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Form 990 Internal Revenue Service Reporting Requirements

Verrill

Reporting Deferred Compensation on Form 990

Verrill on

Tax-exempt organizations often provide deferred compensation to their officers, key employees, and most highly compensated employees. Like current compensation payable to such employees, deferred compensation must be reported...more

Baker Donelson

Spotlight on Non-Profits: IRS Eliminates Donor Reporting Requirements for Certain Tax-Exempt Organizations

Baker Donelson on

The IRS recently released Revenue Procedure 2018-38 (the "Revenue Procedure"), which exempts certain tax-exempt organizations from the requirement of reporting the names and addresses (the "Donor Information") of substantial...more

Farella Braun + Martel LLP

Tax-Exempt Does Not Mean Exempt From Filing Tax Returns

May 15 was the filing deadline for nonprofits operating on a calendar year that are required to file Form 990-series information returns. Many nonprofits mistakenly believe that they are not required to file returns with the...more

Proskauer - Not for Profit/Exempt...

IRS Proposes Rules for Donee Charitable Donation Reporting

On September 16, 2015, the IRS issued proposed regulations concerning the time and manner for donee organizations to file information returns that report required information about charitable contributions. The proposed...more

Proskauer - Not for Profit/Exempt...

IRS Draft of 2013 Form 990 and Instructions

Earlier this year the IRS issued drafts of the 2013 Form 990, Return of Organization Exempt From Income Tax, and 2013 Form 990 Instructions. Although there were no major changes to the Form 990, there were several changes and...more

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