Part III; and any related organizations
taxable as C or S corporations or trusts on Part IV.
An excess benefit transaction can have serious
TIP implications for the disqualified person that entered Lines 35a–35b. If an organization was a controlled entity of
into the transaction with the organization, any the filing organization under section 512(b)(13) during the tax
organization managers that knowingly approved of the year, the filing organization must answer “Yes” on line 35a. It
transaction, and the organization itself. A section 501(c)(3), must answer “Yes” on line 35b and complete Schedule R (Form
501(c)(4), or 501(c)(29) organization that becomes aware that it 990), Part V, line 2, if it either (1) received or accrued from its
may have engaged in an excess benefit transaction should controlled entity any interest, annuities, royalties, or rent,
obtain competent advice regarding section 4958, pursue regardless of amount, during the tax year; or (2) engaged in
correction of any excess benefit, and take other appropriate another type of transaction (see Schedule R (Form 990) for a list
steps to protect its interests with regard to such transaction and of transactions) with the controlled entity, if the amounts involved
the potential impact it could have on the organization's continued during the tax year for that type of transaction exceeded
exempt status. See Appendix G, later, for a discussion of section $50,000. See the Glossary and the Instructions for Schedule R
4958; Schedule L (Form 990), Part I; and Form 4720, Schedule I, (Form 990).
regarding reporting of excess benefit transactions. Controlled entities are a subset of related organizations.
Answer “No” to line 35a if the organization had no related
Lines 26–28. Lines 26 through 28 ask questions about loans organizations during the tax year. If the answer to line 35a is
and other receivables and payables between the organization “No,” leave line 35b blank.
and certain interested persons, and certain direct and indirect
business transactions between the organization and governance Line 36. Complete line 36 only if the organization is a section
and management officials of the organization or their associated 501(c)(3) organization and engaged in a transaction over
businesses or family members. All organizations must answer $50,000 during the tax year with a related organization that
was tax exempt under a section other than section 501(c)(3). All

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other organizations leave this line blank and go to line 37. See agents of the filing organization, including common paymasters
the Instructions for Schedule R (Form 990) for more information and payroll agents, for the calendar year ending with or within
on what needs to be reported on Schedule R (Form 990), Part V, the organization's tax year. Enter -0- if the organization didn't file
line 2. any such forms for the calendar year ending with or within its tax
year, or if the organization is filing for a short year and no
Line 37. Answer “Yes” if, at any time during the year, the
calendar year ended within its tax year.
organization conducted more than 5% of its activities, measured
by total gross revenue for the tax year or total assets of the Line 1b. Form W-2G pertains to certain gambling winnings.
organization at the end of its tax year, whichever is greater,
Line 1c. For more information on backup withholding for
through an unrelated organization that is treated as a
missing or incorrect names or taxpayer identification numbers,
partnership for federal income tax purposes, and in which the
see Pub. 1281, Backup Withholding for Missing and Incorrect
organization was a partner or member at any time during the tax
Name/TIN(s). If backup withholding rules didn't apply to the
year. The 5% test is applied on a partnership-by-partnership
organization because it didn't make a reportable payment to a
basis, although direct ownership by the organization and indirect
vendor or provide reportable gaming (gambling) winnings to a
ownership through disregarded entities or tiered entities treated
prize winner, then leave line 1c blank.
as partnerships are aggregated for this purpose. The
organization need not report on Schedule R (Form 990), Part VI, Line 2a. Include on this line the number of the organization's
either (1) the conduct of activities through an organization employees (not the number of Forms W-2) reported on a Form
treated as a taxable or tax-exempt corporation for federal income W-3, Transmittal of Wage and Tax Statements, by both the filing
tax purposes, or (2) unrelated partnerships that meet both of the organization and reporting agents of the filing organization,
following conditions. including common paymasters and payroll agents, for the
• 95% or more of the filing organization's gross revenue from calendar year ending with or within the filing organization's tax
the partnership for the partnership's tax year ending with or year. Enter -0- if the organization didn't have any employees
within the organization's tax year is described in sections 512(b) during the calendar year ending with or within its tax year, or if
(1), 512(b)(2), 512(b)(3), and 512(b)(5), such as interest, the organization is filing for a short year and no calendar year
dividends, royalties, rents, and capital gains (including unrelated ended within its tax year.
debt-financed income). Line 2b. If the organization reported at least one employee on
• The primary purpose of the filing organization's investment in line 2a, answer whether the organization or reporting agents of
the partnership is the production of income or appreciation of the organization filed all required federal employment tax returns
property and not the conduct of a section 501(c)(3) charitable (which include Form 940, Employer's Annual Federal
activity such as program-related investing. Unemployment (FUTA) Tax Return; and Form 941, Employer's
Line 38. Answer “Yes” if the organization completed QUARTERLY Federal Tax Return) relating to such employees.
Schedule O (Form 990). For more information, see the discussion of employment taxes in
Pub. 557. The organization may leave line 2b blank if it didn't
Schedule O (Form 990) must be completed and filed by
report any employees on line 2a.
TIP all organizations that file Form 990. All filers must
provide narrative responses to certain questions (for Line 3a. Check “Yes” on line 3a if the organization's total gross
example, Part VI, lines 11b and 19) on Schedule O (Form 990). income from all of its unrelated trades or businesses is
Certain filers must provide narrative responses to other $1,000 or more for the tax year. See Pub. 598, Tax on Unrelated
questions (for example, Part III, line 4d; Part V, line 3b; Part VI, Business Income of Exempt Organizations, for a description of
lines 2–7b, 9, 12c, and 15a–b, for “Yes” responses; Part VI, lines unrelated business income and the Form 990-T filing
8a–b and 10b, for “No” responses; and Part XII, line 3b, for a requirements for organizations having such income.
“No” response). All filers can supplement their answers to other Neither Form 990-T nor Form 990 is a substitute for the
Form 990 questions on Schedule O (Form 990). ! other. Report on Form 990 items of income and expense
CAUTION that are also required to be reported on Form 990-T
Part V. Statements Regarding Other when the organization is required to file both forms.
IRS Filings and Tax Compliance Line 3b. Answer “Yes” if the organization checked “Yes” on
Check the box in the heading of Part V if Schedule O (Form 990) line 3a and filed Form 990-T by the time this Form 990 is filed.
contains any information pertaining to this part. Check “No” if the organization answered “Yes” on line 3a but
See the Glossary for definitions of terms used in the hasn’t filed Form 990-T by the time this Form 990 is filed, even if
TIP questions in this section. the organization has applied for an extension to file Form 990-T.
If “No” on line 3b, provide an explanation on Schedule O (Form
990).
Some questions in this part pertain to other IRS forms.
TIP Forms are available by downloading from the IRS All tax-exempt organizations must pay estimated taxes
website at IRS.gov/OrderForms. Also see Appendix H. ! for their unrelated business income if they expect their
Forms and Publications To File or Use. CAUTION tax liability to be $500 or more.

Line 1a. The organization must use Form 1096, Annual Line 4a. Answer “Yes” if either (1) or (2) below applies.
Summary and Transmittal of U.S. Information Returns, to 1. At any time during the calendar year ending with or within
transmit to the IRS paper Forms 1099, 1098, 5498, and W-2G, the organization's tax year, the organization had an interest in,
which are information returns reporting certain amounts paid or or signature or other authority over, a financial account in a
received by the organization. Report all such returns filed for the foreign country (such as a bank account, securities account, or
calendar year ending with or within the organization's tax year. If other financial account); and
the organization transmits any of these forms electronically, add a. The combined value of all such accounts was more than
this number to the total reported. Examples of payments $10,000 at any time during the calendar year; and
requiring Form 1099 reporting include certain payments to b. The accounts weren't with a U.S. military banking facility
independent contractors for services rendered. Report on this operated by a U.S. financial institution.
line Forms 1099, 1098, 5498, and W-2G filed by reporting

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2. The organization owns more than 50% of the stock in any Example. A donor gives a charity $100 in consideration for a
corporation that would answer “Yes” to item 1 above. concert ticket valued at $40 (a quid pro quo contribution). In
this example, $60 would be deductible. Because the donor's
If “Yes,” electronically file FinCEN Form 114, Report of Foreign payment exceeds $75, the organization must furnish a
Bank and Financial Accounts (FBAR), with the Department of disclosure statement even though the taxpayer's deductible
the Treasury using FinCEN's BSA E-Filing System. Because amount doesn't exceed $75. Separate payments of $75 or less
FinCEN Form 114 isn't a tax form, don't file it with Form 990. made at different times of the year for separate fundraising
See FINCEN.gov for more information. events won't be aggregated for purposes of the $75 threshold.
Line 4b. Enter the name of each foreign country in which a See section 6113 and Notice 88-120, 1988-2 C.B. 454.
foreign account described on line 4a is located. Use Schedule O TIP
(Form 990) if more space is needed.
Line 5. Answer “Yes” on line 5a if the organization was party to a Lines 7c and 7d. If the organization is required to file Form
prohibited tax shelter transaction as described in section 8282, Donee Information Return, to report information to the IRS
4965(e) at any time during the organization's tax year. A and to donors about dispositions of certain donated property
prohibited tax shelter transaction is any listed transaction, within made within 3 years after the donor contributed the property, it
the meaning of section 6707A(c)(2), and any prohibited must answer “Yes” and indicate the number of Forms 8282 filed.
reportable transaction. A prohibited reportable transaction is a Lines 7e and 7f. If, in connection with a transfer to or for the
confidential transaction within the meaning of Regulations use of the organization, the organization directly or indirectly
section 1.6011-4(b)(3), and a transaction with contractual pays premiums on any personal benefit contract, or there is an
protection within the meaning of Regulations section 1.6011-4(b) understanding or expectation that any person will directly or
(4). For more information on prohibited tax shelter transactions, indirectly pay such premiums, the organization must report on
go to IRS.gov. Form 8870, Information Return for Transfers Associated With
An organization that files Form 990 (other than a section 527 Certain Personal Benefit Contracts, the premiums it paid, and
political organization) and that is a party to a prohibited tax the premiums paid by others but treated as paid by the
shelter transaction must file Form 8886-T, Disclosure by organization. The organization must report and pay an excise
Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction, tax, equal to premiums paid, on Form 4720. A personal benefit
and may also have to file Form 4720, Return of Certain Excise contract is generally any life insurance, annuity, or endowment
Taxes Under Chapters 41 and 42 of the Internal Revenue Code, contract that benefits, directly or indirectly, the transferor, a
and pay an excise tax imposed by section 4965. For more member of the transferor's family, or any other person
information, see the instructions for Forms 8886-T and 4720. designated by the transferor (other than an organization
described in section 170(c)).
Line 6. Answer “Yes” on line 6a only if the organization has Line 7g. Form 8899, Notice of Income From Donated
annual gross receipts that are normally greater than $100,000 Intellectual Property, must be filed by certain organizations that
and if it solicited contributions not deductible under section 170 received a charitable gift of qualified intellectual property that
during the tax year. produces net income. The organization should check “Yes” if it
Any fundraising solicitation (including solicitation of member provided all required Forms 8899 for the year for net income
dues) by or on behalf of any section 501(c) or 527 organization produced by donated qualified intellectual property. Qualified
that isn't eligible to receive contributions deductible as intellectual property is any patent, copyright (other than certain
charitable contributions for federal income tax purposes must self-created copyrights), trademark, trade name, trade secret,
include an explicit statement that contributions or gifts to it aren't know-how, software (other than certain “canned” or
deductible as charitable contributions. The statement must be in “off-the-shelf” software or self-created software), or similar
an easily recognizable format whether the solicitation is made in property, or applications or registrations of such property. If the
written or printed form, by television or radio, or by telephone. organization didn't receive a contribution of qualified intellectual
Failure to disclose that contributions aren't deductible could property, leave line 7g blank.
result in a penalty of $1,000 for each day on which a failure Line 7h. A donor of (1) a motor vehicle for use on public
occurs. The maximum penalty for failures by any organization, roads, (2) a boat, or (3) an airplane can't claim a charitable
during any calendar year, shall not exceed $10,000. See section contribution deduction in excess of $500 unless the donee
6710 for details. In cases where the failure to make the organization provides the donor with a Form 1098-C,
disclosure is due to intentional disregard of the law, more severe Contributions of Motor Vehicles, Boats, and Airplanes, for the
penalties apply. No penalty will be imposed if the failure is due to donation (or a written acknowledgment with the same
reasonable cause. information). See the instructions for Form 1098-C for more
information. If the organization didn't receive a contribution of a
All organizations that qualify under section 170(c) to receive car, boat, airplane, or other vehicle, leave line 7h blank.
contributions that are deductible as charitable contributions for
federal income tax purposes (such as domestic section 501(c) Line 8. A sponsoring organization of a donor advised fund
(3) organizations other than organizations that test for public must answer “Yes” if any one of its donor advised funds had
safety) should answer “No” on line 6a. excess business holdings at any time during the organization's
tax year. All other organizations should leave this line blank and
Line 7. Line 7 is directed only to organizations that can receive go to line 9. If “Yes,” see the instructions for Schedule C of Form
deductible charitable contributions under section 170(c). See 4720 to determine whether the organization is subject to the
Pub. 526, Charitable Contributions, for a description of such excess business holdings tax under section 4943 and is required
organizations. All other organizations should leave lines 7a to file Form 4720.
through 7h blank and go to line 8.
For purposes of the excise tax on excess business holdings
Lines 7a and 7b. If a donor makes a payment in excess of under section 4943, a donor advised fund is treated as a private
$75 partly as a contribution and partly in consideration for goods foundation.
or services provided by the organization, the organization must
generally notify the donor of the value of goods and services Line 9. Line 9 is required to be completed by sponsoring
provided. organizations maintaining a donor advised fund. All other
organizations can leave this line blank and go to line 10.

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Line 9a. Answer “Yes” if the organization made any taxable Line 10a. Enter the amount of initiation fees, capital
distributions under section 4966 during the organization's tax contributions, and unusual amounts of income included in Part
year. If “Yes,” complete and file Form 4720, Schedule K, to VIII. Statement of Revenue, line 12, Total revenue, but not
calculate and pay the tax. included in the definition of gross receipts for section 501(c)(7)
Under section 4966, a taxable distribution includes a exemption purposes as discussed in Appendix C. However, if the
distribution from a donor advised fund to an individual. A organization is a college fraternity or sorority that charges
taxable distribution also includes a distribution from a donor membership initiation fees but not annual dues, don't include
advised fund to an estate, partnership, association, company, or such initiation fees.
corporation unless: Line 10b. Enter the amount of gross receipts included in
• The distribution is for a charitable purpose (for example, a Part VIII. Statement of Revenue, line 12, Total Revenue, derived
purpose described in section 170(c)(2)(B)), and from the general public for use of the organization's facilities, that
• The organization exercises expenditure responsibility for the is, from persons other than members or their spouses,
distribution. dependents, or guests.
The above doesn't apply to distributions to any organization Include the amount entered on line 10b of Form 990 on
described in section 170(b)(1)(A) (other than a disqualified TIP the club's Form 990-T if required to be filed. Investment
supporting organization, defined in section 4966(d)(4)), to the income earned by a section 501(c)(7) organization isn't
sponsoring organization of such donor advised fund, or to any tax-exempt income unless set aside for the following purposes:
other donor advised fund. religious, charitable, scientific, literary, educational, or prevention
Line 9b. Answer “Yes” if the organization made a distribution of cruelty to children or animals.
from a donor advised fund to a donor, donor advisor, or
related person during the organization's tax year. For purposes If the combined amount of an organization's gross investment
of this question, a related person is any family member of the income, and other gross income from unrelated trades or
donor or donor advisor and any 35% controlled entity (as businesses, is $1,000 or more for the tax year, the organization
defined in section 4958(f)) of the donor or donor advisor. If “Yes,” must report the investment income, and other unrelated
complete and file Form 4720 , Schedule L (Form 990). business income, on Form 990-T.
If an organization makes a distribution from a Line 11. Answer lines 11a and 11b only if the organization is
! donor advised fund resulting from the advice of a exempt under section 501(c)(12).
CAUTION donor, donor advisor, family member, or 35%
One of the requirements that an organization must meet to
controlled entity of any of these persons, which qualify under section 501(c)(12) is that at least 85% of its gross
distribution directly or indirectly provides a more than income consists of amounts collected from members for the sole
incidental benefit to one of such persons, section 4967 purpose of meeting losses and expenses. For purposes of
imposes a tax on (1) the person upon whose advice the section 501(c)(12), the term “gross income” means gross
distribution was made, (2) the beneficiary of the receipts without reduction for any cost of goods sold.
distribution, and (3) the fund manager for knowingly
agreeing to make the distribution. The persons liable for Member income for purposes of this 85% Member Income
the section 4967 tax must file Form 4720 to pay the tax. No Test is income derived directly from the members to pay for
section 4967 tax will be imposed on a distribution if a tax services that form the basis for tax exemption under section
has been imposed for the distribution under section 4958. 501(c)(12), and includes payments for purchases of water,
electricity, and telephone service. Member income doesn't
If an organization makes a distribution from a donor include interest income, gains from asset or security sales, or
advised fund to a donor, donor advisor, family member, or dividends from another cooperative (unless that cooperative is
35% controlled entity of these persons, then the also a member).
transaction might be a section 4958 transaction. Such Members are those individuals or entities that have the right
transactions include any grant, loan, compensation, or to elect the governing board of the organization, are involved in
other similar payment to these persons, as well as any the operations of the organization, and receive a share of its
other payment resulting in excess benefit. excess operating revenues.
When calculating the member income percentage to
Line 10. Answer lines 10a and 10b only if the organization is determine whether an organization meets the 85% Member
exempt under section 501(c)(7). Income Test, the organization may exclude specific sources of
A section 501(c)(7) organization isn't exempt from income from both the numerator and the denominator of the
TIP income tax if any written policy statement, including the fraction. For example, if an organization is a corporation and it
governing instrument and bylaws, allows discrimination receives an amount that qualifies as a contribution to capital
on the basis of race, color, or religion. under section 118, then that amount isn't included in either the
numerator or the denominator because it isn't considered to be
However, section 501(i) allows social clubs to retain their income for tax purposes. However, the payment must meet the
exemption under section 501(c)(7) even though their following conditions (see Rev. Rul. 93-16, 1993-1 C.B. 26) to
membership is limited (in writing) to members of a particular qualify as a contribution to capital.
religion if the social club: • It must become a permanent part of the organization’s
1. Is an auxiliary of a fraternal beneficiary society exempt working capital.
under section 501(c)(8); and • It must not be compensation for specific quantifiable services.
• It must be bargained for.
2. Limits its membership to the members of a particular • It must benefit the organization commensurately with its value.
religion, or the membership limitation is: • It must ordinarily be used in or contribute to the production of
a. A good-faith attempt to further the teachings or principles additional income.
of that religion, and Gross income for mutual or cooperative electric companies is
b. Not intended to exclude individuals of a particular race or figured by excluding any income received or accrued from the
color. following.
1. Qualified pole rentals.
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2. Any provision or sale of electric energy transmission Line 13a. If the organization is licensed to issue qualified
services or ancillary services if the services are provided on a health plans in more than one state, check “Yes.” If the
nondiscriminatory, open-access basis under an open-access organization is licensed to issue qualified health plans in only
transmission tariff; approved or accepted by the Federal Energy one state, check “No.” In either case, report on Schedule O
Regulatory Commission (FERC) or under an independent (Form 990) each state in which the organization is licensed to
transmission provider agreement approved or accepted by issue qualified health plans, the dollar amount of reserves each
FERC (other than income received or accrued directly or state requires the organization to maintain, and the dollar
indirectly from a member). amount of reserves the organization maintains and reports to
3. The provision or sale of electric energy distribution each state.
services or ancillary services, if the services are provided on a Line 13b. Report the highest dollar amount of reserves the
nondiscriminatory, open-access basis to distribute electric organization is required to maintain by any of the states in which
energy not owned by the mutual or electric cooperative the organization is licensed to issue qualified health plans.
company: Line 13c. Report the highest dollar amount of reserves the
a. To end-users who are served by distribution facilities not organization maintains on hand and reports to a state in which
owned by the company or any of its members (other than income the organization is licensed to issue qualified health plans.
received or accrued directly or indirectly from a member), or Line 14a. Answer “Yes” on line 14a if the organization
received any payments during the year for indoor tanning
b. Generated by a generation facility not owned or leased by services. “Indoor tanning services” are services employing any
the company or any of its members and which is directly electronic product designed to incorporate one or more
connected to distribution facilities owned by such company or ultraviolet lamps and intended for the irradiation of an individual
any of its members (other than income received or accrued by ultraviolet radiation, with wavelengths in air between 200 and
directly or indirectly from a member). 400 nanometers, to induce skin tanning.
4. From any nuclear decommissioning transaction. Line 14b. If an organization received a payment for services
5. From any asset exchange or conversion transaction. for indoor tanning services during the year, it must collect from
the recipient of the services a tax equal to 10% of the amount
For a mutual or cooperative telephone company, gross paid for such service, whether paid by insurance or otherwise,
income doesn't include amounts received or accrued either from and remit such tax quarterly to the IRS by filing Form 720,
another telephone company for completing long distance calls to Quarterly Federal Excise Tax Return. If the organization filed
or from or between the telephone company's members, from Form 720 during the year, it should check “Yes” on line 14b. If it
qualified pole rentals, from the sale of display listings in a answers “No” on line 14b, it should explain on Schedule O (Form
directory furnished to the telephone company's members, or 990) why it didn't file Form 720.
from prepayment of a loan under section 306A, section 306B, or Line 15. See the instructions for Form 4720, Schedule N, to
section 311 of the Rural Electrification Act of 1936 (as in effect determine if you paid to any covered employee more than $1
on January 1, 1987). million in remuneration or paid an excess parachute payment
If the calculated member income percentage for a during the year. Remuneration paid to a covered employee
TIP section 501(c)(12) organization is less than 85% for the includes any remuneration paid by a related organization.
tax year, then the organization fails to qualify for Line 16. Line 16 applies to private colleges and universities
tax-exempt status for that year, and it must file Form 1120, U.S. subject to the excise tax on net investment income under section
Corporation Income Tax Return, in lieu of Form 990 or 990-EZ for 4968. All other organizations, including state colleges and
the year. However, failing the 85% Member Income Test in one universities described in the first sentence of section 511(a)(2)
year doesn't cause permanent loss of tax-exempt status under (B), aren’t subject to this tax, and therefore check the “No” box
section 501(c)(12). So long as the organization's member on line 16, and go to Part VI. A private college or university will
income percentage is equal to or greater than 85% in any be subject to the excise tax on net investment income under
subsequent tax year, the organization may file Form 990 or section 4968 only if four threshold tests are met.
990-EZ for that year, even if Form 1120 was filed in a prior year. 1. The organization must be an eligible educational
institution as defined in section 25A(f)(2). Section 25A(f)(2)
Line 12. All organizations that aren't section 4947(a)(1) trusts defines “eligible educational institution” as an institution that is
are to leave line 12 blank. described in section 481 of the Higher Education Act of 1965 (20
If a section 4947(a)(1) nonexempt charitable trust has no U.S.C. 1088), as in effect on August 5, 1997, and is eligible to
taxable income under subtitle A, its filing of Form 990 can be participate in a program under title IV of such Act (20 USCS
used to meet its income tax return filing requirement under sections 1070 et seq.).
section 6012. Such a trust must, if it answers “Yes” on line 12a, 2. The organization must have had at least 500
report its tax-exempt interest received or accrued (if reporting tuition-paying students, based upon a daily average student
under the accrual method) during the tax year on line 12b. count, during the preceding tax year.
Section 4947(a)(1) trusts must complete all sections of the 3. More than 50% of those students must have been located
Form 990 and schedules that section 501(c)(3) organizations in the United States.
must complete. All references to a section 501(c)(3) organization 4. The aggregate FMV, at the end of the preceding tax year,
on the Form 990, schedules, and instructions shall include a of the assets not used directly in carrying out the organization’s
section 4947(a)(1) trust (for instance, such a trust must complete exempt purpose, held by the organization and related
Schedule A (Form 990), unless expressly excepted). organizations, must be at least $500,000 per student.
Line 13. Answer lines 13a, 13b, and 13c only if the organization Use the worksheet below to determine whether the
has received a loan or grant under the Department of Health and organization meets the last three threshold tests above. Save
Human Services CO-OP program. this worksheet with the organization’s records.

18 2023 Instructions for Form 990

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Threshold Tests for Section 4968
1. Enter the daily average number of FTE tuition-paying students in all locations. If fewer than 500, check “No” on line 16. If 500 or more, go to line 2.
2. Enter the daily average number of FTE tuition-paying students in the United States.
3. Divide line 2 by line 1. If 50% or less, check “No” on line 16. If greater than 50%, go to line 4.
4. Enter the FMV of assets held by the organization but not used directly in carrying out the $
organization’s exempt purpose.
5. Enter the FMV of assets held by one or more related organizations. $
6. Total. Add lines 4 and 5. $
7. Divide line 6 by the daily average number of FTE students. If less than $500,000, check “No” on line 16. If $500,000 or more, check “Yes” on $
line 16.
Worksheet line 1. To calculate the number of tuition-paying When calculating the FMV of such assets of a related
students during the preceding tax year (including for purposes of organization, exclude (1) assets of any related organization to
determining the number of students at a particular location), the extent that such assets are taken into account with respect to
enter the daily average number of full-time equivalent (FTE) another educational institution; and (2) unless the related
tuition-paying students attending the institution, taking part-time organization is controlled by the educational institution, or unless
tuition-paying students into account on a full-time student the related organization is a supporting organization of the
equivalent basis. educational institution, omit assets that are not intended, or are
not available, for the use or benefit of the educational institution.
If worksheet line 1 is fewer than 500, the organization is not
subject to the section 4968 excise tax on net investment income. Worksheet line 6. Add lines 4 and 5.
The organization should answer “No” on line 16. If worksheet Worksheet line 7. Divide line 6 by the daily average number
line 1 is 500 or more, continue to line 2. of FTE students.
Worksheet line 2. Enter the number of FTE tuition-paying If line 7 is less than $500,000, the organization is not subject
students included on line 1 who were located in the United to the section 4968 excise tax on net investment income and the
States during the preceding tax year and enter it on line 2. organization should answer “No” on line 16. If line 7 is $500,000
Worksheet line 3. Divide line 2 by line 1. If 50% or less, the or more, the organization is subject to the section 4968 excise
organization is not subject to the section 4968 excise tax and the tax on net investment income and the organization should
organization should answer “No” on line 16. If greater than 50%, answer “Yes” on line 16.
continue to line 4. Line 17. Did the trust, or any disqualified or other person
Worksheet line 4. Calculate the FMV of the organization’s engage in any activities that would result in the imposition of an
assets not used directly in carrying out the organization’s exempt excise tax under section 4951, 4952, or 4953? See the
purpose as of the end of the preceding tax year. To determine Instructions for Form 6069. If “Yes,” complete Form 6069.
which assets are used directly in carrying out the organization’s
exempt purpose, under these instructions, follow the principles of Part VI. Governance, Management,
section 4942(e)(1)(A) and Regulations section 53.4942(a)-2(c)
(3). To determine the FMV of the assets, use any reasonable and Disclosure
method as long as such method is consistently used. Under Check the box in the heading of Part VI if Schedule O (Form 990)
these instructions, the principles of Regulations section contains any information pertaining to this part. All organizations
53.4942(a)-2(c)(4) will be considered to provide a reasonable must complete Part VI. Use Schedule O (Form 990) to provide
method. required supplemental information as described in this part, and
to provide any additional information that the organization
Assets held for the production of income or for considers relevant to this part.
! investment aren't considered to be used directly for Part VI requests information regarding an organization's
CAUTION charitable functions even though the income from the
assets is used for charitable functions. It is a factual question governing body and management, governance policies, and
whether an asset is held for the production of income or for disclosure practices. Although federal tax law generally doesn't
investment rather than used directly by the organization for mandate particular management structures, operational policies,
charitable purposes. For example, an office building used to or administrative practices, every organization is required to
provide offices for employees engaged in managing endowment answer each question in Part VI. For example, all organizations
funds for the organization isn't considered an asset used for must answer lines 11a and 11b, which ask about the
charitable purposes. organization's process, if any, it uses to review Form 990, even
though the governing body isn't required by federal tax law to
Worksheet line 5. Calculate the FMV of the assets of related review Form 990.
organizations (as defined below) using the FMV of assets as of Even though the information on policies and procedures
the end of the preceding tax year that ends with or within the requested in Section B generally isn't required under the Code,
preceding tax year of the organization. the IRS considers such policies and procedures to generally
Section 4968 defines “related organization” to include only: improve tax compliance. The absence of appropriate policies
• Organizations that control or are controlled by the educational and procedures can lead to opportunities for excess benefit
institution, transactions, inurement, operation for nonexempt purposes, or
• Organizations that are controlled by one or more of the same other activities inconsistent with exempt status. Whether a
persons who control the educational institution, particular policy, procedure, or practice should be adopted by an
• Supported organizations (as defined in section 509(f)(3)), and organization depends on the organization's size, type, and
• Supporting organizations described in section 509(a)(3) that culture. Accordingly, it is important that each organization
support the educational institution during the tax year. consider the governance policies and practices that are most
appropriate for that organization in assuring sound operations
and compliance with tax law. For more governance information
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relating to charities, go to IRS.gov/Charities and click on 4. Neither the member, nor any family member of the
Lifecycle of an Exempt Organization. member, was involved in a transaction with a taxable or
tax-exempt related organization (whether directly or indirectly
Section A. Governing Body and Management through affiliation with another organization) of a type and
amount that would be reportable on Schedule L (Form 990) if
Line 1a. The governing body is the group of one or more required to be filed by the related organization.
persons authorized under state law to make governance
decisions on behalf of the organization and its shareholders or Note. The independence standard for purposes of Part VI isn't
members, if applicable. The governing body is, generally the same as the “absence of conflict of interest” standard for
speaking, the board of directors (sometimes referred to as purposes of the rebuttable presumption under Regulations
“board of trustees”) of a corporation or association, or the section 53.4958-6, which focuses on conflicts with respect to a
trustee or trustees of a trust (sometimes referred to as the “board particular transaction.
of trustees”).
A member of the governing body isn't considered to lack
Enter the number, as of the end of the organization's tax year, independence merely because of the following circumstances.
of members of the governing body of the organization with
power to vote on all matters that come before the governing body 1. The member is a donor to the organization, regardless of
(other than when a conflict of interest disqualifies the member the amount of the contribution.
from voting). If members of the governing body don't all have the 2. Religious exception: The member has taken a bona fide
same voting rights, explain material differences on Schedule O vow of poverty and either (a) receives compensation as an
(Form 990). agent of a religious order or a section 501(d) religious or
If the organization's governing body or governing documents apostolic organization, but only under circumstances in which
delegated authority to act on its behalf to an executive the member doesn't receive taxable income (see Rev. Rul.
committee or similar committee with broad authority to act on 77-290, 1977-2 C.B. 26; and Rev. Rul. 80-332, 1980-2 C.B. 34);
behalf of the governing body, and the committee held such or (b) belongs to a religious order that receives sponsorship or
authority at any time during the organization's tax year, describe payments from the organization or a related organization that
on Schedule O (Form 990) the composition of the committee, don't constitute taxable income to the member.
whether any of the committee's members aren't on the governing 3. The member receives financial benefits from the
body, and the scope of the committee's authority. The organization solely in the capacity of being a member of the
organization need not describe on Schedule O (Form 990) charitable or other class served by the organization in the
delegations of authority that are limited in scope to particular exercise of its exempt function, such as being a member of a
areas or matters, such as delegations to an audit committee, section 501(c)(6) organization, so long as the financial benefits
investment committee, or compensation committee of the comply with the organization's terms of membership.
governing body.
Example 1. B is a voting member of the organization's board
Example. A voluntary employees' beneficiary association of directors. B is also a partner with a profits and capital interest
(VEBA) is a trust under state law. Bank B is the sole trustee of greater than 35% in a law firm, C, that charged $120,000 to the
the trust. In completing line 1a, the VEBA will report one voting organization for legal services in a court case. The transaction
member of the governing body. between C and the organization must be reported on Schedule L
Line 1b. Enter the number of independent voting members (Form 990) because it is a transaction between the organization
of the governing body as of the end of the organization's tax and an entity of which B is a more-than-35% owner, and
year. A member of the governing body is considered because the payment to C from the organization exceeded
“independent” only if all four of the following circumstances $100,000 (see the instructions for Schedule L (Form 990), Part
applied at all times during the organization's tax year. IV, regarding both factors). Accordingly, B isn't an independent
member of the governing body because the $120,000 payment
1. The member wasn't compensated as an officer or other must be reported on Schedule L (Form 990) as an indirect
employee of the organization or of a related organization (see business transaction with B. If B were an associate attorney (an
the Instructions for Schedule R (Form 990)) except as provided employee) rather than a partner with a greater-than-35%
in the religious exception discussed below. Nor was the member interest, and not an officer, director, trustee, or owner of the law
compensated by an unrelated organization or individual for firm, the transaction wouldn't affect B's status as an independent
services provided to the filing organization or to a related member of the organization's governing body.
organization, if such compensation is required to be reported in
Part VII, Section A. Example 2. D is a voting member of both the organization's
governing body and the governing body of C, a related
2. The member didn't receive total compensation organization. D's child, E, received $40,000 in taxable
exceeding $10,000 during the organization's tax year (including compensation as a part-time employee of C. D isn't an
a short year, regardless of whether such compensation is independent member of the governing body, because E received
reported in Part VII) from the organization and related compensation from C, a related organization to D, and the
organizations as an independent contractor, other than compensation was of a type (compensation to a family member
reasonable compensation for services provided in the of a member of C's governing body) and amount (over $10,000)
capacity as a member of the governing body. For example, a that would be reportable on Schedule L (Form 990) if the related
person who receives reasonable expense reimbursements and organization, C, were required to file Schedule L (Form 990).
reasonable compensation as a director of the organization
doesn't cease to be independent merely because she or he also Example 3. C was Board Chair of X school during the tax
receives payments of $7,500 from the organization for other year. X's bylaws designate the following as officer positions:
arrangements. Board Chair, Secretary, and Treasurer. C set the agenda for
3. Neither the member, nor any family member of the board of directors meetings, officiated board meetings,
member, was involved in a transaction with the organization coordinated development of board policy and procedure, was an
(whether directly or indirectly through affiliation with another ex-officio member of all committees of the board, conducted
organization) that is required to be reported on Schedule L (Form weekly staff meetings, and performed teacher and staff
990) for the organization's tax year. evaluations. X compensated C during the tax year for C's
services. This compensation was attributable to C's board and

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committee activities, and to C's non-director activities involving 3. The two persons are each a director, trustee, officer, or
staff meetings and evaluations. Because X compensated C for greater-than-10% owner in the same business or investment
services as an officer/employee, C isn't an independent member entity (but not in the same tax-exempt organization).
of the governing body. See Rev. Rul. 68-597 and Rev. Rul.
57-246 for a description of the distinction between director Ownership is measured by stock ownership (either voting
services and officer services. power or value, whichever is greater) of a corporation, profits or
capital interest in a partnership or an LLC (whichever is greater),
Example 4. The facts are the same as in Example 3, except membership interest in a nonprofit organization, or beneficial
that the Board Chair position wasn't designated as an officer interest in a trust. Ownership includes indirect ownership (for
position under X's bylaws, board resolutions, or state law. example, ownership in an entity that has ownership in the entity
Nevertheless, because X compensated C for non-director in question); there may be ownership through multiple tiers of
activities involving staff meetings and evaluations during the tax entities.
year, C is deemed to have received compensation as an Privileged relationship exception. For purposes of line 2, a
employee—not as a governing body member—for those business relationship doesn't include a relationship between an
activities. Therefore, C isn't an independent member of the attorney and client, a medical professional (including
governing body. psychologist) and patient, or a priest/clergy and penitent/
Example 5. The facts are the same as in Example 3, except communicant.
that (1) C conducted only director and committee activities Example 1. B is an officer of the organization, and C is a
during the tax year; (2) C didn't conduct staff meetings and member of the organization's governing body. B is C's sister's
evaluations; and (3) X compensated C a reasonable amount for spouse. The organization must report that B and C have a family
C's Board Chair services during the tax year, but didn't provide relationship.
any other compensation to C in any other capacity. C's
independence as a Board member isn't compromised by Example 2. D and E are officers of the organization. D is
receiving compensation from X as a Board member (and not as also a partner in an accounting firm with 300 partners (with a
1
an officer or employee). /300 interest in the firm's profits and capital) but isn't an officer,
director, or trustee of the accounting firm. D's accounting firm
Also see Examples 2 and in the instructions for Part VII, 3 provides services to E in the ordinary course of the accounting
Section A, line 5, later. firm's business, on terms generally offered to the public, and
Reasonable effort. The organization need not engage in receives $100,000 in fees during the year. The relationship
more than a reasonable effort to obtain the necessary between D and E isn't a reportable business relationship, either
information to determine the number of independent voting because (1) it is in the ordinary course of business on terms
members of its governing body and can rely on information generally offered to the public, or (2) D doesn't hold a
provided by such members. For instance, the organization can greater-than-35% interest in the accounting firm's profits or
rely on information it obtains in response to a questionnaire sent capital.
annually to each member of the governing body that includes the
member's name and title, blank lines for the member's signature Example 3. F and G are trustees of the organization. F is the
and signature date, and the pertinent instructions and definitions owner and CEO of an automobile dealership. G purchased a
for line 1b, to determine whether the member is or isn't $45,000 car from the dealership during the organization's tax
independent. year in the ordinary course of the dealership's business, on
terms generally offered to the public. The relationship between F
Line 2. Answer “Yes” if any of the organization's current and G isn't a reportable business relationship because the
officers directors trustees, , , or key employees, as reported in transaction was in the ordinary course of business on terms
Part VII, Section A, had a family relationship or business generally offered to the public.
relationship with another of the organization's current officers,
directors, trustees, or key employees, as reported in Part VII, Example 4. H and J are members of the organization's
Section A, at any time during the organization's tax year. For board of directors. Both are CEOs of publicly traded corporations
each family and business relationship, identify the persons and and serve on each other's board. The relationship between H
describe their relationship on Schedule O (Form 990). It is and J is a reportable business relationship because each is a
sufficient to enter “family relationship” or “business relationship” director or officer in the same business entity.
without greater detail. Example 5. K is an officer of the organization, and L is on its
Business relationship. Business relationships between two board of directors. L is a greater-than-35% partner of a law firm
persons include any of the following. that charged $60,000 during the organization's tax year for legal
1. One person is employed by the other in a sole services provided to K that were worth $600,000 at the law firm's
proprietorship or by an organization with which the other is ordinary rates. Thus, the ordinary course of business exception
associated as a trustee director officer, , , or greater-than-35% doesn't apply. However, the relationship between K and L isn't a
owner, even if that organization is tax exempt. However, don't reportable business relationship because of the privileged
report a person’s employment by the filing organization as a relationship of attorney and client.
business relationship. Reasonable effort. The organization isn't required to provide
information about a family or business relationship between two
2. One person is transacting business with the other (other officers directors trustees, , , or key employees if it is unable
than in the ordinary course of either party's business on the to secure the information after making a reasonable effort to
same terms as are generally offered to the public), directly or obtain it. An example of a reasonable effort would be for the
indirectly, in one or more contracts of sale, lease, license, loan, organization to distribute a questionnaire annually to each such
performance of services, or other transaction involving transfers person that includes the name and title of each person reporting
of cash or property valued in excess of $10,000 in the aggregate information, blank lines for those persons' signatures and
during the organization's tax year. Indirect transactions are signature dates, and the pertinent instructions and definitions for
transactions with an organization with which the one person is line 2.
associated as a trustee, director, officer, or greater-than-35%
owner. Such transactions don't include charitable contributions Line 3. Answer “Yes” if, at any time during the organization's tax
to tax-exempt organizations. year, the organization used a management company or other
person (other than persons acting in their capacities as officers,

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directors, trustees, or key employees) to perform any                the state and to the required or permitted number or frequency of 
management duties customarily performed by or under the direct       governing body or member meetings.
supervision of officers directors trustees, , , or key               Describe significant changes on Schedule O (Form 990), but 
employees. Such management duties include, but aren't limited        don't attach a copy of the amendments or amended document to 
to, hiring, firing, and supervising personnel; planning or           Form 990 (or recite the entire amended document verbatim), 
executing budgets or financial operations; or supervising exempt     unless such amended documents reflect a change in the 
operations or unrelated trades or businesses of the organization.    organization's name. See Specific Instructions, Item B, earlier, 
Management duties don't include administrative services (such        regarding attachments required in the event of a change in the 
as payroll processing) that don't involve significant managerial     organization's name.
decision making. Management duties also don't include 
investment management unless the filing organization conducts                An organization must report significant changes to its 
investment management services for others.                           TIP     organizational documents on Form 990, Part VI, rather 
                                                                             than in a letter to EO Determinations. EO Determinations 
  If “Yes,” on Schedule O (Form 990), list the name(s) of the 
                                                                     no longer issues letters confirming the tax-exempt status of 
management company or companies or other person(s) 
                                                                     organizations that report significant changes to their 
performing management duties; describe the services they 
                                                                     organizational documents, though it will, on request, issue an 
provided to the organization; list any of the organization’s current 
                                                                     affirmation letter confirming an organization's name change. The 
or former officers, directors, trustees, key employees, and 
                                                                     IRS will no longer require a new exemption application from a 
highest compensated employees listed in Part VII, Section A, 
                                                                     domestic section 501(c) organization that undergoes certain 
who were compensated by the management company or 
                                                                     changes of form or place of organization described in Rev. Proc. 
companies or other person(s) during the calendar year ending 
                                                                     2018-15, 2018-9 I.R.B. 379.
with or within the organization's tax year; and list the amounts of 
reportable and other compensation they received from the             Line 5. Answer “Yes” if the organization became aware during 
management company or companies or other person(s) for               the organization's tax year of a significant diversion of its assets, 
services provided to the filing organization and related             whether or not the diversion occurred during the year. If “Yes,” 
organizations during that year.                                      explain the nature of the diversion, dollar amounts and/or other 
Line 4. The organization must report significant changes to its      property involved, corrective actions taken to address the matter, 
organizing or enabling document by which it was created              and pertinent circumstances on Schedule O (Form 990), 
(articles of incorporation, association, or organization; trust      although the person or persons who diverted the assets 
instrument; constitution; or similar document), and to its rules     shouldn't be identified by name.
governing its affairs commonly known as bylaws (or regulations,      A diversion of assets includes any unauthorized conversion or 
operating agreement, or similar document). Report significant        use of the organization's assets other than for the organization's 
changes that weren't reported on any prior Form 990, and that        authorized purposes, including but not limited to embezzlement 
were made before the end of the tax year. Don't report changes       or theft. Report diversions by the organization's officers, 
to policies described or established outside of the organizing or    directors trustees employees volunteers independent , , , , 
enabling document and bylaws (or similar documents), such as         contractors, grantees (diverting grant funds), or any other 
adoption of, or change to, a policy adopted by resolution of the     person, even if not associated with the organization other than 
governing body that doesn't entail a change to the organizing        by the diversion. A diversion of assets doesn't include an 
document or bylaws.                                                  authorized transfer of assets for FMV consideration, such as to a 
  Examples of significant changes to the organizing or enabling      joint venture or for-profit subsidiary in exchange for an interest 
document or bylaws include changes to:                               in the joint venture or subsidiary. For this purpose, a diversion is 
• The organization's exempt purposes or mission;                     considered significant if the gross value of all diversions (not 
• The organization’s name (also see the instructions under           taking into account restitution, insurance, or similar recoveries) 
Specific Instructions, Item B, earlier);                             discovered during the organization's tax year exceeds the lesser 
• The number, composition, qualifications, authority, or duties of   of (1) 5% of the organization's gross receipts for its tax year, (2) 
the governing body's voting members;                                 5% of the organization's total assets as of the end of its tax year, 
• The number, composition, qualifications, authority, or duties of   or (3) $250,000.
the organization's officers or key employees;
• The role of the stockholders or membership in governance;          Note. A diversion of assets can in some cases be inurement of 
• The distribution of assets upon dissolution;                       the organization's net earnings. In the case of section 501(c)(3), 
• The provisions to amend the organizing or enabling document        501(c)(4), and 501(c)(29) organizations, it can also be an 
or bylaws;                                                           excess benefit transaction taxable under section 4958 and 
• The quorum, voting rights, or voting approval requirements of      reportable on Schedule L (Form 990).
the governing body members or the organization's stockholders        Line 6. Answer “Yes” if the organization is organized as a stock 
or membership;                                                       corporation, a joint-stock company, a partnership, a joint 
• The policies or procedures contained within the organizing         venture, or an LLC. Also answer “Yes” if the organization is 
documents or bylaws regarding compensation of officers,              organized as a non-stock, nonprofit, or not-for-profit corporation 
directors, trustees, or key employees, conflicts of interest,        or association with members. For purposes of Form 990, Part VI, 
whistleblowers, or document retention and destruction; and           member means (without regard to what a person, including a 
• The composition or procedures contained within the                 corporation or other legal entity, is called in the governing 
organizing document or bylaws of an audit committee.                 documents) any person who, pursuant to a provision of the 
  Example. Organization X has a written conflicts of interest        organization's governing documents or applicable state law, has 
policy that isn't contained within the organizing document or        the right to participate in the organization's governance or to 
bylaws. The policy is changed by board resolution. The policy        receive distributions of income or assets from the organization. 
change doesn't need to be reported on line 4.                        Members don't include governing body members. For purposes 
  Examples of insignificant changes made to organizing or            of Part VI, a membership organization includes members with 
enabling documents or bylaws that aren't required to be reported     the following kinds of rights.
here include changes to the organization's registered agent with 

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1. The members elect the members of the governing body Line 10a. Answer “Yes” if the organization had during its tax
(but not if the persons on the governing body are the year any local chapters, local branches, local lodges, or other
organization's only members) or their delegates. similar local units or affiliates over which the organization had the
2. The members approve significant decisions of the legal authority to exercise direct or indirect supervision and
governing body. control (whether or not in a group exemption) and local units
3. The members can receive a share of the organization's that aren't separate legal entities under state law over which the
profits or excess dues or a share of the organization's net assets organization had such authority. An affiliate or unit is considered
upon the organization's dissolution. “local” for this purpose if it is responsible for a smaller
geographical area than the filing organization is responsible for.
Describe on Schedule O (Form 990) the classes of members or Thus, a regional organization would be considered local for a
stockholders with the rights described above. national organization.
Line 7a. Answer “Yes” on line 7a if at any time during the Example 1. X is a national organization dedicated to the
organization's tax year there were one or more persons (other reform of K. X has affiliates in 15 states that conduct activities to
than the organization's governing body itself, acting in such carry out the purposes of X at the state level. X has the authority
capacity) that had the right to elect or appoint one or more to approve the annual budget of each affiliate. X must answer
members of the organization's governing body, whether “Yes” on line 10a.
periodically, or as vacancies arise, or otherwise. If “Yes,” describe Example 2. Y is a section 170(b)(1)(A)(iii) hospital located in
on Schedule O (Form 990) the class or classes of such persons M City. Y appoints a majority of the board of directors of Z, a
and the nature of their rights. section 509(a)(3) supporting organization that invests funds and
Line 7b. Answer “Yes” on line 7b if at any time during the makes grants for the benefit of Y. Although Y controls Z, Z isn't a
organization's tax year any governance decisions of the local affiliate of Y that would require Y to answer “Yes” on
organization were reserved to (or subject to approval by) line 10a.
members, stockholders, or persons other than the governing Line 10b. Written policies and procedures governing the
body, whether or not any such governance decisions were activities of local chapters, branches, and affiliates to ensure
made during the tax year, such as approval of the governing their operations are consistent with the organization's tax-exempt
body's election or removal of members of the governing body, or purposes are documents used by the organization and its local
approval of the governing body's decision to dissolve the units to address the policies, practices, and activities of the local
organization. If “Yes,” describe on Schedule O (Form 990) the unit. Such policies and procedures can include policies and
class or classes of such persons, the decisions that require their procedures similar to those described in lines 11–16 of this
approval, and the nature of their voting rights. section, whether separate or included as required provisions in
Line 8. Answer “Yes” on lines 8a and 8b if the organization the chapter's articles of organization or bylaws, a manual
contemporaneously documented by any means permitted by provided to chapters, a constitution, or similar documents. If
state law every meeting held and written action taken during the “No,” explain on Schedule O (Form 990) how the organization
organization's tax year by its governing body and committees ensures that the local unit's activities are consistent with the
with authority to act on behalf of the governing body (which organization's tax-exempt purposes.
ordinarily don't include advisory boards). Documentation
permitted by state law can include approved minutes, email, or Note. The central organization (parent organization) named in
similar writings that explain the action taken, when it was taken, a group exemption letter is required to have general
and who made the decision. For this purpose, contemporaneous supervision or control over its subordinate organizations as a
means by the later of (1) the next meeting of the governing body condition of the group exemption.
or committee (such as approving the minutes of the prior Line 11a. Answer “Yes” only if a complete copy of the
meeting), or (2) 60 days after the date of the meeting or written organization's final Form 990 (including all required schedules),
action. If the answer to either line 8a or 8b is “No,” explain on as ultimately filed with the IRS, was provided to each person who
Schedule O (Form 990) the organization's practices or policies, if was a voting member of the governing body at the time the
any, regarding documentation of meetings and written actions of Form 990 was provided, whether in paper or electronic form,
its governing body and committees with authority to act on its before its filing with the IRS. The organization can answer “Yes” if
behalf. If the organization had no committees, answer “No” to it emailed all of its governing body members a link to a
line 8b. password-protected website on which the entire Form 990 can
Line 9. The IRS needs a current mailing address to contact the be viewed, and noted in the email that the Form 990 is available
organization's officers, directors, trustees, or key employees. for review on that site. However, answer “No” if the organization
The organization can use its official mailing address stated on merely informed its governing body members that a copy of the
the first page of Form 990 as the mailing address for such Form 990 is available upon request. Answer “No” if the
persons. Otherwise, enter on Schedule O (Form 990) the mailing organization redacted or removed any information from the copy
addresses for such persons who are to be contacted at a of its final Form 990 that it provided to its governing body
different address. Such information will be available to the public. members before filing the form. For example, answer “No” if the
organization, at the request of a donor, redacted the name and
address of that donor from the copy of its Schedule B (Form
Section B. Policies 990), that it provided to its governing body members. Under
those circumstances, the organization may explain on
Answer “Yes” to any question in this section that asks whether Schedule O (Form 990) why it answered “No” to line 11a.
the organization had a particular policy or practice only if the
organization's governing body (or a committee of the governing Line 11b. Describe on Schedule O (Form 990) the process, if
body, if the governing body delegated authority to that committee any, by which any of the organization's officers, directors,
to adopt the policy) adopted the policy by the end of its tax year, trustees, board committee members, or management reviewed
and if the policy applied to the organization as a whole. If the the prepared Form 990, whether before or after it was filed with
policy applied only on a division-wide or department-wide level, the IRS, including specifics about who conducted the review,
answer “No.” The organization may explain the scope of such when they conducted it, and the extent of any such review. If no
policy on Schedule O (Form 990).

2023 Instructions for Form 990 23

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review was or will be conducted, enter “No review was or will be
Certain federal or state laws provide protection against
conducted.”
TIP whistleblower retaliation and prohibit destruction of
Example. The return preparer emails a copy of the final certain documents. For instance, while the federal
version of Form 990 to each Board member before it was filed. Sarbanes-Oxley legislation generally doesn't pertain to
However, no Board member undertakes any review of the form tax-exempt organizations, it does impose criminal liability on
either before or after filing. Because such a copy of the final tax-exempt as well as other organizations for (1) retaliation
version of the form was provided to each voting member of the against whistleblowers that report federal offenses, and (2)
organization's governing body before it was filed, the destruction of records with the intent to obstruct a federal
organization can answer “Yes” even though no review took place. investigation. See 18 U.S.C. sections 1513(e) and 1519. Also
The organization must describe its Form 990 review process (or note that an organization is required to keep books and records
lack thereof) on Schedule O (Form 990). relevant to its tax exemption and its filings with the IRS. Some
Line 12a. Answer “Yes” if, as of the end of the organization's tax states provide additional protection for whistleblowers.
year, the organization had a written conflict of interest policy.
A conflict of interest policy defines conflicts of interest, identifies Line 15. Answer “Yes” on line 15a if, during the tax year, the
the classes of individuals within the organization covered by the organization (not a related organization or other third party)
policy, facilitates disclosure of information that can help identify used a process for determining compensation (reported on Part
conflicts of interest, and specifies procedures to be followed in II or Schedule J (Form 990), Compensation Information) of the
managing conflicts of interest. A conflict of interest arises when a CEO, executive director, or other person who is the top
person in a position of authority over an organization, such as an management official, that included all of the following
officer director, , manager, or key employee can benefit elements.
financially from a decision he or she could make in such • Review and approval by a governing body or compensation
capacity, including indirect benefits such as to family members committee, provided that persons with a conflict of interest
or businesses with which the person is closely associated. For regarding the compensation arrangement at issue weren't
this purpose, a conflict of interest doesn't include questions involved. For purposes of this question, a member of the
involving a person's competing or respective duties to the governing body or compensation committee has a conflict of
organization and to another organization, such as by serving on interest regarding a compensation arrangement if any of the
the boards of both organizations, that don't involve a material following circumstances apply.
financial interest of, or benefit to, such person. 1. The member (or a family member of the member) is
Example. B is a member of the governing body of X Charity participating in or economically benefitting from the
and of Y Charity, both of which are section 501(c)(3) public compensation arrangement.
charities with different charitable purposes. X Charity has taken a 2. The member is in an employment relationship subject to
public stand in opposition to a specific legislative proposal. At an the direction or control of any person participating in or
upcoming board meeting, Y Charity will consider whether to economically benefitting from the compensation arrangement.
publicly endorse the same specific legislative proposal. While B 3. The member receives compensation or other payments
may have a conflict of interest in this decision, the conflict subject to approval by any person participating in or
doesn't involve a material financial interest of B's merely as a economically benefitting from the compensation arrangement.
result of Y Charity's position on the legislation.
4. The member has a material financial interest affected by
Line 12b. Answer “Yes” if the organization's officers directors, , the compensation arrangement.
trustees, and key employees are required to disclose or 5. The member approves a transaction providing economic
update annually (or more frequently) information regarding their benefits to any person participating in the compensation
interests and those of their family members that could give rise arrangement, who in turn has approved or will approve a
to conflicts of interest, such as a list of family members, transaction providing economic benefits to the member. See
substantial business or investment holdings, and other Regulations section 53.4958-6(c)(1)(iii).
transactions or affiliations with businesses and other Use of data as to comparable compensation for similarly
•
organizations and those of family members. qualified persons in functionally comparable positions at similarly
Line 12c. If “Yes,” describe on Schedule O (Form 990) the situated organizations.
organization's practices for monitoring proposed or ongoing • Contemporaneous documentation and recordkeeping for
transactions for conflicts of interest and dealing with potential or deliberations and decisions regarding the compensation
actual conflicts, whether discovered before or after the arrangement.
transaction has occurred. The description should include an Answer “Yes” on line 15b if the process for determining
explanation of which persons are covered under the policy, the compensation of one or more officers or key employees other
level at which determinations of whether a conflict exists are than the top management official included all of the elements
made, and the level at which actual conflicts are reviewed. Also listed above.
explain any restrictions imposed on persons with a conflict, such
as prohibiting them from participating in the governing body's If the answer was “Yes” on line 15a or 15b, describe the
deliberations and decisions in the transaction. process on Schedule O (Form 990), identify the offices or
positions for which the process was used to establish
Lines 13 and 14. A whistleblower policy encourages staff and compensation of the persons who served in those offices or
volunteers to come forward with credible information on illegal positions, and enter the year in which this process was last
practices or violations of adopted policies of the organization, undertaken for each such person.
specifies that the organization will protect the individual from If the organization didn't compensate its CEO, executive
retaliation, and identifies those staff or board members or director, or top management official during the tax year, answer
outside parties to whom such information can be reported. A “No” to line 15a. If the organization didn't compensate any of its
document retention and destruction policy identifies the record other officers or key employees during the tax year, even if such
retention responsibilities of staff, volunteers, board members, employees were compensated by a related organization, answer
and outsiders for maintaining and documenting the storage and “No” to line 15b.
destruction of the organization's documents and records.

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Line 16. Answer “Yes” on line 16a if, at any time during its tax listed on Schedule B (Form 990)) of any such forms during the
year, the organization invested in, contributed assets to, or tax year.
otherwise participated in a joint venture or similar arrangement If “Other” is checked, explain on Schedule O (Form 990). Also
with one or more taxable persons. For purposes of line 16, a joint explain on Schedule O (Form 990) if the organization didn't make
venture or similar arrangement (or a “venture or arrangement”) publicly available upon request any of Forms 1023, 1023-EZ,
means any joint ownership or contractual arrangement through 1024, 1024-A, 990, or 990-T that are subject to public inspection
which there is an agreement to jointly undertake a specific requirements. Exempt organizations must make available for
business enterprise, investment, or exempt-purpose activity public inspection their Form 1023, 1023-EZ, 1024, or 1024-A
without regard to (1) whether the organization controls the application for recognition of exemption. Applications filed before
venture or arrangement, (2) the legal structure of the venture or July 15, 1987, need not be made publicly available unless the
arrangement, or (3) whether the venture or arrangement is organization had a copy on July 15, 1987.
treated as a partnership for federal income tax purposes, or as Organizations that file Form 990 must make it publicly
an association, or corporation for federal income tax purposes. available for a period of 3 years from the date it is required to be
Disregard ventures or arrangements that meet both of the filed (including extensions) or, if later, is actually filed.
following conditions. Organizations aren't required to make publicly available the
1. 95% or more of the venture's or arrangement's income for names and addresses of contributors (as set forth on
its tax year ending with or within the organization's tax year is Schedule B (Form 990), and on Form 1023, 1023-EZ, 1024, or
described in sections 512(b)(1)–(5) (including unrelated 1024-A). Section 501(c)(3) organizations that file Form 990-T are
debt-financed income). also required to make their Forms 990-T publicly available for the
2. The primary purpose of the organization's contribution to, corresponding 3-year period for forms filed after August 17, 2006
or investment or participation in, the venture or arrangement is (unless the form was filed solely to request a refund of telephone
the production of income or appreciation of property. excise taxes). See Appendix D for more information on public
inspection requirements.
Answer “Yes” on line 16b if, as of the end of the organization's
tax year, the organization had both: Line 19. Explain on Schedule O (Form 990) whether the
organization made its governing documents (for example,
1. Followed a written policy or procedure that required the articles of incorporation, constitution, bylaws, trust instrument),
organization to negotiate, in its transactions and arrangements conflict of interest policy, and financial statements (whether
with other members of the venture or arrangement, such terms or not audited) available to the general public during the tax year,
and safeguards as are adequate to ensure that the and, if so, how it made them available to the public (for example,
organization's exempt status is protected; and posting on the organization's website, posting on another
2. Taken steps to safeguard the organization's exempt status website, providing copies on request, inspection at an office of
for the venture or arrangement. the organization, etc.). If the organization didn't make any of
these documents available to the public, enter “No documents
Some examples of safeguards include the following. available to the public.”
• Control over the venture or arrangement sufficient to ensure
that the venture furthers the exempt purpose of the organization. Federal tax law doesn't require that such documents be made
• Requirements that the venture or arrangement give priority to publicly available unless they were included on a form that is
exempt purposes over maximizing profits for the other publicly available (such as Form 1023, 1023-EZ, 1024, or
participants. 1024-A).
• The venture or arrangement not engage in activities that Line 20. Provide the name of the person who possesses the
would jeopardize the organization's exemption (such as political organization's books and records, and the business address and
intervention or substantial lobbying for a section 501(c)(3) telephone number of such person (or of the organization if the
organization). books and records are kept by such person at a personal
• All contracts entered into with the organization be on terms residence). If the books and records are kept at more than one
that are at arm's length or more favorable to the organization. location, provide the name, business address, and telephone
number of the person responsible for coordinating the
Section C. Disclosure maintenance of the books and records. The organization isn't
Line 17. List the states with which a copy of this Form 990 is required to provide the address or telephone number of a
required to be filed, even if the organization hasn't yet filed Form personal residence of an individual. If provided, however, such
990 with that state. Use Schedule O (Form 990) if additional information will be available to the public.
space is necessary.
Part VII. Compensation of Officers,
Some states require or permit the filing of Form 990 to
TIP fulfill state exempt organization or charitable solicitation Directors, Trustees, Key Employees,
reporting requirements. Highest Compensated Employees,
Line 18. Check the box for “Own website” only if the and Independent Contractors
organization posted an exact reproduction (other than for Check the box in the heading of Part VII if Schedule O (Form
information permitted by law to be withheld from public 990) contains any information pertaining to this part.
disclosure, such as the names and addresses of contributors
listed on Schedule B (Form 990)) of its Form 990, Form 990-T Overview. Form 990, Part VII, requires the listing of the
(for section 501(c)(3) organizations), or application for organization's current or former officers directors trustees, , ,
recognition of exemption (Form 1023, 1023-EZ, 1024, or key employees, and highest compensated employees, and
1024-A) on its website during its tax year. Check the box for current independent contractors, and reporting of certain
“Another's website” only if the organization provided to another compensation information relating to such persons.
individual or organization and that other individual or All organizations are required to complete Part VII, and when
organization posted on its website, an exact reproduction (other applicable, Schedule J (Form 990), for certain persons.
than for information permitted by law to be withheld from public Compensation must be reported for the calendar year ending
disclosure, such as the names and addresses of contributors with or within the organization's tax year. In some cases,
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persons are reported in Part VII or Schedule J (Form 990) only if Special rules apply to disregarded entities of which the
their reportable compensation (as explained below) and “other organization is the sole member. See Disregarded Entities, later.
compensation” (as explained below) from the organization and To determine which persons are current or former officers,
related organizations (as explained in the Glossary and in the directors, trustees, key employees, or highest compensated
Instructions for Schedule R (Form 990)) exceeds certain employees, see the instructions for Part VII, Section A, column
thresholds. In some cases, compensation from an unrelated (C), later.
organization must be reported on Form 990. See the
instructions for Part VII, Section A, line 5, later. The amount of Order of reporting. List the persons required to be included in
compensation reported on Form 990, Part VII, for a listed person Part VII, Section A, in order from highest to lowest compensation
may differ from the amount reported on Form 990, Part IX, line 5, based on the sum of columns (D), (E), and (F) for each person.
for that person due to factors such as a different accounting When the amount of total compensation is the same, list the
period (calendar vs. fiscal year) or a different accounting persons in the following order: individual trustees or directors,
method. institutional trustees, officers, key employees, highest
compensated employees, and former such persons.
Form 990, Part VII, relies on definitions of reportable
compensation and other compensation. Reportable Fiscal year filers. To determine which persons are listed in Part
compensation generally refers to compensation reported in VII, Section A, the organization must use the calendar year
box 1 or 5 (whichever amount is greater) of Form W-2, Wage and ending with or within the organization's fiscal year for some
Tax Statement; box 1 of Form 1099-NEC, Nonemployee (those whose compensation must exceed minimum thresholds
Compensation; and box 6 of Form 1099-MISC, Miscellaneous in order to be reported) and the fiscal year for others. Report
Information. Organizations must also report other compensation officers, directors, and trustees that served at any time during
in Part VII, as discussed in the instructions for Part VII, Section A, the fiscal year as “current” officers directors, , and trustees.
column (F), later. Report the following persons based on reportable
compensation and status for the calendar year ending within
Organizations must report compensation for both current and the fiscal year.
former officers, directors, trustees, key employees, and highest • Current key employees (over $150,000 of reportable
compensated employees. The distinction between current and compensation from the organization and related
former such persons is discussed below. The determination of organizations).
“former” uses a 5-year lookback period. • Current five highest compensated employees (over
$100,000 of reportable compensation from the organization and
Organizations must report compensation from themselves related organizations), other than current officers, directors,
and from related organizations, which generally consist of trustees, and key employees.
parents, subsidiaries, brother/sister organizations, supporting Former officers, key employees, and five highest
organizations, supported organizations, sponsoring •
compensated employees (over $100,000 of reportable
organizations of VEBAs, and contributing employers to VEBAs. compensation from the organization and related organizations,
See the Instructions for Schedule R (Form 990) for a fuller with special rules for former highest compensated employees).
discussion of related organizations. Former directors and trustees (over $10,000 of reportable
•
Part VII, Section A, requires reporting of officers, directors, compensation for services in the capacity as director or trustee
trustees, key employees, and up to five of the organization's of the organization, from the organization and related
highest compensated employees. Compensation from related organizations).
organizations must also be taken into account in determining a Report compensation on Form 990, Part VII, for the calendar
person's compensation and reported in Part VII, Section A, year ending within the organization's fiscal year, including that
columns (E) and (F). of current officers, directors, and trustees, even if the fiscal year
Section B requires reporting of the five highest compensated is used to determine which such persons must be listed in Part
independent contractors. Section B doesn't require reporting of VII.
compensation from related organizations. Director or trustee. A director or trustee is a member of the
organization's governing body, but only if the member has
Section A. Officers, Directors, Trustees, Key voting rights. A director or trustee that served at any time during
Employees, and Highest Compensated the organization's tax year is deemed a current director or
trustee. Members of advisory boards that don't exercise any
Employees
governance authority over the organization aren't considered
Overview. Organizations are required to enter in Part VII, directors or trustees.
Section A, the following officers directors trustees, , , and An “institutional trustee” is a trustee that isn't an individual or
employees of the organization whose reportable natural person but an organization. For instance, a bank or trust
compensation from the organization and related company serving as the trustee of a trust is an institutional
organizations (as explained in the Glossary and the trustee.
Instructions for Schedule R (Form 990)) exceeded the following
thresholds for the tax year. Officer. An officer is a person elected or appointed to manage
• Current officers, directors, and trustees (no minimum the organization's daily operations. An officer that served at any
compensation threshold). time during the organization's tax year is deemed a current
• Current key employees (over $150,000 of reportable officer. The officers of an organization are determined by
compensation). reference to its organizing document, bylaws, or resolutions of its
• Current five highest compensated employees other than governing body, or as otherwise designated consistent with
officers, directors, trustees, or listed key employees (over state law, but, at a minimum, include those officers required by
$100,000 of reportable compensation). applicable state law. Officers can include a president, vice
• Former officers, key employees, and highest compensated president, secretary, treasurer, and, in some cases, a Board
employees (over $100,000 of reportable compensation, with Chair. In addition, for purposes of Form 990, including Part VII,
special rules for former highest compensated employees). Section A, and Schedule J (Form 990), treat as an officer the
• Former directors and trustees (over $10,000 of reportable following persons, regardless of their titles.
compensation in the capacity as a former director or trustee).

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1. Top management official. The person who has ultimate In the examples set forth below, assume the individual
responsibility for implementing the decisions of the governing involved is an employee that satisfies the $150,000 Test and Top
body or for supervising the management, administration, or 20 Test and isn't an officer director, , or trustee.
operation of the organization, for example, the organization's Example 1. T is a large section 501(c)(3) university. L is the
president, CEO, or executive director. dean of the law school of T, which generates more than 10% of
2. Top financial official. The person who has ultimate the revenue of T, including contributions from alumni and
responsibility for managing the organization's finances, for foundations. Although L doesn't have ultimate responsibility for
example, the organization's treasurer or chief financial officer. managing the university as a whole, L meets the Responsibility
Test and is reportable as a key employee of T.
If ultimate responsibility resides with two or more individuals (for
example, co-presidents or co-treasurers), who can exercise such Example 2. S chairs a small academic department in the
responsibility in concert or individually, then treat all such College of Arts and Sciences of the same university, T, described
individuals as officers. above. As department chair, S supervises faculty in the
department, approves the course curriculum, and oversees the
Key employee. For purposes of Form 990, a current key operating budget for the department. The department represents
employee is an employee of the organization (other than an less than 10% of the university's activities, assets, income,
officer director, , or trustee) who meets all three of the following expenses, capital expenditures, operating budget, and employee
tests, applied in the following order. compensation. Under these facts and circumstances, S doesn't
1. $150,000 Test: Receives reportable compensation meet the Responsibility Test and isn't a key employee of T.
from the organization and all related organizations in excess of
Example 3. U is a large acute-care section 501(c)(3)
$150,000 for the calendar year ending with or within the
hospital. U employs X as a radiologist. X gives instructions to
organization's tax year.
staff for the radiology work X conducts, but X doesn't supervise
2. Responsibility Test: At any time during the calendar year other U employees, manage the radiology department, or have
ending with or within the organization's tax year: or share authority to control or determine 10% or more of U's
a. Has responsibilities, powers, or influence over the capital expenditures, operating budget, or employee
organization as a whole that is similar to those of officers, compensation. Under these facts and circumstances, X doesn't
directors, or trustees; meet the Responsibility Test and isn't a key employee of U.
b. Manages a discrete segment or activity of the Example 4. W is a cardiologist and head of the cardiology
organization that represents 10% or more of the activities, department of the same hospital, U, described above. The
assets, income, or expenses of the organization, as compared to cardiology department is a major source of patients admitted to
the organization as a whole; or U and consequently represents more than 10% of U's income,
c. Has or shares authority to control or determine 10% or as compared to U as a whole. As department head, W manages
more of the organization's capital expenditures, operating the cardiology department. Under these facts and
budget, or compensation for employees. circumstances, W meets the Responsibility Test and is a key
employee of U.
3. Top 20 Test: Is one of the 20 employees other than
officers, directors, and trustees who satisfy the $150,000 Test Five highest compensated employees. The organization is
and Responsibility Test with the highest reportable required to enter its current five highest compensated
compensation from the organization and related organizations employees whose reportable compensation combined from
for the calendar year ending with or within the organization's tax the organization and related organizations is greater than
year. $100,000 for the calendar year ending with or within the
organization's tax year and who aren't also current officers,
If the organization has more than 20 individuals who meet the directors trustees, , or key employees of the organization.
$150,000 Test and Responsibility Test, report as key Such individuals are the “current” five highest compensated
employees only the 20 individuals who have the highest employees. These can include persons who meet some but not
reportable compensation from the organization and related all of the tests for key employee status. The organization isn't
organizations. Note that any others, up to five, might be required to enter more than the top five such persons, ranked by
reportable as current highest compensated employees, with amount of reportable compensation. Use the calendar year
over $100,000 in reportable compensation. Use the calendar ending with or within the organization's tax year for determining
year ending with or within the organization's tax year for the organization's current five highest compensated employees.
determining the organization's current key employees.
Example. X is an employee of Y University and isn't an
An individual that isn't an employee of the organization (or of officer, director, or trustee. X's reportable compensation for the
a disregarded entity of the organization) is nonetheless treated calendar year exceeds $150,000, and X meets the
as a key employee if she or he serves as an officer or director of Responsibility Test. X would qualify as a key employee of Y,
a disregarded entity of the organization and otherwise meets the except that 20 employees had higher reportable compensation
standards of a key employee set forth above. See Disregarded and otherwise qualify as key employees. Therefore, those 20 are
Entities, later, for treatment of certain employees of a listed as the organization's key employees. X has the highest
disregarded entity as key employees of the organization. reportable compensation from the organization and related
If an employee is a key employee of the organization for only organizations of all employees other than the 20 key employees.
a portion of the year, that person's entire compensation for the X must be listed as one of the organization's five highest
calendar year ending with or within the organization's tax year, compensated employees.
from both the filing organization and related organizations,
should be reported in Part VII, Section A. $10,000 exceptions for reporting compensation. Report
compensation paid or accrued by the filing organization and
Management companies and similar entities that are related organizations. Special rules apply for reporting
independent contractors shouldn't be reported as key reportable compensation and other compensation.
employees. The organization's top management official and
top financial official are deemed officers rather than key All reportable compensation paid by the filing organization
employees. must be reported. Reportable compensation paid by a related
organization isn't required to be reported unless (1) it is $10,000

2023 Instructions for Form 990 27

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or more for the calendar year ending with or within the              Income Subject to Withholding, then treat this income as 
organization's tax year (the “$10,000-per-related-organization       reportable compensation and report it in Part VII, Section A, 
exception”), or (2) it is paid for past services to the filing       column (D) or (E). For foreign persons for whom compensation 
organization in the person's capacity as a former director or        reporting on Form W-2, Form 1099-NEC, Form 1099-MISC, or 
trustee.                                                             Form 1042-S isn't required, treat as reportable compensation in 
  A particular item of other compensation (such as listed in the     column (D) or (E) the total value of the compensation paid in the 
compensation table, later) paid or accrued by the filing             form of cash or property during the calendar year ending with or 
organization isn't required to be reported unless (1) it is $10,000  within the organization's tax year. Report other compensation 
or more for the calendar year ending with or within the              from foreign organizations as “other compensation” in column 
organization's tax year (the “$10,000-per-item exception”), or (2)   (F).
it is one of the five types of compensation (generally constituting     To determine whether an individual received more than 
deferred compensation (including retirement plan benefits) and       $100,000 (or $150,000) in reportable compensation in the 
health benefits) that must be reported regardless of amount (see     aggregate from the filing organization (and, as discussed later, 
the instructions for column (F)). The same principles apply to       certain third parties such as common paymasters, payroll/
items of other compensation paid or accrued by a related             reporting agents, and certain unrelated organizations, 
organization (applied separately to each related organization).      compensation from which is considered compensation from the 
                                                                     filing organization) and related organizations, add the following 
       The $10,000 exceptions don't apply to reporting 
                                                                     amounts.
  !    compensation on Schedule J (Form 990), Part II.               •  The amount reported in box 1 or 5 of Form W-2 (whichever 
CAUTION
                                                                     amount is greater), in box 1 of Form 1099-NEC, and/or in box 6 
Reportable compensation.    Reportable compensation                  of Form 1099-MISC, issued to the individual by the organization.
consists of:                                                         •  Amounts reported in box 1 or 5 of Form W-2 (whichever 
• For officers and other employees, amounts required to be           amount is greater), in box 1 of Form 1099-NEC, or in box 6 of 
reported in box 1 or 5 of Form W-2 (whichever amount is greater)     Form 1099-MISC, issued to the individual by each related 
(as well as in box 1 of Form 1099-NEC, and/or in box 6 of Form       organization that reported $10,000 or more.
1099-MISC if the officer or employee is also compensated as an          To determine whether an individual received solely in his or 
independent contractor of the filing organization or a related       her capacity as a former trustee or director of the organization 
organization);                                                       more than $10,000 in reportable compensation for the calendar 
• For directors and individual trustees, amounts required to         year ending with or within the organization's tax year, in the 
be reported in box 1 of Form 1099-NEC; and/or in box 6 of Form       aggregate, from the organization and all related organizations 
1099-MISC for director and other independent contractor              (and thus must be reported on Form 990, Part VII, and 
services to the organization or a related organization, plus         Schedule J (Form 990), Part II), add the amounts reported in 
amounts required to be reported in box 1 or 5 of Form W-2            box 1 of all Forms 1099-NEC, box 6 of all Forms 1099-MISC, 
(whichever amount is greater) if also compensated as an officer      and, if relevant, box 1 or 5 of all Forms W-2 (whichever amount is 
or employee of the filing organization or a related organization;    greater) issued to the individual by the organization and all 
and                                                                  related organizations for the calendar year ending with or within 
• For institutional trustees, fees for services paid pursuant to     the organization's tax year. Report such amounts only to the 
a contractual agreement or statutory entitlement. While the          extent that such amounts relate to the individual's past services 
compensation of institutional trustees must be reported on Form      as a trustee or director of the organization, and don't disregard 
990, Part VII, it need not be reported on Schedule J (Form 990).     any payments from a related organization if below $10,000, for 
  If the organization didn't file a Form 1099-NEC or 1099-MISC       such purpose.
because the amounts paid were below the threshold reporting          Other compensation.      Other compensation includes 
requirement, then include and report the amount actually paid.       compensation other than reportable compensation, including 
For a full definition of reportable compensation, see the            deferred compensation not currently reportable in box 1 or 5 of 
Glossary.                                                            Form W-2, box 1 of Form 1099-NEC, or box 6 of Form 
       Corporate officers are considered employees for               1099-MISC, and certain nontaxable benefits, as discussed in 
TIP    purposes of Form W-2 reporting, unless they perform no        detail in the instructions for Schedule J (Form 990), Part II. See 
       services as officers, or perform only minor services and      the instructions for other compensation reported in column (F), 
neither receive nor are entitled to receive, directly or indirectly, later, which includes a table to show where and how to report 
any compensation. Corporate directors are considered                 certain types of compensation in Part VII, Section A, and 
independent contractors, not employees, and director                 Schedule J (Form 990).
compensation, if any, is generally required to be reported on 
Form 1099-NEC. See Regulations section 31.3401(c)-1(f).              Note.   Don't report the same item of compensation in more than 
                                                                     one column of Part VII, Section A, for the tax year.
  For certain kinds of employees and for retirees, the amount in 
box 5 of Form W-2 can be zero or less than the amount in box 1       Disregarded entities.  Disregarded entities (such as an LLC 
of Form W-2. For instance, recipients of disability pay, certain     that is wholly owned by the organization and not treated as a 
members of the clergy, and religious workers who aren't subject      separate entity for federal tax purposes) are generally treated as 
to social security and Medicare taxes as employees can receive       part of the organization rather than as related organizations for 
compensation that isn't reported in box 5. In that case, the         purposes of Form 990, including Part VII and Schedule J (Form 
amount required to be reported in box 1 of Form W-2 must be          990). A person isn't considered an officer or director of the 
reported as reportable compensation.                                 organization by virtue of being an officer or director of a 
                                                                     disregarded entity, but he or she can qualify as a key employee 
  If an officer, director, trustee, key employee, or highest         or highest compensated employee of the organization. An 
compensated employee of the organization is a foreign person         officer, director, or employee of a disregarded entity is a key 
who received U.S. source income during the calendar year             employee of the organization if she or he meets the $150,000 
ending with or within the organization's tax year from the filing    Test and Top 20 Test for the filing organization as a whole, and if, 
organization or a related organization, and if such income was       for the Responsibility Test, the person has responsibilities, 
reported in box 2 of Form 1042-S, Foreign Person's U.S. Source       powers, or influence over a discrete segment or activity of the 

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disregarded entity that represents at least 10% of the activities,       Compensation from common paymasters, payroll/reporting 
assets, income, or expenses of the filing organization as a           agents, and unrelated organizations or individuals (except for 
whole, or has or shares authority to control or determine the         compensation from management companies or leasing 
disregarded entity's capital expenditures, operating budget, or       companies, and compensation described in Taxable 
compensation for employees that is at least 10% of the filing         organization employee exception, later) must be treated as 
organization's respective items as a whole. If an officer or          reportable compensation in determining whether the dollar 
director of a disregarded entity also serves as an officer, director, thresholds are met for reporting (1) current or former employees 
trustee, or key employee of the organization, report this             as current or former key employees or highest compensated 
individual as an officer, director, trustee, or key employee, as      employees; or (2) former officers, directors, or trustees, on Form 
applicable, of the organization, and add the compensation, if         990, Part VII, Section A. If the Form 990, Part VII, thresholds for 
any, paid by the disregarded entity to this individual to the         reporting are met, then the compensation from the common 
compensation, if any, paid directly by the organization to this       paymaster, payroll/reporting agent, or unrelated organization or 
individual. Report the total aggregate amount in column (D).          individual must be reported as compensation from the filing 
                                                                      organization in Part VII. The compensation may also need to be 
    A disregarded entity must generally use the EIN of its 
                                                                      reported on Schedule J (Form 990), Part II (see the instructions 
TIP sole member. An exception applies to employment 
                                                                      for Form 990, Part VII, Section A, line 5).
    taxes: for wages paid to employees of a disregarded 
entity, the disregarded entity must file separate employment tax              The use of a leasing company, common paymaster, 
returns and use its own EIN on such returns. See Regulations             !    payroll/reporting agent, or other payroll service provider 
sections 301.6109-1(h) and 301.7701-2(c)(2)(iv).                      CAUTION doesn't relieve an employer of its obligation for 
                                                                      employment tax liabilities. The IRS strongly suggests that the 
Management companies.  Management companies, as                       organization doesn't change its address to that of its payroll 
independent contractors, are reported on Form 990, Part VII,          service provider or other third-party payer. Doing so could limit 
(if at all) only in Section B. Independent Contractors, and aren't    the organization’s ability to stay informed of tax matters, because 
reported on Schedule J (Form 990), Part II. If a current or former    the IRS sends correspondence regarding problems with an 
officer, director, trustee, or key employee has a relationship        employer's account to the employer's address of record. 
with a management company that provides services to the               Alternatively, an employer may grant permission for a third-party 
organization, then the relationship may be reportable on              payer to receive copies of IRS correspondence by using Form 
Schedule L (Form 990), Part IV. A key employee of a                   8822-B; Form 2848, Power of Attorney and Declaration of 
management company must be reported as a current officer of           Representative; or Form 8655, Reporting Agent Authorization, as 
the filing organization if he or she is the filing organization's top appropriate.
management official or top financial official or is designated 
as an officer of the filing organization. However, that person        Compensation from unrelated organizations or individuals. 
doesn't qualify as a key employee of the filing organization solely   If a current or former officer, director, trustee, key employee, 
on the basis of being a key employee of the management                or highest compensated employee received or accrued 
company. If a current or former officer, director, trustee, key       compensation or payments from an unrelated organization 
employee, or highest compensated employee received                    (other than from management companies or leasing 
compensation from a management company that provided                  companies, as discussed above) or an individual for services 
services to the organization and was a related organization           rendered to the filing organization in that person's capacity as an 
during the tax year, then the individual's compensation from the      officer, director, trustee, or employee of the filing organization, 
management company must be reported on Form 990, Part VII,            then the filing organization must report (subject to the Taxable 
Section A, columns (E) and (F). If the management company             organization employee exception next) such amounts as 
wasn't a related organization during the tax year, the individual’s   compensation from the filing organization if it has knowledge of 
compensation from the management company isn't reportable in          the arrangement, whether or not the unrelated organization or 
Part VII, Section A. Questions pertaining to management               the individual treats the amounts as compensation, grants, 
companies also appear on Form 990, Part VI, line 3; and               contributions, or otherwise. Report such compensation from 
Schedule H (Form 990), Hospitals, Part IV.                            unrelated organizations in Section A, columns (D) and (F), as 
                                                                      appropriate. If the organization can't distinguish between 
Employee leasing companies and professional employer 
                                                                      reportable compensation and other compensation from the 
organizations. In some cases, instead of hiring a management 
                                                                      unrelated organization, report all such compensation in column 
company, an exempt organization “leases” one or more 
                                                                      (D).
employees from another company, which may be in the business 
of leasing employees. Alternatively, the organization may enter       Taxable organization employee exception.   Don't report as 
into an agreement with a professional employer organization to        compensation any payments from an unrelated taxable 
perform some or all of the federal employment tax withholding,        organization that employs the individual and continues to pay the 
reporting, and payment functions related to workers performing        individual's regular compensation while the individual provides 
services for the organization. The organization should treat          services without charge to the filing organization, but only if the 
employees of an employee leasing company, a professional              unrelated organization doesn't treat the payments as a charitable 
employer organization (whether or not certified under the new         contribution to the filing organization.
Certified Professional Employer Organization), or a management        Column (A). For each person required to be listed, enter the 
company as the organization's own employees if such persons           name on the top of each row and the person's title or position 
have the status of employees of the filing organization under the     with the organization on the bottom of the row. If more than one 
usual common law rules applicable in determining the                  title or position, list all. List persons in the order described under 
employer-employee relationship or who are treated as                  Order of reporting, earlier. List each person on only one line.
employees of the filing organization for federal employment tax 
purposes under section 3121(d). See Pub. 1779, Independent            Column (B). For each person listed in column (A), estimate the 
Contractor or Employee, for more information. Otherwise, the          average hours per week devoted to the organization during the 
compensation paid to leasing companies and professional               year. Entry of a specific number is required for a complete 
employer organizations should be treated like compensation to a       answer. Enter “-0-” if applicable. Don't include statements such 
management company for purposes of Form 990 compensation              as “as needed,” “as required,” or “40+.” If the average is less than 
reporting.

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1 hour per week, then the organization can enter a decimal tax year either (1) by the organization in a lesser capacity other
rounded to the nearest tenth (for example, 0.2 hours per week). than as an officer, director, trustee, key employee, or highest
For each person listed in column (A), list below the dotted line compensated employee; or (2) by a related organization in any
an estimate of the average hours per week (if any) devoted to capacity, but not by the filing organization, and if the person
related organizations. received reportable compensation that exceeded the threshold
amount described above, then check only the “Former” box. For
Column (C). For each person listed in column (A), check the example, don't check both the “Former” and “Officer” boxes for a
box that reflects the person's position with the organization former president of the organization who wasn't an officer of the
during the tax year. Don't check more than one box, unless the organization during the tax year.
person was both an officer and a director/trustee of the
Whether or not the organization files Form 990 based on a
organization during the tax year. For a former officer, director,
fiscal year, use the calendar year ending within the
trustee, key employee, or highest compensated employee,
organization's tax year to determine all “former” officers,
check only the “Former” box and indicate the former status in the
directors, trustees, key employees, and five highest
person's title.
compensated employees (because their status depends on their
“Current” officers, directors, trustees, key employees, reportable compensation, which is reported for the calendar
and highest compensated employees. A “current” officer, year).
director, or trustee is a person that was an officer, director, or
trustee at any time during the organization's tax year. A “current” Check the “Former” box for the former five highest
key employee or highest compensated employee is a person compensated employees only if all four conditions below apply.
who was an employee at any time during the calendar year 1. The individual wasn't an employee of the organization at
ending with or within the organization's tax year, and was a key any time during the calendar year ending with or within the
employee or highest compensated employee for such calendar organization's tax year.
year. 2. The individual was reported (or should have been
If the organization files Form 990 based on a fiscal year, use reported, under the instructions in effect for such years) on any
the fiscal year to determine the organization's “current” officers, of the organization's Forms 990, 990-EZ, or 990-PF for 1 or more
directors, and trustees. Whether or not the organization files of the 5 prior years as one of the five highest compensated
Form 990 based on a fiscal year, use the calendar year ending employees.
with or within the organization's tax year to determine the 3. The individual's reportable compensation exceeded
organization's “current” key employees and five highest $100,000 for the calendar year ending with or within the
compensated employees. organization's tax year.
Don't check the “Former” box if the person was a current 4. The amount of the individual's reportable compensation
officer, director, or trustee at any time during the organization's for such year would place him or her among the organization's
tax year, or a current key employee or among the five highest current five highest compensated employees if the individual
compensated employees for the calendar year ending with or were an employee during the calendar year ending with or within
within the organization's tax year. A current employee (other than the organization's tax year.
a current officer, director, trustee, key employee, or highest
compensated employee) can be reported on Form 990, Part VII, Example 1. X was reported as one of Y Charity's five highest
and Schedule J (Form 990), Part II, as (1) a former director or compensated employees on one of Y's Forms 990, 990-EZ, or
trustee because she or he served as a director or trustee within 990-PF from 1 of its 5 prior tax years. During Y’s tax year, X
the last 5 years, and received more than $10,000 in reportable wasn't a current officer, director, trustee, key employee, or
compensation for the calendar year ending with or within the highest compensated employee of Y. X wasn't an employee of Y
organization’s tax year in his or her capacity as a former director during the calendar year ending with or within Y's tax year.
or trustee; or (2) a former officer or key employee (but not as a During this calendar year, X received reportable compensation in
former highest compensated employee) because he or she excess of $100,000 from Y for past services and would be
served as an officer or key employee within the last 5 years and among Y's five highest compensated employees if X were a
received more than $100,000 of reportable compensation for the current employee. Y must report X as a former highest
calendar year ending with or within the organization’s tax year. In compensated employee on Y's Form 990, Part VII, Section A, for
such a case, indicate the individual's former position in his or her Y's tax year.
title (for example, “former president”). Example 2. T was reported as one of Y Charity's five highest
“Former” officers, directors, trustees, key employees, compensated employees on one of Y's Forms 990, 990-EZ, or
and highest compensated employees. Check the “Former” 990-PF from 1 of its 5 prior tax years. During Y’s tax year, T
box for former officers, directors, trustees, and key employees wasn't a current officer, director, trustee, key employee, or
only if both conditions below apply. highest compensated employee of Y, although T was still an
• The organization reported (or should have reported, applying employee of Y during the calendar year ending with or within Y's
the instructions in effect for such years) an individual on any of tax year. T received reportable compensation in excess of
the organization's Forms 990, 990-EZ, or 990-PF for any 1 or $100,000 from Y and related organizations for such calendar
more of the 5 prior years in one or more of the following year. T isn't reportable as a former highest compensated
capacities: officer, director, trustee, or key employee. employee on Y's Form 990, Part VII, Section A, for Y’s tax year
• The individual received reportable compensation, from the because T was an employee of Y during the calendar year
organization and/or related organizations, in the calendar year ending with or within Y's tax year.
ending with or within the organization's current tax year in
excess of the threshold amount ($100,000 for former officers and Example 3. Z was reported as one of Y Charity's key
key employees; $10,000 paid to former directors and trustees for employees on Y's Form 990 filed for 1 of its 5 prior tax years.
services rendered in their former capacity as directors or During Y’s tax year, Z wasn't a current officer, director, trustee,
trustees). key employee, or highest compensated employee of Y. For the
calendar year ending with or within Y’s tax year, Z received
If a person was reported (or should have been reported) as reportable compensation of $90,000 from Y as an employee
an officer, director, trustee, or key employee on any of the (and no reportable compensation from related organizations).
organization's prior five Forms 990, 990-EZ, or 990-PF, and if the Because Z received less than $100,000 reportable
person was still employed at any time during the organization's

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compensation for the calendar year ending with or within Y’s tax       pertinent instructions and definitions for Form 990, Part VII, 
year from Y and its related organizations, Y isn't required to         Section A, columns (E) and (F).
report Z as a former key employee on Y's Form 990, Part VII,           Short year and final returns.  For a short year return in 
Section A, for Y’s tax year.                                           which there is no calendar year that ends with or within the short 
Columns (D) and (E).  Enter the amounts required to be                 year, leave columns (D) and (E) blank, and don't report any key 
reported (whether or not actually reported) in box 1 or 5 of Form      employees, highest compensated employees, or highest 
W-2 (whichever is greater), box 1 of Form 1099-NEC, and/or             compensated independent contractors (because such 
box 6 of Form 1099-MISC, issued to the person for the calendar         persons are determined according to compensation received in 
year ending with or within the organization's tax year. Enter an       the calendar year ending with or within the tax year for which the 
amount for each person in each of columns (D) and (E). Enter           return is filed), unless the return is a final return. If the return is a 
“-0-” if the person received no reportable compensation. For           final return, report the compensation that is reportable 
institutional trustees that don't receive a Form 1099-NEC or           compensation on Forms W-2 and 1099 for the short year, from 
1099-MISC, enter the amount that the organization would have           both the filing organization and related organizations, whether or 
reported in box 1 of Form 1099-NEC or box 6 of Form                    not Forms W-2 or 1099 have been filed yet to report such 
1099-MISC if the form(s) had been required.                            compensation.
Reportable compensation paid to the person by a related                Column (F).  Other compensation generally includes 
organization at any time during the entire calendar year ending        compensation not currently reportable in box 1 or 5 of Form W-2, 
with or within the filing organization's tax year should be reported   in box 1 of Form 1099-NEC, or in box 6 of Form 1099-MISC, 
in column (E). If the related organization was related to the filing   including nontaxable benefits other than disregarded benefits, as
organization for only a portion of the tax year, then the filing       discussed under Disregarded benefits, later, and in the 
organization may choose to report only compensation paid or            instructions for Schedule J (Form 990), Part II. Treat amounts 
accrued by the related organization during the time it was             paid or accrued under a deferred compensation plan, or held 
actually related. If the filing organization reports compensation      by a deferred compensation trust, that is established, 
on this basis, it must explain on Schedule O (Form 990) and            sponsored, or maintained by the organization (or a related 
state the period during which the related organization was             organization) as paid, accrued, or held directly by the 
related.                                                               organization (or the related organization). Deferred 
$10,000-per-related-organization exception.        For purposes        compensation to be reported in column (F) includes 
of column (E), the organization need not include payments from         compensation that is earned or accrued in one year and deferred 
a single related organization if it is less than $10,000 for the       to a future year, whether or not funded, vested, qualified or 
calendar year ending with or within the organization's tax year,       nonqualified, or subject to a substantial risk of forfeiture. But 
except to the extent paid to a former director or former trustee       don't report in column (F) a deferral of compensation that causes 
of the filing organization for services as a director or trustee of    an amount to be deferred from the calendar year ending with or 
the organization. For example, if an officer of the organization       within the tax year to a date that isn't more than 2 /  months after 1 2
received compensation of $6,000, $15,000, and $50,000 from             the end of the calendar year ending with or within the tax year if 
three separate related organizations for services provided to          such compensation is currently reported as reportable 
those organizations, the organization needs to report only             compensation.
$65,000 in column (E) for the officer.                                 Enter an amount in column (F) for each person listed in Part 
Volunteer exception.  The organization need not report in              VII, Section A. (Enter “-0-” if applicable.) Report a reasonable 
column (E) or (F) compensation from a related organization paid        estimate if actual numbers aren't readily available.
to a volunteer officer director, , or trustee of the filing            Other compensation paid to the person by a related 
organization if the related organization is a for-profit organization; organization at any time during the calendar year ending with or 
isn't owned or controlled, directly or indirectly, by the              within the filing organization's tax year should be reported in 
organization or one or more related tax-exempt organizations;          column (F). If the related organization was related to the filing 
and doesn't provide management services for a fee to the               organization for only a portion of the tax year, then the filing 
organization.                                                          organization may choose to report only other compensation paid 
Bank or financial institution trustee. If the organization is a        or accrued by the related organization during the time it was 
trust with a bank or financial institution trustee that is also a      actually related. If the filing organization reports compensation 
trustee of another trust, it need not report in column (E) or (F)      on this basis, it must explain on Schedule O (Form 990) and 
compensation from the other trust for services provided as the         state the period during which the related organization was 
trustee to the other trust, because the other trust isn't a related    related.
organization (see the Glossary definition of related                   The following items of compensation provided by the filing 
organization).                                                         organization and related organizations must be reported as 
Reasonable effort.    The organization isn't required to report        “other compensation” in column (F) in all cases regardless of the 
compensation from a related organization to a person listed on         amount, to the extent they aren't included in column (D).
Form 990, Part VII, Section A, if the organization is unable to 
secure the information on compensation paid by the related             1. Tax-deferred contributions by the employer to a qualified 
organization after making a reasonable effort to obtain it, and if     defined contribution retirement plan.
it is unable to make a reasonable estimate of such                     2. The annual increase or decrease in actuarial value of a 
compensation. If the organization makes reasonable efforts but         qualified defined benefit plan, whether or not funded or vested.
is unable to obtain the information or provide a reasonable            3. The value of health benefits provided by the employer, or 
estimate of compensation from a related organization in column         paid by the employee with pre-tax dollars, that aren't included in 
(E) or (F), then it must report the efforts undertaken on              reportable compensation. For this purpose, health benefits 
Schedule O (Form 990). An example of a reasonable effort is for        include (1) payments of health benefit plan premiums, (2) 
the organization to distribute a questionnaire annually to each of     medical reimbursement and flexible spending programs, and (3) 
its current and former officers, directors, trustees, key              the value of health coverage (rather than actual benefits paid) 
employees, and highest compensated employees that includes             provided by an employer's self-insured or self-funded 
the name and title of each person reporting information, blank         arrangement. Health benefits include dental, optical, drug, and 
lines for those persons' signatures and signature dates, and the       medical equipment benefits. They don't include disability or 

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long-term care insurance premiums or allocated benefits for this            compensation (excluding the excludable items below $10,000) is 
purpose.                                                                    $11,000. Under these circumstances, the officer's dependent 
4. Tax-deferred contributions by the employer and employee                  care, group life, and tuition assistance items need not be 
to a funded nonqualified defined contribution plan, and deferrals           reported as other compensation on Form 990, Part VII, 
under an unfunded nonqualified defined contribution plan,                   Section A, column (F), and the officer's total reportable and other 
whether or not such plans are vested or subject to a substantial            compensation ($142,000) isn't reportable on Schedule J (Form 
risk of forfeiture. See the examples in the Schedule J (Form 990),          990). If, instead, the officer's reportable compensation from Y 
Part II, instructions.                                                      were $30,000 rather than $21,000, then the officer's total 
                                                                            reportable and other compensation ($151,000) would be 
5. The annual increase or decrease in actuarial value of a                  reportable on Schedule J (Form 990), including the dependent 
nonqualified defined benefit plan, whether or not funded, vested,           care, group life, and tuition assistance items, even though these 
or subject to a substantial risk of forfeiture.                             items wouldn't have to be reported as other compensation on 
$10,000-per-item exception.   Except for the five items listed              Form 990, Part VII.
above, neither the organization nor a related organization is                  Example 2. Organization S provides health benefits to B (its 
required to report on Form 990, Part VII, Section A, any item of            CEO) under a self-insured medical reimbursement plan. The 
“other compensation” (as set forth in the compensation table                value of the plan benefits for the tax year is $10,000, which 
beginning later) if its total value is less than $10,000 for the            represents the estimated cost of providing coverage for the year 
calendar year ending with or within the organization's tax year.            if the employer paid a third-party insurer for similar benefits, as 
Amounts excluded under the two separate $10,000                             determined on an actuarial basis. The actual benefits paid for B 
exceptions (the $10,000-per-related-organization and                        and B's family for the year are $30,000. If the benefits aren't 
$10,000-per-item exceptions) are to be excluded from                        reportable compensation to B, then Organization S must report 
compensation in determining whether an individual's total                   the $10,000 value of plan benefits as other compensation to B 
reportable compensation and other compensation exceeds                      on Form 990, Part VII, Section A, column (F).
the thresholds set forth on Form 990, Part VII, Section A, line 4. If       Disregarded benefits. Disregarded benefits under Regulations 
the individual's total compensation exceeds the relevant                    section 53.4958-4(a)(4) need not be reported in column (F). 
threshold, then the amounts excluded under the $10,000                      Disregarded benefits generally include fringe benefits excluded 
exceptions are included in the individual's compensation                    from gross income under section 132. These benefits include:
reported on Schedule J (Form 990). Thus, the total amount of                •  No-additional cost service,
compensation reported on Schedule J (Form 990) can be higher                •  Qualified employee discount,
than the amount reported on Form 990, Part VII, Section A.                  •  Working condition fringe,
The $10,000-per-item exception applies separately for each                  •  De minimis fringe,
item of other compensation from the organization and from each              •  Qualified transportation fringe,
related organization.                                                       •  Qualified retirement planning services, and
Example 1.   Organization X provides the following                          •  Qualified military base realignment and closure fringe.
compensation to its current officer.                                           For descriptions of each of these disregarded benefits, see 
                                                                            the Instructions for Schedule J (Form 990).
   $110,000  Reportable compensation (including pre-tax employee            Short year and final returns.  For a short year return in which 
             contributions of $5,000 to a qualified defined contribution    there is no calendar year that ends with or within the short year, 
             retirement plan and $2,500 to a qualified health benefit plan) leave column (F) blank, unless the return is a final return. If the 
   5,000     Tax-deferred employer contribution to qualified defined        return is a final return, report the other compensation for the 
             contribution retirement plan                                   short year from both the filing organization and related 
   5,000     Nontaxable employer contributions to health benefit plan       organizations.
   4,000     Nontaxable dependent care assistance
         500 Nontaxable group life insurance premium                        Compensation table for reporting on Part VII, Section A; or 
                                                                            Schedule J (Form 990), Part II.    The following table may be 
                                                                            useful in determining how and where to report items of 
Organization Y, a related organization, also provides                       compensation on Form 990, Part VII, Section A, and on 
compensation to the officer as follows.                                     Schedule J (Form 990), Part II. The list isn't comprehensive but 
                                                                            covers most items for most organizations. Many items of 
                                                                            compensation may or may not be taxable or currently taxable, 
   $21,000   Reportable compensation (including $1,000 pre-tax              depending on the plan or arrangement adopted by the 
             employee contribution to qualified defined contribution 
             retirement plan)                                               organization and other circumstances. The list attempts to take 
   1,000     Tax-deferred employer contribution to qualified defined        into account these varying facts and circumstances. The list is 
             contribution retirement plan                                   merely a guideline to report amounts for those persons required 
   5,000     Nontaxable tuition assistance                                  to be listed. In all cases, items included in box 1 or 5 of Form 
                                                                            W-2 (whichever is greater), in box 1 of Form 1099-NEC, and/or in 
                                                                            box 6 of Form 1099-MISC are required to be reported on Part 
                                                                            VII, Section A, and, for applicable persons, Schedule J (Form 
The officer receives no compensation in the capacity as a                   990), Part II, column (B). Items listed as “taxable” or “taxable in 
former director or trustee of X, and no unrelated organization              current year” are currently includible in reportable compensation, 
pays the officer for services provided to X. The organization can           but aren't necessarily subject to federal income tax in the current 
disregard as other compensation (a) the $4,500 in dependent                 year.
care and group life insurance payments from the organization 
(under the $10,000-per-item exception), and (b) the $5,000 in                  Any item listed in the following compensation table that isn't 
tuition assistance from the related organization (under the                 followed by a star (x) or asterisk (*) in any column shouldn't be 
$10,000-per-item exception) in determining whether the officer's            reported on Part VII, Section A; or in Schedule J (Form 990), Part 
total reportable and other compensation from the organization               II.
and related organizations exceeds $150,000. In this case, total 
reportable compensation is $131,000, and total other 

32                                                                                                        2023 Instructions for Form 990

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                                                                                   Where To Report
                                                  Form 990, Part VII, Section A, column (D) or (E) Form 990, Part VII, Section A, column 
Type of Compensation                                                                                              (F)
                                                  Schedule J      Schedule J (Form  Schedule J (Form  Schedule J (Form  Schedule J (Form 
                                                  (Form 990), Part  990), Part II, 990), Part II,  990), Part II, 990), Part II, 
                                                  II, column B(i) column B(ii)     column B(iii)   column C       column D
Base salary/wages/fees paid                       x
Base salary/wages/fees deferred (taxable)         x
Base salary/wages/fees deferred (nontaxable)                                                       x
Bonus paid (including signing bonus)                              x
Bonus deferred (taxable in current year)                          x
Bonus deferred (not taxable in current year)                                                       x
Incentive compensation paid                                       x
Incentive compensation deferred (taxable in                       x
current year)
Incentive compensation deferred (not taxable in                                                    x
current year)
Severance or change of control payments made                                       x
Sick pay paid by employer                         x
Third-party sick pay                                                               x
Other compensation amounts deferred (taxable in                   x
current year)
Other compensation amounts deferred (not                                                           x
taxable in current year)
Tax gross-ups paid                                                                 x
Vacation/sick leave cashed out                                                     x
Stock options at time of grant                                                                     x
Stock options at time of exercise                                                  x
Stock awards paid by taxable organizations                                         x
substantially vested
Stock awards paid by taxable organizations not                                                     x
substantially vested
Stock equivalents paid by taxable organizations                                    x
substantially vested
Stock equivalents paid by taxable organizations                                                    x
not substantially vested
Loans—forgone interest or debt forgiveness                                         x
Contributions (employer) to qualified retirement                                                   x
plan
Contributions (employee deferrals) to section      x
401(k) plan
Contributions (employee deferrals) to section      x
403(b) plan
Qualified or nonqualified retirement plan defined                                                  x
benefit accruals (reasonable estimate of increase 
or decrease in actuarial value)
Qualified retirement (defined contribution) plan 
investment earnings or losses (not reportable or 
other compensation)
Taxable distributions from qualified retirement 
plan, including section 457(b) eligible 
governmental plan (reported on Form 1099-R but 
not reportable or other compensation on Form 990)

2023 Instructions for Form 990                                                                                                   33

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                                                                                           Where To Report
                                                        Form 990, Part VII, Section A, column (D) or (E)    Form 990, Part VII, Section A, column 
Type of Compensation                                                                                                       (F)
                                                        Schedule J (Form  Schedule J (Form Schedule J (Form Schedule J (Form Schedule J (Form 
                                                        990), Part II, 990), Part II,      990), Part II,   990), Part II,    990), Part II, 
                                                        column B(i)    column B(ii)        column B(iii)    column C          column D
Distributions from nongovernmental section 457(b)                                                        x
plan 
Amounts includible in income under section 457(f)                                                        x
Amounts deferred by employer or employee (plus                                                           x
earnings) under section 457(b) plan (substantially 
vested)
Amounts deferred by employer or employee under                                                              x
section 457(b) or 457(f) plan (not substantially 
vested)
Amounts deferred under nonqualified defined                                                              x
contribution plans (substantially vested)
Amounts deferred under nonqualified defined                                                                 x
contribution plans (not substantially vested)
Earnings or losses of nonqualified defined                                                               x
contribution plan (substantially vested)
Earnings or losses of nonqualified defined 
contribution plan (not substantially vested)
Scholarships and fellowship grants (taxable)                                                             x
Health benefit plan premiums paid by employer            x 
(taxable)
Health benefit plan premiums paid by the employee        x
(taxable)
Health benefit plan premiums (nontaxable)                                                                                     x
Medical reimbursement and flexible spending                                                              x
programs (taxable)
Medical reimbursement and flexible spending                                                                                   x
programs (nontaxable)
Other health benefits (taxable)                                                                          x
Other health benefits (nontaxable)                                                                                            x
Life, disability, or long-term-care insurance (taxable)                                                  x
Life, disability, or long-term-care insurance                                                                                 *
(nontaxable)
Split-dollar life insurance (see Notice 2002-8, 2002-1                                                   x
C.B. 398)
Housing provided by employer or ministerial housing                                                      x
allowance (taxable)
Housing provided by employer or ministerial housing                                                                           *
allowance (nontaxable) (but see Schedule J 
instructions regarding working condition fringes)
Personal legal services (taxable)                                                                        x
Personal legal services (nontaxable)                                                                                          *
Personal financial services (taxable)                                                                    x
Personal financial services (nontaxable)                                                                                      *
Dependent care assistance (taxable)                                                                      x
Dependent care assistance (nontaxable)                                                                                        *
Adoption assistance (taxable)                                                                            x
Adoption assistance (nontaxable)                                                                                              *
Tuition assistance for family (taxable)                                                                  x

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                                                                                          Where To Report
                                                       Form 990, Part VII, Section A, column (D) or (E)    Form 990, Part VII, Section A, column 
Type of Compensation                                                                                                      (F)
                                                       Schedule J (Form  Schedule J (Form Schedule J (Form Schedule J (Form Schedule J (Form 
                                                       990), Part II, 990), Part II,      990), Part II,   990), Part II,    990), Part II, 
                                                       column B(i)    column B(ii)        column B(iii)        column C      column D
Tuition assistance for family (nontaxable)                                                                                   *
Cafeteria plans (nontaxable health benefit)                                                                                  x
Cafeteria plans (nontaxable benefit other than health)                                                                       *
Liability insurance (taxable)                                                                           x
Employer-provided automobile (taxable)                                                                  x
Employer-subsidized parking (taxable)                                                                   x
Travel (taxable)                                                                                        x
Moving (taxable)                                                                                        x
Meals and entertainment (taxable)                                                                       x
Social club dues (taxable)                                                                              x
Spending account (taxable)                                                                              x
Gift cards                                                                                              x
Disregarded benefits under Regulations section 
53.4958-4(a)(4) (see Schedule J, Part II, instructions)

Note. Items marked with an asterisk (*) instead of a star (x) are     $10,000 of reportable compensation (Part VII, Section A, 
excludable from Form 990, Part VII, Section A, column (F), if         columns (D) and (E)) during the year from the organization or 
below $10,000.                                                        related organizations. To determine whether an individual 
                                                                      received or accrued more than $10,000 in reportable 
Line 1b.   Report the subtotals of compensation from the 
                                                                      compensation solely in the capacity as a former trustee or 
Section A, line 1a, table in line 1b, columns (D), (E), and (F).
                                                                      director of the organization, add the amounts reported in box 1 of 
Line 1c.   Report the subtotals of compensation from duplicate        all Forms 1099-NEC, and, if applicable, box 1 or 5 of all Forms 
Section A tables for filers that report more than 25 persons in the   W-2 (whichever is greater), and/or issued to the individual by the 
Section A, line 1a, table in line 1c, columns (D), (E), and (F).      organization and all related organizations, to the extent that such 
Line 1d.   Add the totals of lines 1b and 1c in line 1d for columns   amounts relate to the individual's past services as a trustee or 
(D), (E), and (F).                                                    director of the organization and not of a related organization. The 
                                                                      $10,000-per-related-organization exception doesn't apply for this 
Line 2.  Report the total number of individuals, both those listed    purpose.
in the Part VII, Section A, table, and those not listed, to whom the 
filing organization (not   related organizations) paid over           Line 4.        Complete Schedule J (Form 990) for each individual 
$100,000 in reportable compensation during the tax year.              listed in Section A who received or accrued more than $150,000 
                                                                      of reportable and other compensation from the organization and 
Line 3. Complete Schedule J (Form 990) for each of the                related organizations. To determine whether any listed individual 
following persons.                                                    received or accrued more than $150,000 of reportable and other 
• Each individual listed in Part VII, Section A, as a former          compensation, add all compensation included in Part VII, 
officer, former key employee, or former highest                       Section A, columns (D), (E), and (F), but disregard any 
compensated employee. To determine whether an individual              decreases in the actuarial value of defined benefit plans.
received more than $100,000 in reportable compensation in             The following chart explains which officers directors,       , 
the aggregate from the organization and related organizations,        trustees key employees,            , and highest compensated 
add the amounts reported in box 1 or 5 of all Forms W-2               employees must be reported on Form 990, Part VII, Section A, 
(whichever is greater), in box 1 of all Forms 1099-NEC, and/or in     and on Schedule J (Form 990). See also Line 5, later, for 
box 6 of all Forms 1099-MISC issued to the individual by the          additional individuals who must be reported on Schedule J 
organization and all related organizations (disregarding amounts      (Form 990), Part II.
from a related organization if below $10,000) for the calendar 
year ending with or within the organization's tax year.
• Each individual that received, solely in the capacity as a 
former director or former trustee of the organization, more than 

2023 Instructions for Form 990                                                                                                              35

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Matrix for Part VII, Section A, Lines 3 and 4

                                                                     Enter on Form 990, Part VII,           Enter on Schedule J (Form 990), 
              Position                   Current or former           Section A . . .                        Part II . . .
                                                                                                            If reportable and other compensation is 
                                                                                                            greater than $150,000 in the aggregate 
                                         Current                                   All                      from organization and related 
                                                                                                            organizations (don't report institutional 
        Directors and Trustees                                                                              trustees)
                                                                     If reportable compensation in capacity 
                                         Former                      as former director or trustee is greater  If listed on Form 990, Part VII, Section A 
                                                                     than $10,000 in the aggregate from     (don't report institutional trustees)
                                                                     organization and related organizations
                                                                                                            If reportable and other compensation is 
                                         Current                                   All                      greater than $150,000 in the aggregate 
                                                                                                            from organization and related 
              Officers                                                                                      organizations
                                                                     If reportable compensation is greater 
                                         Former                      than $100,000 in the aggregate from    If listed on Form 990, Part VII, Section A
                                                                     organization and related organizations
                                         Current                                   All                      All
         Key Employees                                               If reportable compensation is greater 
                                         Former                      than $100,000 in the aggregate from    If listed on Form 990, Part VII, Section A
                                                                     organization and related organizations
                                                                     If reportable compensation is greater  If reportable and other compensation is 
                                         Current                     than $100,000 in the aggregate from    greater than $150,000 in the aggregate 
Other Five Highest Compensated                                       organization and related organizations from organization and related 
                                                                                                            organizations
              Employees
                                                                     If reportable compensation is greater 
                                         Former                      than $100,000 in the aggregate from    If listed on Form 990, Part VII, Section A
                                                                     organization and related organizations
Line 5.  Complete Schedule J (Form 990) for any individual           management official of the organization, must be listed as an 
listed on Form 990, Part VII, Section A, if the person receives or   officer of the organization in Part VII, Section A. However, the 
accrues compensation from an unrelated organization (other           amounts paid by B to A require that the organization answer 
than from management companies and leasing companies, as             “Yes” on line 5 and complete Schedule J (Form 990) about A.
discussed earlier) for services rendered to the filing organization  Example 2.        C is an attorney employed by a law firm that isn't 
in the person's capacity as an officer director trustee, , , or      a related organization to the organization. The organization and 
employee of the filing organization. Also, specify on Schedule J     the law firm enter into an arrangement where C serves the 
(Form 990), Part III, the name of the unrelated organization, the    organization, a section 501(c)(3) legal aid society pro bono, on a 
type and amount of compensation it paid or accrued, and the          full-time basis as its vice president and as a board member while 
person receiving or accruing such compensation. See                  continuing to receive her regular compensation from the law firm. 
Compensation from unrelated organizations or individuals,            The organization doesn't provide any compensation to C for the 
earlier.                                                             services provided by C to the organization, and doesn't report 
For purposes of line 5, disregard:                                   C's compensation on Form W-2, Form 1099-NEC, or Form 
                                                                     1099-MISC. The law firm doesn't treat any part of C's 
1. Payments from a deferred compensation trust or plan 
                                                                     compensation as a charitable contribution to the legal aid 
established, sponsored, or maintained by the organization (or a 
                                                                     society. Under these circumstances, the amounts paid by the law 
related organization), and deferred compensation held by such 
                                                                     firm to C don't require that the organization answer “Yes” on 
trust or plan;
                                                                     line 5 about C. Also, nothing in these facts would prevent C from 
2. Payments from a common paymaster for services                     qualifying as an independent member of the organization's 
provided to the organization (or to a related organization); or      governing body for purposes of Form 990, Part VI, line 1b.
3. Payments from an unrelated taxable organization that              Example 3.        D, a volunteer director of the organization, is 
employs the individual and continues to pay the individual's         also the sole owner and CEO of M management company (an 
regular compensation while the individual provides services          unrelated organization), which provides management services to 
without charge to the filing organization, but only if the unrelated the organization. The organization pays M an annual fee of 
organization doesn't treat the payments as a charitable              $150,000 for management services. Under the circumstances, 
contribution to the filing organization.                             the amounts paid by M to D (in the capacity as owner and CEO 
Example 1.    A is the CEO (and the top management                   of M) don't require that the organization answer “Yes” on line 5 
official) of the organization. In addition to compensation paid by   regarding D. However, the organization must report the 
the organization to A, A receives payments from B, an unrelated      transaction with M, including the relationship between D and M, 
corporation (using the definition of relatedness on Schedule R       on Schedule L (Form 990), Part IV. Also, D doesn't qualify as an 
(Form 990)), for services provided by A to the organization. B       independent member of the organization's governing body 
also makes rent payments for A's personal residence. The             because D receives indirect financial benefits from the 
organization is aware of the compensation arrangement between        organization through M that are reportable on Schedule L (Form 
A and B, and doesn't treat the payments as paid by the               990), Part IV.
organization for Form W-2 reporting purposes. A, as the top 

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Section B. Five Highest Compensated purposes. Also report here any revenue that is excludable from
gross income other than by section 512, 513, or 514, such as
Independent Contractors
interest on state and local bonds that is excluded from tax by
Complete this table for the five highest compensated section 103.
independent contractors that received more than $100,000 in
compensation for services, whether professional or other Column (C). In column (C), report any unrelated business
services, from the organization. Independent contractors include revenue received by the organization during the tax year from
organizations as well as individuals and can include professional an unrelated trade or business, unless that revenue is
fundraisers, law firms, accounting firms, publishing companies, reportable in Part VIII, column (D). See Pub. 598 and the
management companies, and investment management Instructions for Form 990-T for more information.
companies. Don't report public utilities or insurance providers as A section 501(c)(3) organization that is an S corporation
independent contractors. See Pub. 1779, and Pub. 15-A, TIP shareholder must treat all allocations of income from the
Employer's Supplemental Tax Guide, for distinguishing S corporation as unrelated business income. Gain on
employees from independent contractors. the disposition of stock is also treated as unrelated business
Column (C). Enter the amount the organization paid, whether income. See section 512(e).
reported in box 1 of Form 1099-NEC, in box 6 of Form
1099-MISC, or paid under the parties' agreement or applicable Column (D). In column (D), report any revenue excludable from
state law, for the calendar year ending with or within the unrelated business income by section 512, 513, or 514.
organization's tax year. Examples of such revenue include receipts from the sale of
donated merchandise, interest (unless debt-financed), and
For a short year return in which there is no calendar year that receipts from bingo games.
ends with or within the short year, don't report any information in
columns (A) through (C), unless the return is a final return. If the Neither Form 5500 nor DOL Forms LM-2 or LM-3, Labor
return is a final return, report the compensation paid to the Organization Annual Report, should be substituted for the Form
independent contractor(s) under the parties' agreement during 990, Part VIII or IX.
the short year or the compensation that is reportable
compensation on Form 1099 for the short year, whether or not Line 1. In General
Form 1099 has been filed yet to report such compensation. On lines 1a through 1f, report cash and noncash amounts
Compensation includes fees and similar payments to received as voluntary contributions, gifts, grants, or other
independent contractors but not reimbursement of expenses similar amounts from the general public, governmental units,
unless incidental to providing the service. However, for this foundations, and other exempt organizations. The general public
purpose, the organization must report gross payments to the includes individuals, corporations, trusts, estates, and other
independent contractor that include expenses and fees if the entities. Voluntary contributions are payments, or the part of any
expenses aren't separately reported to the organization. payment, for which the payer (donor) doesn't receive fair market
value (FMV) from the recipient (donee) organization.
Form 1099-NEC and/or Form 1099-MISC may be Contributions are reported on line 1 regardless of whether they
TIP required to be issued for payments to an independent are deductible by the contributor. The noncash portion of
contractor, with compensation reported in box 1 of Form contributions reported on lines 1a through 1f is also reported on
1099-NEC and/or box 6 of Form 1099-MISC. line 1g.
Report gross amounts of contributions collected in the
Part VIII. Statement of Revenue organization's name by fundraisers.
Check the box in the heading of Part VIII if Schedule O (Form
990) contains any information pertaining to this part. Report all expenses of raising contributions on Part IX,
column (D), Fundraising expenses. The organization must enter
Column (A). All organizations must complete column (A), on Part IX, line 11e, fees for professional fundraising services
reporting their gross receipts for all sources of revenue. All relating to the gross amounts of contributions collected in the
organizations (except section 527 political organizations) must organization's name by professional fundraisers.
complete columns (B) through (D), which must add up to the
amount in column (A) for each line in Part VIII. Refer to the Report on line 1 assets contributed to the organization by
specific instructions in this part for completing each column. another entity in the course of the entity's liquidation, dissolution,
or termination.
If the organization enters an amount in column (A) for
TIP lines 2a through 2e or lines 11a through 11c, it must also Report the value of noncash contributions at the time of the
enter a corresponding business activity code from donation. For example, report the FMV of a donated car at the
Business Activity Codes, later. If none of the listed codes, or time the car was received as a donation.
other 6-digit codes listed on the North American Industry Don't net losses from uncollectible pledges from prior years,
Classification System (NAICS) website at 2022 NAICS Census refunds of contributions and service revenue from prior years, or
Chart, accurately describe the activity, enter “900099.” Use of reversal of grant expenses from prior years on line 1. Rather,
these codes doesn't imply that the business activity is unrelated report any such items as “Other changes in net assets or fund
to the organization's exempt purpose. For nonstore retailers, balances” on Part XI, line 9, and explain on Schedule O (Form
select the principal business activity (PBA) code by the primary 990).
product that your establishment sells. For example,
establishments primarily selling prescription and The organization must report any contributions of
non-prescription drugs, select PBA code 456110 Pharmacies conservation easements and other qualified conservation
and drug retailers. contributions consistently with how it reports revenue from
such contributions in its books, records, and financial
Column (B). In column (B), report all revenue from activities statements.
substantially related to the organization's exempt purposes. Use Reporting on line 1 according to ASC 958 is generally
of revenue for the organization's exempt purposes doesn't make acceptable (though not required) for Form 990 purposes, but the
the activity that produced the income (for example, fundraising value of donated services or use of materials, equipment, or
activity) substantially related to the organization's exempt facilities may not be reported. An organization that receives a
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grant to be paid in future years should, according to ASC 958, concert series before they go on sale to the general public, but
report the grant's present value on line 1. Accruals of present must pay the same price as any other member of the public.
value increments to the unpaid grant should be reported on They are also entitled to attend a number of rehearsals each
line 1 in future years. season without charge. Under these circumstances, M's receipts
from members are contributions reported on line 1b.
Contributions don't include the following. Membership dues that aren't contributions because they
• Grants, fees, or other support from governmental units, compare reasonably with available benefits are reported on
foundations, or other exempt organizations that represent a line 2, Program Service Revenue.
payment for a service, facility, or product that primarily gives Membership dues can consist of both contributions and
some economic or physical benefit to the payer. payment for goods and services. In that case, the portion of the
• The portion of any fundraising solicitation representing membership dues that is a payment for goods or services should
payment for goods, services, or anything else at retail value. be reported on line 2, Program Service Revenue. The portion
• Unreimbursed expenses of officers, employees, or that exceeds the FMV of the goods or services provided should
volunteers. (See the explanations of charitable contributions be reported on line 1b.
and employee business expenses in Pub. 526 and Pub. 463,
respectively.) The portion of membership dues attributable to certain
• Payments received from employers for welfare benefits under membership benefits that are considered to be insubstantial (for
plans described in sections 501(c)(9), (17), and (18). Report example, low-cost articles, free or discounted admission to the
these amounts on line 2, Program Service Revenue. organization's activities, discounts on purchases from the
• Donations of services such as the value of donated organization's gift shop, free or discounted parking) may be
advertising space, broadcast air time (including donated public reported as contributions on line 1, rather than as payments for
service announcements), or discounts on services or donations goods or services on line 2. See Pub. 1771, Charitable
of use of materials, equipment, or facilities, even though Contributions—Substantiation and Disclosure Requirements, for
reporting donated services and facilities as items of revenue and more information on insubstantial membership benefits that
expense is called for in certain circumstances by GAAP. The need not be valued or reported.
optional reporting of donated services and facilities is discussed Line 1c. Enter the total amount of contributions received from
in the instructions for Form 990, Part III. fundraising events, which includes, but isn't limited to, dinners,
Example 1. A hotel in a city's entertainment district donates auctions, and other events conducted for the sole or primary
100 “right to use” certificates covering 15 hotel rooms a night to purpose of raising funds for the organization's exempt activities.
disaster relief organization B. B then uses these certificates as Report contributions received from gaming activities on line 1f,
emergency housing in furtherance of its exempt purposes. B not on line 1c.
shouldn't report the value of this contribution on line 1 (or on any Example. An organization holds a dinner, charging $400 per
other line in Part VIII), because this is a donation of services and person for the meal. The dinner has a retail value of $160. A
use of facilities to B. Similarly, if B were to auction off the person who purchases a ticket is really purchasing the dinner for
certificates as part of a fundraising event, B shouldn't report the $160 and making a contribution of $240. The contribution of
value of the contributed certificates on line 1 (or on any other line $240, which is the difference between the buyer's payment and
in Part VIII). Rather, it should report gross income from the the retail value of the dinner, would be reported on line 1c and
auction on Part VIII, line 8a. again on line 8a (within parentheses). The revenue received
Example 2. Organization C purchases 100 “right to use” ($160 retail value of the dinner) would be reported in the
certificates (as described in Example 1 above) from the hotel, right-hand column on line 8a.
then contributes them to disaster relief organization B and If a contributor gives more than $160, that person would be
designates that they be used for disaster relief purposes. B making a contribution of the difference between the dinner's
should report the FMV of these certificates on line 1. If B were to retail value of $160 and the amount actually given. Rev. Rul.
auction off the certificates as part of a fundraising event, then 67-246, 1967-2 C.B. 104, as distinguished by Rev. Rul. 74-348,
use the proceeds for disaster relief purposes, B should report the 1974-2 C.B. 80, explains this principle in detail. See also the
gross income from the auction on Part VIII, line 8a; report the instructions for lines 8a through 8c and Pub. 526.
FMV of the contributed certificates on line 8b; and report the Organizations that report more than $15,000 total on lines 1c
difference between lines 8a and 8b on line 8c. and 8a must also answer “Yes” on Part IV, line 18, and complete
Line 1a. Enter on line 1a the total amount of contributions Part II of Schedule G (Form 990).
received indirectly from the public through solicitation campaigns Line 1d. Enter on line 1d amounts contributed to the
conducted by federated fundraising agencies and similar organization by related organizations. Don't report amounts
fundraising organizations (such as from a United Way reportable on line 1a.
organization). Federated fundraising agencies normally conduct
fundraising campaigns within a single metropolitan area or some Line 1e. Enter the total amount of contributions in the form of
part of a particular state, and allocate part of the net proceeds to grants or similar payments from local, state, or federal
each participating organization on the basis of the donors' government sources, as well as foreign governments. Include
individual designations and other factors. grant amounts from U.S. territories.
Federated fundraising agencies must, like all other filers, Whether a payment from a governmental unit is labeled a
TIP identify the sources of contributions made to them on “grant” or a “contract” doesn't determine where the payment
lines 1a through 1g. should be reported on Part VIII. Rather, a grant or other payment
from a governmental unit is reported here if its primary purpose
Line 1b. Report on line 1b membership dues and assessments is to enable the organization to provide a service to, or maintain
that represent contributions from the public rather than a facility for, the direct benefit of the public rather than to serve
payments for benefits received or payments from affiliated the direct and immediate needs of the governmental unit. In
organizations. other words, the payment is recorded on line 1e if the general
public receives the primary and direct benefit from the payment
Example. M is an organization whose primary purpose is to and any benefit to the governmental unit is indirect and
support the local symphony orchestra. Members have the insubstantial as compared to the public benefit.
privilege of purchasing subscriptions to the symphony's annual

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The following are examples of governmental grants and other Program service revenue. Program service revenue includes
payments that are treated as contributions and reported on income earned by the organization for providing a government
line 1e. agency with a service, facility, or product that benefited that
• Payments by a governmental unit for the construction or government agency directly rather than benefiting the public as a
maintenance of library or museum facilities open to the public. whole. Program service revenue also includes tuition received by
• Payments by a governmental unit to nursing homes to provide a school; revenue from admissions to a concert or other
care to their residents (but not Medicare/Medicaid or similar performing arts event or to a museum; royalties received as
payments made on behalf of the residents). author of an educational publication distributed by a commercial
• Payments by a governmental unit to child placement or child publisher; interest income on loans a credit union makes to its
guidance organizations under government programs to better members; payments received by a section 501(c)(9)
serve children in the community. organization from participants or employers of participants for
Line 1f. Enter all other contributions, gifts, and similar health and welfare benefits coverage; insurance premiums
amounts the organization received from sources not reported received by a fraternal beneficiary society; and registration fees
separately on lines 1a through 1e. This amount includes received in connection with a meeting or convention.
contributions from donor advised funds (unless the Program-related investments. Program service revenue also
sponsoring organization is a related organization) and from includes income from program-related investments. These
gaming activities. For a section 501(c)(21) trust, enter the total investments are made primarily to accomplish an exempt
contributions received under section 192 from the coal mine purpose of the investing organization rather than to produce
operator who established the trust. Contributions to the trust income. Examples are scholarship loans and low-interest loans
must be in cash or property of the type in which the trust is to charitable organizations, indigents, or victims of a disaster.
permitted to invest (for example, public debt securities of the
United States, obligations of a state or local government that are Rental income from an exempt function is another example of
not in default as to principal or interest, or time and demand program-related investment income. For purposes of this return,
deposits in a bank or insured credit union as described in section report all rental income from an affiliated organization on line 2.
501(c)(21)(D)(ii)). Unrelated trade or business activities. Unrelated trade or
Line 1g. Enter on line 1g the value of noncash contributions business activities (not including any fundraising events or
included on lines 1a through 1f. If this amount exceeds $25,000, fundraising activities) that generate fees for services can also
the organization must answer “Yes” on Part IV, line 29, and be program service activities. A social club, for example, should
complete and attach Schedule M (Form 990). report as program service revenue the fees it charges both
members and nonmembers for the use of its tennis courts and
Noncash contributions are anything other than cash, checks, golf course.
money orders, credit card charges, wire transfers, and other
transfers and deposits to a cash account of the organization. Sales of inventory items by hospitals, colleges, and univer-
Value noncash donated items, like cars and securities, as of the sities. Books and records maintained according to GAAP for
time of their receipt, even if they were sold immediately after they hospitals, colleges, and universities are more specialized than
were received. books and records maintained according to those accounting
principles for other types of organizations that file Form 990.
Example. A charity receives a gift of stock from an unrelated Accordingly, hospitals, colleges, and universities can report, as
donor. The stock is delivered to the charity's broker, who sells it program service revenue on line 2, sales of inventory items
on the same day and remits the sales proceeds, net of otherwise reportable on line 10a. In that event, enter the
commissions, to the charity. The value of the stock at the time of applicable cost of goods sold as program service expenses in
the contribution must be reported on line 1f and also on line 1g. column (B) of Part IX. No other organizations should report sales
The sale of the stock, and the related sales expenses (including of inventory items on line 2.
the amounts reported on lines 1f and 1g), must be reported on
lines 7a through 7d. Common types of program service revenue.
• Medicare and Medicaid payments, and other government
Museums and other organizations that elect not to payments made to pay or reimburse the organization for medical
TIP capitalize their collections (according to ASC services provided to individuals who qualify under a government
958-360-45) shouldn't report an amount on line 1g for program for the services provided, and who select the service
works of art and other collection items donated to them. provider. See Rev. Rul. 83-153, 1983-2 C.B. 48.
For more information on noncash contributions, see the • Payments for medical services by patients and their
instructions for Schedule M (Form 990). guarantors.
• Fees and contracts from government agencies for a service,
Line 1h. Enter on line 1h the total of lines 1a through 1f (but not facility, or product that primarily benefited the government
line 1g). agencies.
The organization may also need to attach Schedule B Example 1. A payment by a governmental agency to a
TIP (Form 990) to report certain contributors and their medical clinic to provide vaccinations to the general public is a
contributions. See the instructions for Schedule B contribution reported on line 1e. A payment by a governmental
(Form 990) for more information. agency to a medical clinic to provide vaccinations to employees
of the agency is program service revenue reported on line 2.
Line 2. On lines 2a through 2e, enter the organization's five
largest sources of program service revenue. Program services Example 2. A payment by a governmental agency to an
are primarily those that form the basis of an organization's organization to provide job training and placement for disabled
exemption from tax. For a more detailed description of program individuals is a contribution reported on line 1e. A payment by a
service revenue, refer to the instructions for Part IX, column (B). governmental agency to the same organization to operate the
agency's internal mail delivery system is program service
On line 2f, enter the total received from all other sources of revenue reported on line 2.
program service revenue not listed individually on lines 2a • Income from program-related investments. Report interest,
through 2e. On line 2g, enter the total of column (A), lines 2a dividends, and other revenues from those investments made
through 2f. primarily to accomplish the organization's exempt purposes

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rather than to produce income. Examples of program-related Line 6a. Enter on line 6a the rental income received for the year
investments include student loans and notes receivable from from investment property and any other real property rented by
other exempt organizations that borrowed the funds to pursue the organization. Allocate revenue to real property and personal
the filing organization's exempt function. property in the spaces provided. Don't include on line 6a rental
• Membership dues and assessments received that compare income related to the filing organization's exempt function
reasonably with the membership benefits provided by the (program service). Report such income on line 2. For example,
organization. Organizations described in section 501(c)(5), (6), an exempt organization whose exempt purpose is to provide
or (7) generally provide benefits that have a reasonable low-rental housing to persons with low income would report that
relationship with dues. rental income as program service revenue on line 2.
Examples of membership benefits include: Only for purposes of completing this return, the filing
• Subscriptions to publications, organization must report any rental income received from an
• Newsletters (other than one only about the organization's affiliated exempt organization as program service revenue on
activities), line 2.
• Free or reduced-rate admissions to events sponsored by the
organization, Rental revenue can be from an activity that is related or
• Use of the organization's facilities, and unrelated to the organization's exempt purpose. In general, rents
• Discounts on articles or services that members and from real property are excluded in computing unrelated
nonmembers can buy. business income, while rental income from personal property is
included. There are special rules when rents are received from
For each amount entered on lines 2a through 2e, the personal property leased with real property (a mixed lease). In
! organization must also enter a corresponding business general, rental revenue from real property is excluded from
CAUTION activity code from Business Activity Codes, later. If you unrelated business revenue when:
don't see a code for the activity you are trying to categorize, • The determination of the amount of such rents isn't based on
select the appropriate code from the NAICS website at 2022 income or net profits derived by any person from the property
NAICS Census Chart. Select the most specific 6-digit code leased other than an amount based on a fixed percentage of the
available that describes the activity producing the income. Note gross receipts or sales;
that most codes describe more than one type of activity. Avoid • The lease doesn't include personal services other than
using codes that describe the organization rather than the customary ones such as trash removal and cleaning of public
income-producing activity. For example, a credit union reporting areas;
income from consumer lending activities should use code • Any portion attributable to personal property is 10% or less of
522291. Sales revenue from a museum gift shop should be the total rent; and
reported with code 459420. An organization providing credit • The real property isn't debt-financed within the meaning of
counseling services should use code 541990. If none of the section 512, 513, or 514. (Rent from debt-financed real property
listed codes accurately describe the activity, enter “900099.” Use is generally includible in unrelated business income, but there
of these codes doesn't imply that the activity is unrelated to the can be exceptions based on use of the property. See Pub. 598.)
organization's exempt purpose. Rent received from leased personal property is generally
taxable except when leased with real property, and the rent
Line 3. Enter the gross amount of interest income from savings attributable to the personal property doesn't exceed 10% of the
and temporary cash investments, dividend and interest income total rents from all leased property.
from equity and debt securities (stocks and bonds), and
amounts received from payments on securities loans, as defined Line 6b. Enter on line 6b the expenses paid or incurred for the
in section 512(a)(5), as well as interest from notes and loans income reported on line 6a. Include interest related to rental
receivable. Don't include unrealized gains and losses on property and depreciation if it is recorded in the organization's
investments carried at FMV. Don't deduct investment books and records. If the organization reported on line 2 any
management fees from this amount, but report these fees on rental income reportable as program service revenue, report any
Part IX, line 11f. rental expense allocable to such activity on the applicable lines
Section 501(c)(21) trusts. Use line 3 to report income from of Part IX, column (B).
“qualified investments” as defined in section 501(c)(21)(D)(ii) Line 6c. Subtract line 6b from line 6a for both columns (i) and
(public debt securities of the United States; obligations of a state (ii) and enter on line 6c. Show any loss in parentheses.
or local government which are not in default as to principal or
interest; and time or demand deposits in a bank (as defined in Line 6d. Add line 6c, columns (i) and (ii), and enter on line 6d.
section 581) or an insured credit union (within the meaning of Show any loss in parentheses.
section 101(7) of the Federal Credit Union Act, 12 U.S.C. Lines 7a through 7d. Enter on lines 7a through 7c all sales of
1752(7)) located in the United States). securities in column (i). Use column (ii) to report sales of all
Line 4. Enter all investment income actually or constructively other types of investments (such as real estate, royalty interests,
received from investing the proceeds of a tax-exempt bond or partnership interests) and all other non-inventory assets (such
issue, which are under the control of the organization. For this as program-related investments and fixed assets used by the
purpose, don't include any investment income received from organization in its related and unrelated activities).
investing proceeds that are technically under the control of the On line 7a, for each column, enter the total gross sales price
governmental issuer. For example, proceeds deposited into a of all such assets. Total the cost or other basis (less
defeasance escrow that is irrevocably pledged to pay the depreciation) and selling expenses and enter the result on
principal and interest (debt service) on a bond issue isn't under line 7b. On line 7c, enter the gain or loss. Show any loss in
the control of the organization. parentheses.
Line 5. Enter on line 5 royalties received by the organization On lines 7a and 7c, also report capital gains dividends, the
from licensing the ongoing use of its property to others. Typically, organization's share of capital gains and losses from a joint
royalties are received for the use of intellectual property, such as venture, and capital gains distributions from trusts.
patents and trademarks. Royalties also include payments to the Combine the gain or loss figures reported on line 7c, columns
owner of the property for the right to exploit natural resources on (i) and (ii), and report that total on line 7d. Show any loss in
the property, such as oil, natural gas, or minerals.

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parentheses. Don't include any unrealized gains or losses on • Amounts paid in excess of retail value of goods or services
securities carried at FMV in the books of account. furnished. See Example, earlier, under Line 1c.
For reporting sales of securities on Form 990, the • Amounts received from fundraising events when the
organization can use the more convenient average cost basis organization gives items of only nominal value to recipients. See
method to figure the organization's gain or loss. When a security Pub. 1771.
is sold, compare its sales price with the average cost basis of the Example. In return for a contribution of any amount, donors
particular security to determine gain or loss. However, for receive a keychain with the organization's logo. All amounts
reporting sales of securities on Form 990-T, don't use the received should be reported as contributions on line 1f and all
average cost basis to determine gain or loss. associated expenses on the appropriate lines in Part IX, column
The organization should maintain books and records to (D). In such a case, no amounts would be reported on line 8.
substantiate information about any securities or other assets Line 8b. Enter on this line both the cost or other basis of any
sold for which market quotations weren't published or weren't items sold at the events and the expenses that relate directly to
otherwise readily available. The recorded information should the production of the revenue portion of the fundraising activity,
include: whether incurred before, during, or after the event. In the line 1c
• A description of the asset; dinner example referred to earlier, the cost of the food and
• Date acquired; beverages served and invitation to the dinner would be among
• Whether acquired by donation or purchase; the items reported on line 8b. Indirect fundraising expenses,
• Date sold and to whom sold; such as certain advertising expenses associated with raising
• Gross sales price; these contributions, must be reported on the appropriate lines
• Cost, other basis, or, if donated, value at time acquired; in Part IX, column (D), and not on line 8b.
• Expense of sale and cost of improvements made after
acquisition; and Line 8c. Enter on line 8c the difference between lines 8a and
• Depreciation since acquisition, if depreciable property. 8b. Show any loss in parentheses. The organization must report
net income from fundraising events as unrelated business
Line 8a. Enter in the line 8a box the gross income from revenue (column (C)) or as revenue excluded from tax under
fundraising events, not including the amount of contributions section 512, 513, or 514 (column (D)).
from fundraising events reported on line 1c. Report the line 1c
amount in the line 8a parenthetical. If the sum of the amounts Example 1. If an organization receives a donation of a home
reported on line 1c and the line 8a box exceeds $15,000, then theater system with an FMV of $5,000 at the time of donation;
the organization must answer “Yes” on Part IV, line 18, and sells the system for $7,500 at an auction, after having displayed
complete Schedule G (Form 990), Part II. If gaming is conducted the system and its FMV (which remains $5,000) at and before
at a fundraising event, the income and expenses must be auction so that its value was known to the bidders; and incurs
allocated between the gaming and the fundraising event on Form $500 in costs related to selling the system at auction, it should
990, Part VIII; report all income from gaming on line 9a. report the following amounts in Part VIII.
Compute the organization's gross income from fees, ticket
sales, or other revenue from fundraising events. Line 1c (contributions from
fundraising events): $2,500
Fundraising events include: Fundraising events don't include: Line 1f (all other contributions): $5,000
Line 1g (noncash contributions): $5,000
• Dinners/dances, • Sales or gifts of goods or services of Line 8a (gross income from
only nominal value, fundraising events): $5,000
• Door-to-door sales of merchandise, • Raffles or lotteries in which prizes Line 8a parenthetical (contributions
have only nominal value, and reported on line 1c): $2,500
• Concerts, • Solicitation campaigns that generate Line 8b (direct expenses: $5,000 FMV
only contributions. on donation date + $500 in auction
• Carnivals, costs): $5,500
Line 8c (net income from fundraising
• Sports events, and Proceeds from these activities are event, line 8a minus line 8b): ($500)
considered contributions and should
be reported on line 1f.
• Auctions.
Example 2. If the home theater system in Example 1 sold at
auction for $2,500 instead of $7,500, and all other facts in
Fundraising events don't include events or activities that Example 1 remain the same, then the organization should report
substantially further the organization's exempt purpose even if the following amounts in Part VIII.
they also raise funds. Revenue from such program service
activities is reported on line 2. Line 1c (contributions from
fundraising events): $0
Example. An organization formed to promote and preserve Line 1f (all other contributions): $5,000
folk music and related cultural traditions holds an annual folk Line 1g (noncash contributions): $5,000
music festival featuring concerts, handcraft demonstrations, and
Line 8a (gross income from
similar activities. Because the festival directly furthers the fundraising events): $2,500
organization's exempt purpose, income from ticket sales should Line 8a parenthetical (contributions
be reported on line 2 as program service revenue. reported on line 1c): $0
Fundraising events sometimes generate both contributions Line 8b (direct expenses: $5,000 FMV
and income, such as when an individual pays more than the on donation date + $500 in auction
retail value for the goods or services furnished. Report in costs): $5,500
parentheses the total amount from fundraising events that Line 8c (net income from fundraising
represents contributions rather than payment for goods or event, line 8a minus line 8b): ($3,000)
services. Treat the following as contributions.

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In both Example 1 and Example 2, the organization would direct and indirect labor, materials and supplies consumed,
need to report the $5,000 value of this contribution on freight-in, and a portion of overhead expenses. Marketing and
Schedule M (Form 990) if it received over $25,000 in total distribution costs aren't included in the cost of goods sold but are
noncash contributions during the tax year. reported as expenses in Part IX. For purposes of Part VIII, the
organization may include as cost of donated goods their FMVs
Line 9a. Line 9a should include only gross income from
at the time of acquisition.
gaming activities. It shouldn't include contributions from
gaming activities, which should be reported on line 1f. Line 10c. Enter in the appropriate columns (A) through (D) the
Organizations that report more than $15,000 on line 9a must net income or (loss) from the sale of inventory items. Show any
also answer “Yes” on Part IV, line 19, and complete Part III of loss in parentheses.
Schedule G (Form 990).
Line 11. Enter all other types of revenue not reportable on lines
Types of gaming include, but aren't limited to: 1 through 10. Enter the three largest sources on lines 11a
through 11c and all other revenue on line 11d.
- Bingo - Nevada Club tickets
- Pull tabs - Certain Casino nights For each amount entered on lines 11a, 11b, and 11c, the
- Instant bingo - Certain Las Vegas nights TIP organization must also enter a corresponding business
- Raffles - Coin-operated activity code from Business Activity Codes, later. If you
gambling devices don't see a code for the activity you are trying to categorize,
including: select the appropriate code from the NAICS website at 2022
- Scratch-offs • Slot machines NAICS Census Chart. Select the most specific 6-digit code
- Charitable gaming tickets • Electronic video available that describes the activity producing the income. Note
slot or line games that most codes describe more than one type of activity. Avoid
- Break-opens • Video poker using codes that describe the organization rather than the
- Hard cards • Video blackjack income-producing activity. If none of the listed codes accurately
- Banded tickets • Video keno describe the activity, enter “900099.” Use of these codes doesn't
- Jar tickets • Video bingo imply that the activity is unrelated to the organization's exempt
- Pickle cards • Video pull tab purpose.
games
Line 12. For column (A), add lines 1h, 2g, 3 through 5, 6d, 7d,
8c, 9c, 10c, and 11e. For columns (B) through (D), add lines 2a
Many games of chance are taxable. Income from bingo through 2f, 3, 4, 5, 6d, 7d, 8c, 9c, 10c, and 11a through 11d. The
games isn’t generally subject to the tax on unrelated business amounts reported on line 12 in columns (B), (C), and (D), plus
income if the games meet the legal definition of bingo. For a the amount reported on line 1h, should equal line 12, column (A).
game to meet the legal definition of bingo, wagers must be
placed, winners must be determined, and prizes or other Part IX. Statement of Functional
property must be distributed in the presence of all persons Expenses
placing wagers in that game. Check the box in the heading of Part IX if Schedule O (Form 990)
A wagering game that doesn't meet the legal definition of contains any information pertaining to this part.
bingo doesn't qualify for the exclusion, regardless of its name. Use the organization's normal accounting method to
For example, instant bingo, in which a player buys a complete this section. If the organization's accounting system
pre-packaged bingo card with pull tabs that the player removes doesn't allocate expenses, the organization can use any
to determine if she or he is a winner, doesn't qualify. See Pub. reasonable method of allocation. The organization must report
598. amounts accurately and document the method of allocation in its
Line 9b. Enter on this line the expenses that relate directly to records. Report any expense described on lines 1–23 on the
the production of the revenue portion of the gaming activity. appropriate line; don't report such expense on line 24. Don't
Direct expenses of gaming include: report in Part IX expenses that must be reported on line 6b, 7b,
• Cash prizes; 8b, 9b, or 10b in Part VIII.
• Noncash prizes; Column (A)—Total
• Compensation to bingo callers and workers; Section 501(c)(3) and 501(c)(4) organizations must complete
• Rental of gaming equipment; and columns (A) through (D).
• Cost of gaming supplies such as pull tabs, bingo cards, etc. All other organizations must complete column (A) but can
Line 9c. Enter the difference between lines 9a and 9b. Show complete columns (B), (C), and (D).
any loss in parentheses. State reporting requirements can be different from IRS
Line 10a. Enter the organization's gross income from sales of ! reporting requirements applicable to Part IX.
inventory items, less returns and allowances. Sales of inventory CAUTION
items reportable on line 10a are sales of items that are donated
to the organization, that the organization makes to sell to others, Column (B)—Program Services
or that it buys for resale. Sales of inventory don't, however, Program services are mainly those activities that further the
include the sale of goods related to a fundraising event, which organization's exempt purposes. Fundraising expenses shouldn't
must be reported on line 8. Sales of investments on which the be reported as program service expenses even though one of
organization expected to profit by appreciation and sale aren't the organization's purposes is to solicit contributions.
reported here. Report sales of investments on line 7. Include lobbying expenses in this column if the lobbying is
The organization must report the sales revenue regardless of directly related to the organization's exempt purposes.
whether the sales activity is an exempt function of the Example. Foundation M, an organization exempt under
organization or an unrelated trade or business. section 501(c)(3), has the exempt purpose of improving health
care for senior citizens. Foundation M operates in State N. The
Line 10b. Enter the cost of goods sold related to the sales of legislature of State N is considering legislation to improve
inventory. The usual items included in cost of goods sold are funding of health care for senior citizens. Foundation M lobbies

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state legislators in support of the legislation. Since this lobbying Example. For an employee who works on fundraising 40% of
is directly related to Foundation M's exempt purpose, it would be the time and program management 60% of the time, an
considered an exempt function expense, and would be included organization must allocate that employee's salary 40% to
under column (B). fundraising and 60% to program service expenses. It can’t report
Program services can also include the organization's the 100% of salary as program expenses simply because the
unrelated trade or business activities. Publishing a magazine employee spent over 50% of his time on program management.
is a program service even though the magazine contains both
editorials and articles that further the organization's exempt Allocating Indirect Expenses
purpose as well as advertising, the income from which is taxable Direct costs are expenses that can be identified specifically with
as unrelated business income. an organization's activity or project, and can be assigned to an
Also include costs to secure a grant, or contract, to conduct activity or project with a high degree of accuracy. Indirect costs
research, produce an item, or perform a program service, if the are costs that can't be identified specifically with an activity or
activities are conducted to meet the grantor’s or other project. For example, a computer bought by a university
contracting party’s specific needs. Don't report these costs as specifically for a research project is a direct cost. In contrast, the
fundraising expenses in column (D). Costs to solicit restricted or costs of software licensing for programs that run on all the
unrestricted grants to provide services to the general public university's computers are indirect costs.
should be reported in column (D). Colleges, universities, hospitals, and other organizations that
incur indirect expenses in various cost centers (such as
Column (C)—Management and General organizational memberships, books and subscriptions, and
Use column (C) to report expenses that relate to the regular telecommunications costs) can allocate and report such
organization's overall operations and management, rather than expenses in the following manner.
to fundraising activities or program services. Overall 1. Report the expenses of all indirect cost centers in column
management usually includes the salaries and expenses of the (C), lines 5 through 24.
organization's CEO and his or her staff, unless a part of their 2. As a separate line item of line 24, enter “Allocation of
time is spent directly supervising program services or [name of indirect cost center] expenses.”
fundraising activities. In that case, their salaries and expenses
should be allocated among management, fundraising, and a. If any of the cost center's expenses are allocated to
program services. expenses listed in Part VIII such as the expenses attributable to
fundraising events and activities, enter such expenses as a
Expenses incurred to manage investments must be reported negative figure in columns (A) and (C).
in column (C). Lobbying expenses should be reported in this
column if they don't directly relate to the organization's exempt b. Allocate expenses to column (B) or (D) as positive
purposes. amounts.
Organizations must also report the following in column (C): c. Add the amounts in columns (B) and (D) and enter the
costs of board of directors meetings; committee meetings and sum as a negative offsetting amount in column (C). Don't make
staff meetings (unless they involve specific program services or any entries in column (A) for these offsetting entries.
fundraising activities); general legal services; accounting Example. An organization reports in column (C) $50,000 of
(including patient accounting and billing); general liability its actual management and general expenses and $100,000 of
insurance; office management; auditing, human resources, and expenses of an indirect cost center that are allocable in part to
other centralized services; preparation, publication, and other functions. The total of lines 5 through 24 of column (C)
distribution of an annual report; and management of would be $150,000 before the indirect cost center allocations
investments. were made. Assume that of the $100,000 total expenses of the
However, report expenses related to the production of cost center, $10,000 was allocable to fundraising; $70,000 to
program-related income in column (B) and expenses related to various program services; $15,000 to management and general
the production of rental income on Part VIII, line 6b. Rental functions; and $5,000 to special events and activities. To report
expenses incurred for the organization's office space or facilities this in Part IX under this optional method:
are reported on line 16. 1. Indicate the cost center, the expenses of which are being
Don't use this column to report costs of special meetings or allocated, on line 24 as “Allocation of [specify the indirect cost
other activities that relate to fundraising or specific program center] expenses”;
services. 2. Enter a decrease of $5,000 on the same line in column
Column (D)—Fundraising (A), Total expenses, representing the fundraising event
Fundraising expenses are the expenses incurred in soliciting expenses that were already reported in Part VIII, line 8b;
cash and noncash contributions, gifts, and grants. Report as 3. Enter $70,000 on the same line in column (B), Program
fundraising expenses all expenses, including allocable overhead service expenses;
costs, incurred in (a) publicizing and conducting fundraising 4. Enter $10,000 on the same line in column (D),
campaigns; and (b) soliciting bequests and grants from Fundraising expenses; and
individuals, foundations, other organizations, or governmental
units that are reported on Part VIII, line 1. This includes 5. Enter a decrease of $85,000 on the same line in column
expenses incurred in participating in federated fundraising (C), Management and general expenses, to represent the
campaigns; preparing and distributing fundraising manuals, allocations to functional areas other than management and
instructions, and other materials; and preparing to solicit or general.
receive contributions. Report direct expenses of fundraising
events on Part VIII, line 8b, rather than in Part IX, column (D).
However, report indirect expenses of fundraising events, such as
certain advertising expenses, in Part IX, column (D), rather than
on Part VIII, line 8b.

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After making these allocations, the column (C), line 25, total • For insurance exclusively covering liabilities under sections
functional expenses would be $65,000, consisting of the 501(c)(21)(A)(i)(I) and 501(c)(21)(A)(i)(IV). For details, see
$50,000 actual management and general expense amount and Regulations section 1.501(c)(21)-1(d).
the $15,000 allocation of the aggregate cost center expenses to Line 2. Enter the amount paid by the organization to domestic
management and general. individuals in the form of scholarships, fellowships, stipends,
research grants, and similar payments and distributions.
The above is an example of a one-step allocation that shows
how to report the allocation in Part IX. This reporting method Also include grants and other assistance paid to third-party
would actually be more useful to avoid multiple-step allocations providers for the benefit of specified domestic individuals. For
involving two or more cost centers. Without this optional example, a grant payment to a hospital to cover the medical
reporting method, the total expenses of the first cost center expenses of a specific patient must be reported on line 2. By
would be allocated to the other functions and might include an comparison, a grant to the same hospital to provide services to
allocation of part of these expenses to another cost center. The the general public or to unspecified charity patients must be
expenses of the second cost center would then be allocated to reported on line 1.
other functions and, perhaps, to other cost centers, and so on. If line 2 exceeds $5,000, the organization must complete
The greater the number of these cost centers that are allocated Parts I and III of Schedule I (Form 990).
out, the more difficult it is to preserve the object classification Section 501(c)(21) trusts. Use line 2 to report amounts paid
identity of the expenses of each cost center (for example, by the trust to or for the benefit of miners or their beneficiaries.
salaries, interest, supplies, etc.). Using the reporting method
Line 3. The organization must enter the total amount of grants
described above avoids this problem.
and other assistance made to foreign organizations, foreign
The intent of the above instructions is only to facilitate governments, and foreign individuals, and to domestic
! reporting indirect expenses by both object classification organizations or domestic individuals for the purpose of
CAUTION and function. These instructions don't authorize the providing grants or other assistance to designated foreign
allocation to other functions of expenses that should be reported organizations or foreign individuals.
as management and general expenses. If line 3 exceeds $5,000, the organization may have to
complete Part II and/or Part III of Schedule F (Form 990),
Grants and Other Assistance to Statement of Activities Outside the United States. See the
Instructions for Schedule F (Form 990) for more information.
Governments, Organizations, and
Line 4. Enter the payments made by the organization to provide
Individuals benefits to members (such as payments made by an
Organizations should report the amount of grants and other organization exempt under section 501(c)(8), 501(c)(9), or
assistance on lines 1 through 3. Report expenses incurred in 501(c)(17) to obtain insurance benefits for members, or
selecting recipients or monitoring compliance with the terms of a patronage dividends paid by section 501(c)(12) organizations to
grant or award on lines 5 through 24. See the following their members). Don't report on this line the cost of
instructions. employment-related benefits such as health insurance, life
insurance, or disability insurance provided by the organization to
Note. Organizations can report this information according to its officers, directors, trustees, key employees, and other
ASC 958 but aren't required to do so. For example, an employees. Report such costs for officers, directors, trustees,
organization that follows ASC 958 and makes a grant during the and key employees on Part IX, line 5; report such costs for other
tax year to be paid in future years should report the grant's disqualified persons on Part IX, line 6; and report such costs for
present value on this year's Form 990 and report accruals of other employees on Part IX, lines 8 and 9.
additional value increments in future years. Line 5. Enter the total compensation paid to current officers,
Line 1. Enter the amount that the organization, at its own directors, trustees, and key employees (as defined under Part
discretion, paid in grants to domestic organizations and VII, earlier) for the organization's tax year. Compensation
domestic governments. United Way and similar federated includes all forms of income and other benefits earned or
fundraising organizations should report grants to member or received from the filing organization, common paymasters, and
participating agencies on line 1. Organizations must report payroll/reporting agents in return for services rendered to the
voluntary grants to state or local affiliates for specific (restricted) filing organization, including compensation reported on Forms
purposes or projects on line 1. W-2 and 1099, pension plan contributions and accruals, and
If the organization reported on line 1 more than $5,000 of other employee benefits, but doesn't include non-compensatory
grants or other assistance to any domestic organization or expense reimbursements or allowances. Report all
to any domestic government, the organization must complete compensation amounts relating to such an individual, including
Parts I and II of Schedule I (Form 990). those related to services performed in a capacity other than as
Section 501(c)(21) trusts. Use line 1 to report amounts paid an officer, director, trustee, or key employee.
by the trust to:
• The Federal Black Lung Disability Trust Fund pursuant to
section 3(b)(3) of Public Law 95-227, or
Allocating Indirect Expenses—Example

Line (A) (B) (C) (D)
5–24a $150,000 - $150,000 -
24b Allocation of $100,000 indirect cost center expenses reported in
(C) (5,000) 70,000 (85,000) 10,000
25 $145,000 $70,000 $65,000 $10,000

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Compensation for Part IX is reported based on the Line 11. Fees for services paid to nonemployees (inde-
TIP accounting method and tax year used by the pendent contractors). Enter on lines 11a through 11g
organization, rather than the definitions and calendar amounts for services provided by independent contractors for
year used to complete Part VII or Schedule J (Form 990) management, legal, accounting, lobbying, professional
regarding compensation of certain officers, directors, fundraising services, investment management, and other
trustees, and other employees. services, respectively. Include amounts whether or not a Form
1099 was issued to the independent contractor. Don't include
Note. To the extent the following examples discuss allocation of on line 11 amounts paid to or earned by employees, officers,
expenses in columns (B), (C), and (D), they apply only to filers directors, trustees, or disqualified persons for these types of
required to complete those columns. services, which must be reported on lines 5 through 7.
Line 6. Section 501(c)(3), 501(c)(4), and 501(c)(29) If the organization is able to distinguish between fees paid for
organizations must report the total compensation and other independent contractor services and expense payments or
distributions provided to disqualified persons and persons reimbursements to the contractor(s), report the fees paid for
described in section 4958(c)(3)(B) to the extent not included on services on line 11 and the expense payments or
line 5. See Appendix G. reimbursements on the applicable lines in Part IX (including
Compensation includes all forms of income and other line 24 if no other line is applicable). If the organization is unable
benefits earned or received from the filing organization, common to distinguish between service fees and expense payments or
paymasters, and payroll/reporting agents in return for services reimbursements, report all such amounts on line 11.
rendered to the filing organization, including compensation Line 11a. Management fees. Enter the total fees charged for
reported on Forms W-2 and 1099, pension plan contributions management services provided by outside firms and individuals.
and accruals, and other employee benefits, but doesn't include
non-compensatory expense reimbursements or allowances. Line 11b. Legal fees. Enter the total legal fees charged by
outside firms and individuals. Don't include any penalties, fines,
Line 7. Enter the total amount of employee salaries, wages, settlements, or judgments imposed against the organization as a
fees, bonuses, severance payments, and similar amounts paid result of legal proceedings. Report those expenses on line 24.
or provided from the filing organization, common paymasters, Report any amounts for lobbying services provided by attorneys
and payroll/reporting agents in return for services rendered to on line 11d.
the filing organization that aren't reported on line 5 or 6.
Line 11c. Accounting fees. Enter the total accounting and
Line 8. Enter the employer's share of contributions to, or auditing fees charged by outside firms and individuals.
accruals under, qualified and nonqualified pension and deferred
compensation plans for the year. The organization should Line 11d. Lobbying fees. Enter amounts for activities intended
include contributions made by the filing organization, common to influence foreign, national, state, or local legislation, including
paymasters, and payroll/reporting agents to the filing direct lobbying and grassroots lobbying.
organization's sections 401(k) and 403(b) pension plans on Line 11e. Professional fundraising fees. Enter amounts paid
behalf of employees. However, it shouldn't include contributions for professional fundraising services, including solicitation
to qualified pension, profit-sharing, and stock bonus plans under campaigns and advice or other consulting services supporting
section 401(a) solely for the benefit of current or former officers, in-house fundraising campaigns. If the organization is able to
directors, trustees, key employees, or disqualified persons, distinguish between fees paid for professional fundraising
which are reportable on line 5 or 6. services and amounts paid for fundraising expenses such as
Complete Form 5500 for the organization's plan and file printing, paper, envelopes, postage, mailing list rental, and
TIP it as a separate return. If the organization has more than equipment rental, then fees paid for professional fundraising
one pension plan, complete a Form 5500 for each plan. services should be reported on line 11e and amounts paid for
File the form by the last day of the 7th month after the plan year fundraising expenses should be reported on line 24 as other
ends. expenses. If the organization is unable to distinguish between
these amounts, it should report all such fees and amounts on
Line 9. Other employee benefits. Enter contributions by the line 11e.
filing organization, common paymasters, and payroll/reporting Line 11f. Investment management fees. Enter amounts for
agents to the filing organization's employee benefit programs investment counseling and portfolio management. Monthly
(such as insurance, health, and welfare programs that aren't an account service fees are considered portfolio management
incidental part of a pension plan included on line 8), and the cost expenses and must be reported here. Don't include transaction
of other employee benefits. costs such as brokerage fees and commissions, which are
For example, report expenses for employee events such as a considered sales expenses and are included on Part VIII, line 7b.
picnic or holiday party on line 9. Don't include contributions on
behalf of current or former officers, directors, trustees, key Line 11g. Other fees for services. Enter amounts for other
employees, or other persons that were included on line 5 or 6. independent contractor services not listed on lines 11a
through 11f. For example, amounts paid to an independent
Line 10. Payroll taxes. Enter the amount of federal, state, and contractor for advocacy services that don't constitute lobbying
local payroll taxes for the year but only those taxes that are should be reported here. For health care organizations,
imposed on the organization as an employer. This includes the payments to health care professionals who are independent
employer's share of social security and Medicare taxes, the contractors are reported on line 11g. Report on line 11g
federal unemployment tax (FUTA), state unemployment payments to payroll agents, common paymasters, and other
compensation taxes, and other state and local payroll taxes. third parties for services provided by those third parties to the
Don't include on line 10 taxes withheld from employees' salaries filing organization. Report on lines 5–10, as appropriate,
and paid to various governmental units such as federal, state, payments that reimburse third parties for compensation to the
and local income taxes and the employees' shares of social organization's officers, directors, trustees, key employees, or
security and Medicare taxes. Such withheld amounts are other employees. Report payments to contractors for
reported as compensation. information technology services on line 14, rather than on
line 11g.

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If the amount on line 11g exceeds 10% of the amount in public officials (as determined under section 4946(c)) and their
line 25, column (A), the organization must list the type and family members (as determined under section 4946(d)). Report
amount of each line 11g expense on Schedule O (Form 990). amounts for a particular public official only if aggregate
expenditures for the year relating to such official (including family
Line 12. Advertising and promotion expenses. Enter
members of such official) exceed $1,000 for the year.
amounts paid for advertising. Include amounts for print and
electronic media advertising. Also include Internet site link costs, For expenditures that aren't specifically identifiable to a
signage costs, and advertising costs for the organization's particular individual, the organization can use any reasonable
in-house fundraising campaigns. Include fees paid to allocation method to estimate the cost of the expenditure to an
independent contractors for advertising, except for fees paid to individual. Amounts not described above can be included in the
independent contractors for conducting professional reported total amount for line 18 or can be reported on line 24.
fundraising services or campaigns, which are reported on The organization is responsible for keeping records of all travel
line 11e. and entertainment expenses related to a government official
whether or not the expenses are reported on line 18 or line 24.
Line 13. Office expenses. Enter amounts for supplies (office,
classroom, or other supplies); telephone (cell phones and Line 19. Conferences, conventions, and meetings. Enter the
landlines) and facsimile; postage (overnight delivery, parcel total expenses incurred by the organization in conducting
delivery, trucking, and other delivery expenses) and mailing meetings related to its activities. Include such expenses as
expenses; shipping materials; equipment rental; bank fees; and facility rentals, speakers' fees and expenses, and printed
other similar costs. Also include printing costs of a general materials. Include the registration fees (but not travel expenses)
nature. Printing costs that relate to conferences or conventions paid for sending any of the organization's staff to conferences,
must be reported on line 19. conventions, and meetings conducted by other organizations.
Travel expenses incurred by officers, directors, and
Line 14. Information technology. Enter amounts for employees attending such conferences, conventions, and
information technology, including hardware, software, and meetings must be reported on line 17.
support services such as maintenance, help desk, and other
technical support services. Also include expenses for Line 20. Interest. Enter the total interest expense for the year.
infrastructure support, such as website design and operations, Don't include any interest attributable to rental property (reported
virus protection and other information security programs and on Part VIII, line 6b) or any mortgage interest (reported as an
services to keep the organization's website operational and occupancy expense on line 16).
secured against unauthorized and unwarranted intrusions, and Line 21. Payments to affiliates. Enter certain types of
other information technology contractor services. Report payments to organizations affiliated with (closely related to) the
payments to information technology employees on lines 5 filing organization.
through 10. Report depreciation/amortization related to Payments to affiliated state or national organizations.
information technology on line 22. Dues paid by a local organization to its affiliated state or national
Line 15. Royalties. Enter amounts for royalties, license fees, (parent) organization are reported on line 21. Report on this line
and similar amounts that allow the organization to use predetermined quota support and dues (excluding membership
intellectual property such as patents and copyrights. dues of the type described below) by local agencies to their state
or national organizations for unspecified purposes, that is,
Line 16. Occupancy. Enter amounts for the use of office space general use of funds for the national organization's own program
or other facilities, including rent; heat, light, power, and other and support services.
utilities expenses; property insurance; real estate taxes;
Purchases from affiliates. Purchases of goods or services
mortgage interest; and similar occupancy-related expenses.
from affiliates aren't reported on line 21 but are reported as
Don't include on line 16 expenses reported as office expenses
expenses in the usual manner.
(such as telephone expenses) on line 13.
Expenses for providing goods or services to affiliates. In
Don't net any rental income received from leasing or addition to payments made directly to affiliated organizations,
subletting rented space against the amount reported on line 16 expenses for providing goods or services to affiliates can be
for occupancy expenses. If the tenant's activities are related to reported on line 21 if:
the organization's exempt purpose, report rental income as • The goods or services provided aren't related to the program
program service revenue on Part VIII, line 2, and allocable services conducted by the organization furnishing them (for
occupancy expenses on line 16. However, if the tenant's example, when a local organization incurs expenses in the
activities aren't program related, report the rental income on Part production of a solicitation film for the state or national
VIII, line 6a, and related rental expenses on Part VIII, line 6b. organization); and
Don't include employee salaries or depreciation as • The costs involved aren't connected with the management
occupancy expenses. These expenses are reported on lines 5 and general or fundraising functions of the filing organization. For
through 7 and 22, respectively. example, when a local organization gives a copy of its mailing list
Line 17. Travel. Enter the total travel expenses, including to the state or national organization, the expense of preparing
transportation costs (fares, mileage allowances, and automobile the copy provided can be reported on line 21, but not the
expenses), meals and lodging, and per diem payments. Travel expenses of preparing and maintaining the local organization's
costs include the expenses of purchasing, leasing, operating, master list.
and repairing any vehicles owned by the organization and used Voluntary awards or grants to affiliates. Don't report on
for the organization's activities. However, if the organization line 21 voluntary awards or grants made by the organization to its
leases vehicles on behalf of its executives or other employees as state or national organizations for specified purposes.
part of an executive or employee compensation program, the Membership dues paid to other organizations. Report
leasing costs are considered employee compensation and are membership dues paid to obtain general membership benefits
reported on lines 5 through 7. from other organizations, such as regular services, publications,
and other materials, on line 24. This is the case if a charitable
Line 18. Payments of travel or entertainment expenses for organization pays dues to a trade association comprised of
any federal, state, or local public officials. Enter total otherwise unrelated members.
amounts for travel or entertainment expenses (including
reimbursement for such costs) for any federal, state, or local

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Properly distinguishing between payments to affiliates $90,000 in column (D). Any costs reported here aren't to be
TIP and grants and allocations is especially important if the deducted from the other lines in Part IX on which they are
organization uses Form 990 for state reporting purposes. reported. Don't check the box unless the organization followed
If the organization uses Form 990 only for reporting to the IRS, SOP 98-2 (FASB ASC 958-720) in allocating such costs.
payments to affiliated or national organizations that don't An organization conducts a combined educational campaign
represent membership dues reportable as miscellaneous and fundraising solicitation when it solicits contributions (by
expenses on line 24 can be reported on either line 21 or line 1. mail, telephone, broadcast media, or any other means) and
includes, with the solicitation, educational material or other
Line 22. Depreciation, depletion, and amortization. If the information that furthers a bona fide non-fundraising exempt
organization records depreciation, depletion, amortization, or purpose of the organization.
similar expenses, enter the total on line 22. Include any
depreciation or amortization of leasehold improvements and Expenses attributable to providing information regarding the
intangible assets. An organization isn't required to use the organization itself, its use of past contributions, or its planned
Modified Accelerated Cost Recovery System (MACRS) to use of contributions received are fundraising expenses and must
compute depreciation reported on Form 990. For an explanation be reported in column (D). Don't report such expenses as
of acceptable methods for computing depreciation, see Pub. program service expenses in column (B).
946, How To Depreciate Property. If an amount is reported on Any method of allocating joint costs between columns (B) and
this line, the organization is required to maintain books and (D) must be reasonable under the facts and circumstances of
records to substantiate any amount reported. each case. Most states with reporting requirements for charitable
organizations and other organizations that solicit contributions
Line 23. Insurance. Enter total insurance expenses other than either require or allow reporting of joint costs under AICPA
insurance attributable to rental property (reported on Part VIII, Statement of Position 98-2 (SOP 98-2), Accounting for Costs of
line 6b). Don't report on this line payments made by Activities of Not-for-Profit Organizations and State and Local
organizations exempt under section 501(c)(8), (9), or (17) to Governmental Entities That Include Fundraising, now codified in
obtain insurance benefits for members. Report those expenses FASB Accounting Standards Codification 958-720, Not-for-Profit
on line 4. Don't report on this line the cost of employment-related Entities—Other Expenses (FASB ASC 958-720).
benefits such as health insurance, life insurance, or disability
insurance provided by the organization to or for its officers, Part X. Balance Sheet
directors, trustees, key employees, and other employees.
Report the costs for officers, directors, trustees, and key Check the box in the heading of Part X if Schedule O (Form 990)
employees on Part IX, line 5; report the costs for other contains any information pertaining to this part.
disqualified persons on Part IX, line 6; and report the costs for Section 501(c)(21) trusts. Use Schedule O (Form 990) to
other employees on Part IX, line 9. Report the costs for members report the FMV of the trust's assets at the beginning of the mine
on Part IX, line 4, not on Part IX, line 23. Don't report on this line operator's tax year within which the trust's tax year begins.
property or occupancy-related insurance. Report those All organizations must complete Part X. No substitute balance
expenses on line 16. sheet will be accepted. All references to Schedule D are to
Line 24. Other expenses. Enter the types and amounts of Schedule D (Form 990).
expenses which weren't reported on lines 1 through 23. Include Column (A)—Beginning of year. In column (A), enter the
expenses for medical supplies incurred by health care/medical amount from the preceding year's Form 990, column (B). If the
organizations. Include payments by the organization to organization was excepted from filing Form 990 for the preceding
professional fundraisers of fundraising expenses such as year, enter amounts the organization would have entered in
printing, paper, envelopes, postage, mailing list rental, and column (B) for that year. If this is the organization's first year of
equipment rental, if the organization is able to distinguish these existence, enter zeros on lines 16, 26, 32, and 33 in column (A).
expense amounts from fees for professional fundraising services
reportable on line 11e. Enter the four largest dollar amounts on Column (B)—End of year. When Schedule D (Form 990)
lines 24a through 24d and the total of all remaining reporting is required for any item in Part X, it is only for the
miscellaneous expenses on line 24e. Don't include a separate end-of-year balance sheet figure reported in column (B). If this is
entry for “miscellaneous expenses,” “program expenses,” “other the organization's final return, enter zeros on lines 16, 26, 32,
expenses,” or a similar general category on lines 24a–d. If the and 33 in column (B).
amount on line 24e exceeds 10% of the amount on line 25, Line 1. Cash (non-interest-bearing). Enter the total funds that
column (A), the organization must list the type and amount of the organization has in cash, including amounts held as “petty
each line 24e expense on Schedule O (Form 990). cash” at its offices or other facilities, and amounts held in banks
The organization must separately report the amount, if any, of in non-interest-bearing accounts. Don't include cash balances
unrelated business income taxes that it paid or accrued during held in an investment account with a financial institution and
the tax year on line 24. reported on lines 11 through 13.
Line 25. Total functional expenses. Section 501(c)(3) and Line 2. Savings and temporary cash investments. Enter the
501(c)(4) organizations. Add lines 1 through 24e and enter combined total of amounts held in interest-bearing checking and
the totals on line 25 in columns (A), (B), (C), and (D). savings accounts, deposits in transit, temporary cash
investments (such as money market funds, commercial paper,
All other organizations. Add lines 1 through 24e and enter the and certificates of deposit), and U.S. Treasury bills or other
total on line 25 in column (A). governmental obligations that mature in less than a year. Don't
Line 26. Joint costs. Organizations that included in program include cash balances held in an investment account with a
service expenses (column (B) of Part IX) any joint costs from a financial institution and reported on lines 11 through 13. Don't
combined educational campaign and fundraising solicitation include advances to employees or officers or refundable
must disclose how the total joint costs of all such combined deposits paid to suppliers or other independent contractors.
activities were allocated in Part IX between education and Report the income from these investments on Part VIII, line 3.
fundraising. For instance, if the organization spent $100,000 on Line 3. Pledges and grants receivable, net. Enter the total of
joint costs and allocated 10% to education, it would report (a) all pledges receivable, less any amounts estimated to be
$100,000 in line 26, column (A); $10,000 in column (B); and uncollectible, including pledges made by officers directors, ,
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trustees key employees,, and highest compensated on line 10a must equal the total of Schedule D, Part VI, columns
employees; and (b) all grants receivable. (a) and (b).
Organizations that follow ASC 958 can report the present Line 10b. Accumulated depreciation. Enter the total amount
value of the grants receivable as of each balance sheet date. of accumulated depreciation for the assets reported on line 10a.
Line 4. Accounts receivable, net. Enter the organization's The amount reported on line 10b must equal the total of
total accounts receivable (reduced by any allowance for doubtful Schedule D (Form 990), Part VI, column (c).
accounts) from the sale of goods and the performance of Line 10c. Column (A)—Beginning of year. Enter the cost or
services. Report claims against vendors or refundable deposits other basis of land, buildings, and equipment, net of any
with suppliers or others here, if not significant in amount. accumulated depreciation, as of the beginning of the year.
Otherwise, report them on line 15, Other assets. Report the net
amount of all receivables due from officers, directors, Line 10c. Column (B)—End of year. Enter line 10a minus
trustees, or key employees on line 5. Report receivables line 10b. The amount reported must equal the total of
(including loans and advances) due from other disqualified Schedule D (Form 990), Part VI, column (d).
persons on line 6. Receivables (including loans and advances) Line 11. Investments—publicly traded securities. Enter the
from employees who aren't current or former officers, directors, total value of publicly traded securities held by the
trustees, key employees, or disqualified persons must be organization as investments. Publicly traded securities include
reported on line 7. common and preferred stocks, bonds (including governmental
Lines 5 and 6. Loans and other receivables from current obligations such as bonds and Treasury bills), and mutual fund
and former officers, directors, trustees, key employees, shares that are listed and regularly traded in an over-the-counter
and creator or founder, substantial contributor, or 35% market or an established exchange and for which market
controlled entity or family member of any of these persons. quotations are published or are otherwise readily available.
Report on line 5 loans and other receivables due from current or Report dividends and interest from these securities on Part VIII,
former officers, directors, trustees, key employees, and line 3.
creator or founder, substantial contributor, or 35% Don't report on line 11 publicly traded stock for which the
controlled entity or family member of any of these persons. organization holds 5% or more of the outstanding shares of the
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must same class or publicly traded stock in a corporation that
also report on line 6 receivables due from other disqualified comprises more than 5% of the organization's total assets.
persons (for purposes of section 4958, see Appendix G), and Report these investments on line 12.
from persons described in section 4958(c)(3)(B). Include all Line 12. Investments—other securities. Enter on this line the
amounts owed on secured and unsecured loans made to such total value of all securities, partnerships, or funds that aren't
persons. Report interest from such receivables on Part VIII, publicly traded. This includes stock in a closely held company
line 11. Don't report on line 5 or 6 (a) pledges or grants whose stock isn't available for sale to the general public or which
receivable, which are to be reported on line 3; or (b) receivables isn't widely traded. Other securities reportable on line 12 also
that are excepted from reporting on Schedule L (Form 990), Part include publicly traded stock for which the organization holds 5%
II (except for excess benefit transactions involving or more of the outstanding shares of the same class, and
receivables). If the organization must report loans and other publicly traded stock in a corporation that comprises more than
receivables on either line 5 or 6, it must answer “Yes” on Part IV, 5% of the organization's total assets. Don't include
line 26. program-related investments.
Line 7. Notes and loans receivable, net. Enter the net If an amount is reported on this line that is 5% or more of the
amount of all notes receivable and loans receivable not listed on amount reported on Part X, line 16, answer “Yes” on Part IV,
lines 5 and 6, including receivables from unrelated third parties. line 11b, and complete Schedule D (Form 990), Part VII. The
The term “unrelated third parties” includes independent amount reported in Part X, line 12, column (B), must equal the
contractors providing goods or services and employees who total of Schedule D (Form 990), Part VII, column (b).
aren't current or former officers, directors, trustees, key
employees, highest compensated employees, or Line 13. Program-related investments. Report here the total
disqualified persons. Don't include the following. book value of all investments made primarily to accomplish the
• Receivables reported on line 4. organization's exempt purposes rather than to produce income.
• Program-related investments reported on line 13. Examples of program-related investments include student loans
• Notes receivable acquired as investments reported on line 12. and notes receivable from other exempt organizations that
obtained the funds to pursue the filing organization's exempt
Line 8. Inventories for sale or use. Enter the amount of function.
materials, goods, and supplies held for future sale or use,
whether purchased, manufactured by the organization, or If the amount reported on this line is 5% or more of the
donated. amount reported on Part X, line 16, answer “Yes” on Part IV,
line 11c, and complete Part VIII of Schedule D (Form 990). The
Line 9. Prepaid expenses and deferred charges. Enter the amount reported in Part X, line 13, column (B), must equal the
amount of short-term and long-term prepayments of expenses total of Schedule D (Form 990), Part VIII, column (b).
attributable to one or more future accounting periods. Examples
include prepayments of rent, insurance, or pension costs, and Line 14. Intangible assets. Report on this line the total value
expenses incurred for a solicitation campaign to be conducted in of all non-monetary, non-physical assets such as copyrights,
a future accounting period. patents, trademarks, mailing lists, or goodwill.
Line 10a. Land, buildings, equipment, and leasehold im- Line 15. Other assets. Report on this line the total book value
provements. Enter the cost or other basis of all land, buildings, of all assets held and not reported on lines 1 through 14.
equipment, and leasehold improvements held at the end of the If an amount is reported on this line that is 5% or more of the
year. Include both property held for investment purposes and amount reported on Part X, line 16, answer “Yes” on Part IV,
property used for the organization's exempt functions. If an line 11d, and complete Schedule D (Form 990), Part IX. The
amount is reported here, answer “Yes” on Part IV, line 11a, and amount reported in Part X, line 15, column (B), must equal the
complete Schedule D (Form 990), Part VI. The amount reported total of Schedule D, Part IX, column (b).

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Line 16. Total assets. Add the totals in columns (A) and (B) of organization's assets as of the end of the tax year. Report on
lines 1 through 15. The amounts on line 16 must equal the line 25 (and not line 23) any secured mortgages and notes
amounts on line 33 for both the beginning and end of the year. payable to related organizations.
The organization must enter a zero or a dollar amount on this On line 24, enter the total amount of notes and loans that are
line. payable to unrelated third parties but aren't secured by the
organization's assets. Report on line 25 (and not line 24) any
Line 17. Accounts payable and accrued expenses. Enter
unsecured payables to related organizations.
the total of accounts payable to suppliers, service providers,
property managers, and other independent contractors, plus Line 25. Other liabilities. Enter the total amount of all liabilities
accrued expenses such as salaries payable, accrued payroll not properly reportable on lines 17 through 24. Items properly
taxes, and interest payable. reported on this line include federal income taxes payable and
Section 501(c)(21) trusts. Include accrued trustee fees, etc. secured or unsecured payables to related organizations. The
Do not include the present value of payments for approved organization must also answer “Yes” on Part IV, line 11e, and
claims, or the estimated liability for future claims. complete Schedule D (Form 990), Part X.
Line 18. Grants payable. Enter the unpaid portion of grants Line 26. Total liabilities. Add the totals in columns (A) and (B),
and awards that the organization has committed to pay other lines 17 through 25. The organization must enter a zero or a
organizations or individuals, whether or not the commitments dollar amount on this line.
have been communicated to the grantees.
Section 501(c)(21) trusts. Include payments for approved Net Assets and Fund Balances
black lung claims that are due but not paid. Do not include FASB Accounting Standards Codification 958, Not-for-Profit
amounts for black lung claims being contested. Entities (ASC 958) provides standards for external financial
Line 19. Deferred revenue. Report revenue that the statements certified by an independent accountant for certain
organization has received but not yet earned as of the balance types of nonprofit organizations. ASC 958-10-15-5 doesn't apply
sheet date under its method of accounting. to credit unions, VEBAs, supplemental unemployment benefit
trusts, section 501(c)(12) cooperatives, and other member
Line 20. Tax-exempt bond liabilities. Enter the amount of benefit or mutual benefit organizations.
tax-exempt bonds (or other obligations) for which the
organization has a direct or indirect liability that were either While some states may require reporting according to FASB
issued by the organization on behalf of a state or local ASC 958, the IRS doesn't. However, a Form 990 return prepared
governmental unit, or by a state or local governmental unit on according to ASC 958 will be acceptable to the IRS.
behalf of the organization, and for which the organization has a Organizations that follow ASC 958. If the organization follows
direct or indirect liability. Tax-exempt bonds include state or local ASC 958, check the box above line 27, and complete lines 27
bonds and any obligations, including direct borrowing from a through 28 and lines 32 and 33. Classify and report net assets in
lender, or certificates of participation, the interest on which is two groups in Part X (unrestricted, donor-restricted) based on
excluded from the gross income of the recipient for federal the existence or absence of donor-imposed restrictions and the
income tax purposes under section 103. nature of those restrictions. Enter the sum of the two classes of
See also Part IV, line 24a, and Schedule K (Form 990). net assets on line 32. On line 33, add the amounts on lines 26
and 32 to show total liabilities and net assets. The amount on
Line 21. Escrow or custodial account liability. Enter the line 33 must equal the amount on line 16.
amount of funds or other assets held in an escrow or custodial
account for other individuals or organizations. Enter these Effective for reporting years ending after December 15,
amounts only if the related assets (such as cash) are reported ! 2017, ASC 958-205, Not-for-Profit
on lines 1 through 15 of this part. If an amount is reported on this CAUTION Entities—Presentation of Financial Statements (ASC
line, the organization must also answer “Yes” on Part IV, line 9, 958), addresses reporting of donor-restricted endowments
and complete Schedule D (Form 990), Part IV. If the organization and board-designated (quasi) endowments. Further, most
has signature authority over, or another interest in, an escrow or states have enacted the Uniform Prudent Management of
custodial account for which it doesn't report the assets or Institutional Funds Act (UPMIFA). If the organization is subject to
liabilities, it must also answer “Yes” on Part IV, line 9, and UPMIFA or ASC 958, it may affect the amounts reported on lines
complete Schedule D, Part IV. 27 through 28.
Example. A credit counseling organization collects amounts
Line 27. Net assets without donor restrictions. Enter the
from debtors to remit to creditors and reports the amounts
balance per books of net assets without donor restrictions. All
temporarily in its possession as cash on line 1 of the balance
funds without donor-imposed restrictions must be reported on
sheet. It must then report the corresponding liability (the
line 27, regardless of the existence of any board designations or
amounts to be paid to the creditors on the debtors' behalf) on
appropriations.
line 21.
Line 28. Net assets with donor restrictions. Enter the
Lines 22–24. Enter on line 22 the unpaid balance of loans and
balance per books of net assets with donor restrictions.
other payables (whether or not secured) to current and former
Donors' restrictions may require that resources be used after a
officers, directors, trustees, key employees, creator or
specified date (time restrictions), or that resources be used for a
founder, substantial contributor, or 35% controlled entity
specified purpose (purpose restrictions), or both. Donors may
or family member of any of these persons, and persons
also stipulate that assets, such as land or works of art, be used
described in section 4958(c)(3)(B). If the organization reports a
for a specified purpose, be preserved, and not be sold or
loan payable on this line, it must answer “Yes” on Part IV, line 26.
donated with stipulations that they be invested to provide a
Don't report on line 22 accrued but unpaid compensation owed
permanent source of income.
by the organization. Don't report on line 22 loans and payables
excepted from reporting on Schedule L (Form 990), Part II Organizations that don't follow ASC 958. If the organization
(except for excess benefit transactions involving receivables). doesn't follow ASC 958, check the box above line 29 and
On line 23, enter the total amount of secured mortgages and complete lines 29 through 33. Report capital stock, trust
notes payable to unrelated third parties that are secured by the principal, or current funds on line 29. Report paid-in capital
surplus or land, building, or equipment funds on line 30. Report
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retained earnings, endowment, accumulated income, or other prior years, or changes in accounting principles applied to such
funds on line 31. years. The errors may include math errors, mistakes in applying
accounting principles, or oversight or misuse of facts that existed
Line 29. Capital stock or trust principal, or current funds.
at the time the financial statements were prepared.
For corporations, enter the balance per books of capital stock

accounts. Show par or stated value (or for stock with no par or
Line 9. Enter the total amount of other changes in net assets or
stated value, total amount received on issuance) of all classes of
fund balances during the year. Amounts to report here include
stock issued and not yet canceled. For trusts, enter the amount
losses on uncollectible pledges, refunds of contributions and
in the trust principal or corpus. For organizations using the fund
program service revenue, reversal of grant expenses, any
method of accounting, enter the fund balances for the
difference between FMV and book value of property given as an
organization's current restricted and unrestricted funds.
award or grant, and any other changes in net assets or fund
Line 30. Paid-in or capital surplus, or land, building, and balances not listed on lines 5–8. Itemize these changes on
equipment fund. Enter the balance of paid-in capital in excess Schedule O (Form 990) and check the box in the heading of Part
of par or stated value for all stock issued and not yet canceled, XI.
as recorded on the corporation's books. If stockholders or others
made donations that the organization records as paid-in capital, Line 10. Combine the amounts on lines 3 through 9. The total
include them here. Enter the fund balance for the land, building, must equal the amount reported in Part X, line 32, column (B).
and equipment fund on this line.
Part XII. Financial Statements and
Line 31. Retained earnings, endowment, accumulated in-
come, or other funds. For corporations, enter the balance of Reporting
retained earnings as recorded on the corporation's books, or Check the box in the heading of Part XII if Schedule O (Form
similar account, minus the cost of any corporate treasury stock. 990) contains any information pertaining to this part.
For trusts, enter the balance in the accumulated income or
similar account. For those organizations using the fund method Line 1. Accounting method. Indicate the method of
of accounting, enter the total of the fund balances for the net accounting used in preparing this return. See Part D, earlier.
assets without donor restrictions funds, and the net assets Provide an explanation on Schedule O (Form 990) (1) if the
with donor restrictions funds, as well as balances of any other organization changed its method of accounting from a prior year,
funds not reported on lines 29 and 30. or (2) if the organization checked the “Other” accounting method
box.
Line 32. Total net assets or fund balances. For organizations
that follow ASC 958, enter the total of lines 27 through 28. For all Line 2. Financial statements and independent accountant.
other organizations, enter the total of lines 29 through 31. All Answer “Yes” or “No” to indicate on line 2a or line 2b whether the
filers must enter a zero or a dollar amount on this line. organization's financial statements for the tax year were
compiled, reviewed, or audited by an independent
Line 33. Total liabilities and net assets/fund balances. accountant. An accountant is independent if he or she meets the
Enter the total of line 26 and line 32. This amount must equal the standards of independence set forth by the American Institute of
amount on line 16. The organization must enter a zero or a dollar Certified Public Accountants (AICPA), the Public Company
amount on this line. Accounting Oversight Board (PCAOB), or another similar body
that oversees or sets standards for the accounting or auditing
Part XI. Reconciliation of Net Assets professions.
Check the box in the heading of Part XI if Schedule O (Form 990)
contains any information pertaining to this part. If “Yes” on either line 2a or 2b, answer “Yes” or “No” on line 2c
to indicate whether the organization has a committee that is
Line 1. Enter the amount of total revenue reported in Part VIII, responsible under its governing documents or through
line 12, column (A). delegation by its governing body for (i) overseeing the
compilation, review, or audit of the financial statements; and (ii)
Line 2. Enter the amount of total expenses reported in Part IX, the selection of an independent accountant that compiled,
line 25, column (A). reviewed, or audited the statements. Answer “Yes” only if both (i)
and (ii) apply. If this process has changed from the prior year,
Line 3. Enter the difference between lines 1 and 2. describe on Schedule O (Form 990).
Line 3a. Uniform Guidance, 2 C.F.R. Part 200, Subpart F.
Line 4. Enter the amount of net assets or fund balances at the Answer “Yes” if, during the year, the organization was required
beginning of year reported in Part X, line 32, column (A). This under the Uniform Guidance, 2 C.F.R. Part 200, Subpart F, to
amount should be the same amount reported in Part X, line 32, undergo an audit or audits because of its receipt of federal
column (B), for the prior year’s return. contract awards. The Uniform Guidance, 2 C.F.R. Part 200,
Subpart F, requires states, local governments, and nonprofit
Line 5. Report the net unrealized gains or losses on investments organizations that spend $750,000 or more of federal awards in
reported in the organization's audited financial statements (or a year to obtain an annual audit.
other financial statements). This amount represents the change
in market value of investments that weren't sold or exchanged Line 3b. Required audits. If “Yes” on line 3a, indicate whether
during the tax year. the organization has undergone the required audit or audits.
Answer “Yes” if the audit was completed or in progress during the
Line 6. Report the value of services or use of facilities donated organization's tax year. If the answer to line 3b is “No,” explain on
to the organization (net of services or use of facilities donated by Schedule O (Form 990) why the organization hasn't undergone
the organization) reported as income or expense in the financial any required audits and describe any steps taken to undergo
statements. such audits.

Paperwork Reduction Act Notice. We ask for the information
Line 8. Report the net prior period adjustments during the tax
on these forms to carry out the Internal Revenue laws of the
year reported in the financial statements. Prior period
United States. You are required to give us the information. We
adjustments are corrections of errors in financial statements of
need it to ensure that you are complying with these laws and to

50 2023 Instructions for Form 990

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allow us to figure and collect the right amount of tax. You are not Fiscal Year 2024 Form 990 Series Taxpayer
required to provide the information requested on a form that is Compliance Cost Estimates
subject to the Paperwork Reduction Act unless the form displays
a valid OMB control number. Books or records relating to a form Table 1—Fiscal Year 2024 Form 990 Series Taxpayer Compliance Cost Estimates
or its instructions must be retained as long as their contents may
Type of Return
become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are Form 990 Form 990-EZ Form 990-PF Form 990-T Form 990-N
confidential, as required by section 6103. However, certain Projections of
returns and return information of tax-exempt organizations and the Number of
Returns to be
trusts are subject to public disclosure and inspection, as Filed with IRS 351,100 251,000 130,100 233,200 733,100
provided by section 6104. Estimated
Average Total
Estimates of taxpayer burden. These include forms in the Time (Hours) 107 69 53 42 5
990 series and attachments and Forms 1023, 1024, 1028, 5578, Estimated
5884-C, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-R, Average Total
Out-of-Pocket
8038-T, 8038-TC, 8328, 8718, 8282, 8453-TE, 8453-X, 8868, Costs $2,900 $600 $2,200 $2,200 $20
8870, 8871, 8872, 8879-TE, 8886-T, and 8899 and their Estimated
schedules and all the forms tax-exempt organizations attach to Average Total
Monetized
their tax returns. Time spent and out-of-pocket costs are Burden $9,900 $1,700 $4,600 $5,700 $100
presented separately. Time burden includes the time spent
preparing to file and to file, with recordkeeping representing the Estimated Total
largest component. Out-of-pocket costs include any expenses Time (Hours) 37,710,000 17,400,000 6,940,000 9,790,000 3,660,000
incurred by taxpayers to prepare and submit their tax returns. Estimated Total
Out-of-Pocket
Examples include tax return preparation and submission fees, Costs $1,023,200,000 $152,200,000 $282,600,000 $506,400,000 $14,000,000
postage and photocopying costs, and tax preparation software Estimated Total
costs. Note that these estimates don't include burden associated Monetized
with post-filing activities. IRS operational data indicate that Burden $3,466,900,000 $425,200,000 $594,600,000 $1,324,000,000 $71,400,000
electronically prepared and filed returns have fewer arithmetic Note. Amounts above are for FY2024. Reported time and cost burdens are national averages and do not
necessarily reflect a “typical” case. Most taxpayers experience lower-than-average burden, with taxpayer burden
errors, implying lower post-filing burden. varying considerably by taxpayer type. Detail may not add due to rounding.
Reported time and out-of-pocket cost burdens are national Comments and suggestions. We welcome your comments
averages and include all associated forms and schedules, concerning the accuracy of these time estimates or suggestions
across all preparation methods and taxpayer activities. As a for future editions. You can send us comments through IRS.gov/
result, the averages don't necessarily reflect a "typical" case. FormComments. Or you can write to the Internal Revenue
Most taxpayers experience lower-than-average burden, with Service, Tax Forms and Publications Division, 1111 Constitution
taxpayer burden varying considerably by taxpayer type. Ave. NW, IR-6526, Washington, DC 20224.
Although we can't respond individually to each comment
received, we do appreciate your feedback and will consider your
comments and suggestions as we revise our tax forms,
instructions, and publications. Don't send your return to the
above address. Instead, see General Instructions, Section E,
earlier, for the location for filing your return.

2023 Instructions for Form 990 51

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Business Activity Codes

The codes listed in this section are a            to categorize, select the appropriate code                         more than one type of activity. Avoid 
selection from the North American                 from the NAICS website at 2022 NAICS                               using codes that describe the 
Industry Classification System (NAICS)            Census Chart. Select the most specific                             organization rather than the 
that should be used in completing Form            6-digit code available that describes the                          income-producing activity.
990, Part VIII, lines 2 and 11. If you don't      activity producing the income being 
see a code for the activity you are trying        reported. Note that most codes describe 
Business Activity Codes
Agriculture, Forestry, Fishing            Note                                        524113 Direct life insurance carriers     551112 Offices of other holding 
                                                                                      524114 Direct health and medical                 companies
and Hunting                               Note for Nonstore Retailers                        insurance carriers                 Administrative and Support 
Code                                             Nonstore retailers sell all types of 524126 Direct property and casualty 
                                                 merchandise using such                      insurance carriers                 Services
110000 Agriculture, forestry, fishing and        methods as Internet, mail-order      524130 Reinsurance carriers               Code
       hunting                                   catalogs, interactive television, or 524292 Pharmacy benefit management        561000 Administrative and support 
                                                 retailers should select the PBA 
111000 Crop production                           direct sales.  These types of               and other third party                     services
Mining                                           associated with their primary line          administration of insurance and    561300 Employment services
Code                                             of products sold.  For example,             pension funds
                                                 establishments primarily selling     524298 All other insurance-related        561439 Other business service centers 
211100 Oil and gas extraction                    prescription and non-prescription           activities                                (including copy shops)
211120 Crude petroleum extraction                drugs, select PBA code 456110        525100 Insurance and employee benefit     561499 All other business support 
211130 Natural gas extraction                    Pharmacies and drug                         funds                                     services
                                                 retailers.
212000 Mining (except oil and gas)                                                    525920 Trusts, estates, and agency        561500 Travel arrangement and 
                                          Transportation and                                 accounts                                  reservation services
Utilities                                                                             525990 Other financial vehicles           561520 Tour operators
Code                                      Warehousing                                        (including mortgage REITs)         561700 Services to buildings and 
                                                                                                                                       dwellings
221000 Utilities                          Code                                        Real Estate and Rental and 
                                          480000 Transportation
Construction                              485000 Transit and ground passenger         Leasing                                   Waste Management and 
Code                                             transportation                       Code                                      Remediation Services
230000 Construction                       493000 Warehousing and storage              531110 Lessors of residential buildings   Code
236000 Construction of buildings          Information                                        and dwellings (including equity    562000 Waste management and 
                                                                                             REITs)                                    remediation services (sanitary 
Manufacturing                             Code                                        531120 Lessors of nonresidential                 services)
Code                                      512000 Motion picture and sound                    buildings (except                  Educational Services
310000 Manufacturing                             recording industries                        miniwarehouses) (including 
323100 Printing and related support       513110 Newspaper publishers                        equity REITs)                      Code
       activities                         513120 Periodical publishers                531130 Lessors of miniwarehouses and      611420 Computer training
339110 Medical equipment and supplies     513130 Book publishers                             self-storage units (including      611430 Professional and management 
                                                                                             equity REITs)
       manufacturing                      513140 Directory and mailing list           531190 Lessors of other real estate              development training
                                                 publishers                                  property (including equity REITs)  611600 Other schools and instruction 
Wholesale Trade                           513190 Other publishers                     531310 Real estate property managers             (other than elementary and 
                                                                                                                                       secondary schools or colleges 
Code                                      516100 Radio and television                 531320 Offices of real estate appraisers         and universities, which should 
423000 Merchant wholesalers, durable             broadcasting stations                531390 Other activities related to real          select a code to describe their 
       goods                              516210 Media streaming, social                     estate                                    unrelated activities)
424000 Merchant wholesalers,                     networks, and other content          532000 Rental and leasing services        611710 Educational support services
       nondurable goods                          providers
                                          517000 Telecommunications (including        532289 All other consumer goods rental    Health Care and Social 
Retail Trade                                     wired, wireless, satellite, cable    532420 Office machinery and equipment     Assistance
Code                                             and other program distribution,             rental and leasing
                                                 resellers, agents, other             533110 Lessors of nonfinancial            Code
441100 Automobile dealers                        telecommunications, and internet            intangible assets (except          621110 Offices of physicians
444100 Building material and supplies            service providers)                          copyrighted works)                 621300 Offices of other health 
       dealers                                                                                                                         practitioners
445100 Grocery and convenience            Data Processing, Web Search                 Professional, Scientific, and 
       retailers                          Portals, and Other Information              Technical Services                        621400 Outpatient care centers
                                                                                                                                621500 Medical and diagnostic 
445200 Specialty food retailers                                                       Code                                             laboratories
449100 Furniture and home furnishings     Services
       retailers                          Code                                        541100 Legal services                     621610 Home health care services
449210 Electronics and appliance          518210 Computing infrastructure             541200 Accounting, tax preparation,       621910 Ambulance services
       retailers (including computers)           providers, data processing, web             bookkeeping, and payroll           621990 All other ambulatory health care 
455000 General merchandise retailers             hosting, and related services               services                                  services
456110 Pharmacies and drug retailers      519200 Web search portals, libraries,       541300 Architectural, engineering, and    623000 Nursing and residential care 
456199 All other health and personal             archives, and other information             related services                          facilities
       care retailers                            services                             541380 Testing laboratories and services  623990 Other residential care facilities
458000 Clothing, clothing accessories,    Finance and Insurance                       541511 Custom computer programming        624100 Individual and family services
                                                                                             services
       shoe, and jewelry retailers        Code                                        541519 Other computer-related services    624110 Child and youth services
459110 Sporting goods retailers           522100 Depository credit intermediation     541610 Management consulting services     624200 Community food and housing, 
                                                                                                                                       and emergency and other relief 
459120 Hobby, toy, and game retailers            (including commercial banking,       541700 Scientific research and                   services
459130 Sewing, needlework, and piece             savings institutions, and credit            development services               624210 Meal delivery programs, soup 
       goods retailers                           unions)                              541800 Advertising, public relations, and        kitchens, or food banks
459140 Musical instrument and supplies    522200 Nondepository credit                        related services                   624310 Vocational rehabilitation services
       retailers                                 intermediation                       541860 Direct mail advertising            624410 Childcare services
459210 Book retailers and news dealers    522210 Credit card issuing                  541900 Other professional, scientific, 
       (including newsstands)             522220 Sales financing                             and technical services             Arts, Entertainment, and 
459310 Florists                           522291 Consumer lending                     541990 Consumer credit counseling         Recreation
459410 Office supplies and stationery     522292 Real estate credit                          services
                                                                                                                                Code
459420 Gift, novelty, and souvenir               and all other nondepository 
       retailers                          522299 International, secondary market,     Management of Companies and               711110 Theater companies and dinner 
       retailers                                 credit intermediation                Enterprises                                      theaters
459510 Used merchandise retailers         523000 Securities, commodity contracts,                                               711120 Dance companies
459900 Other miscellaneous retailers             and other financial investments      Code                                      711130 Musical groups and artists
                                                 and related activities               551111 Offices of bank holding            711190 Other performing arts companies
                                          523940 Portfolio management and                    companies
                                                 investment advice                                                              711210 Spectator sports (including 
                                                                                                                                       sports clubs and racetracks)

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Business Activity Codes (Continued)
711300 Promoters of performing arts,    721110 Hotels (except casino hotels)   Other Services                          900003 Passive income activities with 
       sports, and similar events              and motels                                                                     controlled organizations
713110 Amusement and theme parks        721210 RV (recreational vehicle) parks Code                                    900004 Exploited exempt activities
713200 Gambling industries                     and recreational camps          811000 Repair and maintenance           900099 Other activity
713910 Golf courses and country clubs   721310 Rooming and boarding houses,    812300 Drycleaning and laundry 
713940 Fitness and recreational sports         dormitories, and workers’ camps        services
       centers                          722320 Caterers                        812900 Other personal services
713990 All other amusement and          722410 Drinking places (alcoholic      812930 Parking lots and garages
       recreation industries (including        beverages)
       skiing facilities, marinas, and  722511 Full-service restaurants        Other
       bowling centers)                 722513 Limited-service restaurants     Code
Accommodation and Food                  722514 Cafeterias, grill buffets, and  900001 Investment activities of section 
                                               buffets                                501(c)(7), (9), or (17) 
Services                                722515 Snack and non-alcoholic                organizations
Code                                           beverage bars                   900002 Rental of personal property
721000 Accommodation

Glossary

NOTES:                                                    •  Words in bold within a definition are defined elsewhere within the Glossary.
                                                          •  All section references are to the Internal Revenue Code (title 26 of U.S. Code) or 
                                                          regulations under title 26, unless otherwise specified.
                                                          •  Definitions are for purposes of filing Form 990 (and schedules) only.
35% controlled entity                                        An entity that is owned, directly or indirectly (for example, under constructive 
                                                             ownership rules of section 267(c)), by a given person, such as the 
                                                             organization's current or former officers, directors, trustees, or key 
                                                             employees listed on Form 990, Part VII, Section 1, or the family members 
                                                             thereof (listed persons) as follows.
                                                             1. A corporation in which listed persons own more than 35% of the total 
                                                             combined voting power.
                                                             2. A partnership in which listed persons own more than 35% of the profits 
                                                             interest.
                                                             3. A trust or estate in which listed persons own more than 35% of the 
                                                             beneficial interest.
Accountable plan                                             A reimbursement or other expense allowance arrangement that satisfies the 
                                                             requirements of section 62(c) by meeting the requirements of business 
                                                             connection, substantiation, and returning amounts in excess of substantiated 
                                                             expenses. See Regulations section 1.62-2(c)(2).
Activities conducted outside the United States               For purposes of Schedule F (Form 990), Statement of Activities Outside the 
                                                             United States, include grantmaking, fundraising, unrelated trade or 
                                                             business, program services, program-related investments, other 
                                                             investments, or maintaining offices, employees, or agents in particular 
                                                             regions outside the United States.
Applicable tax-exempt organization                           A section 501(c)(3), 501(c)(4), or 501(c)(29) organization that is tax exempt 
                                                             under section 501(a), or that was such an organization at any time during the 
                                                             5-year period ending on the day of the excess benefit transaction.
Art                                                          See Works of art.
ASC 740                                                      See FIN 48 (ASC 740).
ASC 958                                                      Financial Accounting Standards Board, Accounting Standards Codification 958 
                                                             (ASC 958) provides standards for external financial statements certified by an 
                                                             independent accountant for certain types of nonprofit organizations. ASC 958 
                                                             doesn't apply to credit unions, voluntary employees' beneficiary associations, 
                                                             supplemental unemployment benefit trusts, section 501(c)(12) cooperatives, 
                                                             and other member benefit or mutual benefit organizations.
                                                             While some states may require reporting according to ASC 958, the IRS 
                                                             doesn't. However, a Form 990 return prepared according to ASC 958 will be 
                                                             acceptable to the IRS.
ASC 2016-14                                                  Accounting Standards Update 2016-14 is codified in Accounting Standards 
                                                             Codification 958, Not-for-Profit Entities (ASC 958).

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Audit                        A formal examination of an organization's financial records and practices by an 
                             independent, certified public accountant with the objective of issuing a report 
                             on the organization's financial statements as to whether those statements are 
                             fairly stated according to generally accepted accounting principles (or other 
                             recognized comprehensive basis of accounting).
Audited financial statements Financial statements accompanied by a formal opinion or report prepared by an 
                             independent, certified public accountant with the objective of assessing the 
                             accuracy and reliability of the organization's financial statements.
Audit committee              A committee, generally established by the governing body of an organization, 
                             with the responsibilities to oversee the organization's financial reporting 
                             process, monitor choice of accounting policies and principles, monitor internal 
                             control processes, or oversee hiring and performance of any external auditors.
Bingo                        A game of chance played with cards that are generally printed with five rows of 
                             five squares each. Participants place markers over randomly called numbers on 
                             the cards in an attempt to form a pre-selected pattern such as a horizontal, 
                             vertical, or diagonal line, or all four corners. The first participant to form the 
                             pre-selected pattern wins the game. To be a bingo game, the game must be of 
                             the type described in which wagers are placed, winners are determined, and 
                             prizes or other property are distributed in the presence of all persons placing 
                             wagers in that game. Satellite, Internet, and progressive or event bingo aren't 
                             bingo, because they are conducted in many different places simultaneously, 
                             and the winners aren't all present when the wagers are placed, the winners are 
                             determined, and the prizes are distributed. Thus, all revenue and expenses 
                             associated with satellite, Internet, and progressive or event bingo should 
                             generally be included under pull tabs. Certain bingo games within a hybrid 
                             gaming event (such as progressive or event bingo) can also qualify as bingo if 
                             the individual game meets the preceding definition of bingo.
Board-designated endowment   See Quasi-endowment.
Bond issue                   An issue of two or more bonds that are:
                             1. Sold at substantially the same time,
                             2. Sold under the same plan of financing, and
                             3. Payable from the same source of funds.
                             See Regulations section 1.150-1(c).
Business relationship        For purposes of Part VI, line 2, business relationships between two persons 
                             include the following.
                             1. One person is employed by the other in a sole proprietorship or by an 
                             organization with which the other is associated as a trustee, director, officer, 
                             or greater-than-35% owner.
                             2. One person is transacting business with the other (other than in the 
                             ordinary course of either party's business on the same terms as are generally 
                             offered to the public), directly or indirectly, in one or more contracts of sale, 
                             lease, license, loan, performance of services, or other transaction involving 
                             transfers of cash or property valued in excess of $10,000 in the aggregate 
                             during the organization's tax year. Indirect transactions are transactions with an 
                             organization with which the one person is associated as a trustee, director, 
                             officer, or greater-than-35% owner. Such transactions don't include charitable 
                             contributions to tax-exempt organizations.
                             3. The two persons are each a director, trustee, officer, or 
                             greater-than-10% owner in the same business or investment entity (but not in 
                             the same tax-exempt organization).
                             Ownership is measured by stock ownership (either voting power or value) of 
                             a corporation, profits or capital interest in a partnership or limited liability 
                             company, membership interest in a nonprofit organization, or beneficial interest 
                             in a trust. Ownership includes indirect ownership (for example, ownership in an 
                             entity that has ownership in the entity in question); there can be ownership 
                             through multiple tiers of entities.
Cash contributions           Contributions received in the form of cash, checks, money orders, credit card 
                             charges, wire transfers, and other transfers and deposits to a cash account of 
                             the organization.

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Central organization                        The organization, sometimes referred to as the “parent organization,” that holds 
                                            a group exemption letter for one or more subordinate organizations under 
                                            its general supervision and control.
CEO, executive director, or top management  See Top management official. “CEO” stands for chief executive officer.
official
Certified historic structure                Any building or structure listed in the National Register of Historic Places as 
                                            well as any building certified as being of historic significance to a registered 
                                            historic district. See section 170(h)(4)(B) for special rules that apply to 
                                            contributions made after August 17, 2006.
Church                                      Certain characteristics are generally attributed to churches. These attributes of 
                                            a church have been developed by the IRS and by court decisions. They include 
                                            distinct legal existence; recognized creed and form of worship; definite and 
                                            distinct ecclesiastical government; formal code of doctrine and discipline; 
                                            distinct religious history; membership not associated with any other church or 
                                            denomination; organization of ordained ministers; ordained ministers selected 
                                            after completing prescribed courses of study; literature of its own; established 
                                            places of worship; regular congregations; regular religious services; Sunday 
                                            schools for the religious instruction of the young; and schools for the 
                                            preparation of its ministers. The IRS generally uses a combination of these 
                                            characteristics, together with other facts and circumstances, to determine 
                                            whether an organization is considered a church for federal tax purposes. A 
                                            convention or association of churches is generally treated like a church for 
                                            federal tax purposes. See Pub. 1828, Tax Guide for Churches and Religious 
                                            Organizations.
Closely held stock                          Generally, shares of stock in a closely held company that isn't available for sale 
                                            to the general public or which isn't widely traded (see further explanation in the 
                                            instructions for Part X, line 12, and Schedule M (Form 990), Noncash 
                                            Contributions, line 10).
Collectibles                                Include autographs, sports memorabilia, dolls, stamps, coins, books (other than 
                                            books and publications reported on line 4 of Schedule M (Form 990)), gems, 
                                            and jewelry (other than costume jewelry reportable on line 5 of Schedule M 
                                            (Form 990)).
Collections of works of art, historical     Include collections, as described in ASC 958-360-45, of works of art, 
treasures, and other similar assets         historical treasures, and other similar assets held for public exhibition, 
                                            education, or research in furtherance of public service.
Compensation                                Unless otherwise provided, all forms of cash and noncash payments or benefits 
                                            provided in exchange for services, including salary and wages, bonuses, 
                                            severance payments, deferred payments, retirement benefits, fringe benefits, 
                                            and other financial arrangements or transactions such as personal vehicles, 
                                            meals, housing, personal and family educational benefits, below-market loans, 
                                            payment of personal or family travel, entertainment, and personal use of the 
                                            organization's property. Compensation includes payments and other benefits 
                                            provided to both employees and independent contractors in exchange for 
                                            services. See also Deferred compensation Nonqualified deferred , 
                                            compensation, and Reportable compensation.
Compilation (compiled financial statements) A compilation is a presentation of financial statements and other information 
                                            that is the representation of the management or ownership of an organization 
                                            and which hasn't been reviewed or audited by an independent accountant.

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Conflict of interest policy A policy that defines conflict of interest, identifies the classes of individuals 
                            within the organization covered by the policy, facilitates disclosure of 
                            information that can help identify conflicts of interest, and specifies procedures 
                            to be followed in managing conflicts of interest. A conflict of interest arises 
                            when a person in a position of authority over an organization, such as an 
                            officer director, , or manager, can benefit financially from a decision she or he 
                            could make in such capacity, including indirect benefits such as to family 
                            members or businesses with which the person is closely associated. For this 
                            purpose, a conflict of interest doesn't include questions involving a person's 
                            competing or respective duties to the organization and to another organization, 
                            such as by serving on the boards of both organizations, that don't involve a 
                            material financial interest of, or benefit to, such person. For a description of 
                            “conflict of interest” for purposes of determining whether governing body 
                            members who are reviewing a potential excess benefit transaction have a 
                            conflict of interest, pursuant to Regulations section 53.4958-6(c)(1)(iii), see the 
                            instructions for Part VI, line 15.
Conservation easement       A restriction (granted in perpetuity) on the use that may be made of real 
                            property granted exclusively for conservation purposes. Conservation purposes 
                            include preserving land areas for outdoor recreation by, or for the education of, 
                            the general public; protecting a relatively natural habitat of fish, wildlife, or 
                            plants, or a similar ecosystem; preserving open space, including farmland and 
                            forest land, where such preservation will yield a significant public benefit and is 
                            either for the scenic enjoyment of the general public or pursuant to a clearly 
                            defined federal, state, or local governmental conservation policy; and 
                            preserving a historically important land area or a certified historic structure. For 
                            more information, see section 170(h) and Notice 2004-41, 2004-1 C.B. 31.
Contributions               Unless otherwise provided, includes donations, gifts, bequests, grants, and 
                            other transfers of money or property to the extent that adequate consideration 
                            isn't provided in exchange and that the contributor intends to make a gift, 
                            whether or not made for charitable purposes. A transaction can be partly a sale 
                            and partly a contribution, but discounts provided on sales of goods in the 
                            ordinary course of business shouldn't be reported as contributions. Neither 
                            donations of services (such as the value of donated advertising space, 
                            broadcast air time, or discounts on services) nor donations of use of materials, 
                            equipment, or facilities should be reported as contributions. For purposes of 
                            Form 990, a distribution to a section 501(c)(3) organization from a split-interest 
                            trust (for example, charitable remainder trust, charitable lead trust) is reportable 
                            as a contribution. See also Cash contributions and Noncash contributions.

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Control                        For purposes of determining related organizations:
                                
                               Control of a nonprofit organization (or other organization without owners or 
                               persons having beneficial interests, whether the organization is taxable or tax 
                               exempt)
                               One or more persons (whether individuals or organizations) control a nonprofit 
                               organization if they have the power to remove and replace (or to appoint, elect, 
                               or approve or veto the appointment or election of, if such power includes a 
                               continuing power to appoint, elect, or approve or veto the appointment or 
                               election of, periodically or in the event of vacancies) a majority of the nonprofit 
                               organization's directors or trustees, or a majority of members who elect a 
                               majority of the nonprofit organization's directors or trustees. Such power can be 
                               exercised directly by a (parent) organization through one or more of the (parent) 
                               organization's officers, directors, trustees, or agents, acting in their capacities 
                               as officers, directors, trustees, or agents of the (parent) organization. Also, a 
                               (parent) organization controls a (subsidiary) nonprofit organization if a majority 
                               of the subsidiary's directors or trustees are trustees, directors, officers, 
                               employees, or agents of the parent.
                                
                               Control of a stock corporation
                               One or more persons (whether individuals or organizations) control a stock 
                               corporation if they own more than 50% of the stock (by voting power or value) of 
                               the corporation.
                                
                               Control of a partnership or limited liability company
                               One or more persons control a partnership if they own more than 50% of the 
                               profits or capital interests in the partnership (including a limited liability 
                               company treated as a partnership or disregarded entity for federal tax 
                               purposes, regardless of the designation under state law of the ownership 
                               interests as stock, membership interests, or otherwise). A person also controls 
                               a partnership if the person is a managing partner or managing member of a 
                               partnership or limited liability company which has three or fewer managing 
                               partners or managing members (regardless of which partner or member has 
                               the most actual control), or if the person is a general partner in a limited 
                               partnership which has three or fewer general partners (regardless of which 
                               partner has the most actual control). For this purpose, a “managing partner” is a 
                               partner designated as such under the partnership agreement, or regularly 
                               engaged in the management of the partnership even though not so designated.
                                
                               Control of a trust with beneficial interests
                               One or more persons control a trust if they own more than 50% of the beneficial 
                               interests in the trust. A person's beneficial interest in a trust shall be determined 
                               in proportion to that person's actuarial interest in the trust as of the end of the 
                               tax year. See Regulations sections 301.7701-2, -3, and -4 for more information 
                               on classification of corporations, partnerships, disregarded entities, and trusts. 
                               Control can be indirect. See the Schedule R (Form 990) instructions for a 
                               description of indirect control.
Controlled entity              An organization controlled by a controlling organization under section 
                               512(b)(13). A controlled entity may be a nonprofit organization. For the 
                               definition of control in this context, see section 512(b)(13)(D) and Regulations 
                               section 1.512(b)-1(l)(4) (substituting “more than 50%” for “at least 80%” in the 
                               regulation, for purposes of this definition). Controlled entities are a subset of 
                               related organizations. For purposes of Form 990, controlled entities don't 
                               include disregarded entities of the filing organization.

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Controlling organization under section 512(b) An exempt organization that controls a controlled entity. Section 512(b)(13) 
(13)                                          treats payments of interest, annuity, royalties, and rent from a controlled entity 
                                              to a controlling organization as unrelated business taxable income under 
                                              certain circumstances. Control in this context means (i) in the case of a 
                                              corporation, ownership (by vote or value) of more than 50% of the stock in such 
                                              corporation; (ii) in the case of a partnership, ownership of more than 50% of the 
                                              profits interests or capital interests in such partnership; or (iii) in any other case, 
                                              ownership of more than 50% of the beneficial interests in the entity. Section 318 
                                              (relating to constructive ownership of stock) shall apply for purposes of 
                                              determining ownership of stock in a corporation. Similar principles shall apply 
                                              for purposes of determining ownership of interests in any other entity.
Core form                                     The Form 990, Return of Organization Exempt From Income Tax. It doesn't 
                                              include any schedules that may be attached to Form 990.
Credit counseling services                    Include the providing of information to the general public on budgeting, 
                                              personal finance, and saving and spending practices, or assisting individuals 
                                              and families with financial problems by providing them with counseling. See 
                                              section 501(q)(4)(A).
Current year                                  The tax year for which the Form 990 is being filed; see also Fiscal year.
Debt management plan services                 Services related to the repayment, consolidation, or restructuring of a 
                                              consumer's debt, including the negotiation with creditors of lower interest rates, 
                                              the waiver or reduction of fees, and the marketing and processing of debt 
                                              management plans. See section 501(q)(4)(B).
Defeasance escrow                             An irrevocable escrow established to redeem the bonds on their earliest call 
                                              date in an amount that, together with investment earnings, is sufficient to pay all 
                                              the principal of, and interest and call premiums on, bonds from the date the 
                                              escrow is established to the earliest call date. See Regulations section 
                                              1.141-12(d)(5).
Deferred compensation                         Compensation that is earned or accrued in, or is attributable to, one year and 
                                              deferred to a future year for any reason, whether or not funded, vested, 
                                              qualified or nonqualified, or subject to a substantial risk of forfeiture. However, a 
                                              deferral of compensation that causes an amount to be deferred from the 
                                              calendar year ending with or within the tax year to a date that isn't more than 
                                              2 /  months after the end of the calendar year ending with or within the tax year 1 2
                                              isn't treated as deferred compensation for purposes of Form 990, if such 
                                              compensation is currently reported as reportable compensation. Deferred 
                                              compensation may or may not be included in reportable compensation for 
                                              the current year.
Director                                      See Director or trustee  .
Director or trustee                           Unless otherwise provided, a member of the organization's governing body at 
                                              any time during the tax year, but only if the member has any voting rights. A 
                                              member of an advisory board that doesn't exercise any governance authority 
                                              over the organization isn't considered a director or trustee.
Disqualified person                           A. For purposes of section 4958; Form 990, Parts IX and X; and Schedule L 
                                              (Form 990), Transactions With Interested Persons, Parts I and II, any person 
                                              (including an individual, a corporation, or other entity) who was in a position to 
                                              exercise substantial influence over the affairs of the applicable tax-exempt 
                                              organization at any time during a 5-year period ending on the date of the 
                                              transaction. If the 5-year period ended within the organization's tax year, the 
                                              organization may treat the person as a disqualified person for the entire tax 
                                              year. Persons who hold certain powers, responsibilities, or interests are among 
                                              those who are in positions to exercise substantial influence over the affairs of 
                                              the organization.

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A disqualified person includes:
• A disqualified person's family member;
• A 35% controlled entity of a (1) disqualified person, and/or (2) family members
of the disqualified person;
• A donor or donor advisor to a donor advised fund; or
• An investment advisor of a sponsoring organization.
The disqualified persons of a supported organization include the
disqualified persons of a section 509(a)(3) supporting organization that
supports the supported organization.
See Appendix G for more information on disqualified persons and section
4958 excess benefit transactions.
B. Under section 4946, a disqualified person includes the following.
1. A substantial contributor, which is any person who gave an aggregate
amount of more than $5,000, if that amount is more than 2% of the total
contributions the foundation or organization received from its inception
through the end of the year in which that person's contributions were received.
If the organization is a trust, a substantial contributor includes the creator of the
trust (without regard to the amount of contributions the trust received from the
creator and related persons). Any person who is a substantial contributor at any
time generally remains a substantial contributor for all future periods even if
later contributions by others push that person's contributions below the 2%
figure discussed above. Gifts from the contributor's spouse are treated as gifts
from the contributor. Gifts are generally valued at FMV as of the date the
organization received them.
2. A foundation manager, defined as an officer director, , or trustee of the
organization or any individual having powers or responsibilities similar to those
of officers, directors, or trustees.
3. An owner of more than 20% of the voting power of a corporation, profits
interest of a partnership, or beneficial interest of a trust or an unincorporated
enterprise that is a substantial contributor to the organization.
4. A family member of an individual in the first three categories. For this
purpose, “family member” includes only the individual's spouse, ancestors,
children, grandchildren, and great-grandchildren, and the spouses of children,
grandchildren, and great-grandchildren.
5. A corporation, partnership, trust, or estate in which persons described in
(1) through (4) above own more than 35% of the voting power, profits interest,
or beneficial interest.
For purposes of section 509(a)(2), as referenced in Schedule A (Form 990),
Public Charity Status and Public Support, a disqualified person is defined in
section 4946, except that it doesn't include an organization described in section
509(a)(1).
For purposes of section 509(a)(3), as referenced in Schedule A (Form 990),
a disqualified person is defined in section 4946, except that it doesn't include a
foundation manager or an organization described in section 509(a)(1) or 509(a)
(2).
Disregarded entity or entities An entity wholly owned by the organization that is generally not treated as a
separate entity for federal tax purposes (for example, single-member limited
liability company of which the organization is the sole member). See
Regulations sections 301.7701-2 and -3. A disregarded entity must generally
use the EIN of its sole member. An exception applies to employment taxes: for
wages paid to employees of a disregarded entity, the disregarded entity must
file separate employment tax returns and use its own EIN on such returns. See
Regulations sections 301.6109-1(h) and 301.7701-2(c)(2)(iv).
Domestic government See Governmental unit.
Domestic individual An individual who lives or resides in the United States and isn't a foreign
individual.

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Domestic organization             A corporation or partnership is domestic if created or organized in the United 
                                  States or under the law of the United States or of any state or territory. A trust is 
                                  domestic if a court within the United States or a U.S. territory is able to 
                                  exercise primary supervision over the administration of the trust, and one or 
                                  more U.S. persons (or persons in territories of the United States) have the 
                                  authority to control all substantial decisions of the trust.
Donor advised fund                A fund or account:
                                  1. That is separately identified by reference to  contributions of a donor or 
                                  donors,
                                  2. That is owned and controlled by a sponsoring organization, and
                                  3. For which the donor or donor advisor has or reasonably expects to 
                                  have advisory privileges in the distribution or investment of amounts held in the 
                                  donor advised funds or accounts because of the donor's status as a donor.
                                  A donor advised fund doesn't include any fund or account:
                                  1. That makes distributions only to a single identified organization or 
                                  governmental entity; or
                                  2. In which a donor or donor advisor gives advice about which individuals 
                                  receive grants for travel, study, or other similar purposes, if:
                                  a. The donor or donor advisor's advisory privileges are performed 
                                  exclusively by such person in his or her capacity as a committee member in 
                                  which all of the committee members are appointed by the sponsoring 
                                  organization;
                                  b. No combination of donors or donor advisors (and related persons as 
                                  defined below) directly or indirectly controls the committee; and
                                  c. All grants from the fund or account are awarded on an objective and 
                                  nondiscriminatory basis following a procedure approved in advance by the 
                                  board of directors of the sponsoring organization. The procedure must be 
                                  designed to ensure that all grants meet the requirements of section 4945(g)(1), 
                                  (2), or (3); or
                                  3. That the IRS exempts from being treated as a donor advised fund 
                                  because either such fund or account is advised by a committee not directly or 
                                  indirectly controlled by the donor or donor advisor or such fund benefits a single 
                                  identified charitable purpose. For example, see section 5.01 of Notice 
                                  2006-109, 2006-51 I.R.B. 1121, and any future related guidance.
Donor advisor                     Any person appointed or designated by a donor to advise a sponsoring 
                                  organization on the distribution or investment of amounts held in the donor's 
                                  donor advised fund.
Donor-imposed restriction         A donor stipulation (donors include other types of contributors, including 
                                  makers of certain grants) that specifies a use for a contributed asset that is 
                                  more specific than broad limits resulting from:
                                • The nature of the not-for-profit entity,
                                • The environment in which it operates, or
                                • The purposes specified in its articles of incorporation or bylaws or comparable 
                                documents for an unincorporated association.
                                  Some donors impose restrictions that are temporary in nature, for example, 
                                  stipulating that resources may be used only after a specified date, for particular 
                                  programs or services, or to acquire buildings and/or equipment. Other donors 
                                  impose restrictions that are perpetual in nature, for example, stipulating that 
                                  resources be maintained in perpetuity.
Donor-restricted endowment fund   An endowment fund created by a donor stipulation (donors include other types 
                                  of contributors, including makers of certain grants) requiring investment of the 
                                  gift in perpetuity or for a specified term. Some donors or laws may require that a 
                                  portion of income, gains, or both be added to the gift and invested subject to 
                                  similar restrictions.
EIN                               Employer identification number, a nine-digit number. Use Form SS-4 to apply 
                                  for an EIN.

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Employee                         Any individual who, under the usual common law rules applicable in 
                                 determining the employer-employee relationship, has the status of an 
                                 employee, and any other individual who is treated as an employee for federal 
                                 employment tax purposes under section 3121(d). See Pub. 1779 for more 
                                 information.
Endowment fund                   An established fund of cash, securities, or other assets to provide income for 
                                 the maintenance of a not-for-profit entity. The use of the assets of the fund may 
                                 be with or without donor-imposed restrictions. Endowment funds are generally 
                                 established by donor-restricted gifts and bequests to provide a source of 
                                 income in perpetuity or for a specified period. Alternatively, a not-for-profit's 
                                 governing board may earmark a portion of its net assets (see 
                                 Quasi-endowment).
Escrow or custodial account      Refers to an account (whether a segregated account at a financial institution or 
                                 a set-aside on the organization's books and records) over which the 
                                 organization has signature authority, in which the funds are held for the benefit 
                                 of other organizations or individuals, whether or not the funds are reported on 
                                 Part X, line 21, and whether or not the account is labeled as “escrow account,” 
                                 “custodial account,” “trust account,” or some similar term. An escrow or 
                                 custodial account doesn't include a split-interest trust (or the beneficial interest 
                                 in such trust) described in section 4947(a)(2) for which the filing organization is 
                                 a trustee, other than a trust in the trade or business of lending money; repairing 
                                 credit; or providing debt management plan services, payment processing, or 
                                 similar services.
Excess benefit transaction       In the case of an applicable tax-exempt organization, any transaction in 
                                 which an excess benefit is provided by the organization, directly or indirectly to, 
                                 or for the use of, any disqualified person, as defined in section 4958. Excess 
                                 benefit generally means the excess of the economic benefit received from the 
                                 applicable organization over the consideration given (including services) by a 
                                 disqualified person, but see the special rules below regarding donor advised 
                                 funds and supporting organizations. See Appendix G for more information.
                                 Donor advised fund. For a donor advised fund, an excess benefit 
                                 transaction also includes a grant, loan, compensation, or similar payment from 
                                 the fund to a:
                               • Donor or donor advisor,
                               • Family member of a donor or donor advisor,
                               • 35% controlled entity of a donor or donor advisor, or
                               • 35% controlled entity of a family member of a donor or donor advisor.
                                 The excess benefit in this transaction is the amount of the grant, loan, 
                                 compensation, or similar payments.
                                  
                                 For additional information, see the Instructions for Form 4720.
                                 Supporting organization. For any supporting organization, defined in 
                                 section 509(a)(3), an excess benefit transaction also includes grants, loans, 
                                 compensation, or similar payments provided by the supporting organization to 
                                 a:
                               • Substantial contributor,
                               • Family member of a substantial contributor,
                               • 35% controlled entity of a substantial contributor, or
                               • 35% controlled entity of a family member of a substantial contributor.
                                 For this purpose, the excess benefit is defined as the amount of the grant, loan, 
                                 compensation, or similar payments. Additionally, an excess benefit transaction 
                                 includes any loans provided by the supporting organization to a disqualified 
                                 person (other than an organization described in section 509(a)(1), (2), or (4)).
Exempt bond                      See Tax-exempt bond.
Fair market value (FMV)          The price at which property, or the right to use property, would change hands 
                                 between a willing buyer and a willing seller, neither being under any compulsion 
                                 to buy, sell, or transfer property or the right to use property, and both having 
                                 reasonable knowledge of relevant facts.

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Family member, family relationship Unless specified otherwise, the family of an individual includes only his or her 
                                   spouse (see Rev. Rul. 2013-17 regarding same-sex marriage), ancestors, 
                                   brothers and sisters (whether whole or half blood), children (whether natural or 
                                   adopted), grandchildren, great-grandchildren, and spouses of brothers, sisters, 
                                   children, grandchildren, and great-grandchildren.
FIN 48 (FASB ASC 740)              Financial Accounting Standards Board (FASB) Interpretation No. 48, 
                                   Accounting for Uncertainty in Income Taxes, an interpretation of FASB 
                                   Statement No. 109, now codified in FASB Accounting Standards Codification 
                                   740, Income Taxes (ASC 740). The organization can be required to provide in 
                                   Schedule D (Form 990), Supplemental Financial Statements, the text of the 
                                   footnote to its financial statements regarding the organization's liability for 
                                   uncertain tax positions under FIN 48 (ASC 740).
Financial statements               An organization's statements of revenue and expenses and balance sheet, or 
                                   similar statements prepared regarding the financial operations of the 
                                   organization.
Fiscal year                        An annual accounting period ending on the last day of a month other than 
                                   December. See also Tax year and Current year.
Foreign government                 A governmental agency or entity, or a political subdivision thereof, that isn't 
                                   classified as a United States agency or governmental unit, regardless of 
                                   where it is located or operated.
Foreign individual                 A person, including a U.S. citizen or resident, who lives or resides outside the 
                                   United States. For purposes of Form 990, Part IX, and Schedule F (Form 990), 
                                   Statement of Activities Outside the United States, a person who lives or resides 
                                   outside the United States at the time the grant is paid or distributed to the 
                                   individual is a foreign individual.
Foreign organization               An organization that isn't a domestic organization. A foreign organization 
                                   includes an affiliate that is organized as a legal entity separate from the filing 
                                   organization, but doesn't include any branch office, account, or employee of a 
                                   domestic organization located outside the United States.
Fundraising                        See Fundraising activities.
Fundraising activities             Activities undertaken to induce potential donors to contribute money, securities, 
                                   services, materials, facilities, other assets, or time. They include publicizing and 
                                   conducting fundraising campaigns; maintaining donor mailing lists; 
                                   conducting fundraising events; preparing and distributing fundraising 
                                   manuals, instructions, and other materials; professional fundraising 
                                   services; and conducting other activities involved with soliciting contributions 
                                   from individuals, foundations, governments, and others. Fundraising activities 
                                   don't include gaming, the conduct of any trade or business that is regularly 
                                   carried on, or activities substantially related to the accomplishment of the 
                                   organization's exempt purpose (other than by raising funds).
Fundraising events                 Include dinners and dances, door-to-door sales of merchandise, concerts, 
                                   carnivals, sports events, auctions, casino nights (in which participants can play 
                                   casino-style games but the only prizes or auction items provided to participants 
                                   are noncash items that were donated to the organization), and similar events 
                                   not regularly carried on that are conducted for the primary purpose of raising 
                                   funds. Fundraising events don't include:
                                   1. The conduct of a trade or business that is regularly carried on;
                                   2. Activities substantially related to the accomplishment of the 
                                   organization's exempt purposes (other than by raising funds);
                                   3. Solicitation campaigns that generate only contributions, which may 
                                   involve gifts of goods or services from the organization of only nominal value, or 
                                   sweepstakes, lotteries, or raffles in which the names of contributors or other 
                                   respondents are entered in a drawing for prizes of only nominal value; and
                                   4. Gaming.
GAAP                               See Generally accepted accounting principles.

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Gaming                                    Includes (but isn't limited to) bingo pull tabs/instant bingo,  (including satellite 
                                          and progressive or event bingo), Texas Hold-Em Poker, 21, and other card 
                                          games involving betting, raffles, scratch-offs, charitable gaming tickets, 
                                          break-opens, hard cards, banded tickets, jar tickets, pickle cards, Lucky Seven 
                                          cards, Nevada Club tickets, casino nights/Las Vegas nights (other than events 
                                          not regularly carried on in which participants can play casino-style games but 
                                          the only prizes or auction items provided to participants are noncash items that 
                                          were donated to the organization, which events are fundraising events), and 
                                          coin-operated gambling devices. Coin-operated gambling devices include slot 
                                          machines, electronic video slot or line games, video poker, video blackjack, 
                                          video keno, video bingo, video pull tab games, etc. See Pub. 3079, Tax-Exempt 
                                          Organizations and Gaming.
Generally accepted accounting principles/ The accounting principles set forth by the Financial Accounting Standards 
GAAP                                      Board (FASB) and the American Institute of Certified Public Accountants 
                                          (AICPA) that guide the work of accountants in reporting financial information 
                                          and preparing audited financial statements for organizations.
Governing body                            The group of one or more persons authorized under state law to make 
                                          governance decisions on behalf of the organization and its shareholders or 
                                          members, if applicable. The governing body is, generally speaking, the board of 
                                          directors (sometimes referred to as “board of trustees”) of a corporation or 
                                          association, or the trustee or trustees of a trust (sometimes referred to as the 
                                          “board of trustees”).
Government official                       A federal, state, or local official described within section 4946(c).
Governmental issuer                       A state or local governmental unit that issues a tax-exempt bond.
Governmental unit                         A state, a territory of the United States, or a political subdivision of a state 
                                          or U.S. territory, the United States, or the District of Columbia. See section 
                                          170(c)(1).
Grants and other assistance               For purposes of Part IX, lines 1–3; Schedule F (Form 990); and Schedule I 
                                          (Form 990), includes awards, prizes, contributions, noncash assistance, cash 
                                          allocations, stipends, scholarships, fellowships, research grants, and similar 
                                          payments and distributions made by the organization during the tax year. It 
                                          doesn't include salaries or other compensation to employees or payments to 
                                          independent contractors if the primary purpose is to serve the direct and 
                                          immediate needs of the organization (such as legal, accounting, or fundraising 
                                          services); the payment of any benefit by a section 501(c)(9) voluntary 
                                          employees' beneficiary association (VEBA) to employees of a sponsoring 
                                          organization or contributing employer, if such payment is made under the terms 
                                          of the VEBA and in compliance with section 505; or payments or other 
                                          assistance to affiliates or branch offices that aren't organized as legal entities 
                                          separate from the filing organization.
Gross proceeds                            For purposes of Schedule K (Form 990), Supplemental Information on 
                                          Tax-Exempt Bonds, generally any sale proceeds, investment proceeds, 
                                          transferred proceeds, and replacement proceeds of an issue. See Regulations 
                                          sections 1.148-1(b) and -1(c).
Gross receipts                            The total amounts the organization received from all sources during its tax year, 
                                          without subtracting any costs or expenses. See Appendix B. How To Determine 
                                          Whether an Organization's Gross Receipts Are Normally $50,000 (or $5,000) 
                                          or Less and Appendix C. Special Gross Receipts Tests for Determining Exempt 
                                          Status of Section 501(c)(7) and 501(c)(15) Organizations.
Group exemption                           Tax exemption of a group of organizations all exempt under the same Code 
                                          section, applied for and obtained by a central organization on behalf of 
                                          subordinate organizations under the central organization's general 
                                          supervision or control. See Rev. Proc. 80-27, 1980-1 C.B. 677; Rev. Proc. 
                                          96-40, 1996-2 C.B. 301; and Appendix E. Group Returns—Reporting 
                                          Information on Behalf of the Group, for more information.

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Group return                              A Form 990 filed by the central organization of a group exemption for two or 
                                          more of the subordinate organizations. See General Instructions, Section I. 
                                          Group Return, earlier, and Appendix E. Group Returns—Reporting Information 
                                          on Behalf of the Group, for more information.
Highest compensated employee              One of the five highest compensated employees of the organization (including 
                                          employees of a disregarded entity of the organization), other than current 
                                          officers, directors, trustees, or key employees, whose aggregate 
                                          reportable compensation from the organization and related organizations 
                                          is greater than $100,000 for the calendar year ending with or within the 
                                          organization's tax year. These employees should be reported on Part VII, 
                                          Section A, of Form 990.
Historical treasure                       A building, structure, area, or property (real or personal) with recognized 
                                          cultural, aesthetic, or historical value that is significant in the history, 
                                          architecture, archaeology, or culture of a country, state, or city.
Hospital/hospital facility                For purposes of Schedule H (Form 990), Hospitals, a hospital, or hospital 
                                          facility, is a facility that is, or is required to be, licensed, registered, or similarly 
                                          recognized by a state as a hospital. This includes a hospital facility that is 
                                          operated through a disregarded entity or a joint venture treated as a 
                                          partnership for federal income tax purposes. It doesn't include hospital facilities 
                                          that are located outside the United States. It also doesn't include hospital 
                                          facilities that are operated by entities organized as separate legal entities from 
                                          the organization that are taxable as a corporation for federal tax purposes 
                                          (except for members of a group exemption included in a group return filed by 
                                          an organization).
Hospital organization                     An organization which operates one or more hospital facilities.
Hospital (or cooperative hospital service For purposes of Schedule A (Form 990), Public Charity Status and Public 
organization)                             Support, a hospital (or cooperative hospital service organization) is an 
                                          organization whose main purpose is to provide hospital or medical care. For 
                                          purposes of Schedule A, a rehabilitation institution or an outpatient clinic can 
                                          qualify as a hospital if its principal purposes or functions are the providing of 
                                          hospital or medical care, but the term doesn't include medical schools, medical 
                                          research organizations, convalescent homes, homes for children or the aged, 
                                          animal hospitals, or vocational training institutions for handicapped individuals.
Household goods                           Include furniture, furnishings, electronics, appliances, linens, and other similar 
                                          items. They don't include food, paintings, antiques and other objects of art, 
                                          jewelry and gems (other than costume jewelry), and collections.
Independent contractor                    An individual or organization that receives compensation for providing services 
                                          to the organization but who isn't treated as an employee. See Pub. 1779 for 
                                          more information.

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Independent voting member of governing A voting member of the governing body, if all four of the following
body circumstances applied at all times during the organization's tax year.
1. The member wasn't compensated as an officer or other employee of
the organization or of a related organization (see the Instructions for
Schedule R (Form 990), Related Organizations and Unrelated Partnerships),
except as provided in the religious exception discussed in the instructions for
Form 990, Part VI.
2. The member didn't receive total compensation or other payments
exceeding $10,000 during the organization's tax year from the organization or
from related organizations as an independent contractor, other than
reasonable compensation for services provided in the capacity as a member
of the governing body. For example, a person who receives reasonable
expense reimbursements and reasonable compensation as a director of the
organization doesn't cease to be independent merely because he or she also
received payments of $7,500 from the organization for other arrangements.
3. Neither the member, nor any family member of the member, was
involved in a transaction with the organization (whether directly or indirectly
through affiliation with another organization) required to be reported on
Schedule L (Form 990), Transactions With Interested Persons, for the
organization's tax year.
4. Neither the member, nor any family member of the member, was
involved in a transaction with a taxable or tax-exempt related organization of a
type and amount that would be reportable on Schedule L (Form 990) if required
to be filed by the related organization.
A member of the governing body isn't considered to lack independence merely
because of any of the following circumstances.
1. The member is a donor to the organization, regardless of the amount of
the contribution.
2. The member has taken a bona fide vow of poverty and either:
a. Receives compensation as an agent of a religious order or a section
501(d) religious or apostolic organization, but only under circumstances in
which the member doesn't receive taxable income (for example, Rev. Rul.
77-290, 1977-2 C.B. 26; and Rev. Rul. 80-332, 1980-2 C.B. 34); or
b. Belongs to a religious order that receives sponsorship or payments from
the organization that don't constitute taxable income to the member.
3. The member receives financial benefits from the organization solely in
the capacity of being a member of the charitable or other class served by the
organization in the exercise of its exempt function, such as being a member of a
section 501(c)(6) organization, so long as the financial benefits comply with the
organization's terms of membership.
Initial contract A binding written contract between an applicable tax-exempt organization
and a person who wasn't a disqualified person immediately before entering
into the contract.
Instant bingo See Pull tabs.
Institutional trustee A trustee that isn't an individual or natural person but an organization. For
instance, a bank or trust company serving as the trustee of a trust is an
institutional trustee.
Joint venture Unless otherwise provided, a partnership, limited liability company, or other
entity treated as a partnership for federal tax purposes, as described in
Regulations sections 301.7701-1 through 301.7701-3.

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Key employee                              For purposes of Form 990, an employee of an organization (other than an 
                                          officer director, , or trustee) who meets all three of the following tests applied 
                                          in the following order.
                                          1. $150,000 Test. Receives reportable compensation from the 
                                          organization and all related organizations in excess of $150,000 for the 
                                          calendar year ending with or within the organization's tax year.
                                          2. Responsibility Test. The employee:
                                               
                                          a. Has responsibilities, powers or influence over the organization as a whole 
                                          similar to those of officers, directors, or trustees;
                                               
                                          b. Manages a discrete segment or activity of the organization that represents 
                                          10% or more of the activities, assets, income, or expenses of the organization, 
                                          as compared to the organization as a whole; or
                                               
                                          c. Has or shares authority to control or determine 10% or more of the 
                                          organization's capital expenditures, operating budget, or compensation for 
                                          employees.
                                          3. Top 20 Test. Is one of the 20 employees (that satisfy the $150,000 Test 
                                          and Responsibility Test) with the highest reportable compensation from the 
                                          organization and related organizations for the calendar year ending with or 
                                          within the organization's tax year.
                                               
                                          See the instructions for Part VII for examples of key employees.

Legislation                               Includes action by Congress, any state legislature, any local council, or similar 
                                          governing body about acts, bills, resolutions, or similar items, or action by the 
                                          public in referenda, ballot initiatives, constitutional amendments, or similar 
                                          procedures. It doesn't include actions by executive, judicial, or administrative 
                                          bodies.
Lobbying                                  See Lobbying activities.
Lobbying activities                       All activities intended to influence foreign, national, state, or local legislation. 
                                          Such activities include direct lobbying (attempting to influence the legislators) 
                                          and grassroots lobbying (attempting to influence legislation by influencing the 
                                          general public).
Maintaining offices, employees, or agents For purposes of Schedule F (Form 990), Statement of Activities Outside the 
                                          United States, includes principal, regional, district, or branch offices, such 
                                          offices maintained by agents, independent contractors, and persons situated at 
                                          those offices paid wages for services performed. “Agent” is defined under 
                                          traditional agency principles (but doesn't include volunteers).
Management company                        An organization that performs management duties for another organization 
                                          customarily performed by or under the direct supervision of the other 
                                          organization's officers directors trustees, , , or key employees. These 
                                          management duties include, but aren't limited to, hiring, firing, and supervising 
                                          personnel; planning or executing budgets or financial operations; and 
                                          supervising exempt operations or unrelated trades or businesses. When a 
                                          management company is used, the employees may be employed by either the 
                                          management company or the exempt organization. Whether the management 
                                          company or the exempt organization is the employer will be determined by the 
                                          facts and circumstances.
Medical research                          For purposes of a medical research organization operated in conjunction with a 
                                          hospital (see Schedule A (Form 990), Public Charity Status and Public 
                                          Support), medical research means investigations, studies, and experiments 
                                          performed to discover, develop, or verify knowledge relating to physical or 
                                          mental diseases and impairments and their causes, diagnoses, prevention, 
                                          treatments, or control.
Member of the governing body              A person who serves on an organization's governing body, including a 
                                          director or trustee, but not if the person lacks voting power.

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Net assets with donor restrictions Includes endowment funds established by donor-restricted gifts that are
maintained to provide a source of income for either a specified period of time or
until a specific event occurs (see ASC 958-205-45), as well as all other
temporarily restricted net assets held in a donor-restricted endowment,
including unappropriated income from permanent endowments that isn't
subject to a permanent restriction. After Accounting Standards Update
2016-14, ASC 958 uses two classifications, instead of three—net assets with
donor restrictions and net assets without donor restrictions. ASC 958 no longer
uses the term “temporarily-restricted endowment.”

The part of net assets of a not-for-profit entity that is subject to donor-imposed
restrictions.
Net assets without donor restrictions Part of net assets of a not-for-profit entity that is not subject to donor-imposed
restrictions.
Noncash contributions Contributions of property, tangible or intangible, other than money. Noncash
contributions include, but aren't limited to, stocks, bonds, and other securities;
real estate; works of art; stamps, coins, and other collectibles; clothing and
household goods; vehicles, boats, and airplanes; inventories of food, medical
equipment or supplies, books, or seeds; intellectual property, including patents,
trademarks, copyrights, and trade secrets; donated items that are sold
immediately after donation, such as publicly traded stock or used cars; and
items donated for sale at a charity auction. Noncash contributions don't include
volunteer services performed for the reporting organization or donated use of
materials, facilities, or equipment.
Nonexempt charitable trust A trust that meets the following conditions.
• Isn't exempt from tax under section 501(a).
• All of its unexpired interests are devoted to charitable purposes.
• A charitable deduction was allowed for contributions to the trust under section
170, section 545(b)(2), section 642(c), section 2055, section 2106(a)(2), or section
2522, or for amounts paid by or permanently set aside by the trust under section
642(c).
Nonqualified deferred compensation Deferred compensation that is earned pursuant to a nonqualified plan or
nongovernmental section 457 plan. Different rules can apply for purposes of
identifying arrangements subject to sections 83, 409A, 457(f), and 3121(v).
Earned but unpaid incentive compensation can be deferred pursuant to a
nonqualified deferred compensation plan.
Officer Unless otherwise provided (for example, Signature Block, principal officer in
Heading), a person elected or appointed to manage the organization's daily
operations at any time during the tax year, such as a president, vice president,
secretary, treasurer, and, in some cases, Board Chair. The officers of an
organization are determined by reference to its organizing document, bylaws, or
resolutions of its governing body, or as otherwise designated consistent with
state law, but at a minimum include those officers required by applicable state
law. For purposes of Form 990, treat the organization's top management
official and top financial official as officers.
“On behalf of” issuer A corporation organized under the general nonprofit corporation law of a state
whose obligations are considered obligations of a state or local governmental
unit. See Rev. Proc. 82-26, 1982-1 C.B. 476, for a description of the
circumstances under which the IRS will ordinarily issue an advance ruling that
the obligations of a nonprofit corporation were issued on behalf of a state or
local governmental unit. See also Rev. Rul. 63-20, 1963-1 C.B. 24; Rev. Rul.
59-41, 1959-1 C.B. 13; and Rev. Rul. 54-296, 1954-2 C.B. 59. An “on behalf of”
issuer also includes any corporation organized by a state or local governmental
unit specifically to issue tax-exempt bonds to further public purposes. See
Rev. Rul. 57-187, 1957-1 C.B. 65.
Organization manager For purposes of section 4958, any officer director, , or trustee of an
applicable tax-exempt organization, or any individual having powers or
responsibilities similar to officers, directors, or trustees of the organization,
regardless of title.

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Political campaign activities     All activities that support or oppose candidates for elective federal, state, or 
                                  local public office. It doesn't matter whether the candidate is elected. A 
                                  candidate is one who offers himself or herself or is proposed by others for 
                                  public office. Political campaign activity doesn't include any activity to 
                                  encourage participation in the electoral process, such as voter registration or 
                                  voter education, provided that the activity doesn't directly or indirectly support 
                                  or oppose any candidate.
Political subdivision             A division of any state or local governmental unit which is a municipal 
                                  corporation or which has been delegated the right to exercise part of the 
                                  sovereign power of the unit. Sovereign power includes the power to make and 
                                  enforce laws.
Principal officer                 For purposes of the Heading on page 1 of Form 990 (but not for the purposes of 
                                  the Signature Block or other parts of the Form 990), an officer of the 
                                  organization who, regardless of title, has ultimate responsibility for 
                                  implementing the decisions of the organization's governing body, or for 
                                  supervising the management, administration, or operation of the organization.
Private business use              For purposes of Schedule K (Form 990), Supplemental Information on 
                                  Tax-Exempt Bonds, use by the organization or another 501(c)(3) organization in 
                                  an unrelated trade or business. Private business use also generally includes 
                                  any use by a nongovernmental person, other than a section 501(c)(3) 
                                  organization, unless otherwise permitted through an exception or safe harbor 
                                  provided under the regulations or a revenue procedure.
Private foundation                An organization described in section 501(c)(3) that isn't a public charity. 
                                  Some private foundations are classified as operating foundations (also known 
                                  as private operating foundations) under section 4942(j)(3) or exempt operating 
                                  foundations under section 4940(d)(2). A private foundation retains its private 
                                  foundation status until such status is terminated under section 507. Thus, a 
                                  tax-exempt private foundation becomes a taxable private foundation if its 
                                  section 501(c)(3) status is revoked.
Proceeds                          For purposes of Schedule K (Form 990), Supplemental Information on 
                                  Tax-Exempt Bonds, generally the sale proceeds of an issue (other than those 
                                  sale proceeds used to retire bonds of the issue that aren't deposited in a 
                                  reasonably required reserve or replacement fund). Proceeds also include any 
                                  investment proceeds from investments that accrue during the project period 
                                  (net of rebate amounts attributable to the project period). See Regulations 
                                  section 1.141-1(b).
Professional fundraising services Services performed for the organization requiring the exercise of professional 
                                  judgment or discretion consisting of planning, management, preparation of 
                                  materials (such as direct mail solicitation packages and applications for grants 
                                  or other assistance), provision of advice and consulting regarding solicitation of 
                                  contributions, and direct solicitation of contributions, such as soliciting 
                                  restricted or unrestricted grants to provide services to the general public. 
                                  However, professional fundraising doesn't include services provided by the 
                                  organization's employees in their capacity as employees (except as provided 
                                  in the instructions for Part I, line 16a), nor does professional fundraising include 
                                  purely ministerial tasks, such as printing, mailing services, or receiving and 
                                  depositing contributions to a charity, such as services provided by a bank or 
                                  caging service.
Program-related investment        Investments made primarily to accomplish the organization's exempt purposes 
                                  rather than to produce income. Examples of program-related investments 
                                  include student loans and notes receivable from other exempt organizations 
                                  that obtained the funds to pursue the filing organization's exempt function.
Public charity                    An organization described in section 501(c)(3) and that is excepted from private 
                                  foundation status because it is described in section 509(a)(1) (which 
                                  cross-references sections 170(b)(1)(A)(i) through (vi), and (ix)), 509(a)(2), 
                                  509(a)(3), or 509(a)(4).

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Publicly traded securities Generally, include common and preferred stocks, bonds (including
governmental obligations such as bonds and Treasury bills), mutual fund
shares, and other investments listed and regularly traded in an over-the-counter
market or an established exchange and for which market quotations are
published or are otherwise readily available. (See further explanation in the
instructions for Part X, line 11; and Schedule M (Form 990), Noncash
Contributions, line 9).
Pull tabs Includes games in which an individual places a wager by purchasing preprinted
cards that are covered with pull tabs. Winners are revealed when the individual
pulls back the sealed tabs on the front of the card and compares the patterns
under the tabs with the winning patterns preprinted on the back of the card.
Included in the definition of pull tabs are “instant bingo,” “mini bingo,” and other
similar scratch-off cards. Satellite, Internet, and progressive or event bingo are
games conducted in many different places simultaneously and the winners
aren't all present when the wagers are placed, the winners are determined, and
the prizes are distributed. Revenue and expenses associated with satellite,
Internet, and progressive bingo should be included under this category.
However, certain bingo games within a hybrid gaming event (such as
progressive or event bingo) can also qualify as bingo if the individual game
meets the preceding definition of bingo.
Qualified 501(c)(3) bond A tax-exempt bond, the proceeds of which are used by a section 501(c)(3)
organization to advance its charitable purpose. Requirements generally
applicable to a qualified section 501(c)(3) bond under section 145 include the
following.
1. All property financed by the bond issue is to be owned by a section
501(c)(3) organization or a governmental unit.
2. At least 95% of net proceeds of the bond issue are used either by a
governmental unit or a section 501(c)(3) organization in activities that aren't
unrelated trades or businesses (determined by applying section 513).
Qualified conservation contribution Any contribution of a qualified real property interest to a qualified organization
exclusively for conservation purposes. A “qualified real property interest”
means any of the following interests in real property.
1. The entire interest of the donor.
2. A remainder interest.
3. A restriction (such as an easement), granted in perpetuity, on the use
which may be made of the real property.
A “qualified organization” means an organization which is:
a. A governmental unit described in section 170(c)(1),
b. A publicly supported charitable organization described in sections 509(a)(1)
and 170(b)(1)(A)(vi) or section 509(a)(2) (see the instructions for Parts II and III
of Schedule A (Form 990)), or
c. A supporting organization described in sections 501(c)(3) and 509(a)(3)
that is controlled by a governmental unit or a publicly supported charitable
organization.

In addition, a qualified organization must have a commitment to protect the
conservation purposes of a qualified conservation contribution, and have the
resources to enforce the restrictions.
A “conservation purpose” means:
1. The preservation of land areas for outdoor recreation by, or for the
education of, the general public;
2. The protection of a relatively natural habitat of fish, wildlife, plants, or
similar ecosystems;
3. The preservation of open space (including farm and forest land) where
such preservation will yield a significant public benefit and is for the scenic
enjoyment of the general public or is pursuant to a clearly delineated federal,
state, or local governmental conservation policy; or
4. The preservation of a historically important land area or a certified
historic structure.

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                                                  See section 170(h) for additional information, including special rules about the 
                                                  conservation purpose requirement for buildings in registered historic districts. 
                                                  See also Conservation easement.
Qualified state or local political organization   A type of political organization that meets the following requirements.
                                                • It limits its exempt function to the selection process relating solely to any state or 
                                                local public office or office in a state or local political organization.
                                                • It is required under a state law to report to a state agency (and does report) 
                                                information that would otherwise be required to be reported on Form 8872, Political 
                                                Organization Report of Contributions and Expenditures, or it is required to report 
                                                under state law (and does report) at least the following information.
                                                  1. The name and address of every person who contributes a total of $500 or 
                                                more during the calendar year and the amount of each contribution.
                                                  2. The name and address of every person to whom the organization makes 
                                                expenditures aggregating $800 or more during the calendar year, and the amount 
                                                of each expenditure.
                                                  3. Any additional information specified in section 527(j)(3), if state law requires 
                                                the reporting of that information to the state agency.
                                                • The state agency makes the reports filed by the organization publicly available.
                                                • The organization makes the reports filed with the state agency publicly available 
                                                in the manner described in section 6104(d).
                                                • No federal candidate or office holder controls or materially participates in the 
                                                direction of the organization, solicits contributions to the organization, or directs 
                                                any of the organization's disbursements.
Quasi-endowment                                   Net assets without donor restrictions designated by an entity's governing board 
                                                  to be invested to provide income for generally a long but not necessarily 
                                                  specified period. A board-designated endowment, which results from an 
                                                  internal designation, is generally not donor-restricted and is classified as net 
                                                  assets without donor restrictions. The governing board has the right to decide 
                                                  at any time to expend such funds. Also referred to as a “board-designated 
                                                  endowment.”
Reasonable compensation                           The value that would ordinarily be paid for like services by like enterprises 
                                                  under like circumstances.
Reasonable effort                                 A reasonable amount of effort in information gathering that the organization is 
                                                  expected to undertake in order to provide information requested on Form 990. 
                                                  See the specific instructions for Part VI, lines 1b and 2; Part VII, Section A 
                                                  (compensation from related organizations); and Schedule L (Form 990), Parts 
                                                  III and IV, for examples of reasonable efforts.
Refunding escrow                                  One or more funds established as part of a single transaction or a series of 
                                                  related transactions, containing proceeds of a refunding issue and any other 
                                                  amounts to provide for payment of principal or interest on one or more prior 
                                                  issues. See Regulations section 1.148-1(b).
Refunding issue                                   An issue of obligations, the proceeds of which are used to pay principal, 
                                                  interest, or redemption price on another issue (a prior issue), including the 
                                                  issuance costs, accrued interest, capitalized interest on the refunding issue, a 
                                                  reserve or replacement fund, or similar costs, if any, properly allocable to that 
                                                  refunding issue. A current refunding issue is a refunding issue that is issued not 
                                                  more than 90 days before the last expenditure of any proceeds of the refunding 
                                                  issue for the payment of principal or interest on the prior issue. An advance 
                                                  refunding issue is a refunding issue that isn't a current refunding issue. See 
                                                  Regulations sections 1.150-1(d)(1), 1.150-1(d)(3), and 1.150-1(d)(4).

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Related organization             An organization, including a nonprofit organization, a stock corporation, a 
                                 partnership or limited liability company, a trust, and a governmental unit or 
                                 other government entity, that stands in one or more of the following 
                                 relationships to the filing organization at any time during the tax year.
                               • Parent: an organization that controls the filing organization.
                               • Subsidiary: an organization controlled by the filing organization.
                               • Brother/Sister: an organization controlled by the same person or persons that 
                               control the filing organization. However, if the filing organization is a trust that has a 
                               bank or financial institution trustee that is also the trustee of another trust, the other 
                               trust isn't a Brother/Sister related organization of the filing organization on the 
                               ground of common control by the bank or financial institution trustee.
                               • Supporting/Supported: an organization that claims to be at any time during the 
                               tax year, or that is classified by the IRS at any time during the tax year, as (i) a 
                               supporting organization of the filing organization within the meaning of section 
                               509(a)(3), if the filing organization is a supported organization within the meaning 
                               of section 509(f)(3); or (ii) a supported organization, if the filing organization is a 
                               supporting organization.
                               • Sponsoring Organization of a VEBA: an organization that establishes or 
                               maintains a section 501(c)(9) voluntary employees’ beneficiary association (VEBA) 
                               during the tax year. A sponsoring organization of a VEBA also includes an 
                               employee organization, association, committee, joint board of trustees, or other 
                               similar group of representatives of the parties which establish or maintain a VEBA. 
                               Although a VEBA must report a sponsoring organization as a related organization, 
                               a sponsoring organization shouldn't report a VEBA as a related organization, 
                               unless the VEBA is related to the sponsoring organization in some other capacity 
                               described in this definition.
                               • Contributing Employer of a VEBA: an employer that makes a contribution or 
                               contributions to the VEBA during the tax year. Although a VEBA must report a 
                               contributing employer as a related organization, a contributing employer shouldn't 
                               report a VEBA as a related organization, unless the VEBA is related to the 
                               contributing employer in some other capacity described in this definition.
                                  
                                 The organization must determine its related organizations for purposes of 
                                 completing Form 990, Parts VI (Governance), VII (Compensation), VIII 
                                 (Statement of Revenue), and X (Balance Sheet); Schedule D (Form 990); 
                                 Schedule J (Form 990); and Schedule R (Form 990). See the instructions for 
                                 those parts and schedules for related organization reporting requirements.
Religious order                  An organization described in Rev. Proc. 91-20, 1991-1 C.B. 524.
Reportable compensation          In general, the aggregate compensation that is reported (or required to be 
                                 reported, if greater) in box 1 or 5 of Form W-2 (whichever amount is greater); 
                                 box 1 of Form 1099-NEC; and/or in box 6 of Form 1099-MISC, for the calendar 
                                 year ending with or within the organization's tax year. For foreign persons who 
                                 receive U.S. source income, reportable compensation includes the amount 
                                 reportable in box 2 of Form 1042-S. For persons for whom compensation 
                                 reporting on Form W-2, 1099-NEC, 1099-MISC, or 1042-S isn't required 
                                 (certain foreign persons, institutional trustees, and persons whose 
                                 compensation was below the $600 reporting threshold for Form 1099-NEC or 
                                 1099-MISC), reportable compensation includes the total value of the 
                                 compensation paid in the form of cash or property during the calendar year 
                                 ending with or within the organization's tax year.
Review of financial statement    An examination of an organization's financial records and practices by an 
                                 independent accountant with the objective of assessing whether the financial 
                                 statements are plausible, without the extensive testing and external validation 
                                 procedures of an audit.
School                           An organization, the primary function of which is the presentation of formal 
                                 instruction, and which has a regular faculty, a curriculum, an enrolled body of 
                                 students, and a place where educational activities are regularly conducted.
Security/securities              Any bond, debenture, note, or certificate or other evidence of indebtedness 
                                 issued by a corporation, government or political subdivision, share of stock, 
                                 voting trust certificate, or any certificate of interest or participation in, certificate 
                                 of deposit or receipt for, temporary or interim certificate for, or warrant or right to 
                                 subscribe to or purchase, any of the foregoing.

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Short accounting period                 An accounting period of less than 12 months, which exists when an 
                                        organization changes its annual accounting period, and which can exist in its 
                                        initial or final year of existence (see Tax year).
Short period                            See Short accounting period.
Significant disposition of net assets   A disposition of net assets, consisting of a sale, exchange, disposition, or other 
                                        transfer of more than 25% of the FMV of the organization's net assets during 
                                        the year, whether or not the organization received full or adequate 
                                        consideration. A significant disposition of net assets involves:
                                          1. One or more dispositions during the organization's tax year, amounting 
                                        to more than 25% of the FMV of the organization's net assets as of the 
                                        beginning of its tax year; or
                                          2. One of a series of related dispositions or events begun in a prior year 
                                        that, when combined, comprise more than 25% of the FMV of the 
                                        organization's net assets as of the beginning of the tax year when the first 
                                        disposition in the series was made. Whether a significant disposition of net 
                                        assets occurred through a series of related dispositions depends on the facts 
                                        and circumstances in each case.
                                        Examples of the types of transactions that are “a significant disposition of net 
                                        assets” required to be reported on Schedule N (Form 990), Liquidation, 
                                        Termination, Dissolution, or Significant Disposition of Assets, Part II, include:
                                      • Taxable or tax-free sales or exchanges of exempt assets for cash or other 
                                      consideration (a social club described in section 501(c)(7) selling land or an 
                                      exempt organization selling assets it had used to further its exempt purposes);
                                      • Sales, contributions, or other transfers of assets to establish or maintain a 
                                      partnership, joint venture, or corporation (for-profit or nonprofit) whether or not the 
                                      sales or transfers are governed by section 721 or section 351, whether or not the 
                                      transferor received an ownership interest in exchange for the transfer;
                                      • Sales of assets by a partnership or joint venture in which the exempt partner has 
                                      an ownership interest; and
                                      • Transfers of assets pursuant to a reorganization in which the organization is a 
                                      surviving entity.
                                         
                                        The following types of situations aren't considered significant dispositions of net 
                                        assets for purposes of Schedule N, Part II.
                                      • The change in composition of publicly traded securities held in an exempt 
                                      organization's passive investment portfolio.
                                      • Asset sales made in the ordinary course of the organization's exempt activities to 
                                      accomplish the organization's exempt purposes, for example, gross sales of 
                                      inventory.
                                      • Grants or other assistance made in the ordinary course of the organization's 
                                      exempt activities to accomplish the organization's exempt purposes, for example, 
                                      the regular charitable distributions of a United Way or other federated fundraising 
                                      organization.
                                      • A decrease in the value of net assets due to market fluctuation in the value of 
                                      assets held by the organization.
                                      • Transfers to a disregarded entity of which the organization is the sole member.
Sponsoring organization                 Any organization which is all of the following.
                                      • Described in section 170(c), other than governmental units described in section 
                                      170(c)(1) and without regard to section 170(c)(2)(A).
                                      • Not a private foundation as defined in section 509(a).
                                      • Maintains one or more donor advised funds.
State of legal domicile                 For a corporation, the state of incorporation (country of incorporation for a 
                                        foreign corporation formed outside the United States). For a trust or other entity, 
                                        the state whose law governs the organization's internal affairs (the foreign 
                                        country whose law governs for a foreign organization other than a corporation).
Subordinate organization                One of the organizations, typically local in nature, that is recognized as exempt 
                                        in a group exemption letter and subject to the general supervision and control 
                                        of a central organization.
Supported organization                  A public charity described in section 509(a)(1) or 509(a)(2) supported by a 
                                        supporting organization described in section 509(a)(3).

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Supporting organization A public charity claiming status on Form 990 or otherwise under section 509(a)
(3). A supporting organization is organized and operated exclusively to support
one or more supported organizations. A supporting organization that is
operated, supervised, or controlled by one or more supported organizations is
a Type I supporting organization. The relationship of a Type I supporting
organization with its supported organization(s) is comparable to that of a
parent-subsidiary relationship. A supporting organization supervised or
controlled in connection with one or more supported organizations is a Type II
supporting organization. A Type II supporting organization is controlled or
managed by the same persons that control or manage its supported
organization(s). A supporting organization that is operated in connection with
one or more supported organizations is a Type III supporting organization. A
Type III supporting organization is further considered either functionally
integrated with its supported organization(s) or not functionally integrated with
its supported organization(s) (Type III other). Finally, a supporting organization
can't be controlled directly or indirectly by one or more disqualified persons
(as defined in section 4946), other than foundation managers and other than
one or more public charities described in section 509(a)(1) or (2).
Tax-exempt bond An obligation issued by or on behalf of a governmental issuer on which the
interest paid is excluded from the holder's gross income under section 103. For
this purpose, a bond can be any form of indebtedness under federal tax law,
including a bond, note, loan, or lease-purchase agreement.
Tax year The annual accounting period for which the Form 990 is being filed, whether
the calendar year ending December 31 or a fiscal year ending on the last day of
any other month. The organization may have a short tax year in its first year of
existence, in any year when it changes its annual accounting period (for
example, from a December 31 year-end to a June 30 year-end), and in its last
year of existence (for example, when it merges into another organization or
dissolves). See also Current year Fiscal year, , and Short period.
Term endowment An endowment fund established to provide income for a specified period.
Territory of the United States Includes the Commonwealth of Puerto Rico, the Commonwealth of the
Northern Mariana Islands, Guam, American Samoa, and the U.S. Virgin
Islands.
Top financial official The person who has ultimate responsibility for managing the organization's
finances, for example, the treasurer or chief financial officer.
Top management official A person who has ultimate responsibility for implementing the decisions of the
organization's governing body or for supervising the management,
administration, or operation of the organization (for example, the organization's
president, CEO, or executive director).
Total assets The amount reported on Form 990, Part X, line 16, column (B).
Trustee See Director or trustee.
United States Unless otherwise provided, includes the 50 states, the District of Columbia, the
Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana
Islands, Guam, American Samoa, and the U.S. Virgin Islands.
Unrelated business See Unrelated trade or business.
Unrelated business income Income from an unrelated trade or business as defined in section 513.
Unrelated business gross income Gross income from an unrelated trade or business as defined in section 513.
Unrelated organization An organization that isn't a related organization to the filing organization.
Unrelated trade or business Any trade or business, the conduct of which isn't substantially related to the
exercise or performance by the organization of its charitable, educational, or
other purpose or function constituting the basis for its exemption. See Pub. 598
and the Instructions for Form 990-T for a discussion of what is an unrelated
trade or business.
U.S. territory See Territory of the United States.

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Volunteer                             A person who serves the organization without compensation, for example, a 
                                      member of the organization's governing body who serves the organization 
                                      without compensation. “Compensation” for this purpose includes tips and 
                                      noncash benefits, except for:
                                    • Reimbursement of expenses under a reimbursement or other expense 
                                    allowance arrangement in which there is adequate accounting to the organization,
                                    • Working condition fringe benefits described in section 132,
                                    • Liability insurance coverage for acts performed on behalf of the exempt 
                                    organization, and
                                    • De minimis fringe benefits.
Voting member of the governing body   A member of the organization's governing body with power to vote on all 
                                      matters that may come before the governing body (other than a conflict of 
                                      interest that disqualifies the member from voting).
Works of art                          Include paintings, sculptures, prints, drawings, ceramics, antiques, decorative 
                                      arts, textiles, carpets, silver, photography, film, video, installation and 
                                      multimedia arts, rare books and manuscripts, historical memorabilia, and other 
                                      similar objects. Art doesn't include collectibles.
Year of formation                     The year in which the organization was created or formed under applicable 
                                      state law (if a corporation, the year of incorporation).

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Appendix of Special 
Instructions to Form 
990
 
Contents
 A Exempt Organizations Reference Chart
 B How To Determine Whether an Organization's Gross Receipts Are Normally $50,000 (or $5,000) or Less
 C Special Gross Receipts Tests for Determining Exempt Status of Section 501(c)(7) and Section 501(c)(15) Organizations
 D Public Inspection of Returns
 E Group Returns—Reporting Information on Behalf of the Group 
 F Disregarded Entities and Joint Ventures—Inclusion of Activities and Items
 G Section 4958 Excess Benefit Transactions 
 H Forms and Publications To File or Use 
 I Use of Form 990 or 990-EZ To Satisfy State Reporting Requirements 
 J Contributions

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Appendix A. Exempt 
Organizations 
Reference Chart
                                                                               
                           Type of Organization                               Internal Revenue Code Section
Corporations Organized Under Act of Congress                                  501(c)(1)
Title Holding Corporations                                                    501(c)(2)
Charitable, Religious, Educational, Scientific, etc., Organizations           501(c)(3)
Civic Leagues and Social Welfare Organizations                                501(c)(4)
Labor, Agricultural, and Horticultural Organizations                          501(c)(5)
Business Leagues, etc.                                                        501(c)(6)
Social and Recreation Clubs                                                   501(c)(7)
Fraternal Beneficiary and Domestic Fraternal Societies and Associations       501(c)(8) & (c)(10)
Voluntary Employees' Beneficiary Associations                                 501(c)(9)
Teachers' Retirement Fund Associations                                        501(c)(11)
Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, 501(c)(12)
Mutual or Cooperative Telephone Companies, etc.
Cemetery Companies                                                            501(c)(13)
State-Chartered Credit Unions, Mutual Reserve Funds                           501(c)(14)
Insurance Companies or Associations Other Than Life                           501(c)(15)
Cooperative Organizations to Finance Crop Operations                          501(c)(16)
Supplemental Unemployment Benefit Trusts                                      501(c)(17)
Employee Funded Pension Trusts (created before June 25, 1959)                 501(c)(18)
Organizations of Past or Present Members of the Armed Forces                  501(c)(19) & (c)(23)
Black Lung Benefit Trusts                                                     501(c)(21)
Withdrawal Liability Payment Funds                                            501(c)(22)
Trusts described in section 4049 of the Employer Retirement Income Security   501(c)(24)
Act 
Title Holding Corporations or Trusts                                          501(c)(25)
State-Sponsored Organizations Providing Health Coverage for High-Risk         501(c)(26)
Individuals
State-Sponsored Workmen's Compensation and Insurance and Reinsurance          501(c)(27)
Organizations
National Railroad Retirement Investment Trust                                 501(c)(28)
Qualified Nonprofit Health Insurance Issuers                                  501(c)(29)
Religious and Apostolic Associations                                          501(d)
Cooperative Hospital Service Organizations                                    501(e)

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Cooperative Service Organizations of Operating Educational Organizations 501(f)
Amateur Sports Organizations 501(j)
Child Care Organizations 501(k)
Charitable Risk Pools 501(n)
Political Organizations 527

Appendix B. How To Form 990-EZ. Gross receipts are the 1. Up to a year old and has received,
sum of lines 5b, 6c, 7b, and 9 of Form or donors have pledged to give, $7,500 or
Determine Whether an 990-EZ, Part I. less during its first tax year;
Organization's Gross Example. Organization M reported 2. Between 1 and 3 years old and
$50,000 as total revenue on line 9 of its averaged $6,000 or less in gross receipts
Receipts Are Normally Form 990-EZ. M added back the costs during each of its first 2 tax years; or
and expenses it had deducted on lines 3. Three years old or more and
$50,000 (or $5,000) or 5b ($2,000), 6c ($1,500), and 7b ($500) averaged $5,000 or less in gross receipts
Less to its total revenue of $50,000 and for the immediately preceding 3 tax years
To figure whether an organization has to determined that its gross receipts for the (including the year for which the return
file Form 990-EZ (or Form 990), apply the tax year were $54,000. would be filed).
$50,000 (or $5,000) gross receipts test
(below) using the following definition of $50,000 Gross Receipts Appendix C. Special
gross receipts and information in Figuring Test Gross Receipts Tests
Gross Receipts below. To determine whether an organization's
gross receipts are normally $50,000 or for Determining Exempt
Gross Receipts less, apply the following test. An Status of Section 501(c)
Gross receipts are the total amounts the organization's gross receipts are
organization received from all sources considered to be normally $50,000 or (7) and 501(c)(15)
during its annual tax year (including short less if the organization is:
years) without subtracting any costs or Organizations
expenses. 1. Up to a year old and has received, Section 501(c)(7) organizations (social
or donors have pledged to give, $75,000 clubs) and section 501(c)(15)
Don't use the definition of gross or less during its first tax year; organizations (insurance companies)
! receipts described in Appendix 2. Between 1 and 3 years old and apply the same gross receipts test as
CAUTION C. Special Gross Receipts Tests
averaged $60,000 or less in gross other organizations to determine whether
for Determining Exempt Status of Section receipts during each of its first 2 tax they must file Form 990 or 990-EZ.
501(c)(7) and 501(c)(15) Organizations years; or However, section 501(c)(7) and section
to figure gross receipts for this purpose.
Those tests are limited to determining the 3. Three years old or more and 501(c)(15) organizations are also subject
exempt status of section 501(c)(7) and averaged $50,000 or less in gross to separate gross receipts tests to
501(c)(15) organizations. receipts for the immediately preceding 3 determine whether they qualify as tax
tax years (including the year for which the exempt for the tax year. The following
Gross receipts when acting as an return would be filed). tests use a special definition of gross
receipts for purposes of determining
agent. If a local chapter of a section If the organization's gross receipts are whether these organizations are exempt
501(c)(8) fraternal organization collects normally $50,000 or less, it must submit for a particular tax year.
insurance premiums for its parent lodge Form 990-N, Electronic Notice
and merely sends those premiums to the (e-Postcard) for Tax-Exempt Section 501(c)(7). A section 501(c)(7)
parent without asserting any right to use Organizations Not Required to File Form organization can receive up to 35% of its
the funds or otherwise deriving any 990 or 990-EZ, if it chooses not to file gross receipts, including investment
benefit from them, the local chapter Form 990 or 990-EZ. In general, income, from sources outside its
doesn't include the premiums in its gross organizations excepted from filing Form membership and remain tax exempt. Part
receipts. The parent lodge reports them 990 or 990-EZ because of low gross of the 35% (up to 15% of gross receipts)
instead. The same treatment applies in receipts must submit Form 990-N. See can be from public use of a social club's
other situations in which one organization filing exceptions described under General facilities.
collects funds merely as an agent for Instructions, Section B, earlier. Gross receipts, for purposes of
another. determining the tax-exempt status of
$5,000 Gross Receipts section 501(c)(7) organizations, are the
Figuring Gross Receipts club's income from its usual activities and
Figure gross receipts for Form 990 and Test include:
990-EZ as follows. To determine whether an organization's • Charges;
gross receipts are normally $5,000 or • Admissions;
Form 990. Gross receipts are the sum of less, apply the following test. An • Membership fees;
lines 6b(i), 6b(ii), 7b(i), 7b(ii), 8b, 9b, 10b, organization's gross receipts are • Dues;
and 12 (column (A)) of Form 990, Part considered to be normally $5,000 or less • Assessments; and
VIII. if the organization is:

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• Investment income (dividends, rents,      premiums or premiums paid for                 Non-Profits/Copies-of-EO-Returns-
and similar receipts), and normal           reinsurance;                                  Available.
recurring capital gains on investments.       2. Gross investment income of a             The IRS can't disclose portions of an 
  Gross receipts for this purpose don't     non-life insurance company (as                exemption application relating to any 
include capital contributions (see          described in section 834(b)); and             trade secrets, etc. Additionally, the IRS 
Regulations section 1.118-1), initiation      3. Other items that are included in         generally can't disclose the names and 
fees, or unusual amounts of income (the     the filer's gross income under subchapter     addresses of contributors. See the 
sale of the clubhouse).                     B, chapter 1, subtitle A, of the Code.        Instructions for Schedule B (Form 990) 
                                                                                          for more information about the disclosure 
        College fraternities or sororities  This definition doesn't, however, include     of that schedule.
  !     or other organizations that         contributions to capital. For more 
CAUTION charge membership initiation                                                      Notice 2008-49, 2008-20 I.R.B. 979, 
                                            information, see Notice 2006-42.
fees, but not annual dues, must include                                                   provides interim guidance regarding the 
                                              Premiums.  Premiums consist of all 
initiation fees in their gross receipts.                                                  requirement that section 501(c)(3) 
                                            amounts received as a result of entering 
Section 501(c)(15). If any section          into an insurance contract. They are          organizations and the IRS make available 
501(c)(15) insurance company (other         reported on Form 990, Part VIII, line 2, or   for public inspection Form 990-T.
than life insurance) meets both parts of    on Form 990-EZ, Part I, line 2.               Form 990 or 990-EZ can only be 
the following test, then the company can      Anti-abuse rule. The anti-abuse rule,       requested for section 527 organizations 
file Form 990 (or Form 990-EZ, if           found in section 501(c)(15)(C), explains      for tax years beginning after June 30, 
applicable).                                how gross receipts (including premiums)       2000.
                                            from all members of a controlled group 
  1. The company's gross receipts           are aggregated in figuring the above          A return, report, notice, or exemption 
must be equal to or less than $600,000.     tests.                                        application can be inspected at an IRS 
  2. The company's premiums must be                                                       office free of charge. Copies of these 
more than 50% of its gross receipts.        Appendix D. Public                            items can also be obtained through the 
                                                                                          organization as discussed in the following 
If the company didn't meet this test and    Inspection of Returns                         section.
the company is a mutual insurance           Some members of the public rely on 
company, then it must meet the Alternate    Form 990, or 990-EZ, as the primary or        Through the 
test next to qualify to file Form 990 (or   sole source of information about a            Organization
Form 990-EZ, if applicable). Insurance      particular organization. How the public 
companies that don't qualify as tax         perceives an organization in those cases      Public inspection and distribution of 
exempt must file Form 1120-PC, U.S.         may be determined by the information          certain returns of unrelated business 
Property and Casualty Insurance             presented on its returns.                     income.   Section 501(c)(3) organizations 
Company Income Tax Return, or Form                                                        that are required to file Form 990-T after 
1120, U.S. Corporation Income Tax             An organization's completed Form 990 
Return, as taxable entities for the year.   or 990-EZ is available for public             August 17, 2006, must make Form 990-T 
See Notice 2006-42, 2006-19 I.R.B. 878.     inspection as required by section 6104.       available for public inspection under 
  Alternate test.  If any section 501(c)    Schedule B (Form 990), Schedule of            section 6104(d)(1)(A)(ii).
(15) insurance company (other than life     Contributors, is open for public inspection   Public inspection and distribution of 
insurance) is a mutual insurance            for section 527 organizations filing Form     returns and reports for a political or-
company and it didn't meet the above        990 or 990-EZ. For other organizations        ganization. Section 527 political 
test, then the company must meet both       that file Form 990 or 990-EZ, the names       organizations required to file Form 990 or 
parts of the following alternate test.      and addresses of contributors listed on       990-EZ must, in general, make their 
                                            Schedule B aren't required to be made         Forms 8871, 8872, 990, or 990-EZ 
  1. The company's gross receipts           available for public inspection. All other    available for public inspection in the same 
must be equal to or less than $150,000.     information reported on Schedule B,           manner as annual information returns of 
  2. The company's premiums must be         including the amount of contributions, the    section 501(c) organizations are made 
more than 35% of its gross receipts.        description of noncash contributions, and     available. See Public inspection and 
                                            any other information, is required to be      distribution of applications for tax 
If the company doesn't meet either test,    made available for public inspection          exemption and annual information returns 
then it must file Form 1120-PC or Form      unless it clearly identifies the contributor. of tax-exempt organizations, later. 
1120 (if the company isn't entitled to      Form 990-T filed after August 17, 2006,       Generally, Form 8871 and Form 8872 are 
insurance reserves) instead of Form 990     by a section 501(c)(3) organization to        available for inspection and printing at 
or 990-EZ.                                  report any unrelated business income is       IRS.gov/Charities-and-Nonprofits.
        The alternate test doesn't apply if also available for public inspection and 
                                            disclosure.                                           Note that a section 527 political 
  !     any employee of the mutual                                                        TIP     organization (and an organization 
CAUTION insurance company or a member 
of the employee's family is an employee     Through the IRS                                       filing Form 990-PF) must disclose 
                                                                                          their Schedule B (Form 990). See the 
of another company that is exempt under     Use Form 4506-A, Request for a Copy of        Instructions for Schedule B. The 
section 501(c)(15) (or would be exempt if   Exempt or Political Organization IRS          penalties discussed in General 
this provision didn't apply).               Form, to request:                             Instructions, Section H, Failure-To-File 
  Gross receipts.  To determine             • A copy of an exempt or political            Penalties, earlier, also apply to section 
whether a section 501(c)(15)                organization's return, report, notice, or     527 political organizations (Rev. Rul. 
organization satisfies either of the above  exemption application; or                     2003-49, 2003-20 I.R.B. 903).
tests described in Appendix C, figure       • An inspection of a return, report, 
gross receipts by adding:                   notice, or exemption application at an IRS    Public inspection and distribution of 
                                            office.
  1. Premiums (including deposits and                                                     applications for tax exemption and 
assessments) without reduction for return     Complete information is available on        annual information returns of 
                                            the IRS website at IRS.gov/Charities-         tax-exempt organizations.   Under 

           78                                                                                     2023 Instructions for Form 990

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Regulations sections 301.6104(d)-1           • Any amended return the organization          individual provides photocopying 
through -3, a tax-exempt organization        files with the IRS after the date the          equipment at the place of inspection.
must:                                        original return is filed (both the original      Organizations that don't maintain 
• Make its application for recognition of    and amended return are subject to the          permanent offices. A tax-exempt 
exemption and its annual information         public inspection requirements), or            organization with no permanent office:
returns available for public inspection      • An exact copy of Form 990-T if one is        • Must make its application for tax 
without charge at its principal, regional,   filed by a section 501(c)(3) organization.     exemption and its annual information 
and district offices during regular            The copy must include all information        returns available for inspection at a 
business hours;                              furnished to the IRS on Form 990,              reasonable location of its choice;
• Make each annual information return        990-EZ, or 990-T as well as all                • Must permit public inspection within a 
available for a period of 3 years beginning  statements, attachments, and supporting        reasonable amount of time after receiving 
on the date the return is required to be     documents, except for the name and             a request for inspection (normally not 
filed (determined with regard to any         address of any contributor to the              more than 2 weeks) and at a reasonable 
extension of time for filing) or is actually organization. See the Instructions for         time of day;
filed, whichever is later; and               Schedule B (Form 990). However,                • Can mail, within 2 weeks of receiving 
• Provide a copy without charge (for         statements, attachments, and supporting        the request, a copy of its application for 
Form 990-T, this requirement applies only    documents filed with Form 990-T that           tax exemption and annual information 
to Forms 990-T filed after August 17,        don't relate to the imposition of unrelated    returns to the requester instead of 
2006), other than a reasonable fee for       business income tax aren't required to be      allowing an inspection; and
reproduction and actual postage costs, of    made available for public inspection and       • Can charge the requester for copying 
all or any part of any application or return copying. See Notice 2008-49.                   and actual postage costs only if the 
required to be made available for public       Annual returns more than 3 years             requester consents to the charge.
inspection to any individual who makes a     old. An annual information return doesn't        An organization that has a permanent 
request for a copy in person or in writing   include any return after the expiration of 3   office, but has no office hours, or very 
(except as provided in Regulations           years from the date the return is required     limited hours during certain times of the 
sections 301.6104(d)-2 and -3).              to be filed (including any extension of        year, must make its documents available 
                                             time that has been granted for filing the      during those periods when office hours 
Definitions                                  return) or is actually filed, whichever is     are limited, or not available, as though it 
  Tax-exempt organization      is any        later.                                         were an organization without a 
organization that is described in section                                                   permanent office.
501(c) or (d) and is exempt from taxation      If an organization files an amended 
under section 501(a). The term               return, however, the amended return 
“tax-exempt organization” also includes      must be made available for a period of 3       Special Rules Relating 
any section 4947(a)(1) nonexempt             years beginning on the date it is filed with   to Copies
charitable trust or nonexempt private        the IRS.
                                                                                              Time and place for providing copies 
foundation that is subject to the reporting    Local or subordinate organizations.          in response to requests made in 
requirements of section 6033.                For rules relating to annual information       person. A tax-exempt organization 
  Application for tax exemption              returns of local or subordinate                must:
includes:                                    organizations, see Regulations section           Provide copies of required documents 
• Any prescribed application form (Form      301.6104(d)-1(f)(2).                           •
                                                                                            under section 6104(d) in response to a 
1023, 1023-EZ, 1024, or 1024-A),               Regional or district offices.   A            request made in person at its principal, 
• All documents and statements the IRS       regional or district office is any office of a regional, and district offices during 
requires an applicant to file with the form, tax-exempt organization, other than its        regular business hours; and
• Any statement or other supporting          principal office, that has paid employees,     • Provide copies to a requester on the 
document submitted in support of the         whether part-time or full-time, whose          day the request is made, except for 
application, and                             aggregate number of paid hours a week          unusual circumstances (explained next).
• Any letter or other document issued by     is normally at least 120.                        Unusual circumstances.   In the case 
the IRS concerning the application.            A site isn't considered a regional or        of an in-person request, where unusual 
  Application for tax exemption              district office, however, if:                  circumstances exist so that fulfilling the 
doesn't include:                             • The only services provided at the site       request on the same business day 
• Any application for tax exemption filed    further exempt purposes (daycare, health       causes an unreasonable burden to the 
before July 15, 1987, unless the             care, scientific or medical research); and     tax-exempt organization, the organization 
organization filing the application had a    • The site doesn't serve as an office for      must provide the copies no later than the 
copy of the application on July 15, 1987;    management staff, other than managers          next business day following the day that 
• In the case of a tax-exempt                who are involved solely in managing the        the unusual circumstances cease to 
organization other than a private            exempt function activities at the site.        exist, or the 5th business day after the 
foundation, the name and address of any                                                     date of the request, whichever occurs 
contributor to the organization; or          Special Rules Relating                         first.
• Any material that isn't available for      to Public Inspection                             Unusual circumstances include:
public inspection under section 6104.                                                       • Requests received that exceed the 
                                               Permissible conditions on public 
        If there is no prescribed            inspection. A tax-exempt organization:         organization's daily capacity to make 
  !     application form, see Regulations    • Can have an employee present in the          copies;
CAUTION section 301.6104(d)-1(b)(3)(ii).     room during an inspection;                     • Requests received shortly before the 
  Annual information return    includes:     • Must allow the individual conducting         end of regular business hours that require 
• An exact copy of the Form 990 or Form      the inspection to take notes freely during     an extensive amount of copying; or
990-EZ filed by a tax-exempt organization    the inspection; and                            • Requests received on a day when the 
as required by section 6033,                 • Must allow the individual to photocopy       organization's managerial staff capable of 
                                             the document at no charge, if the              fulfilling the request is conducting special 
                                                                                            duties (student registration or attending 

2023 Instructions for Form 990                                                                                                       79

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an off-site meeting or convention), rather           Request for copies in writing.      A         1. Is addressed to (and delivered by 
than its regular administrative duties.              tax-exempt organization must honor a          mail, electronic mail, facsimile, or a 
Agents for providing copies.          For            written request for a copy of documents       private delivery service, as defined in 
rules relating to use of agents to provide           (or the requested part) required under        section 7502(f)) a principal, regional, or 
copies, see Regulations sections                     section 6104(d) if the request:               district office of the organization; and
301.6104(d)-1(d)(1)(iii) and -1(d)(2)(ii)                                                          2. Sets forth the address to which the 
(C).                                                                                               copy of the documents should be sent.

Time and Manner of Fulfilling Written Requests
IF the organization...                                        THEN the organization...
receives a written request for a copy                         must mail the copy of the requested documents (or the requested parts) within 30 
                                                              days from the date it receives the request.
mails the copy of the requested document                      is deemed to have provided the copy on the postmark date or private delivery 
                                                              mark (if sent by certified or registered mail, the date of registration or the date of 
                                                              the postmark on the sender's receipt).
requires payment in advance                                   is required to provide the copies within 30 days from the date it receives payment.
receives a request or payment by mail                         is deemed to have received it 7 days after the date of the postmark, absent 
                                                              evidence to the contrary.
receives a request transmitted by email or facsimile          is deemed to have received it the day the request is transmitted successfully.
receives a written request without payment or with an insufficient payment, when  must notify the requester of the prepayment policy and the amount due within 7 
payment in advance is required                                days from the date of the request's receipt.
receives consent from an individual making a request          can provide a copy of the requested document exclusively by email (the material 
                                                              is provided on the date the organization successfully transmits the email).
Request for a copy of parts of a                     doesn't enclose payment with a request,       subordinate organization in the group 
document. A tax-exempt organization                  an organization must receive consent          exemption letter.
must fulfill a request for a copy of the             from a requester before providing copies      However, if the central or parent 
organization's entire application for tax            for which the fee charged for copying and     organization submits to the IRS a list or 
exemption or annual information return or            postage exceeds $20.                          directory of local or subordinate 
any specific part or schedule of its                 Documents to be provided by                   organizations covered by the group 
application or return. A request for a copy          regional and district offices.  Except as     exemption letter, the local or subordinate 
of less than the entire application or less          otherwise provided, a regional or district    organization is required to provide only 
than the entire return must specifically             office of a tax-exempt organization must      the application for the group exemption 
identify the requested part or schedule.             satisfy the same rules as the principal       ruling and the pages of the list or 
Fees for copies.       A tax-exempt                  office for allowing public inspection and     directory that specifically refer to it. The 
organization can charge a reasonable fee             providing copies of its application for tax   local or subordinate organization must 
for providing copies. Before the                     exemption and annual information              permit public inspection, or comply with a 
organization provides the documents, it              returns.                                      request for copies made in person, within 
can require that the individual requesting           A regional or district office isn't           a reasonable amount of time (normally 
copies of the documents pay the fee. If              required, however, to make its annual         not more than 2 weeks) after receiving a 
the organization has provided an                     information return available for inspection   request made in person for public 
individual making a request with notice of           or to provide copies until 30 days after the  inspection or copies and at a reasonable 
the fee, and the individual doesn't pay the          date the return is required to be filed       time of day. See Regulations section 
fee within 30 days, or if the individual             (including any extension of time that is      301.6104(d)-1(f) for further information.
pays the fee by check and the check                  granted for filing the return) or is actually Annual information returns.           A local 
doesn't clear upon deposit, the                      filed, whichever is later.                    or subordinate organization that doesn't 
organization can disregard the request.                                                            file its own annual information return 
Form of payment.                                     Documents Provided by                         (because it is affiliated with a central or 
a. Request made in person.            If a                                                         parent organization that files a group 
tax-exempt organization charges a fee for            Local and Subordinate                         return) must, upon request, make 
copying, it must accept payment by cash                                                            available for public inspection, or provide 
                                                     Organizations
and money order for requests made in                                                               copies of, the group returns filed by the 
person. The organization can accept                  Applications for tax exemption. 
                                                                                                   central or parent organization.
other forms of payment, such as credit               Except as otherwise provided, a 
cards and personal checks.                           tax-exempt organization that didn't file its  However, if the group return includes 
b. Request made in writing.           If a           own application for tax exemption             separate statements for each local or 
tax-exempt organization charges a fee for            (because it is a local or subordinate         subordinate organization included in the 
copying and postage, it must accept                  organization covered by a group               group return, the local or subordinate 
payment by certified check, money order,             exemption letter) must, upon request,         organization receiving the request can 
and either personal check or credit card             make available for public inspection, or      omit any statements relating only to other 
for requests made in writing. The                    provide copies of, the application            organizations included in the group 
organization can accept other forms of               submitted to the IRS by the central or        return.
payment.                                             parent organization to obtain the group       The local or subordinate organization 
                                                     exemption letter and those documents          must permit public inspection, or comply 
Avoidance of unexpected fees.                        which were submitted by the central or        with a request for copies made in person, 
Where a tax-exempt organization doesn't              parent organization to include the local or   within a reasonable amount of time 
require prepayment and a requester 

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(normally not more than 2 weeks) after         annual information return widely available   Tax-Exempt Organization 
receiving a request made in person for         if the organization complies with the 
                                                                                            Subject to Harassment 
public inspection or copies and at a           Internet posting requirements and the 
reasonable time of day.                        notice requirements given below.             Campaign
  When a requester seeks inspection,             Internet posting. A tax-exempt             Under section 6104(d)(4), if the Office of 
the local or subordinate organization can:     organization can make its application for    Associate Chief Counsel (Tax Exempt 
• Mail a copy of the applicable                tax exemption and/or an annual               and Government Entities) determines 
documents to the requester within the          information return widely available by       that the organization is being harassed, a 
same time period instead of allowing an        posting the document on a web page that      tax-exempt organization isn't required to 
inspection; and                                the tax-exempt organization establishes      comply with any request for copies that it 
• Charge the requester for copying and         and maintains, or by having the              reasonably believes is part of a 
actual postage costs, if the requester         document posted, as part of a database       harassment campaign.
consents to the charge.                        of similar documents of other tax-exempt        Whether a group of requests is a 
                                               organizations, on a web page established 
  If the local or subordinate organization                                                  harassment campaign depends on the 
                                               and maintained by another entity. The 
receives a written request for a copy of its                                                relevant facts and circumstances such 
                                               document will be considered widely 
annual information return, it must fulfill the                                              as:
                                               available only if:
request by providing a copy of the group                                                    • A sudden increase in requests,
return in the time and manner specified        • The web page through which it is           • An extraordinary number of requests 
                                               available clearly informs readers that the 
under Request for copies in writing,                                                        by form letters or similarly worded 
                                               document is available and provides 
earlier.                                                                                    correspondence,
                                               instructions for downloading it;             • Hostile requests,
  The requester has the option of              • The document is posted in a format         • Evidence showing bad faith or 
requesting from the central or parent          that, when accessed, downloaded,             deterrence of the organization's exempt 
organization, at its principal office,         viewed, and printed in hard copy, exactly    purpose,
inspection or copies of group returns filed    reproduces the image of the application      • Prior provision of the requested 
by the central or parent organization. The     for tax exemption or annual information      documents to the purported harassing 
central or parent organization must fulfill    return as it was originally filed with the   group, and
the requests in the time and manner            IRS, except for any information permitted    • A demonstration that the organization 
specified under Special Rules Relating to      by statute to be withheld from public        routinely provides copies of its 
Public Inspection and Special Rules            disclosure; and                              documents upon request.
Relating to Copies, earlier.                   • Any individual with access to the             A tax-exempt organization can 
  Failure to comply.  Any person who           Internet can access, download, view, and     disregard any request for copies of all or 
doesn't comply with the public inspection      print the document without special           part of any document beyond the first two 
requirements will be assessed a penalty        computer hardware or software required       received within any 30-day period or the 
of $20 for each day that inspection wasn't     for that format (other than software that is first four received within any 1-year period 
permitted, up to a maximum of $10,000          readily available to members of the public   from the same individual or the same 
for each return. Organizations with gross      without payment of any fee) and without      address, whether or not the Office of 
receipts exceeding $1 million will be          payment of a fee to the tax-exempt           Associate Chief Counsel (Tax Exempt 
assessed a penalty of $100 for each day,       organization or to another entity            and Government Entities) has 
not to exceed $50,000 for each return.         maintaining the web page.                    determined that the organization is 
The penalties for failure to comply with         Reliability and accuracy. In order for     subject to a harassment campaign.
the public inspection requirements for         the document to be widely available 
                                                                                               A tax-exempt organization can apply 
applications are the same as those for         through an Internet posting, the entity 
                                                                                            for a determination that it is the subject of 
annual returns, except that the $10,000        maintaining the web page must have 
                                                                                            a harassment campaign and that 
limitation doesn't apply (sections 6652(c)     procedures for ensuring the reliability and 
                                                                                            compliance with requests that are part of 
(1)(C) and (D)). Any person who willfully      accuracy of the document that it posts on 
                                                                                            the campaign wouldn't be in the public 
fails to comply with the public inspection     the page and must take reasonable 
                                                                                            interest by submitting a signed 
requirements for annual returns or             precautions to prevent alteration, 
                                                                                            application to the Office of Associate 
exemption applications will be subject to      destruction, or accidental loss of the 
                                                                                            Chief Counsel (Tax Exempt and 
an additional penalty of $5,000 (section       document when posted on its page. In 
                                                                                            Government Entities). See Rev. Proc. 
6685).                                         the event that a posted document is 
                                               altered, destroyed, or lost, the entity must 2023-1, 2023-1 I.R.B. 1, or as updated 
                                                                                            annually.
Making Applications and                        correct or replace the document.
Returns Widely Available                         Notice requirement.  If a tax-exempt          In addition, the organization can 
A tax-exempt organization isn't required       organization has made its application for    suspend compliance with any request it 
to comply with a request for a copy of its     tax exemption and/or an annual               reasonably believes to be part of the 
application for tax exemption or an            information return widely available, it      harassment campaign until it receives a 
annual information return if the               must notify any individual requesting a      response to its application for a 
organization has made the requested            copy where the documents are available       harassment campaign determination. 
document widely available (see below).         (including the address on the Internet, if   However, if the Office of Associate Chief 
                                               applicable). If the request is made in       Counsel (Tax Exempt and Government 
  An organization that makes its               person, the organization must provide the    Entities) determines that the organization 
application for tax exemption and/or           notice to the individual immediately. If the didn't have a reasonable basis for 
annual information return widely available     request is made in writing, the notice       requesting a determination that it was 
must also make the document available          must be provided within 7 days of            subject to a harassment campaign or 
for public inspection, as required under       receiving the request.                       reasonable belief that a request was part 
Regulations section 301.6104(d)-1(a).                                                       of the campaign, the officer, director, 
                                                                                            trustee, employee, or other responsible 
  A tax-exempt organization makes its                                                       individual of the organization remains 
application for tax exemption and/or an                                                     liable for any penalties for not providing 

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the copies in a timely fashion. See • Schedule J (Form 990), Compensation between officers, directors, trustees,
Regulations section 301.6104(d)-3. Information, Part I, lines 1b and 2. and key employees of the same
• Schedule M (Form 990), Noncash subordinate organization, not
Appendix E. Group Contributions, Part I, line 31. relationships between officers, directors,
• Schedule N (Form 990), Liquidation, trustees, and key employees of one
Returns—Reporting Termination, Dissolution, or Significant subordinate and officers, directors,
Information on Behalf of Disposition of Assets, Part I, lines 3, 4a– trustees, and key employees of another
b, 5, and 6a–c. subordinate.
the Group 12. Part VI, line 4. Significant
Except where otherwise instructed, The following is a list of other special changes to organizational
where a line calls for a dollar amount or instructions for group returns. documents. Report only changes to
numerical data, the central organization 1. Item B. Final return/terminated. standardized organizational documents
filing the group return must aggregate If the central organization is terminating maintained by the central organization
the data from all the subordinate its group exemption and filing its final that subordinates are required to adopt.
organizations included in the group group return, don't check the “Final 13. Part VI, line 5. Significant
return and report the aggregate number. return/terminated” box. Refer to Rev. diversion of assets. In determining
For example, in answering Form 990, Part Proc. 80-27, 1980-1 C.B. 677, as whether a diversion of a subordinate’s
I, line 6, the total number of volunteers for modified, for procedures for terminating assets meets the 5%/$250,000 reporting
all of the subordinate organizations would the group exemption. threshold, consider only the total assets
be reported. 2. Item C. Name. Enter the name of and gross receipts of that subordinate,
the group exemption. Note that the group not of the parent or other subordinates.
For purposes of Form 990, Part III, exemption may have a different name 14. Part VI, line 20. Person who
summarize the mission and activities of than the central organization's name. possesses books and records. Identify
all of the subordinate organizations as if
all of the subordinate organizations were 3. Item D. EIN. Use the special EIN the person who possesses the
one entity. (separate from the central organization's information furnished by the subordinate
EIN) that is issued solely for the purposes organizations used in compiling the group
In general, if a line requires a “Yes” or of the group return. The central return.
“No” answer and the answer isn't the organization must have received a group 15. Part VII. Compensation of
same for all subordinate organizations to exemption letter before it can file a group officers, directors, trustees, key
which the line applies, then check “Yes” ruling. employees, and highest compensated
and explain the answer in the schedule's 4. Items E, F, and J. Enter employees. File a single consolidated
supplemental information section (if information for the central organization Form 990, Part VII, showing the officers,
applicable) or on Schedule O (Form 990). only. directors, trustees, and key employees of
For the following lines, however, check 5. Item H. Group returns. If the each subordinate included in the group
“No” if the answer is “No” for any of the organization answers “Yes” to item H(a) return, and a single consolidated
subordinates to which the line applies, but “No” to item H(b) (not all subordinate Schedule J (Form 990), Part II, for all
and explain on Schedule O. organizations are included in the group officers, directors, trustees, and key
• Form 990, Part V, lines 1c, 2b, 3b, 5c, return), then attach a list (not on employees above the compensation
6b, 7b, 7g, and 7h. Schedule O (Form 990)) showing the thresholds. Report the five highest
• Form 990, Part VI, lines 8a, 8b, 10b, name, address, and EIN of each compensated employees and
12b, and 12c. subordinate organization included in the independent contractors above
• Schedule C (Form 990), Political group return. Additionally, attach a list $100,000 for the whole group of
Campaign and Lobbying Activities, Part (not on Schedule O (Form 990)) showing subordinates, not for each subordinate. If
I-B, lines 3 and 4a. the name, address, and EIN of each one or more officers, directors, trustees,
• Schedule C (Form 990), Part I-C, subordinate organization not included in key employees, or highest compensated
line 4. the group return. See Regulations section employees received compensation from
• Schedule C (Form 990), Part II-A, 1.6033-2(d)(2)(ii). more than one organization in the group,
line 1j. the person's compensation from the
• Schedule C (Form 990), Part II-B, 6. Item K. Form of organization.
line 2d. Check “Other” if the group has more than several organizations must be reported in
• Schedule C (Form 990), Part III-A, one form of organization. column (D).
lines 1–3. 7. Item L. Year of formation. Leave 16. Part VII. Compensation from
• Schedule D (Form 990), Supplemental blank for group return. related organizations. Report
compensation from an organization that
Financial Statements, Part I, lines 5 and 8. Item M. State of legal domicile. is included in the group ruling but that
6. Leave blank for group return. isn't among the subordinates included in
• Schedule D (Form 990), Part II, lines 5
and 8. 9. Part IV, lines 14b–19, 21–22, the group return as compensation from a
• Schedule E (Form 990), Schools, lines and 29, dollar thresholds. Apply the related organization in column (E), even if
1–4d and 7. dollar thresholds for the aggregate data the related organization isn't required to
• Schedule F (Form 990), Statement of for the group as a whole, not subordinate be reported on Schedule R (Form 990),
Activities Outside the United States, Part by subordinate. Related Organizations and Unrelated
I, line 1. 10. Part IV, line 20. Hospitals. Partnerships.
• Schedule G (Form 990), Supplemental Answer “Yes” if any affiliate included 17. Part XII, lines 2a–2b. Compiled,
Information Regarding Fundraising or within the group return operated a reviewed, or audited financial
Gaming Activities, Part III, line 9a. hospital facility. statements. Answer “Yes” only if all the
• Schedule I (Form 990), Grants and 11. Part VI, line 2. Relationships subordinates in the group had their
Other Assistance to Organizations, among officers, directors, trustees, financial statements compiled, reviewed,
Governments, and Individuals in the and key employees. Describe on or audited individually (rather than on a
United States, Part I, line 1. Schedule O (Form 990) only relationships consolidated basis).

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18. Schedule A (Form 990), Part I. consolidated financial statements), to
Reason for public charity status. If the describe the filing organization's share of Appendix F.
subordinates don't all have the same the liability. Disregarded Entities
public charity status, then check the 24. Schedule H (Form 990).
public charity status box for the largest Hospitals. Complete one Schedule H for and Joint
number of subordinates in the group, and all of the hospitals operated by Ventures—Inclusion of
explain on Schedule A (Form 990), Public subordinates in the group, and report
Charity Status and Public Support, Part aggregate data from all the hospitals. In Activities and Items
IV. However, if any section 509(a)(3) Part V, Section A, list each of the
organizations are among the organization’s hospital facilities Disregarded Entities
subordinates in the group return, also separately. List in Section A the name A disregarded entity, as described in
answer lines 12e through 12g. and EIN of the subordinate hospital Regulations sections 301.7701-1 through
19. Schedule A (Form 990), Parts II organization that operates the hospital 301.7701-3, is generally treated as a
and III. Support statements. Report facility. Complete separate Sections B branch or division of its parent
aggregate data for all subordinates with and C for each of the hospital facilities or organization for federal tax purposes (but
the public charity status corresponding to facility reporting groups listed in see the TIP next for treatment of
Part II or III. Section A. disregarded entities as separate entities
20. Schedule A (Form 990), Parts 25. Schedule J (Form 990). for employment tax purposes). Therefore,
IV through VI. In addition to Part I in Compensation from related financial and other information applicable
paragraph 18 above, if any section 509(a) organizations. See Part VII instructions, to a disregarded entity must be reported
(3) organizations are among the earlier, in this Appendix. as the parent organization's information,
subordinates in the group return, also 26. Schedule L (Form 990). except on Form 990, Part VI, lines 10a
complete the relevant sections of Parts IV Transactions with interested persons. and 10b, and on Schedule R (Form 990),
and V. If an answer in Part IV requires On Schedule L (Form 990), Part IV, report in which disregarded entities must be
more information with respect to any only transactions between a subordinate separately reported.
section 509(a)(3) organizations, then organization and its interested
answer with respect to those persons—not transactions between a An organization must report on its
organizations and provide that additional subordinate organization and the Form 990, including Parts VIII through X,
information in Part VI. For instance, if the interested persons of other subordinates. all of the revenues, expenses, assets,
group includes 50 section 509(a)(3) In determining whether a transaction liabilities, and net assets or funds of a
organizations, and one of them doesn't between the subordinate and its disregarded entity of which it is the sole
list all of its supported organizations by interested persons meets the financial member. The disregarded entity is
name in its governing documents, then reporting thresholds of Schedule L, Part deemed to have the same accounting
answer “No” to Part IV, Section A, line 1, IV, consider only the payments between period as its parent for federal tax
and explain in Part VI. If the group the subordinate and its interested purposes. The organization must also
includes more than one Type III persons, not payments between report the activities of a disregarded
non-functionally-integrated supporting interested persons and the parent or entity in the appropriate parts (including
organization, then provide aggregate other subordinates. schedules) of the Form 990. For example,
data in Part V. support of a disregarded entity must be
27. Schedule N (Form 990). taken into account by the filing
21. Schedule B (Form 990). Liquidation or significant disposition organization for purposes of the public
Contributors. Report a consolidated of assets. Explain on Schedule N (Form support tests set forth on Schedule A
Schedule B (Form 990) for all 990), Part III, which of the subordinates (Form 990). Similarly, political
subordinates included in the group have undergone a liquidation, campaign activity or lobbying activity
return. Apply the dollar and percentage termination, dissolution, or significant conducted by a disregarded entity of
thresholds (including the greater of disposition of assets during the tax year. which the organization is the sole
$5,000 or 2% threshold for section 501(c)
(3) organizations described in sections 28. Schedule R (Form 990). Related member must be reported on Schedule C
509(a)(1) and 170(b)(1)(A)(vi)) organizations. See the Instructions for (Form 990).
subordinate by subordinate, not on a Schedule R (Form 990) to determine
A disregarded entity is treated as
group basis. when related organizations of a member
TIP a separate entity for purposes of
of a group exemption must be included
employment tax and certain
22. Schedule C (Form 990), Part on Schedule R (Form 990). In general,
excise taxes. For wages paid after
II-A. Lobbying expenditures and central organizations and subordinate
January 1, 2009, a disregarded entity is
affiliated groups. Complete Part II-A, organizations of a group exemption
required to use its name and EIN for
column (b), for the group as a whole. In aren't required to be listed as related
reporting and payment of employment
column (a), except on lines 1g and 1h, organizations on Schedule R (Form
taxes.
include the amounts that apply to all 990), Part II; and all other related
electing members of the group if they are organizations of the central organization A single-member LLC is treated
included in the group return. If the group or of a subordinate organization are ! generally as a disregarded entity
return includes organizations that belong required to be listed on Schedule R CAUTION of its sole member/owner unless
to more than one affiliated group, enter in (Form 990) in the applicable part. Even if it elects to be treated as a separate
column (b) the totals for all the groups. a related organization isn't required to be association. It may elect to be treated
23. Schedule D (Form 990), Part X. listed in Part II of Schedule R (Form 990), separately by filing Form 8832, Entity
Other liabilities. The filing organization the organization must report its Classification Election, or by claiming
can summarize that portion, if any, of the transactions with the related organization tax-exempt status in its own right (by filing
FIN 48 (ASC 740) footnote that applies to in Part V, as described in the instructions a Form 1023, 1023-EZ, 1024, or 1024-A,
the liability of multiple organizations for that Part. application for recognition of tax-exempt
including the organization (for example, status, or a Form 990, 990-EZ, 990-N, or
as a member of a group with 990-T, using its own name and EIN).

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Once the IRS determines a 7a through 7h are to be answered by transactions involving interested persons
single-member LLC to be exempt, it is no taking into account any contributions who have such status because of their
longer eligible to be treated as a made to a disregarded entity. relationship with a disregarded entity
disregarded entity until the determination 9. Part VI, lines 1a–9. Members of (such as an employee of the disregarded
of exemption is revoked and the LLC the governing body, officers, directors, entity who qualifies as a key employee of
subsequently files a Form 8832 electing trustees, and employees of a disregarded the organization as a whole). A
disregarded entity status. Similarly, a entity won't be treated as governing transaction between an interested person
single-member LLC that claims body members, officers, directors, or and a disregarded entity of the
exemption but hasn't been determined to trustees of the filing organization, but a organization is reportable on Schedule L.
be exempt isn't eligible to be treated as person can be a key employee or 15. Schedule N (Form 990).
disregarded until the claim is withdrawn highest compensated employee of the Liquidation or significant disposition
or rejected and the LLC files a Form 8832 filing organization by virtue of of assets. The organization shouldn't
electing disregarded entity status. See compensation paid by the disregarded prepare Part I to report a termination,
Regulations section 301.7701-3(c)(1)(v) entity, or the person's responsibilities and liquidation, or dissolution of a
(A). authority over operations of the disregarded entity if the filing organization
The following is a list of special disregarded entity when compared to the continues to operate. Transfers to (or by)
instructions for the form and schedules filing organization as a whole. See a filing organization by (or to) its
regarding the reporting of a disregarded Disregarded entities under Part VII, disregarded entity aren't to be reported in
entity of which the organization is the sole Section A, earlier. Part II, but transfers by or contractions of
member. These items are described to 10. Part VI, Section B, lines 10a– a disregarded entity are to be taken into
illustrate special applications of the rule 16b. Policies. The organization should account to determine whether a
described above that a disregarded check “Yes” or “No” based on the filing reportable event (based on 25% of the
entity's activities and items must be organization's policies, but for each “Yes” filing organization's net assets, including
reported on the organization's Form 990 response, they must report on those of its disregarded entities) has
and applicable schedules. Schedule O (Form 990) whether the occurred.
1. Part I, line 5. Number of policy applies to all of the organization's 16. Schedule R (Form 990), Part V,
employees. See the instructions for Part disregarded entities (if any). line 2. Transactions with related
V, lines 1 and 2, below. 11. Part VII, line 1a. Definitions of organizations. Specified payments to a
2. Part I, line 6. Number of key employee and highest disregarded entity by a controlled entity
volunteers. The total number of compensated employee. An officer, of the filing organization, and transfers by
volunteers to be reported can, but isn't director, trustee, and employee of a a disregarded entity to an exempt
required to, include volunteers of any disregarded entity can constitute a key noncharitable entity, are to be reported
disregarded entity. employee or highest compensated on Schedule R (Form 990), Part V, line 2.
employee of the filing organization by
3. Part III. Program service virtue of compensation paid by the Joint Ventures Treated
accomplishments. Consider activities disregarded entity, or the person's
and accomplishments of all disregarded responsibilities and authority over as a Partnership for
entities when answering this part. operations of the disregarded entity when Federal Income Tax
4. Part IV, line 12. Audited compared to the filing organization as a
financial statements. The organization whole. See the instructions for Form 990, Purposes
shouldn't answer “Yes” to this question Part VII, Section A. If the organization participates as a
merely because it received audited 12. Part XII, lines 2a–2b. Financial partner or member of a joint venture,
financial statements of one or more statements. If the organization included partnership, LLC, or other entity treated
disregarded entities, if the audited financial information from its disregarded as a partnership for federal tax purposes
financial statements of the organization entity or entities in its financial (referred to here as a “joint venture”), as
weren't audited. statements, but didn't consolidate any described in Regulations sections
5. Part IV, lines 31–32. Liquidation other entity's information in its financial 301.7701-1 through 301.7701-3, then the
or significant disposition of assets. statements, it should check the box for organization in general must report the
See the instructions for Schedule N “Separate basis” but not the box for activities of the joint venture as its own
(Form 990) in this Appendix, later. “Consolidated basis” or “Both activities, and report the joint venture’s
6. Part IV, lines 35–36. consolidated and separate basis.” revenue, expenses, and assets, to the
extent of the organization's proportionate
Transactions with related 13. Part XII, line 3. Uniform interest in the joint venture. For example,
organizations. See the instructions for Guidance, 2 C.F.R. Part 200, Subpart a proportionate share of the political
Schedule R (Form 990) in this Appendix, F. The organization must check “Yes” if a campaign activity or lobbying activity
later. disregarded entity was required to conducted by a joint venture of which the
7. Part V, lines 1–2. Forms 1096 undergo an audit or audits. organization is a member must be
and W-3. The total number of information reported on Schedule C (Form 990). If
returns and employees to be reported, Note. The Single Audit Act of 1984 and
and compliance with backup withholding OMB Circular A-133 are superseded by the joint venture is a member of a second
rules, includes all backup withholding, Uniform Guidance, 2 C.F.R. Part 200, joint venture, which is a member of a third
information returns, and employees of Subpart F, and now requires states, local joint venture, etc., the activities similarly
any disregarded entity, whether or not the governments, and nonprofit organizations pass through all joint ventures to the
disregarded entity has a separate EIN for that spend $750,000 (previously organization, according to the
employment tax and information $500,000) or more of federal awards in a organization's proportionate share in
reporting purposes. year to obtain an annual audit. each of the joint ventures.
8. Part V, line 7. Organizations that 14. Schedule L (Form 990). The following is a list of special
can receive deductible contributions. Transactions with interested persons. instructions for the form and schedules
For purposes of Form 990 reporting, lines Reportable transactions include

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regarding the reporting of a joint venture 17. Schedule C (Form 990). 26. Schedule N (Form 990), Part II.
of which the organization is a member. Political campaign and lobbying Disposition of 25% of assets. In
1. Part I, line 2. Disposition of 25% activities. Report the organization's determining whether the organization
of assets. See the instructions for share of political campaign or lobbying made a disposition of more than 25% of
Schedule N in this Appendix, later. activities conducted by a joint venture. its assets, take into account its share of
2. Part I, lines 7a–7b. Unrelated 18. Schedule D (Form 990), Part II. dispositions by a joint venture.
business income. Include the Conservation easements. Include 27. Schedule R (Form 990). Related
organization's distributive share (whether conservation easements held by a joint organizations. Report relationships with
or not distributed) of income or loss of the venture formed for the purpose of holding certain joint ventures in Parts III and VI,
joint venture that is unrelated business the easements. and certain transactions with joint
income in determining the organization's 19. Schedule F (Form 990). ventures in Part V.
gross and net unrelated business Activities outside the United States.
income. Include activities of a joint venture, Appendix G. Section
3. Part IV, lines 3–5. Political including grants to organizations or
campaign and lobbying activities. See individuals outside the United States. 4958 Excess Benefit
the instructions for Schedule C in this 20. Schedule G (Form 990). Transactions
Appendix, later. Fundraising and gaming. Include The intermediate sanction regulations are
4. Part IV, line 7. Conservation activities of a joint venture and the important to the exempt organization
easements. See the instructions for organization's share of revenues and community as a whole, and for ensuring
Schedule D in this Appendix, later. expenses. On Part III, line 12, check “Yes” compliance in this area. The rules
if the joint venture was formed to provide a roadmap by which an
5. Part IV, lines 14–16. Activities administer charitable gaming. organization can steer clear of situations
outside the United States. See the
instructions for Schedule F in this 21. Schedule H (Form 990). that may give rise to inurement.
Appendix, later. Hospitals. Report activities, expenses, Under section 4958, any disqualified
and revenue of hospital facilities and person who benefits from an excess
6. Part IV, lines 17–19. Fundraising other programs operated by any joint benefit transaction with an applicable
and gaming. See the instructions for venture, to the extent of the organization's tax-exempt organization is liable for a
Schedule G in this Appendix, later. proportionate interest in the joint venture. 25% tax on the excess benefit. The
7. Part IV, line 20. Hospitals. See See the instructions for Schedule H, Part disqualified person is also liable for a
the instructions for Schedule H in this IV, to determine how to report an 200% tax on the excess benefit if the
Appendix, later. organization's interest in joint ventures excess benefit isn't corrected by a certain
8. Part IV, lines 21–22. Grants in and management companies. date. Also, organization managers who
the United States. See the instructions 22. Schedule I (Form 990). Grants participate in an excess benefit
for Schedule I in this Appendix, later. in the United States. Include grants transaction knowingly, willfully, and
9. Part IV, lines 26–28. Loans, from a joint venture to organizations, without reasonable cause are liable for a
grants, and business transactions governments, or individuals in the United 10% tax on the excess benefit, not to
involving interested persons. See the States. exceed $20,000 for all participating
instructions for Schedule L in this 23. Schedule J (Form 990). managers on each transaction.
Appendix, later. Compensation. If an officer, director,
10. Part IV, line 32. Disposition of trustee, or employee of the organization Applicable Tax-Exempt
25% of assets. See the instructions for receives compensation from a joint Organization
Schedule N in this Appendix, later. venture, the compensation isn't treated These rules only apply to certain
11. Part IV, lines 34–37. Related as paid pro rata by the organization. The applicable section 501(c)(3), 501(c)(4),
organizations and unrelated compensation may need to be reported, and 501(c)(29) organizations. An
partnerships. See the instructions for however, as compensation from a related applicable tax-exempt organization is
Schedule R in this Appendix, later. organization if the joint venture is a a section 501(c)(3), 501(c)(4), or 501(c)
related organization.
12. Part V, line 3a. Unrelated (29) organization that is tax exempt under
business income. Include the 24. Schedule K (Form 990), Part III, section 501(a), or was an organization at
organization's distributive share (whether line 1. Private business use. Report any time during a 5-year period ending on
or not distributed) of income or loss of the certain joint ventures that owned property the day of the excess benefit
joint venture that is unrelated business financed by tax-exempt bonds. transaction.
income in determining the organization's 25. Schedule L (Form 990), Parts An applicable tax-exempt
gross unrelated business income. II–IV. Loans, grants, and business organization doesn't include:
13. Part VI. Governance, transactions involving interested • A private foundation, as defined in
management, and disclosure. Don't persons. Report loans, grants, and section 509(a);
take into account a joint venture for business transactions between the • A governmental entity that is exempt
purposes of Part VI (except for lines 16a organization and a joint venture, if the from (or not subject to) taxation without
and 16b). joint venture is an interested person for regard to section 501(a) or relieved from
purposes of Schedule L, and if the filing an annual return under Regulations
14. Part VII. Compensation. See the transaction meets the applicable section 1.6033-2(g)(6); and
instructions for Schedule J in this reporting thresholds described in the • Certain foreign organizations.
Appendix, later. Schedule L instructions. Also report
15. Parts VIII, IX, and X. Financial certain joint ventures with interested An organization isn't treated as a
statements. Report in accordance with persons as provided in the Schedule L, section 501(c)(3), 501(c)(4), or 501(c)
the organization's books and records. Part IV, instructions as business (29) organization for any period covered
16. Part XII. Financial statements transactions themselves. by a final determination that the
organization wasn't tax exempt under
and reporting. Disregard a joint venture. section 501(a), so long as the

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determination wasn't based on private        the executive or voting powers just          the organization, as compared to the 
inurement or one or more excess benefit      mentioned, isn't a family member of a        organization as a whole.
transactions.                                disqualified person, and isn't a 
                                                                                          What about persons who staff affili-
                                             substantial contributor;
                                                                                          ated organizations? In the case of 
Disqualified Person                          • Tax-exempt organizations described in 
                                                                                          multiple affiliated organizations, the 
Most section 501(c)(3), 501(c)(4), or        section 501(c)(3); and
                                                                                          determination of whether a person has 
501(c)(29) organization employees and        • Section 501(c)(4) organizations for 
                                                                                          substantial influence is made separately 
independent contractors won't be             transactions engaged in with other 
                                                                                          for each applicable tax-exempt 
affected by these rules. Only the few        section 501(c)(4) organizations.
                                                                                          organization. A person may be a 
influential persons within these             Who else can be considered a dis-            disqualified person for more than one 
organizations are covered by these rules     qualified person?    Other persons not       organization in the same transaction.
when they receive benefits, such as          described above can also be considered 
compensation, fringe benefits, or            disqualified persons, depending on all the   Excess Benefit 
contract payments. The IRS calls this        relevant facts and circumstances.
class of covered individuals disqualified      Facts and circumstances tending to         Transaction
persons.                                     show substantial influence.                  An excess benefit transaction is 
  A disqualified person, regarding any       • The person founded the organization.       generally a transaction in which an 
transaction, is any person who was in a      • The person is a substantial contributor    economic benefit is provided by an 
position to exercise substantial influence   to the organization under the section        applicable tax-exempt organization, 
over the affairs of the applicable           507(d)(2)(A) definition, only taking into    directly or indirectly, to or for the use of 
tax-exempt organization at any time          account contributions to the organization    any disqualified person, and the value 
during a 5-year period ending on the date    for the past 5 years.                        of the economic benefit provided by the 
of the transaction. Persons who hold         • The person's compensation is               applicable tax-exempt organization 
certain powers, responsibilities, or         primarily based on revenues derived from     exceeds the value of the consideration 
interests are among those who are in a       the activities of the organization that the  (including the performance of services) 
position to exercise substantial influence   person controls.                             received for providing the benefit, but see 
over the affairs of the organization. This   • The person has or shares authority to      the special rules below for donor 
would include, for example, voting           control or determine a substantial portion   advised funds and supporting 
members of the governing body, and           of the organization's capital expenditures,  organizations. An excess benefit 
persons holding the power of the             operating budget, or compensation for        transaction can also occur when a 
following.                                   employees.                                   disqualified person embezzles from the 
• Presidents, CEOs, or chief operating       • The person manages a discrete              exempt organization.
officers.                                    segment or activity of the organization 
• Treasurers and chief financial officers.   that represents a substantial portion of       To determine whether an excess 
A disqualified person also includes          the activities, assets, income, or           benefit transaction has occurred, all 
certain family members of a disqualified     expenses of the organization, as             consideration and benefits exchanged 
person, and 35% controlled entities of       compared to the organization as a whole.     between a disqualified person and the 
a disqualified person.                       • The person owns a controlling interest     applicable tax-exempt organization, and 
                                             (measured by either vote or value) in a      all entities it controls, are taken into 
  The following persons are considered       corporation, partnership, or trust that is a account.
disqualified persons for the following       disqualified person.
                                                                                            For purposes of determining the value 
organizations, along with certain family       The person is a nonstock organization 
members and 35% controlled entities          •                                            of economic benefits, the value of 
                                             controlled directly or indirectly by one or 
                                                                                          property, including the right to use 
associated with them.                        more disqualified persons.
• For a transaction involving a donor                                                     property, is the FMV FMV.  is the price at 
advised fund, a donor or donor advisor         Facts and circumstances tending to         which property, or the right to use 
of that donor advised fund.                  show no substantial influence.               property, would change hands between a 
• For a donor advised fund sponsoring        • The person is an independent               willing buyer and a willing seller, neither 
organization, an investment advisor of the   contractor whose sole relationship to the    being under any compulsion to buy, sell, 
sponsoring organization.                     organization is providing professional       or transfer property or the right to use 
• For a supported organization of a          advice (without having decision-making       property, and both having reasonable 
section 509(a)(3) supporting                 authority) for transactions from which the   knowledge of relevant facts.
organization, the disqualified persons of    independent contractor won't 
the section 509(a)(3) supporting             economically benefit.                        Donor advised funds.    For a donor 
organization.                                • The person has taken a vow of poverty.     advised fund, an excess benefit 
                                             • Any preferential treatment the person      transaction includes a grant, loan, 
  See the instructions for Form 4720,        receives based on the size of the            compensation, or similar payment from 
Schedule I, for more information             person's donation is also offered to         the fund to a:
regarding these disqualified persons.        others making comparable widely              • Donor or donor advisor,
Who isn't a disqualified person?     The     solicited donations.                         • Family member of a donor or donor 
rules also clarify which persons aren't      • The direct supervisor of the person        advisor,
considered to be in a position to exercise   isn't a disqualified person.                 • 35% controlled entity of a donor or 
substantial influence over the affairs of an • The person doesn't participate in any      donor advisor, or
organization. They include:                  management decisions affecting the           • 35% controlled entity of a family 
• An employee who receives benefits          organization as a whole or a discrete        member of a donor or donor advisor.
that total less than the highly              segment of the organization that               For these transactions, the excess 
compensated amount ($120,000 in              represents a substantial portion of the      benefit is defined as the amount of the 
2015–2018, $125,000 in 2019, $130,000        activities, assets, income, or expenses of   grant, loan, compensation, or similar 
in 2020–2021, $135,000 in 2022, and                                                       payment. For additional information, see 
$150,000 in 2023) and who doesn't hold                                                    the Instructions for Form 4720.

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Supporting organizations.  For any           Section 4958 applies only to                 • Taxable and nontaxable fringe 
supporting organization defined in           post-September 1995 transactions.            benefits, except fringe benefits described 
section 509(a)(3), an excess benefit         Section 4958 applies the general rules to    in section 132.
transaction includes grants, loans,          excess benefit transactions occurring on     • Foregone interest on loans.
compensation, or similar payment             or after September 14, 1995. Section         Written intent required to treat bene-
provided by the supporting organization      4958 doesn't apply to any transaction        fits as compensation. An economic 
to a:                                        occurring pursuant to a written contract     benefit isn't treated as consideration for 
• Substantial contributor,                   that was binding on September 13, 1995,      the performance of services unless the 
• Family member of a substantial             and at all times thereafter before the       organization providing the benefit clearly 
contributor,                                 transaction occurs. The special rules        indicates its intent to treat the benefit as 
• 35% controlled entity of a substantial     relevant to transactions with donor          compensation when the benefit is paid.
contributor, or                              advised funds and supporting 
                                                                                            An applicable tax-exempt organization 
• 35% controlled entity of a family          organizations apply to transactions 
                                                                                          (or entity that it controls) is treated as 
member of a substantial contributor.         occurring after August 17, 2006, except 
                                                                                          clearly indicating its intent to provide an 
Additionally, an excess benefit              that taxes on certain transactions 
                                                                                          economic benefit as compensation for 
transaction includes any loans provided      between supporting organizations and 
                                                                                          services only if the organization provides 
by the supporting organization to a          their substantial contributors apply to 
                                                                                          written substantiation that is 
disqualified person (other than an           transactions occurring on or after July 25, 
                                                                                          contemporaneous with the transfer of the 
organization described in section 509(a)     2006.
                                                                                          economic benefits under consideration. 
(1), (2), or (4)).
  A substantial contributor is any person    What Is Reasonable                           Ways to provide contemporaneous 
                                                                                          written substantiation of its intent to 
who contributed or bequeathed an             Compensation?                                provide an economic benefit as 
aggregate of more than $5,000 to the                                                      compensation include the following.
organization, if that amount is more than    Reasonable compensation is the 
2% of the total contributions and            valuation standard that is used to           • The organization produces a signed 
bequests received by the organization        determine if there is an excess benefit in   written employment contract.
before the end of the tax year of the        the exchange of a disqualified person's      • The organization reports the benefit as 
organization in which the contribution or    services for compensation. Reasonable        compensation on an original Form W-2, 
bequest is received by the organization      compensation is the value that would         Form 1099, or Form 990, or on an 
from the person. A substantial contributor   ordinarily be paid for like services by like amended form filed before the start of an 
includes the grantor of a trust.             enterprises under like circumstances.        IRS examination.
                                             This is the section 162 standard that will   • The disqualified person reports the 
  The excess benefit for substantial         apply in determining the reasonableness      benefit as income on the person's original 
contributors and parties related to those    of compensation. The fact that a bonus or    Form 1040 or 1040-SR or on an 
contributors includes the amount of the      revenue-sharing arrangement is subject       amended form filed before the start of an 
grant, loan, compensation, or similar        to a cap is a relevant factor in determining IRS examination.
payment. For additional information, see     the reasonableness of compensation.
the Instructions for Form 4720.                                                           Exception. To the extent the economic 
                                               For determining the reasonableness of      benefit is excluded from the disqualified 
When does an excess benefit transac-         compensation, all items of compensation      person's gross income for income tax 
tion usually occur? For federal income       provided by an applicable tax-exempt         purposes, the applicable tax-exempt 
tax purposes, an excess benefit              organization in exchange for the             organization isn't required to indicate its 
transaction occurs on the date the           performance of services are taken into       intent to provide an economic benefit as 
disqualified person receives the             account in determining the value of          compensation for services, for example, 
economic benefit from the organization.      compensation (except for certain             employer-provided health benefits and 
However, when a single contractual           economic benefits that are disregarded,      contributions to qualified plans under 
arrangement provides for a series of         as discussed in What benefits are            section 401(a).
compensation payments or other               disregarded? in this Appendix, later).       What benefits are disregarded?   The 
payments to a disqualified person during     Items of compensation include the            following economic benefits are 
the disqualified person's tax year, any      following.                                   disregarded for purposes of section 
excess benefit transaction for these         • All forms of cash and noncash              4958.
payments occurs on the last day of the       compensation, including salary, fees,          Nontaxable fringe benefits. An 
disqualified person’s tax year.              bonuses, severance payments, and             •
                                                                                          economic benefit that is excluded from 
  In the case of the transfer of property    deferred and noncash compensation.           income under section 132.
subject to a substantial risk of forfeiture, • The payment of liability insurance           Benefits to volunteers. An economic 
or in the case of rights to future           premiums for, or the payment or              •
                                                                                          benefit provided to a volunteer for the 
compensation or property, the transaction    reimbursement by the organization of         organization if the benefit is provided to 
occurs on the date the property, or the      taxes or certain expenses under section      the general public in exchange for a 
rights to future compensation or property,   4958, unless excludable from income as       membership fee or contribution of $75 or 
isn't subject to a substantial risk of       a de minimis fringe benefit under section    less per year.
forfeiture. Where the disqualified person    132(a)(4). (A similar rule applies in the      Benefits to members or donors. An 
elects to include an amount in gross         private foundation area.) Inclusion in       •
                                                                                          economic benefit provided to a member 
income in the tax year of transfer under     compensation for purposes of                 of an organization due to the payment of 
section 83(b), the excess benefit            determining reasonableness under             a membership fee, or to a donor as a 
transaction occurs on the date the           section 4958 doesn't control inclusion in    result of a deductible contribution, if a 
disqualified person receives the             income for income tax purposes.              significant number of nondisqualified 
economic benefit for federal income tax      • All other compensatory benefits,           persons make similar payments or 
purposes.                                    whether or not included in gross income      contributions and are offered a similar 
                                             for income tax purposes.                     economic benefit.

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• Benefits to a charitable beneficiary. An the nonfixed payment when the
economic benefit provided to a person Rebuttable Presumption employment contract is entered into by, in
solely as a member of a charitable class of Reasonableness effect, assuming that the maximum
that the applicable tax-exempt Payments under a compensation amount payable under the contract will be
organization intends to benefit as part of arrangement are presumed to be paid, and satisfying the requirements
the accomplishment of its exempt reasonable and the transfer of property giving rise to the rebuttable presumption
purpose. (or right to use property) is presumed to for that maximum amount.
• Benefits to a governmental unit. A be at FMV, if the following three An IRS challenge to the presumption
transfer of an economic benefit to or for conditions are met. of reasonableness. The IRS can refute
the use of a governmental unit, as
defined in section 170(c)(1), if exclusively 1. The transaction is approved by an the presumption of reasonableness only
for public purposes. authorized body of the organization (or an if it develops sufficient contrary evidence
entity it controls), which is composed of to rebut the probative value of the
Is there an exception for initial con- individuals who don't have a conflict of comparability data relied upon by the
tracts? Section 4958 doesn't apply to interest concerning the transaction. authorized body. This provision gives
any fixed payment made to a person taxpayers added protection if they
pursuant to an initial contract. This is a 2. Before making its determination, faithfully find and use contemporaneous
very important exception, because it the authorized body obtained and relied persuasive comparability data when they
would potentially apply, for example, to all upon appropriate data as to provide the benefits.
initial contracts with new, previously comparability. There is a special safe
unrelated officers and contractors. harbor for small organizations. If the Organizations that don't establish a
organization has gross receipts of less presumption of reasonableness. An
An initial contract is a binding written than $1 million, appropriate comparability organization can still comply with section
contract between an applicable data includes data on compensation paid 4958 even if it didn't establish a
tax-exempt organization and a person by three comparable organizations in the presumption of reasonableness. In some
who wasn't a disqualified person same or similar communities for similar cases, an organization may find it
immediately before entering into the services. impossible or impracticable to fully
contract. implement each step of the rebuttable
3. The authorized body adequately
A fixed payment is an amount of cash documents the basis for its determination presumption process. In those cases, the
or other property specified in the concurrently with making that organization should try to implement as
contract, or determined by a fixed formula determination. The documentation many steps as possible, in whole or in
that is specified in the contract, which is should include: part, in order to substantiate the
to be paid or transferred in exchange for reasonableness of benefits as timely and
the provision of specified services or a. The terms of the approved as well as possible. If an organization
property. transaction and the date approved; doesn't satisfy the requirements of the
A fixed formula can, in general, b. The members of the authorized rebuttable presumption of
incorporate an amount that depends body who were present during debate on reasonableness, a facts and
upon future specified events or the transaction that was approved and circumstances approach will be followed,
contingencies, as long as no one has those who voted on it; using established rules for determining
discretion when calculating the amount of c. The comparability data obtained reasonableness of compensation and
a payment or deciding whether to make a and relied upon by the authorized body benefit deductions in a manner similar to
payment (such as a bonus). and how the data was obtained; the established procedures for section
162 business expenses.
Treatment as new contract. A binding d. Any actions by a member of the
written contract, providing that it can be authorized body having a conflict of Section 4958 Taxes
terminated or canceled by the applicable interest; and
tax-exempt organization without the other e. Documentation of the basis for the Tax on disqualified persons. An excise
party's consent (except as a result of determination before the later of the next tax equal to 25% of the excess benefit is
substantial nonperformance) and without meeting of the authorized body or 60 imposed on each excess benefit
substantial penalty, is treated as a new days after the final actions of the transaction between an applicable
contract, as of the earliest date that any authorized body are taken, and approval tax-exempt organization and a
termination or cancellation would be of records as reasonable, accurate, and disqualified person. The disqualified
effective. Also, a contract in which there complete within a reasonable time person who benefited from the
is a material change, which includes an thereafter. transaction is liable for the tax. If the 25%
extension or renewal of the contract tax is imposed and the excess benefit
(except for an extension or renewal Special rebuttable presumption rule transaction isn't corrected within the tax
resulting from the exercise of an option by for nonfixed payments. As a general period, an additional excise tax equal to
the disqualified person), or a more than rule, in the case of a nonfixed payment, 200% of the excess benefit is imposed.
incidental change to the amount payable no rebuttable presumption arises until the If a disqualified person makes a
under the contract, is treated as a new exact amount of the payment is payment of less than the full correction
contract as of the effective date of the determined, or a fixed formula for amount, the 200% tax is imposed only on
material change. Treatment as a new calculating the payment is specified, and the unpaid portion of the correction
contract can cause the contract to fall the three requirements creating the amount. If more than one disqualified
outside the initial contract exception, and presumption have been satisfied. person received an excess benefit from
it would thus be tested under the FMV However, if the authorized body approves an excess benefit transaction, all the
standards of section 4958. an employment contract with a disqualified persons are jointly and
disqualified person that includes a severally liable for the taxes.
nonfixed payment (for example, To avoid the imposition of the 200%
discretionary bonus) with a specified cap tax, a disqualified person must correct
on the amount, the authorized body can the excess benefit transaction during the
establish a rebuttable presumption as to

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tax period. The tax period begins on the                                                    inquiry or examination into whether an 
date the transaction occurs and ends on        Correcting an Excess                         excess benefit transaction has occurred 
the earlier of the date the statutory notice   Benefit Transaction                          between a church and a disqualified 
of deficiency is issued or the section         A disqualified person corrects an            person.
4958 taxes are assessed. This 200% tax         excess benefit transaction by undoing 
can be abated if the excess benefit            the excess benefit to the extent possible,   Revenue-Sharing 
transaction is subsequently corrected          and by taking any additional measures        Transactions
during a 90-day correction period.             necessary to place the organization in a     Proposed intermediate sanction 
Tax on organization managers.         An       financial position not worse than that in    regulations were issued in 1998. The 
excise tax equal to 10% of the excess          which it would be if the disqualified        proposed regulations had special 
benefit can be imposed on the                  person were dealing under the highest        provisions covering “any transaction in 
participation of an organization manager       fiduciary standards. The organization isn't  which the amount of any economic 
in an excess benefit transaction between       required to rescind the underlying           benefit provided to or for the use of a 
an applicable tax-exempt organization          agreement; however, the parties may          disqualified person is determined in 
and a disqualified person. This tax, which     need to modify an ongoing contract for       whole or in part by the revenues of one or 
can't exceed $20,000 for any single            future payments.                             more activities of the organization” —
transaction, is only imposed if the 25%          A disqualified person corrects an          so-called revenue-sharing transactions. 
tax is imposed on the disqualified person,     excess benefit by making a payment in        Rather than setting forth additional rules 
the organization manager knowingly             cash or cash equivalents equal to the        on revenue-sharing transactions, the final 
participated in the transaction, and the       correction amount to the applicable          regulations reserve this section. 
manager's participation was willful and        tax-exempt organization. The correction      Consequently, until the IRS issues new 
not due to reasonable cause. There is          amount equals the excess benefit plus        regulations for this reserved section on 
also joint and several liability for this tax. the interest on the excess benefit; the      revenue-sharing transactions, these 
An organization manager can be liable for      interest rate can be no lower than the       transactions will be evaluated under the 
both the tax on disqualified persons and       applicable federal rate. There is an         general rules (for example, the FMV 
on organization managers in appropriate        anti-abuse rule to prevent the disqualified  standards) that apply to all contractual 
circumstances.                                 person from effectively transferring         arrangements between applicable 
An organization manager is any                 property other than cash or cash             tax-exempt organizations and their 
officer, director, or trustee of an            equivalents.                                 disqualified persons.
applicable tax-exempt organization, or 
any individual having powers or                Exception. For a correction of an excess     Revocation of 
responsibilities similar to officers,          benefit transaction described under 
directors, or trustees of the organization,    Donor advised funds, earlier, no amount      Exemption and Section 
regardless of title. An organization           repaid in a manner prescribed by the IRS     4958
manager isn't considered to have               can be held in a donor advised fund.
participated in an excess benefit                                                           Section 4958 doesn't affect the 
transaction where the manager has              Property. With the agreement of the          substantive standards for tax exemption 
opposed the transaction in a manner            applicable tax-exempt organization, a        under section 501(c)(3), 501(c)(4), or 
consistent with the fulfillment of the         disqualified person can make a payment       501(c)(29), including the requirements 
manager's responsibilities to the              by returning the specific property           that the organization be organized and 
organization. For example, a director who      previously transferred in the excess         operated exclusively for exempt 
votes against giving an excess benefit         benefit transaction. The return of the       purposes, and that no part of its net 
would ordinarily not be subject to this tax.   property is considered a payment of cash     earnings inure to the benefit of any 
                                               (or cash equivalent) equal to the lesser     private shareholder or individual. The 
A person participates in a transaction         of:                                          legislative history indicates that in most 
knowingly if the person has actual             • The FMV of the property on the date        instances, the imposition of this 
knowledge of sufficient facts so that,         the property is returned to the              intermediate sanction will be in lieu of 
based solely upon the facts, the               organization, or                             revocation. The IRS has indicated that 
transaction would be an excess benefit         • The FMV of the property on the date        the following factors will be considered 
transaction. Knowing doesn't mean              the excess benefit transaction occurred.     (among other facts and circumstances) in 
having reason to know. The organization                                                     determining whether to revoke an 
manager won’t ordinarily be considered         Insufficient payment. If the payment 
knowing if, after full disclosure of the       resulting from the return of the property is applicable tax-exempt organization's 
factual situation to an appropriate            less than the correction amount, the         exemption status where an excess 
professional, the organization manager         disqualified person must make an             benefit transaction has occurred.
relied on the professional's reasoned          additional cash payment to the               • The size and scope of the 
written opinion on matters within the          organization equal to the difference.        organization's regular and ongoing 
                                                                                            activities that further exempt purposes 
professional's expertise or if the manager     Excess payment.     If the payment           before and after the excess benefit 
relied on the fact that the requirements for   resulting from the return of the property    transaction or transactions occurred.
the rebuttable presumption of                  exceeds the correction amount described      • The size and scope of the excess 
reasonableness have been satisfied.            above, the organization can make a cash      benefit transaction or transactions 
Participation by an organization manager       payment to the disqualified person equal     (collectively, if more than one) in relation 
is willful if it is voluntary, conscious, and  to that difference.                          to the size and scope of the 
intentional. An organization manager's                                                      organization's regular and ongoing 
participation is due to reasonable cause if    Churches and Section                         activities that further exempt purposes.
the manager has exercised responsibility                                                    • Whether the organization has been 
on behalf of the organization with             4958                                         involved in multiple excess benefit 
ordinary business care and prudence.           The regulations make it clear that the IRS   transactions with one or more persons.
                                               will apply the procedures of section 7611 
                                               when initiating and conducting any 

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• Whether the organization has or print all of the forms, instructions, and Forms W-2 and W-3. Wage and Tax
implemented safeguards that are publications you may need. Or, you can Statement; and Transmittal of Wage and
reasonably calculated to prevent excess go to IRS.gov/OrderForms to place an Tax Statements.
benefit transactions. order.
• Whether the excess benefit transaction Form W-9. Request for Taxpayer
Getting tax publications and instruc-
has been corrected, or the organization Identification Number and Certification.
tions in eBook format. You can also
has made good faith efforts to seek Form 720. Quarterly Federal Excise Tax
download and view popular tax
correction from the disqualified person(s) Return.
publications and instructions (including
who benefited from the excess benefit
the Instructions for Form 1040) on mobile
transaction. The Patient-Centered Outcomes
devices as eBooks at IRS.gov/eBooks. Research fee is imposed on
Appendix H. Forms and Note. IRS eBooks have been tested CAUTION! issuers of specified health
using Apple's iBooks for iPad. Our insurance policies (section 4375) and
Publications To File or eBooks haven’t been tested on other plan sponsors of applicable self-insured
Use dedicated eBook readers, and eBook health plans (section 4376) for policy and
functionality may not operate as plan years ending on or after October 1,
How To Get Forms and intended. 2012. See Form 720 and section 4376 for
more information.
Publications Phone. If you have questions and/or
need help completing Form 990 or In addition to various federal excise taxes
Internet. You can access the IRS 990-EZ, call 877-829-5500. This toll-free that are paid with the filing of Form 720,
website at IRS.gov 24 hours a telephone service is available Monday the Patient-Centered Outcomes
day, 7 days a week to: through Friday. Research fee that is imposed on issuers
• Download forms, including talking tax of specified health insurance policies and
forms, instructions, and publications; Other Forms That May Be plan sponsors of applicable self-insured
• Order IRS products online; Required health plans is payable annually and
• Research your tax questions online; reported on the Form 720 that is filed for
• Search publications online by topic or Schedule A (Form 990). Public Charity
the second quarter of each year, which is
keyword; Status and Public Support.
due no later than July 31 of the calendar
• Use the online Internal Revenue Code, Schedule B (Form 990). Schedule of year immediately following the last day of
regulations, or other official guidance; Contributors. the policy year or plan year to which the
• View Internal Revenue Bulletins (IRBs) fee applies.
published in the last few years; and Schedule C (Form 990). Political
• Sign up to receive local and national Campaign and Lobbying Activities. Form 926. Return by a U.S. Transferor of
tax news by email. Schedule D (Form 990). Supplemental Property to a Foreign Corporation.
Financial Statements. Form 940. Employer's Annual Federal
How To Get Tax Help Schedule E (Form 990). Schools. Unemployment (FUTA) Tax Return.
Coronavirus. Go to IRS.gov/ Schedule F (Form 990). Statement of Form 941. Employer's QUARTERLY
Coronavirus for links to information on the Activities Outside the United States. Federal Tax Return. Used to report social
security, Medicare, and income taxes
impact of the coronavirus, as well as tax Schedule G (Form 990). Supplemental withheld by an employer and social
relief available for individuals and Information Regarding Fundraising or security and Medicare taxes paid by an
families, small and large businesses, and Gaming Activities. employer.
tax-exempt organizations.
Schedule H (Form 990). Hospitals. Form 943. Employer's Annual Federal
Getting answers to your tax ques- Tax Return for Agricultural Employees.
tions. On IRS.gov, you can get Schedule I (Form 990). Grants and
up-to-date information on current events Other Assistance to Organizations, Form 990-T. Exempt Organization
and changes in tax law. Governments, and Individuals in the Business Income Tax Return. Filed
• IRS.gov/Help: A variety of tools to help United States. separately for organizations subject to
you get answers to some of the most Schedule J (Form 990). Compensation UBTI that have total gross income from all
common tax questions. Information. of their unrelated trades or businesses
• IRS.gov/ITA: The Interactive Tax of $1,000 or more for the tax year. The
Assistant, a tool that will ask you Schedule K (Form 990). Supplemental Form 990-T is also filed to pay the section
questions and, based on your input, Information on Tax-Exempt Bonds. 6033(e)(2) proxy tax. For Form 990, see
provide answers on a number of tax law Schedule L (Form 990). Transactions Part V, line 3, and its instructions; for
topics. With Interested Persons. Form 990-EZ, see Part V, line 35, and its
• IRS.gov/Forms: Find forms, instructions.
instructions, and publications. You will Schedule M (Form 990). Noncash
find details on the most recent tax Contributions. Form 1023. Application for Recognition
of Exemption Under Section 501(c)(3) of
changes and interactive links to help you Schedule N (Form 990). Liquidation, the Internal Revenue Code.
find answers to your questions. Termination, Dissolution, or Significant
• The Online EIN Application IRS.gov/ ( Disposition of Assets. Form 1023-EZ. Streamlined Application
EIN) helps you get an employer for Recognition of Exemption Under
identification number (EIN) at no cost. Schedule O (Form 990). Supplemental Section 501(c)(3) of the Internal Revenue
• You may also be able to access tax law Information to Form 990 or 990-EZ. Code.
information in your electronic filing Schedule R (Form 990). Related Form 1024. Application for Recognition
software. Organizations and Unrelated of Exemption Under Section 501(a).
Getting tax forms and publications. Partnerships.
Go to IRS.gov/Forms to view, download,

90 2023 Instructions for Form 990

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Form 1024-A. Application for Form 4562. Depreciation and received in the course of a trade or
Recognition of Exemption Under Section Amortization. business.
501(c)(4) of the Internal Revenue Code. Form 8328. Carryforward Election of
Form 4720. Return of Certain Excise
Form 1040. U.S. Individual Income Tax Taxes Under Chapters 41 and 42 of the Unused Private Activity Bond Volume
Return. Internal Revenue Code. Cap.
Form 1040-SR. U.S. Tax Return for Form 5471. Information Return of U.S. Form 8718. User Fee for Exempt
Seniors. Persons With Respect to Certain Foreign Organization Determination Letter
Corporations. Request.
Form 1041. U.S. Income Tax Return for
Estates and Trusts. Required of section Form 5500. Annual Return/Report of Form 8821. Tax Information
4947(a)(1) nonexempt charitable trusts Employee Benefit Plan. Employers who Authorization.
that also file Form 990 or 990-EZ. maintain pension, profit-sharing, or other Form 8822-B. Change of Address or
However, if the trust doesn't have any funded deferred compensation plans are Responsible Party—Business. Used to
taxable income under subtitle A of the generally required to file Form 5500. This notify the IRS of a change in mailing
Code, it can file Form 990 or 990-EZ, and requirement applies whether or not the address that occurs after the return is
doesn't have to file Form 1041 to meet its plan is qualified under the Internal filed.
section 6012 filing requirement. If this Revenue Code and whether or not a
condition is met, complete Form 990 or deduction is claimed for the current tax Form 8868. Application for Extension of
990-EZ, and don't file Form 1041. year. Time To File an Exempt Organization
Return or Excise Taxes Related to
Form 1096. Annual Summary and Form 5578. Annual Certification of Employee Benefit Plans.
Transmittal of U.S. Information Returns. Racial Nondiscrimination for a Private
School Exempt From Federal Income Form 8870. Information Return for
Form 1098 series. Information returns Transfers Associated With Certain
Tax.
to report mortgage interest, student loan Personal Benefit Contracts. Used to
interest, qualified tuition and related Form 5768. Election/Revocation of identify those personal benefit contracts
expenses received, and a contribution of Election by an Eligible Section 501(c)(3) for which funds were transferred to the
a qualified vehicle that has a claimed Organization To Make Expenditures To organization, directly or indirectly, as well
value of more than $500. Influence Legislation. as the transferors for, and beneficiaries
Form 1099 series. Information returns Form 7004. Application for Automatic of, those contracts.
to report acquisitions or abandonments of Extension of Time To File Certain Form 8871. Political Organization Notice
secured property; proceeds from broker Business Income Tax, Information, and of Section 527 Status.
and barter exchange transactions; Other Returns.
cancellation of debt; dividends and Form 8872. Political Organization
Form 8038 series. Tax-exempt bonds.
distributions; certain government and Report of Contributions and
state qualified tuition program payments; Form 8274. Certification by Churches Expenditures.
taxable distributions from cooperatives; and Qualified Church-Controlled Form 8886. Reportable Transaction
interest payments; payments of long-term Organizations Electing Exemption From Disclosure Statement.
care and accelerated death benefits; Employer Social Security and Medicare
miscellaneous income payments; Taxes. Form 8886-T. Disclosure by Tax-Exempt
Entity Regarding Prohibited Tax Shelter
distributions from an HSA, Archer MSA, Form 8282. Donee Information Return. Transaction.
or Medicare Advantage MSA; original Required of the donee of charitable
issue discount; distributions from deduction property who sells, exchanges, Form 8899. Notice of Income From
pensions, annuities, retirement or or otherwise disposes of donated Donated Intellectual Property. Used to
profit-sharing plans, IRAs, insurance property within 3 years after receiving it. report net income from qualified
contracts, etc.; and proceeds from real The form is also required of any intellectual property to the IRS and the
estate transactions. Also, use certain of successor donee who disposes of the donor.
these returns to report amounts that were charitable deduction property within 3 Form 8940. Request for Miscellaneous
received as a nominee on behalf of years after the date that the donor gave Determination.
another person. the property to the original donee. It
Form 1120-POL. U.S. Income Tax doesn't matter who gave the property to Form 8976. Notice of Intent to Operate
Return for Certain Political Organizations. the successor donee. It may have been Under Section 501(c)(4).
the original donee or another successor Form SS-4. Application for Employer
Form 1128. Application To Adopt, donee. Identification Number.
Change, or Retain a Tax Year.
Form 8283. Noncash Charitable FinCEN Form 114. Report of Foreign
Form 2848. Power of Attorney and Contributions. Bank and Financial Accounts.
Declaration of Representative.
Form 8300. Report of Cash Payments
Form 3115. Application for Change in Over $10,000 Received in a Trade or Helpful Publications
Accounting Method.
Business. Used to report cash amounts Pub. 15. (Circular E), Employer's Tax
Form 3520. Annual Return To Report in excess of $10,000 that were received Guide.
Transactions With Foreign Trusts and in a single transaction (or in two or more
Receipt of Certain Foreign Gifts. related transactions) in the course of a Trust fund recovery penalty. If
trade or business (as defined in section certain excise, income, social
Form 4506. Request for Copy of Tax CAUTION! security, and Medicare taxes that
162).
Return. must be collected or withheld aren't
However, if the organization receives a collected or withheld, or these taxes
Form 4506-A. Request for a Copy of charitable cash contribution in excess of aren't paid to the IRS, the trust fund
Exempt or Political Organization IRS $10,000, it isn't subject to the reporting recovery penalty can apply. The trust
Form. requirement since the funds weren't

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fund recovery penalty can be imposed on Pub. 4302. A Charity's Guide to Vehicle • A report on the financial statements by
all persons (including volunteers) who the Donation. an independent accountant.
IRS determines were responsible for • Answers to additional questions and
collecting, accounting for, and paying Pub. 4303. A Donor's Guide to Vehicle other information.
over these taxes, and who acted willfully Donation.
Each jurisdiction can require the
in not doing so. Pub. 4386. Compliance Checks. additional material to be presented on
This penalty doesn't apply to volunteer Pub. 4573. Group Exemptions. forms they provide. The additional
information shouldn't be submitted with
unpaid members of any board of trustees the Form 990 or 990-EZ filed with the
or directors of a tax-exempt organization, Appendix I. Use of Form
IRS, unless included on Schedule O
if these members are solely serving in an 990 or 990-EZ To Satisfy (Form 990).
honorary capacity, don't participate in the
day-to-day or financial activities of the State Reporting Even if the Form 990 or 990-EZ that
organization, and don't have actual the organization files with the IRS is
knowledge of the failure to collect, Requirements accepted by the IRS as complete, a copy
account for, and pay over these taxes. Some states and local governmental of the same return filed with a state won't
However, the preceding sentence doesn't units will accept a copy of Form 990 or fully satisfy that state's filing requirement
apply if it results in no person being liable 990-EZ in place of all or part of their own if (1) required information isn't provided,
for the penalty. financial report forms. The substitution including any of the additional information
applies primarily to section 501(c)(3) discussed in this Appendix; or (2) the
The penalty is equal to the unpaid trust organizations, but some other types of state determines that the form wasn't
fund tax. See Pub. 15 (Circular E) for section 501(c) organizations are also completed by following the applicable
more details, including the definition of affected. If the organization uses Form Form 990 or 990-EZ instructions or
responsible persons. 990 or 990-EZ to satisfy state or local supplemental state instructions. In that
Pub. 15-A. Employer's Supplemental filing requirements, such as those under case, the state may ask the organization
Tax Guide. state charitable solicitation acts, note the to provide the missing information or to
following discussions. submit an amended return.
Pub. 463. Travel, Gift, and Car Use of audit guides may be required.
Expenses. Determine state filing requirement.
The organization can consult the To ensure that all organizations report
Pub. 525. Taxable and Nontaxable appropriate officials of all states and similar transactions uniformly, many
Income. other jurisdictions in which it does states require that contributions, gifts,
Pub. 526. Charitable Contributions. business to determine their specific filing grants, similar amounts, and functional
requirements. Doing business in a expenses be reported according to the
Pub. 538. Accounting Periods and jurisdiction can include: AICPA Audit and Accounting Guide,
Methods. • Soliciting contributions or grants by Not-for-Profit Entities (2018),
Pub. 557. Tax-Exempt Status for Your mail or otherwise from individuals, supplemented, as applicable, by the
Organization. businesses, or other charitable Standards of Accounting and Financial
organizations; Reporting for Voluntary Health and
Pub. 561. Determining the Value of • Conducting programs; Welfare Organizations issued jointly by
Donated Property. • Having employees within that the National Health Council, Inc., the
Pub. 598. Tax on Unrelated Business jurisdiction; National Assembly of Voluntary Health
Income of Exempt Organizations. • Maintaining a checking account; or and Social Welfare Organizations, and
• Owning or renting property there. the United Way of America (1998).
Pub. 892. How to Appeal an IRS
Decision on Tax-Exempt Status. Monetary tests can differ. Some or all Donated services and facilities. Even
of the dollar limitations applicable to Form though donated services and facilities
Pub. 946. How To Depreciate Property. 990 or 990-EZ when filed with the IRS may be reported as items of revenue and
Pub. 1771. Charitable may not apply when using Form 990 or expense in certain circumstances, many
Contributions—Substantiation and 990-EZ in place of state or local report states and the IRS don't permit the
Disclosure Requirements. forms. Examples of the IRS dollar inclusion of those amounts in Parts VIII
limitations that don't meet some state and IX of Form 990, Part I of Form
Pub. 1828. Tax Guide for Churches and requirements are the normally $50,000 990-EZ, or (except for donations by a
Religious Organizations. gross receipts minimum that creates an governmental unit) Schedule A (Form
Pub. 3079. Tax-Exempt Organizations obligation to file with the IRS and the 990). The optional reporting of donated
and Gaming. $100,000 minimum for listing services and facilities is discussed in the
independent contractors on Form 990, instructions for Part III of Form 990.
Pub. 3386. Tax Guide for Veterans' Part VII, Section B. Amended returns. If the organization
Organizations.
Additional information may be re- submits supplemental information or files
Pub. 3833. Disaster Relief, Providing quired. State or local filing requirements an amended Form 990 or 990-EZ with
Assistance Through Charitable can require the organization to attach to the IRS, it must also send a copy of the
Organizations. Form 990 or 990-EZ one or more of the information or amended return to any
Pub. 4220. Applying for 501(c)(3) following. state with which it filed a copy of Form
Tax-Exempt Status. • Additional financial statements, such 990 or 990-EZ originally to meet that
as a complete analysis of functional state's filing requirement. If a state
Pub. 4221-PC. Compliance Guide for expenses or a statement of changes in requires the organization to file an
501(c)(3) Public Charities. net assets. amended Form 990 or 990-EZ to correct
Pub. 4221-PF. Compliance Guide for • Notes to financial statements. conflicts with the Form 990 or 990-EZ
501(c)(3) Private Foundations. • Additional financial statements. instructions, the organization must also
file an amended return with the IRS.

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A donee organization reports all
Method of accounting. Most states IF... THEN... income from donated qualified
require that all amounts be reported
based on the accrual method of the it must keep samples of the intellectual property as income other than
accounting. See also General Instruction organization advertising copy. contributions (for example, royalty income
advertises its from a patent). A donee isn't required to
D, earlier. fundraising report as contributions on Form 990
Time for filing can differ. The deadline events (including statements) any of the
for filing Form 990 or 990-EZ with the IRS the it must keep samples of scripts, additional deductions claimed by donors
differs from the time for filing reports with organization transcripts, printouts of emails under section 170(m)(1). See Pub. 526.
some states. uses radio, and web pages, or other Motor vehicles, boats, and
television, or evidence of solicitations in the
Public inspection. The Form 990 or Internet to media. airplanes. Special rules apply to
990-EZ information made available for solicit charitable contributions of motor vehicles,
public inspection by the IRS can differ contributions boats, or airplanes with a claimed value
of more than $500. See Form 990, Part V,
from that made available by the states. the it must keep samples of the line 7h; section 170(f)(12); Pub. 4302, A
organization fundraising materials used by
Appendix J. uses outside the outside fundraisers. Charity’s Guide to Vehicle Donation; and
fundraisers the Instructions for Form 1098-C,
Contributions Contributions of Motor Vehicles, Boats,
This Appendix discusses certain federal and Airplanes.
tax rules that apply to exempt For each fundraising event, the
organizations and donors for organization must keep records to show Substantiation and disclosure
contributions. See also Pub. 526, the portion of any payment received from requirements for charitable
Charitable Contributions; and Pub. 1771, patrons that isn't deductible, that is, the contributions.
Charitable Contributions—Substantiation retail value of the goods or services Recordkeeping for cash, check, or
and Disclosure Requirements. received by the patrons. See Disclosure other monetary charitable gifts. To
Schedule B (Form 990). Many statement for quid pro quo contributions, deduct a contribution of a cash, check, or
organizations that file Form 990, 990-EZ, later. other monetary gift (regardless of the
amount), a donor must maintain a bank
or 990-PF must file Schedule B to report Noncash contributions. Form 990 record or a written communication from
on tax-deductible and non-tax-deductible schedules. An organization may be the donee organization showing the
contributions. See Schedule B and its required to file Schedule M to report donee's name, date, and amount of the
instructions to determine whether certain noncash (property) contributions; contribution. See section 170(f)(17) and
Schedule B must be filed, and for the see the instructions for Schedule M on Regulations section 1.170A-15 for more
public inspection rules applicable to that who must file. Also, an organization that information. In the case of a text message
form. files Schedule B must report certain contribution, the donor's phone bill meets
Solicitation of nondeductible contri- information on noncash contributions. the section 170(f)(17) recordkeeping
bution. See the instructions for Form Dispositions of donated property. requirement of a reliable written record if
990, Part V, lines 6a and 6b, for rules on If an organization receives a charitable it shows the name of the donee
public notice of nondeductibility when contribution of property and within 3 organization and the date and amount of
soliciting nondeductible contributions. years sells, exchanges, or otherwise contribution.
Keeping fundraising records for disposes of the property, the organization Acknowledgment to substantiate
tax-deductible contributions. A may need to file Form 8282, Donee charitable contributions. A donee
section 501(c) organization that is eligible Information Return. See Form 990, Part organization should be aware that a
to receive tax-deductible contributions V, lines 7c and 7d. donor of a charitable contribution of $250
under section 170(c) must keep sample Donated property over $5,000. If the or more (including a contribution of
copies of its fundraising materials, such organization received from a donor a unreimbursed expenses) can't take an
as: partially completed Form 8283, Noncash income tax deduction unless the donor
• Dues statements, Charitable Contributions, the donee obtains the organization’s
• Fundraising solicitations, organization should generally complete acknowledgment to substantiate the
• Tickets, the Form 8283 and return it so the donor charitable contribution. See section
• Receipts, or can get a charitable contribution 170(f)(8) and Regulations section
• Other evidence of payments received deduction. The organization should keep 1.170A-13(f). A charitable organization
in connection with fundraising activities. a copy for its records. See Form 8283 for that receives a payment made as a
more details. contribution is treated as the donee
Qualified intellectual property. An organization for this purpose even if the
organization described in section 170(c) organization (according to the donor’s
(except a private foundation) that instructions or otherwise) distributes the
receives or accrues net income from a amount received to one or more charities.
qualified intellectual property contribution The organization's acknowledgment
must file Form 8899, Notice of Income must:
From Donated Intellectual Property. See
Form 990, Part V, line 7g. The 1. Be written;
organization must file Form 8899 for any 2. Be contemporaneous;
tax year that includes any part of the 3. State the amount of any cash it
10-year period beginning on the date of received;
contribution but not for any tax years in 4. State:
which the legal life of the qualified
intellectual property has expired or the a. Whether the organization gave the
property failed to produce net income. donor any intangible religious benefits
(no valuation needed), and

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b. Whether the organization gave the 3. Describe, but need not value, written acknowledgment may indicate
donor any goods or services in return for certain goods or services given to the that no goods or services were provided
the donor’s contribution (a quid pro quo donor’s employees or partners; and in exchange for the donor’s payment.
contribution); and 4. Inform the donor that a charitable Certain membership benefits. Other
5. Describe goods or services the contribution deduction is limited as goods or services that are disregarded
organization: follows. for substantiation and disclosure
purposes are annual membership
a. Received (no valuation needed), Donor’s contribution benefits offered to a taxpayer in
and Less exchange for a payment of $75 or less
b. Gave (good faith estimate of value The organization’s money, goods, and per year that consist of:
needed). services given in return
1. Any rights or privileges that the
Equals
taxpayer can exercise frequently during
If the organization accepts a Donor’s deductible charitable
the membership period such as:
contribution in the name of one of its contribution.
activities or programs, then indicate the a. Free or discounted admission to
Exceptions. No disclosure statement
organization's name in the the organization's facilities or events, or
is required if the organization gave only:
acknowledgment as well as the
program's name. For example: “Thank 1. Goods or services with b. Free or discounted parking; or
you for your contribution of $300 to insubstantial value, 2. Admission to events that are:
(organization's name) made in the name 2. Certain membership benefits, a. Open only to members, and
of our Special Relief Fund program. No 3. Goods or services described in (1) b. Within the low-cost article
goods or services were provided in or (2) given to the employees of a donor limitation, per person.
exchange for your contribution.” organization or the partners of a donor
Similarly, if a domestic organization partnership, or Example 1. E offers a basic
membership benefits package for $75.
owns and controls a domestic 4. Intangible religious benefits. The package gives members the right to
disregarded entity, and the disregarded
entity receives a contribution, then These exceptions are defined below. buy tickets in advance, free parking, and
indicate the organization's name in the See also Regulations sections 1.170A-1, a gift shop discount of 10%. E’s $150
acknowledgment as well as the 1.170A-13, and 1.6115-1. preferred membership benefits package
also includes a $20 poster. Both the
relationship with the disregarded entity. Certain goods or services disregar- basic and preferred membership
For example: “Thank you for your ded for substantiation and disclosure packages are for a 12-month period and
contribution of $300 to (organization's purposes. include about 50 productions. E offers F,
name) made in the name of (name of
disregarded entity), which is treated as a Goods or services with a patron of the arts, the preferred
disregarded entity of (organization's insubstantial value. Generally, under membership benefits in return for a
name) for federal tax purposes. No goods section 170, the deductible amount of a payment of $150 or more. F accepts the
or services were provided in exchange for contribution is determined by taking into preferred membership benefits package
your contribution.” See Notice 2012-52, account the FMV, not the cost to the for $300. E’s written acknowledgment
2012-35 I.R.B. 317. charity, of any benefits that the donor satisfies the substantiation requirement if
received in return. However, the cost to it describes the poster, gives a good faith
Exception. The written the charity may be used in determining estimate of its FMV ($20), and disregards
acknowledgment need not include a whether the benefits are insubstantial. the remaining membership benefits.
good faith estimate of value for goods or See Cost basis next.
services given to the donor if they are: Example 2. In Example 1, if F
Cost basis. If a taxpayer makes a received only the basic membership
1. Goods or services with payment of $62.50 or more to a charity package for its $300 payment, E’s
insubstantial value, and receives only token items in return, acknowledgment need state only that no
2. Certain membership benefits, the items have insubstantial value if they: goods or services were provided.
3. Goods or services described in (1) • Bear the charity’s name or logo, and
or (2) given to the employees of a donor • Have an aggregate cost to the charity Example 3. G Theater Group
organization or the partners of a donor of $12.50 or less (low-cost article amount performs four plays. Each play is
partnership, or of section 513(h)(2)). performed twice. Nonmembers can
FMV basis. If a taxpayer makes a purchase a ticket for $15. For a $60
4. Intangible religious benefits. payment to a charitable organization in a membership fee, however, members are
These exceptions are defined below. fundraising campaign and receives offered free admission to any of the
benefits with an FMV of not more than performances. H makes a payment of
Disclosure statement for quid pro quo 2% of the amount of the payment, or $350 and accepts this membership
contributions. If the organization $125, whichever is less, the benefits benefit. Because of the limited number of
receives a quid pro quo contribution of received have insubstantial value in performances, the membership privilege
more than $75, the organization must determining the taxpayer’s contribution. can't be exercised frequently. Therefore,
provide a disclosure statement to the G’s acknowledgment must describe the
donor. See section 6115. The dollar amounts given above free admission benefit and estimate its
The organization’s disclosure ! are applicable to tax year 2023 value in good faith.
statement must: CAUTION under Rev. Proc. 2022-38,
Certain goods or services provided
2022-45 I.R.B. 1, section 3.34. They are to donor’s employees or partners.
1. Be written; adjusted annually for inflation. Certain goods or services provided to
2. Estimate in good faith the value of employees of donor organizations or
the organization’s goods or services When a donee organization provides a
given in return for the donor’s donor only with goods or services having partners of donor partnerships may be
contribution; insubstantial value under Rev. Proc. disregarded for substantiation and
2022-38 (and any successor disclosure purposes. Nevertheless, the
documents), the contemporaneous donee organization's disclosure

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statement must describe the goods or • A pledge card or other document from • Cash,
services. A good faith estimate of value the donee organization that shows its • Property,
isn't needed. name. For contributions of $250 or more, • Services,
Example. Museum J offers a basic the document must state that the donee • Benefits, and
membership benefits package for $40. It organization provides no goods or • Privileges.
includes free admission and a 10% gift services for any payroll contributions. In consideration for. A donee
shop discount. Corporation K makes a The amount withheld from each payment organization provides goods or services
$50,000 payment to J and in return, J of wages to a taxpayer is treated as a in consideration for a taxpayer’s payment
offers K’s employees free admission, a separate contribution. if, at the time the taxpayer makes the
T-shirt with J’s logo that costs J $4.50, Substantiation of matched payment to the donee organization, the
and a 25% gift shop discount. Because payments. If a taxpayer’s payment to a taxpayer receives, or expects to receive,
the free admission is a privilege that can donee organization is matched by goods or services in exchange for that
be exercised frequently and is offered in another payor, and the taxpayer receives payment.
both benefit packages, and the value of goods or services in consideration for its Goods or services a donee
the T-shirts is insubstantial, Museum J's payment and some or all of the matching organization provides in consideration for
disclosure statement need not value or payment, those goods or services will be a payment by a taxpayer include goods
mention the free admission benefit or the treated as provided in consideration for or services provided in a year other than
T-shirts. However, because the 25% gift the taxpayer’s payment and not in the year in which the donor makes the
shop discount to K’s employees differs consideration for the matching payment. payment to the donee organization.
from the 10% discount offered in the Disclosure statement. An Intangible religious benefits.
basic membership benefits package, J's organization must provide a written Intangible religious benefits are provided
disclosure statement must describe the disclosure statement to donors who only by organizations organized
25% discount, but need not estimate its make a quid pro quo contribution in exclusively for religious purposes.
value. excess of $75 (section 6115). This Examples include:
requirement is separate from the written
Definitions substantiation acknowledgment a donor • Admission to a religious ceremony;
Substantiation. It is the responsibility needs for deductibility purposes. While, and
of the donor: in certain circumstances, an organization • De minimis tangible benefits, such as
• To value a donation, and may be able to meet both requirements wine provided in connection with a
• To obtain an organization's written with the same written document, an religious ceremony.
acknowledgment substantiating the organization must be careful to satisfy the Penalties. A charity that knowingly
donation. section 6115 written disclosure statement provides a false substantiation
requirement in a timely manner because acknowledgment to a donor may be
There is no prescribed format for the of the penalties involved. subject to the penalties under section
organization's written acknowledgment of Quid pro quo contribution. A quid 6701 and/or section 7206(2) for aiding
a donation. Letters, postcards, or pro quo contribution is a payment that is and abetting an understatement of tax
computer-generated forms may be made both as a contribution and as a liability.
acceptable. The acknowledgment must, payment for goods or services provided Charities that fail to provide the
however, provide sufficient information to by the donee organization. required disclosure statement for a quid
substantiate the amount of the deductible Example. A donor gives a charity pro quo contribution of more than $75 will
contribution. The organization may either: $100 in consideration for a concert ticket incur a penalty of $10 per contribution,
• Provide separate statements for each valued at $40 (a quid pro quo not to exceed $5,000 per fundraising
contribution of $250 or more, or contribution). In this example, $60 would event or mailing. The charity may avoid
• Furnish periodic statements be deductible. Because the donor’s the penalty if it can show that the failure
substantiating contributions of $250 or payment exceeds $75, the organization was due to reasonable cause (section
more. must furnish a disclosure statement even 6714).
Separate contributions of less than though the taxpayer’s deductible amount
$250 aren't subject to the requirements of doesn't exceed $75. Separate payments Appendix K. Reporting
section 170(f)(8), whether or not the sum of $75 or less made at different times of
of the contributions made by a taxpayer the year for separate fundraising events Information for Section
to a donee organization during a tax year won't be aggregated for purposes of the 501(c)(21) Black Lung
equals $250 or more. $75 threshold.
Contemporaneous. A written Good faith estimate. An organization Trusts
acknowledgment is contemporaneous if may use any reasonable method in For tax years beginning before January 1,
the donor obtains it on or before the making a good faith estimate of the value 2021, section 501(c)(21) black lung trusts
earlier of: of goods or services provided by that that could not use Form 990-N,
• The date the donor files the original organization in consideration for a e-Postcard (see Who Must File, earlier),
return for the tax year in which the taxpayer’s payment to that organization. used Form 990-BL to meet the reporting
contribution was made, or A good faith estimate of the value of requirements of section 6033. A section
• The due date (including extensions) for goods or services that aren't generally 501(c)(21) black lung trust, trustee, or
filing the donor’s original return for that available in a commercial transaction disqualified person liable for section 4951
year. may be determined by reference to the or 4952 excise taxes also used Form
Substantiation of payroll FMV of similar or comparable goods or 990-BL to report and pay those taxes.
contributions. An organization may services. Goods or services may be
substantiate an employee’s contribution similar or comparable even though they For tax years beginning after
by deduction from its payroll by: don't have the unique qualities of the December 31, 2020, section 501(c)(21)
• A pay stub, Form W-2, or other goods or services that are being valued. trusts will use Form 990 instead of Form
document showing a contribution to a Goods or services. Goods or 990-BL to meet section 6033 reporting
donee organization, together with services include: requirements. A section 501(c)(21) black
lung trust, trustee, or disqualified person

2023 Instructions for Form 990 95

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liable for section 4951 or 4952 excise    Section 501(c)(21) Black Lung 
taxes will use Form 6069 to report and                          Trusts
pay sections 4951 and 4952 excise 
taxes.                                            Form 990-BL                   Form 990
In general, a section 501(c)(21) trust    Heading  FMV of the        Part X,    Check the 
will complete Form 990 in the same        Area     trust's assets    Balance    box at the top 
                                                   at the            Sheet      of Part X and 
manner as any other organization                   beginning of                 include a note 
required to file Form 990, including               the operator's               on 
(without limitation) schedules or forms            tax year                     Schedule O 
                                                   within which                 (Form 990) 
identified upon completion of Part IV,             the trust's tax              providing the 
Checklist of Required Schedules; or Part           year begins.                 FMV at the 
V, Statements Regarding Other IRS                                               beginning of 
Filings and Tax Compliance.                                                     the operator’s 
                                                                                year within 
The following chart is intended to help                                         which the 
                                                                                trust’s year 
section 501(c)(21) black lung trusts                                            begins. 
identify some of the key lines on Form    Part I,  Contributions  Part VIII,    Enter the total 
990 that correspond with certain lines of Analysis of  received      Statement of  contributions 
Form 990-BL, especially a heading block   Revenue  under section  Revenue,      received 
item and in Part I.                       and      192 from the      Line 1f    under section 
                                          Expenses,  coal mine                  192 from the 
                                          Line 1   operator who                 coal mine 
                                                   established                  operator who 
                                                   the trust.                   established 
                                                                                the trust.
                                          Part I,  Interest on       Part VIII, Investment 
                                          Analysis of  securities of Statement of  income 
                                          Revenue  the U.S.,         Revenue,   (including 
                                          and      state, and        Line 3     dividends, 
                                          Expenses,  local                      interest, and 
                                          Lines 2a governments,                 other similar 
                                          and 2b   described in                 amounts). 
                                                   section 501(c)
                                                   (21)(D)(ii).
                                          Part I,  Contributions  Part IX,      Grants and 
                                          Analysis of  to the Federal  Statement of  other 
                                          Revenue  Black Lung        Functional assistance to 
                                          and      Disability        Expenses,  domestic 
                                          Expenses,  Trust Fund.     Line 1     organizations 
                                          Line 4                                and domestic 
                                          Part I,  Premiums                     governments. 
                                          Analysis of  for insurance            (Detail 
                                          Revenue  to cover                     reported on 
                                          and      liabilities                  Schedule I 
                                          Expenses,  described in               (Form 990).) 
                                          Line 5   section 
                                                   501(c)(21)(A)
                                                   (i)(I).
                                          Part I,  Other             Part IX,   Grants  and 
                                          Analysis of  payments to   Statement of  other 
                                          Revenue  or for the        Functional assistance  to 
                                          and      benefit of        Expenses,  domestic 
                                          Expenses,  eligible coal   Line 2     individuals. 
                                          Line 6   miners,                      (Detail 
                                                   retired                      reported  on 
                                                   miners, or                   Schedule  I 
                                                   beneficiaries.               (Form 990).)

       96                                                                                        2023 Instructions for Form 990

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Index
 
                                         Appendix I, Use of Form 990 or         CEO  21
$10,000–per-item exception     28          990-EZ To Satisfy State Reporting    CEO, executive director, or top 
$10,000–per-related organization           Requirements    92                   management official      55
  exception   28                         Appendix J, Contributions 93           Certified historic structure             55
35% controlled entity   17 53,           Appendix K, Reporting Information for  Change of address   91
                                           Section 501(c)(21) Black Lung        Changes in net assets    92
A                                          Trusts 95                            Charitable risk pools  3
Accountable plan     20 53,            Applicable tax-exempt                    Child care organizations   3
                                         organization   53 85, 
Accountant   50                                                                 Children 2
                                       Application for recognition of 
Accounting:                              exemption   90                         Church  3 55, 
  Fees 45                              Application pending   9                  Church-affiliated organization             4
  Period 5                             Art 12 53,                               Closely held stock 55
Accounting fees  45                    Articles of incorporation  22            Club 17
Accounting period    5 8,              ASC 2016–14   53                         Code(s) 3
Accounts payable     49                ASC 740   53                             Collectibles 55
Accounts receivable    48              ASC 958   12 53,                         Collections of works of art, historical 
Accrual 6                              Assessments   38                         treasures, and other similar 
                                                                                assets   55
Activities 11                          Asset(s):                                College 78
Activities conducted outside the         Net 49                                 Committee 4
  United States  53
                                         Total 49
Activities outside the United                                                   Compensation    13 25 36 55 82, , ,      , 
  States   53                          Assistance to individuals   44           Current officers  45
Address:                               Attachments   8                          Disqualified persons   26 45, 
  Change in   9                        Attorney  11                             Former officers   25
  Website  10                          Audit 54 84,                             Other persons   26
Address Change       8                 Audit committee  20 54,                  Reasonable     87
Administrative  19                     Audit guides  92                         Reportable    27
Advance ruling period     4            Audited financial statements   12 54,    Table   32
Advertising  46                        Automatic revocation    7                Compilation (compiled financial 
Affiliate/affiliates 46 84,                                                     statements)     13 55, 
  Expenses   46                        B                                        Completing the heading   8
  Payments   46                        Backup withholding    15                 Conflict of interest policy 56
  Purchases   46                       Balance sheet   47                       Conflicts of interest policy             22 24, 
  State or national organizations 46   Bank account  15                         Conservation easement    12 56, 
Affiliated organizations    86         Bank or financial institution trustee    Consolidated financial statement                12, 
Allocations:                             Exception  31                          83
  Grants, and  11                      Benefits:                                Contemporaneous    87
Alternate test 78                        Disregarded 31                         Contracts 88
Amended Return       9                   Employee   45                          Contributing employer    63 71, 
  Description of amendment     6         Members    44 87,                      Contributions  12 37 39 56, , , 
  Name change amendment        6         Membership    40                       Disclosure statement     16
Annual information return   79         Bingo 42 54,                             Donation of services   38
Anti-abuse rule 78                     Board designated endowment               Donor advised funds      86
Appendix:                                (quasi)  12                            Government     38
  Appendix A, Exempt Organizations     Board-designated endowment           54  Government grants   38
  Reference Chart      76              Bond issue   40 54,                      Membership dues     11 38, 
  Appendix B, How to Determine         Bonds, tax-exempt   49                   Noncash   39
  Whether an Organization's Gross      Bonus 88                                 Nondeductible    16
  Receipts Are Normally $50,000 (or    Book value   48                          Quid pro quo    16
  $5,000) or Less      77              Books of account    6                    Contributor  2
  Appendix C, Special Gross Receipts   Business activities 39                   Contributors, Schedule of   39
  Tests for Determining Exempt         Business Activity Codes    52            Control 14 57, 
  Status of Section 501(c)(7) and      Business code    40                      Controlled entity 14 57, 
  501(c)(15) Organizations     77
  Appendix D, Public Inspection of     Business relationship   21 54,           Controlling organization:
  Returns     78                                                                Section 512(b)(13)  3
  Appendix E, Group Returns—           C                                        Controlling organization under 
  Reporting Information on Behalf of   Calendar year 5                          section 512(b)(13)     58
  the Group     82                     Capital contributions   17               Cooperative service organizations               3
  Appendix F, Disregarded Entities and Capital gains 40                         Copies  7
  Joint Ventures—Inclusion of          Capital stock accounts  50               Core form 58
  Activities and Items      83                                                  Corporation   10
                                       Capital surplus  50
  Appendix G, Section 4958 Excess                                               Credit counseling services               58
  Benefit Transactions      85         Cash  47
  Appendix H, Forms and Publications   Cash contributions  54                   Current year  58
  to File or Use     90                Cash receipts and disbursements         6
                                       Central organization  7 55, 

Instructions for Form 990                                                                                                       97

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                                         EIN 60                                   Government agencies     39
D                                        Email subscription    2                  Initiation 78
De minimis fringe benefit   87           Employee    61                           Legal   45
Debt management plan services         58 Employee benefit plan    4               Membership     77
Defeasance escrow      40 58,            Employee benefits     45                 Registration   39
Deferred charges     48                  Employee(s)  27                          Figuring gross receipts 77
Deferred compensation      58            Employees, key  27                       FIN 48 83
Deferred revenue     49                  Employer identification number (EIN):    FIN 48 (ASC 740)   62
Defined benefit plan    31                 Disregarded entities  84               Final return 6 9, 
  Nonqualified  32                         Section 501(c)(9) organizations 9      Financial account  15
  Qualified 31                           Endowment fund      12 61,               Financial statements  62
Defined contribution plan:               Endowment funds     12                   Fiscal year 5 62, 
  Qualified 31                           EO Determinations     11                 Five highest compensated 
Dependent care assistance      32        Equipment   48                           employees      26
Depreciation  47                         Escrow or custodial account     49 61,   Fixed payment    88
Determination letter   3                 Estates 37                               FMV 14 18 19 22 37 38 40 42 47, , , , , , - , , 
Direct expenses  41                      Estimate, reasonable    10               50 59 72 86 88 89 94 96, , , , , , -
Director 13 58,                          Excess benefit transaction   61 85 87, - Foreign 15
Director or trustee  26 58,                Churches  89                           Accounts     16
Disclosure  16                             Correction 89                          Organization   4
  Conflict of interest 24                  Donor advised funds    89              Foreign government   62
  Disqualified person(s)  21               Excess payment    89                   Foreign individual 62
  Excess business holdings    16           Excise tax 88                          Foreign organization 62
  Statement 16                             Insufficient payment  89               Form 8976, Notice of Intent to 
Disclosure of excess business              Revenue sharing transactions   89      Operate Under Section 501(c)
                                                                                  (4)  91
  holdings  16                             Revocation of exemption    89          Forms:
Disqualified person    58                  Section 4958 85                        FinCEN Form 114      91
Disqualified persons    86               Excess business holdings     16          Form 1023-EZ, Streamlined 
Disregarded benefits    31 32,           Excise taxes 88                              Application for Recognition of 
Disregarded entities    8 28 83, ,       Executive director  24                       Exemption Under Section 501(c)(3) 
Disregarded entity or entities     59    Exempt bond    61                            of the Internal Revenue Code.          90
Dissolution 84                           Exempt function     39                   Form 1023, Application for 
Distributions 45                         Exempt organizations, types of   76          Recognition of Exemption Under 
Dividends 39                             Exempt purposes     11 22 42, ,              Section 501(c)(3)  90
Document retention and destruction       Expenses    40                           Form 1024-A, Application for 
  policy 24                                Allocating indirect 43                     Recognition of Exemption under 
                                                                                      Section 501(c)(4) of the Internal 
Domestic government      59                Direct 41                                  Revenue Code     91
Domestic individual    59                  Functional 42                          Form 1024, Application for 
Domestic organization     60               Fundraising  41                            Recognition of Exemption Under 
Donations  38                              Indirect expenses   43                     Section 501(a)   90
  Of services 38                           Management and general     43          Form 1040-SR, U.S.Income Tax 
  Of use of materials, equipment or        Occupancy    46                            Return for Seniors 91
  facilities  38                           Political 12                           Form 1040, U.S. Individual Income Tax 
  Of vehicles 16                           Postage   46                               Return   91
Donor advised fund     60                  Printing  46                           Form 1041, U.S. Income Tax Return 
Donor advised fund(s):                     Program service   42 47,                   for Estates and Trusts 91
  Disqualified person   86                 Shipping  46                           Form 1065, U.S. Return of Partnership 
                                                                                      Income    4
  Donor advisor 17                         Supplies  46                           Form 1096, Annual Summary and 
  Exceptions  89                           Telephone  46                              Transmittal of U.S. Information 
  Excess benefit transaction   86        Extension of time to file  6                 Returns   91
  Grants 86                                                                       Form 1098 series     91
  Sponsoring organization   3            F                                        Form 1120–POL, U.S. Income Tax 
Donor advisor   60                       Facility/facilities 11                       Return for Certain Political 
Donor contributions:                     Facts and circumstances      81              Organizations  91
  Acknowledgment     16                  Fair market value (FMV)    61            Form 1128, Application To Adopt, 
                                                                                      Change or Retain a Tax Year            91
Donor-Imposed Restriction      60        Family:
                                                                                  Form 2848, Power of Attorney and 
Donor-Restricted Endowment                 Family member     86                       Declaration of Representative          91
  fund 60
Dues 38                                  Family member, family                    Form 3115, Application for Change in 
                                           relationship 62                            Accounting Method   91
  Club 32                                FASB ASC 958   37 49,                    Form 3520, Annual Return To Report 
  Membership    40 46,                   Federal unemployment tax (FUTA)     90       Transactions with Foreign Trusts 
  Paid to affiliates 46                  Federated fundraising agencies    38         and Receipt of Certain Foreign 
                                         Federated fundraising                        Gifts 91
E                                          organizations     44                   Form 4506–A, Request for a Copy of 
e-Postcard (see also Form 990-N)      77 Fees 45                                      Exempt or Political Organization 
Economic benefit     86                    Accounting   45                            IRS Form   91
  Disregarded   87                         Copies 80                              Form 4506, Request for Copy of Tax 
  Nontaxable fringe benefits  87           Fundraising  45                            Return   91

          98                                                                             2023 Instructions for Form 990

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Form 4562, Depreciation and            Form 8940, Request for Miscellaneous  Government:
Amortization 91                        Determination, Request for             Agency   39
Form 4720, Return of Certain Excise    Miscellaneous Determination,           Contracts  39
Taxes Under Chapters 41 and 42 of      under Section 507, 509(a), 4940,       Contributions   38
the Internal Revenue Code    91        4942, 4945, and 6033 of the 
Form 5471, Information Return of U.S.  Internal Revenue Code      91          Fees  39
Persons With Respect to Certain        Form 926, Return by a U.S. Transferor  Grants   38 43, 
Foreign Corporations 91                of Property to a Foreign               Official 46
Form 5500, Annual Return/Report of     Corporation    90                      Organization    4
Employee Benefit Plan  91              Form 940, Employer's Annual Federal   Government official   63
Form 5578, Annual Certification of     Unemployment (FUTA) Tax               Governmental issuer     40 63, 
Racial Nondiscrimination for a         Return      90                        Governmental unit    49 63, 
Private School Exempt From             Form 941, Employer's Quarterly        Governmental Unit    63
Federal income Tax. 91                 Federal Tax Return     90             Grants 11 37 44, , 
Form 5768, Election/Revocation of      Form 943, Employer's Annual Tax        Allocations, and  11
Election by an Eligible Section        Return for Agricultural 
501(c)(3) Organization To Make         Employees      90                      Contributions   11
Expenditures To Influence              Form 990-PF, Return of Private         Government contributors     38
Legislation 91                         Foundation or Section 4947(a)(1)       Payable  49
Form 7004, Application for Automatic   Trust Treated as Private               Receivable   47
Extension of Time to File Certain      Foundation     4                      Grants and other assistance                 63
Business Income Tax, Information,      Form 990-T, Exempt Organization       Grants and other assistance outside 
and Other Returns 91                   Business Income Tax Return     90      the United States    13
Form 720, Quarterly Federal Excise     Form 990–EZ, Short Form Return of     Gross proceeds     63
Tax Return  90                         Organization Exempt From Income       Gross receipts   63 77, 
Form 8038 series, Tax Exempt           Tax    10                              $50,000 or less   77
Bonds  91                              Form 990–N, Electronic Notice          Acting as agent   77
Form 8274, Certification by Churches   (e-Postcard) for Tax-Exempt 
and Qualified Church-Controlled        Organizations Not Required To File     Figuring 77
Organizations Electing Exemption       Form 990 or 990–EZ       3            Gross receipts test:
from Employer Social Security and      Form SS-4, Application for Employer    $5,000   77
Medicare Taxes  91                     Identification Number      91          $50,000  77
Form 8282, Donee Information           Form W-2, Wage and Tax                Gross rents 40
Return 91                              Statement      90                     Gross revenue    15
Form 8283, Noncash Charitable         Forms and publications  15             Gross sales price  40
Contributions 91                      Foundations  27                        Group exemption    63 80, 
Form 8300, Report of Cash Payments    Fringe benefits 87                      Central/parent organization                80
Over $10,000 Received in a Trade       De minimis  87                        Group return  64 82, 
or Business 91                         Nontaxable  87
Form 8328, Carryfoward Election of    Functional expenses    42              H
Unused Private Activity Bond 
Volume Cap   91                        Allocating indirect 43                Heading  8
Form 8718, User Fee for Exempt         Fundraising 43                        Health benefits  31
Organization Determination Letter      Management and general     43         Helpful hints 2
Request 91                             Program service    42                 Highest compensated employee                  64, 
Form 8821, Tax Information            Fund Balances   49 50,                  84
Authorization 91                      Fundraising  38 62,                    Historical treasure  12 64, 
Form 8822-B, Change of Address or      Activities  13                        Hospital 83
Responsible Party—Business        91   Events 38                             Hospital (or cooperative hospital 
Form 8868, Application for Extension   Expenses    43                         service organization)     64
of Time To File an Exempt              Fees 45                               Hospital organization   64
Organization Return or Excise 
Taxes Related to Employee Benefit      Records for tax deductible            Hospital/hospital facility 64
Plans 6 91,                            contributions  7                      Hours per week    29
Form 8870, Information Return for     Fundraising activities 62              Household goods    64
Transfers Associated With Certain     Fundraising events   41 62, 
Personal Benefit Contracts   91       Funds 50                               I
Form 8871, Political Organization                                            Income:
Notice of Section 527 Status   91     G
                                                                              Exempt function   11
Form 8872, Political Organization     GAAP  62                                Investment   40
Report of Contributions and 
Expenditures  91                      Gaming 42 63,                           Rental   39
Form 8886–T, Disclosure by            GEN (Group exemption number)    10      Unrelated business     15
Tax-Exempt Entity Regarding           Generally accepted accounting          Incomplete return  7
Prohibited Tax Shelter                 principles  11                        Independent contractor    37 64, 
Transaction 91                        Generally accepted accounting          Independent voting member of 
Form 8886, Reportable Transaction      principles/GAAP     63                 governing body     20 65, 
Disclosure Statement   91             Gifts 37 39,                           Indoor tanning services    18
Form 8899, Notice of Income From      Goods 41                               Information return  79
Donated Intellectual Property  91      Goods or services   41                Information technology    45 46, 
                                       Goods sold, cost of 42                Initial contract 65 88, 
                                      Governance   85                        Instant bingo 42 65, 
                                      Governing body  63 84,                 Institutional trustee 26 65, 
                                      Governing documents     22             Insurance 47

2023 Instructions for Form 990                                                                                               99

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Insurance contract    78                Miscellaneous     6                    Pledges receivable  47
Integrated auxiliary  3                   Expenses   47                        Policies:
Intellectual property   16              Mission 4                              Conflicts of interest 22
Interest 40 46,                         Mission society    4                   Document retention and 
  Mortgage   46                         Money market funds       47              destruction     24
  Tax-exempt    18                      Mutual or cooperative electric         Joint venture  25
Interest income    39 40,                 companies     17                     Nondiscrimination   91
  Notes and loans receivable  40                                               Whistleblower     24
  Securities  40                        N                                      Political:
Interested persons    84                Net assets   49                        Expenses    83
Inventory   42                          Net Assets with donor restrictions  67 Political campaign activities             68
Investment  40                          Net Assets without Donor               Political organization 4
  Committee    20                         Restrictions    67                   Penalties   78
  Dividend  40                          Noncash contribution     39            Public inspection   78
  Income    78                          Noncash contributions      67          Section 527    3
  Interest  40                          Nonexempt charitable trust    67       State or local 3
  Management       22                   Nonfixed payments      88              Political subdivision 68
  Program-related     40                Nonprofit health insurance issuer  4   Postage cost 79
  Rents  40                             Nonqualified deferred                  Power of attorney 91
  Savings and temporary cash     47       compensation      67                 Premiums  78
Investments   48                        Nonqualified defined benefit plan  32  Prepaid expenses    48
                                        Nonqualified defined contribution      Principal officer 68
J                                         plan  32 34,                         Printing  46
                                        Nontaxable fringe benefit   87         Private business use   68 85, 
Joint costs 47                          Notes receivable    48                 Private foundation  68 85, 
Joint venture  65 84,                   Number of employees      84            Privileged relationship  21
                                        Nursing homes     39
K                                                                              Proceeds  40 68, 
                                                                               Professional fundraising services             45, 
Key employee    27 66,                  O                                      68
                                        Occupancy    46                        Program service   11
L                                         Expense    46                        Program service accomplishments, 
Land 48                                 Officer 26 67,                         statement of    11
Late filing 7                           Offices 79                             Program service expenses                  42
Legal fees  45                          “On behalf of” issuer    67            Program service revenue    39
Legislation 66                          Ordinary course of business     21     Government agency      39
Liabilities, total 49                   Organization manager     67 89,        Insurance premiums     39
Liquidation  83                         Organization(s)    4 89,               Interest income   40
List of states 6                          Affiliated 86                        Medicaid    39
Loans:                                    Form of 10                           Medicare    39
  Receivable   48                         Not required to file 4               Membership fees     40
Lobbying   66                           Organizational documents      82       Program-related investments                 39
  Activity/Activities 12                Organizations:                         Rental income     39
  Expenses    83                          Foreign countries, in  4             Section 501(c)(9) organization              39
  Grassroots   45                       Other assets    48                     Unrelated trade or business 
                                                                                 activities  39
  In-house expenditures   45            Other compensation       28
                                                                               Program-related investment                39 68, 
  Joint ventures   84                   Ownership    14
Lobbying activities   66                                                       Prohibited tax shelter transactions              16
Lobbying expenditures     83            P                                      Proxy tax 12
                                                                               PTIN 10
Local governmental unit    49           Paid preparer   10                     Pub. 3079, Tax-Exempt Organizations 
Lotteries 41                            Paid-in capital   50                   and Gaming      63
                                        Paperwork Reduction Act Notice     50  Public charity 68 83, 
M                                       Partnership  84                        Public Inspection 78
Maintaining offices, employees, or      Payables  49                           Public interest law firm 11
  agents    66                          Payments:                              Public support 90
Management     84                         Cash  91                             Publications 15
Management and general                    Compensation     87                  Compliance Checks      92
  expenses    43
                                          Nonfixed   88
Management company        21 66,                                               Group Exemptions      92
                                          Severance   45
Medicaid   39                                                                  Pub. 15–A, Employer's Supplemental 
                                          To affiliates 46                       Tax Guide (Fringe Benefits)               92
Medical research   66 79, 
                                        Payroll taxes   45                     Pub. 15, (Circular E) Employer's Tax 
Medicare   90                                                                    Guide     91
                                        Penalties 6 16, 
Meetings   46                                                                  Pub. 1771, Charitable Contributions–
                                          Failure to file 6
Member of the governing body     20 66,                                          Substantiation and Disclosure 
                                          Perjury 7
Membership     46                                                                Requirements      92
                                        Pension plan contributions    45
  Assessments      38                                                          Pub. 1779, Independent Contractor or 
                                        Personal benefit contracts    16
  Benefits  40                                                                   Employee     37
                                        Phone help   2
  Dues   38 46,                                                                Pub. 1828, Tax Guide for Churches 
                                        Photographs of Missing Children    2
Merger, articles of   8                                                          and Religious Organizations               92

           100                                                                      2023 Instructions for Form 990

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  Pub. 3079, Tax-Exempt Organizations      Relationship 40                             Disclosure of transactions and 
  and Gaming       92                    Reasonable compensation      70                   relationships 19
  Pub. 3386, Tax Guide for Veterans      Reasonable effort   70                       Section 501(c)(4):
  Organizations    92                    Reasonableness, rebuttable                    Applicable organization  85
  Pub. 3833, Disaster Relief, Providing    presumption of    88                       Section 501(c)(5):
  Assistance Through Charitable          Receivable  14                                Lobbying expenses    12
  Organizations    92                      Account  47                                 Membership dues    40
  Pub. 4220, Applying for 501(c)(3)        Grants  47                                 Section 501(c)(6):
  Tax-Exempt Status    92
  Pub. 4221–PC, Compliance Guide for       Pledges  47                                 Lobbying expenses    12
  501(c)(3) Public Charities 92          Reconciliation 6                              Membership dues    40
  Pub. 4221–PF, Compliance Guide for     Reconciliation of net assets   50            Section 501(c)(7)  17 84, 
  501(c)(3) Private Foundations     92   Recordkeeping   7                            Section 501(c)(9)  9
  Pub. 4302, A Charity's Guide to        Refunding escrow    14 70,                   Section 6033(e)  12
  Vehicle Donation    92                 Refunding issue    70                        Securities 48
  Pub. 4303, A Donor's Guide to Vehicle  Reimbursement:                               Security/securities 71
  Donation      92                         Of expenses  20                            Security/Securities 41
  Pub. 463, Travel, Entertainment, Gift,   Of taxes 87                                Sequencing list to complete the form 
  and Car Expenses     92                Related organization   20 26 71, ,            and schedules     4
  Pub. 525, Taxable and Nontaxable       Religious order 20 71,                       Severance payments    45
  Income     92                          Rent/rental 40                               Shipping 46
  Pub. 526, Charitable Contributions 92    Expense   40                               Short accounting period   5 72, 
  Pub. 538, Accounting Periods and         Income  39                                 Short period 72
  Methods       92                                                                    Short year and final returns       31
  Pub. 557, Tax-Exempt Status for Your   Reportable compensation      13 71, 
  Organization     92                    Reporting information from third             Short year and final returns.      32
  Pub. 561, Determining the Value of       parties 8                                  Signature  10
  Donated Property    92                 Requirements for a properly                  Signature block  10
  Pub. 598, Tax on Unrelated Business      completed Form 990       7                 Significant disposition of assets    84
  Income of Exempt                       Research  43                                 Significant disposition of net 
  Organizations    92                    Retained earnings   50                        assets  72
  Pub. 892, How to Appeal an IRS         Returns and allowances     42                Social club 17
  Decision on Tax Exempt Status      92  Revenue  42 49,                              Social security:
  Pub. 946, How To Depreciate              Deferred  49                                Tax  45
  Property   92                            Gross  15                                  Solicitations of nondeductible 
  Pub. 947, Practice Before the IRS and    Program service   39                        contributions   16
  Power of Attorney   11                   Special events  41                         SOP 98-2  47
Publicly traded securities 48 69,          Sweepstakes, raffles, and lotteries     41 Special events  41
Pull tabs 69                             Revenue-sharing transactions           89    Specific instructions for Form 990   8
Pull-tabs 42                             Review of financial statement          71    Sponsoring organization   3 72, 
Purchases from affiliates 46             Review of financial statements         13    State:
Purpose of Form    2                     Revocation of exemption    89                 Filing requirement 92
                                         Rounding off to whole dollars          7      Reporting requirements   6
Q                                        Royalties 40                                 State of legal domicile 10 72, 
Qualified 501(c)(3) bond 69                                                           Statement(s) 92
Qualified conservation                   S                                             Activities outside of United States 13
  contribution  69                       Salaries 45                                   Audited financial 82
Qualified defined benefit plan  31       Sales 42                                      Functional expenses   42
Qualified defined contribution             Of inventory 39                             Position 98–2  47
  plan  31                                                                             Program service accomplishments     11
Qualified intellectual property 16       Sarbanes-Oxley    24
Qualified state or local political       Savings  47                                   Revenue    37
  organization  3 70,                    Savings accounts    47                       Subordinate organization  72 80, 
Quasi-endowment    70                    Schedule of contributors   12                Substantial contributor   61 86, 
Quid pro quo contribution:               Scholarships  12                             Substantial influence  86
  Disclosure statement 16                School  71                                   Supported organization    72 86, 
                                         Section 4947(a)(1) trusts  11 18,            Supporting organization   73 87, 
R                                        Section 4958  85 88 89, ,                    Sweepstakes   41
                                         Section 4958, excise taxes:
Racial nondiscrimination  91                                                          T
                                           Disqualified persons 86
Raffles 41                                                                            Tax shelter transaction 16
                                           Organization managers    89
Reasonable:                                                                           Tax year 27 73, 
                                         Section 4968  18 19, 
  Amount  79                                                                          Tax-exempt bond    73
                                         Section 501(c)(12)   17
  Belief 81                                                                           TE/GE EO Determinations    78
                                         Section 501(c)(15)   3 77, 
  Burden  79                                                                          Telephone number    9
                                         Section 501(c)(21):
  Cause   7                                                                           Term endowment     73
                                           black lung trusts 3
  Compensation  20                                                                    Terminated  9
                                           black-lung trust 95
  Effort 21 31,                                                                       Territory of the United States:
                                           trust 1 13 39 40 44 47 49, , , , , , 
  Estimate  10                                                                         Territory 73
                                         Section 501(c)(3)   3
  Fee 79                                                                              Territory organization:
                                           Applicable organization  85
  Knowledge  86                                                                        U.S. Territory 4

2023 Instructions for Form 990                                                                                             101

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Text message contribution     93     Uncollectible pledges 37                  Voluntary employees' beneficiary 
Top financial official 27 73,        Uniform Guidance, 2 C.F.R. Part 200,       association 9
Top management official     27 73,    Subpart F  50 84,                        Volunteer 10 74, 
Total assets  49 73,                 Uniform Prudent Management of             Volunteer exception 31
Total liabilities 49                  Institutional Funds Act                  Voting member of the governing 
Transfers 14                          (UPMIFA)   49                             body 74
  Personal benefit contracts  16     Unincorporated association  8             Voting member of the governing 
  To controlled entities 14          United States 10 73,                       body/board  20
Travel expense    46                 University/universities 12
Trust 8                              Unrelated business   15 73,               W
Trust fund recovery penalty:          Income 37                                Wages 45
  Penalties 92                        Income tax 79                            Website address   10
Trustee 73                            Revenue    40                            Whistleblower policy 24
Trustee(s) 10 13 20 26, , ,          Unrelated business gross income        73 Widely available 81
  Institutional 26                   Unrelated business income   43 73,        Withholding:
Tuition assistance   32              Unrelated organization  13 73,             Backup   15
                                     Unrelated trade or business 73            Works of art 12 74, 
U                                     Activities 39
                                      Gross income  85
U.S. territory  4 38 60 63 73, , , ,                                           Y
                                                                               Year of formation 10 74, 
U.S. Territory:                      V
  Territory organization  3
U.S. Treasury bills  47              Vehicle donations 93

          102                                                                        2023 Instructions for Form 990

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