This guidebook, originally drafted in 2009 to summarize the redesigned Form 990 filing requirements applicable to community foundations, incorporates IRS updates through the 2013 Form 990.
Is your organization in compliance with filing its Form 990 and the public disclosure rules that apply to charities?
In-Depth knowledge on Tax Filing & Audits
The persistent scrutiny of nonprofit governance has prompted leaders at many types of organizations to take steps to assure that their own houses are in good legal and financial order. For private foundations, this checklist is a good place to start.
Frequently asked questions and the basics of internal audits.
While the requirements regarding electronic filing of Forms 990 and 990-PF have not changed, the electronic filing requirement for some organizations is still relatively new.
How to report direct charitable activities on Form 990-PF.
Our staff just received a request for a copy of our foundation's Form 990-PF. Are we required to provide this information?
Are corporate foundations required to file electronically the 2006 Form 990 or Form 990-PF?
Annual IRS requirements for small public charities.
Identifies the filling and public disclosure requirements for split-interest trusts such as charitable remainder trusts and pooled income funds.