The New Form 990 Law, Policy, and Preparation

The New Form 990 covers the law, policy, and preparation of the new IRS Form 990. It includes summaries of the law underlying each of the parts and questions in the return, so that the preparer can understand the background law in formulating answers on the return. The subject matter is particularly timely and relevant given the release of the draft Form 990 last summer, the expected release of the final Form 990 in early 2008, and the commencement of the first tax year to which the form applies on January 1, 2008.

Bruce R. Hopkins is a senior partner with the firm Polsinelli Shughart and the author of more than twenty-five books, including The Law of Tax-Exempt Organizations, Ninth Edition, Planning Guide for the Law of Tax-Exempt Organizations, and Nonprofit Law Made Easy (all published by Wiley).

Douglas K. Anning is a shareholder with Polsinelli Shughart, concentrating on tax-exempt and healthcare law.

VIRGINIA C. GROSS is a shareholder with Polsinelli Shughart and concentrates her practice on tax matters and nonprofit organization law.

Thomas J. Schenkelberg is chair of Polsinelli Shughart's Nonprofit Organizations Practice Group and also focuses his practice on tax-exempt organization law matters.

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

What is included with this book?

The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.

The Used, Rental and eBook copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.

FREE SHIPPING

Amazon no longer offers textbook rentals. We do!

The New Form 990 Law, Policy, and Preparation

Summary

Author Biography

Table of Contents

Supplemental Materials