2020 Instructions For Form 990 Return Of Organization .
2020Instructions for Form 990Return of OrganizationExempt From Income TaxDepartment of the TreasuryInternal Revenue ServiceUnder section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code(except private foundations)Section references are to the Internal Revenue Code unlessotherwise noted.ContentsPurpose of Form . . . . . . . . . . . . . . . . . . . . . . . .Phone Help . . . . . . . . . . . . . . . . . . . . . . . . . . .Email Subscription . . . . . . . . . . . . . . . . . . . . . .General Instructions . . . . . . . . . . . . . . . . . . . . .A. Who Must File . . . . . . . . . . . . . . . . . . . .B. Organizations Not Required To File Form990 or 990-EZ . . . . . . . . . . . . . . . . . . . .C. Sequencing List To Complete the Formand Schedules . . . . . . . . . . . . . . . . . . . .D. Accounting Periods and Methods . . . . . .E. When, Where, and How To File . . . . . . . .F. Extension of Time To File . . . . . . . . . . . .G. Amended Return/Final Return . . . . . . . . .H. Failure-To-File Penalties . . . . . . . . . . . . .I. Group Return . . . . . . . . . . . . . . . . . . . . . .J. Requirements for a Properly CompletedForm 990 . . . . . . . . . . . . . . . . . . . . . . . .Specific Instructions . . . . . . . . . . . . . . . . . . . . .Heading. Items A–M . . . . . . . . . . . . . . . . . .Part I. Summary . . . . . . . . . . . . . . . . . . . . .Part II. Signature Block . . . . . . . . . . . . . . . .Part III. Statement of Program ServiceAccomplishments . . . . . . . . . . . . . . . . . .Part IV. Checklist of Required Schedules . . .Part V. Statements Regarding Other IRSFilings and Tax Compliance . . . . . . . . . .Part VI. Governance, Management, andDisclosure . . . . . . . . . . . . . . . . . . . . . . .Part VII. Compensation of Officers, Directors,Trustees, Key Employees, HighestCompensated Employees, andIndependent Contractors . . . . . . . . . . . . .Part VIII. Statement of Revenue . . . . . . . . . .Part IX. Statement of Functional Expenses . .Part X. Balance Sheet . . . . . . . . . . . . . . . . .Part XI. Reconciliation of Net Assets . . . . . .Part XII. Financial Statements and ReportingBusiness Activity Codes . . . . . . . . . . . . . . . . . .Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Appendix of Special Instructions to Form 990Contents . . . . . . . . . . . . . . . . . . . . . . . . . .Jan 12, 2021.ContentsPage. 1. 2. 2. 2. 2. 34566667. 7. 8. 81010. . . 11. . . 12. . . 15. . . 19.2537424750505253. . . 75Appendix A. Exempt Organizations ReferenceChart . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Appendix B. How To Determine Whether anOrganization's Gross Receipts Are Normally 50,000 (or 5,000) or Less . . . . . . . . . . . . .Appendix C. Special Gross Receipts Tests forDetermining Exempt Status of Section 501(c)(7) and 501(c)(15) Organizations . . . . . . . . .Appendix D. Public Inspection of Returns . . . . . .Appendix E. Group Returns—ReportingInformation on Behalf of the Group . . . . . . . .Appendix F. Disregarded Entities and JointVentures—Inclusion of Activities and Items . .Appendix G. Section 4958 Excess BenefitTransactions . . . . . . . . . . . . . . . . . . . . . . .Appendix H. Forms and Publications To File orUse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Appendix I. Use of Form 990 or 990-EZ To SatisfyState Reporting Requirements . . . . . . . . . . .Appendix J. Contributions . . . . . . . . . . . . . . . . .Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Future DevelopmentsPage. . . 76. . . 77. . . 77. . . 78. . . 82. . . 83. . . 85. . . 90. . . 92. . . 93. . . 97For the latest information about developments related to Form990 and its instructions, such as legislation enacted after theywere published, go to IRS.gov/Form990.What’s NewForm 1099-NEC and nonemployee compensation reporting. Beginning with tax year 2020, Form 1099-NEC is used toreport nonemployee compensation. Accordingly, where theForm 990 references reporting amounts of compensation fromForm 1099-MISC, Miscellaneous Income, be sure to includenonemployee compensation from box 1 of Form 1099-NEC,Nonemployee Compensation. See the instructions for additionalinformation.ReminderRequired electronic filing by exempt organizations. For taxyears beginning on or after July 2, 2019, section 3101 of P.L.116-25 requires that returns by exempt organizations be filedelectronically. Accordingly, you must file the return electronically.See When, Where, and How To File, later, for more information.Purpose of FormForms 990 and 990-EZ are used by tax-exempt organizations,nonexempt charitable trusts, and section 527 politicalCat. No. 11283J
available. Documents subject to disclosure include statementsand attachments filed with the form. For more information, seeAppendix D.organizations to provide the IRS with the information required bysection 6033.An organization's completed Form 990 or 990-EZ, and asection 501(c)(3) organization's Form 990-T, ExemptOrganization Business Income Tax Return, are generallyavailable for public inspection as required by section 6104.Schedule B (Form 990, 990-EZ, or 990-PF), Schedule ofContributors, is available for public inspection for section 527organizations filing Form 990 or 990-EZ. For other organizationsthat file Form 990 or 990-EZ, parts of Schedule B (Form 990,990-EZ, or 990-PF) can be open to public inspection. SeeAppendix D, Public Inspection of Returns, and the Instructionsfor Schedule B (Form 990, 990-EZ, or 990-PF) for more details.Helpful hints. The following hints can help you more efficientlyreview these instructions and complete the form. See General Instructions, Section C. Sequencing List ToComplete the Form and Schedules, later, which providesguidance on the recommended order for completing the formand applicable statements. Throughout these instructions, “the organization” and the“filing organization” both refer to the organization filing Form 990. Unless otherwise specified, information should be providedfor the organization's tax year. For instance, an organizationshould answer “Yes” to a question asking whether it conducted acertain type of activity only if it conducted that activity during thetax year. The examples appearing throughout the Instructions for Form990 are illustrative only. They are for the purpose of completingthis form and aren't all-inclusive. Instructions for the Form 990 schedules are publishedseparately from these instructions.Some members of the public rely on Form 990 or Form990-EZ as their primary or sole source of information about aparticular organization. How the public perceives an organizationin such cases can be determined by information presented on itsreturn.Phone HelpIf you have questions and/or need help completing Form 990,please call 877-829-5500. This toll-free telephone service isavailable Monday through Friday.Organizations that have 1,000 or more for the tax yearof total gross income from all unrelated trades orCAUTION businesses must file Form 990-T, to report and pay taxon the resulting unrelated business taxable income (UBTI), inaddition to any required Form 990, 990-EZ, or 990-N.!Email SubscriptionThe IRS has established a subscription-based email service fortax professionals and representatives of tax-exemptorganizations. Subscribers will receive periodic updates from theIRS regarding exempt organization tax law and regulations,available services, and other information. To subscribe, ExemptOrganization-Update.A. Who Must FileMost organizations exempt from income tax under section501(a) must file an annual information return (Form 990 or990-EZ) or submit an annual electronic notice (Form 990-N),depending upon the organization's gross receipts and totalassets.General InstructionsAn organization may not file a “consolidated” Form 990Overview of Form 990TIP to aggregate information from another organization thathas a different EIN, unless it is filing a group return andreporting information from a subordinate organization ororganizations, reporting information from a joint venture ordisregarded entity (see Appendix E. GroupReturns—Reporting Information on Behalf of the Group, andAppendix F. Disregarded Entities and Joint Ventures—Inclusionof Activities and Items, later), or as otherwise provided for in theCode, regulations, or official IRS guidance. A parent-exemptorganization of a section 501(c)(2) title-holding company may filea consolidated Form 990-T with the section 501(c)(2)organization, but not a consolidated Form 990.Note. Terms in bold are defined in the Glossary of theInstructions for Form 990.!CAUTIONCertain Form 990 filers must file electronically. SeeGeneral Instructions, Section E. When, Where, and HowTo File, later, for who must file electronically.Form 990 is an annual information return required to be filed withthe IRS by most organizations exempt from income tax undersection 501(a), and certain political organizations andnonexempt charitable trusts. Parts I through XII of the formmust be completed by all filing organizations and requirereporting on the organization's exempt and other activities,finances, governance, compliance with certain federal tax filingsand requirements, and compensation paid to certain persons.Additional schedules are required to be completed dependingupon the activities and type of the organization. By completingPart IV, the organization determines which schedules arerequired. The entire completed Form 990 filed with the IRS,except for certain contributor information on Schedule B (Form990, 990-EZ, or 990-PF), is required to be made available to thepublic by the IRS and the filing organization (see Appendix D),and can be required to be filed with state governments to satisfystate reporting requirements. See Appendix I. Use of Form 990or 990-EZ To Satisfy State Reporting Requirements.Form 990 must be filed by an organization exempt fromincome tax under section 501(a) (including an organization thathasn't applied for recognition of exemption) if it has either (1)gross receipts greater than or equal to 200,000 or (2) totalassets greater than or equal to 500,000 at the end of the taxyear (with exceptions described below for organizations eligibleto submit Form 990-N and for certain organizations described inSection B. Organizations Not Required To File Form 990 or990-EZ, later). This includes: Organizations described in section 501(c)(3) (other thanprivate foundations), and Organizations described in other 501(c) subsections (otherthan black lung benefit trusts).Gross receipts are the total amounts the organizationreceived from all sources during its tax year, without subtractingany costs or expenses. See Appendix B. How To DetermineWhether an Organization's Gross Receipts Are Normally 50,000 (or 5,000) or Less, for a discussion of gross receipts.Reminder: Don't Include Social Security Numberson Publicly Disclosed Forms. Because the filingCAUTION organization and the IRS are required to publiclydisclose the organization's annual information returns, socialsecurity numbers shouldn't be included on this form. By law, withlimited exceptions, neither the organization nor the IRS mayremove that information before making the form publicly!For purposes of Form 990 reporting, the term “section 501(c)(3)” includes organizations exempt under sections 501(e) and (f)-2-2020 Instructions for Form 990
See Appendix C. Special Gross Receipts Tests for DeterminingExempt Status of Section 501(c)(7) and 501(c)(15)Organizations for more information.(cooperative service organizations), 501(j) (amateur sportsorganizations), 501(k) (childcare organizations), and 501(n)(charitable risk pools). In addition, any organization described inone of these sections is also subject to section 4958 if it obtainsa determination letter from the IRS stating that it is described insection 501(c)(3).Section 527 political organizations. A tax-exempt politicalorganization must file Form 990 or 990-EZ if it had 25,000 ormore in gross receipts during its tax year, even if its grossreceipts are normally 50,000 or less, unless it meets one of theexceptions for certain political organizations under Section B,later. A qualified state or local political organization must fileForm 990 or 990-EZ only if it has gross receipts of 100,000 ormore. Political organizations aren't required to submit Form990-N.Form 990-N. If an organization normally has gross receipts of 50,000 or less, it must submit Form 990-N, Electronic Notice(e-Postcard) for Tax-Exempt Organizations Not Required To FileForm 990 or 990-EZ, if it chooses not to file Form 990 or Form990-EZ (with exceptions described below for certain section509(a)(3) supporting organizations and for certainorganizations described in Section B, later). See Appendix B fora discussion of gross receipts.Section 4947(a)(1) nonexempt charitable trusts. Anonexempt charitable trust described under section 4947(a)(1) (if it isn't treated as a private foundation) is required to fileForm 990 or 990-EZ, unless excepted under Section B, later.Such a trust is treated like an exempt section 501(c)(3)organization for purposes of completing the form. Section4947(a)(1) trusts must complete all sections of the Form 990 andschedules that section 501(c)(3) organizations must complete.All references to a section 501(c)(3) organization in the Form990, schedules, and instructions include a section 4947(a)(1)trust (for instance, such a trust must complete Schedule A (Form990 or 990-EZ), Public Charity Status and Public Support,unless otherwise specified. If such a trust doesn't have anytaxable income under subtitle A of the Code, it can file Form 990or 990-EZ to meet its section 6012 filing requirement and doesn'thave to file Form 1041, U.S. Income Tax Return for Estates andTrusts.Form 990-EZ. If an organization has gross receipts less than 200,000 and total assets at the end of the tax year less than 500,000, it can choose to file Form 990-EZ, Short Form Returnof Organization Exempt From Income Tax, instead of Form 990.See the Instructions for Form 990-EZ for more information. Seethe special rules below regarding controlling organizationsunder section 512(b)(13) and sponsoring organizations ofdonor advised funds.If an organization eligible to submit the Form 990-N or file theForm 990-EZ chooses to file the Form 990, it must file acomplete return.Foreign and U.S. possession organizations. Foreignorganizations and U.S. possession organizations as well asdomestic organizations must file Form 990 or 990-EZ unlessspecifically excepted under Section B, later. Report amounts inU.S. dollars and state what conversion rate the organizationuses. Combine amounts from inside and outside the UnitedStates and report the total for each item. All information must bewritten in English.Returns when exempt status not yet established. Anorganization is required to file Form 990 under these instructionsif the organization claims exempt status under section 501(a) buthasn't established such exempt status by filing Form 1023,Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code; Form 1023-EZ, StreamlinedApplication for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code; Form 1024, Application forRecognition of Exemption Under Section 501(a); or Form1024-A, Application for Recognition of Exemption under Section501(c)(4) of the Internal Revenue Code, and receiving an IRSdetermination letter recognizing tax-exempt status. In such acase, the organization must check the “Application pending”checkbox on Form 990, Item B, page 1 (whether or not a Form1023, 1023-EZ, 1024, or 1024-A has been filed) to indicate thatForm 990 is being filed in the belief that the organization isexempt under section 501(a), but that the IRS hasn't yetrecognized such exemption.To be recognized as exempt retroactive to the date of itsorganization or formation, an organization claiming tax-exemptstatus under section 501(c) (other than 501(c)(29)) mustgenerally file an application for recognition of exemption (Form1023, 1023-EZ, 1024, or 1024-A) within 27 months of the end ofthe month in which it was legally organized or formed.Sponsoring organizations of donor advised funds. Ifrequired to file an annual information return for the year,sponsoring organizations of donor advised funds must fileForm 990 and not Form 990-EZ.Controlling organizations described in section 512(b)(13).A controlling organization of one or more controlled entities,as described in section 512(b)(13), must file Form 990 and notForm 990-EZ if it is required to file an annual information returnfor the year and if there was any transfer of funds between thecontrolling organization and any controlled entity during the year.Section 509(a)(3) supporting organizations. A section509(a)(3) supporting organization must file Form 990 or990-EZ, even if its gross receipts are normally 50,000 or less,and even if it is described in Rev. Proc. 96-10, 1996-1 C.B. 577,or is an affiliate of a governmental unit described in Rev. Proc.95-48,1995-2 C.B. 418, unless it qualifies as:1. An integrated auxiliary of a church described inRegulations section 1.6033-2(h);2. The exclusively religious activities of a religious order;or3. An organization, the gross receipts of which are normallynot more than 5,000, that supports a section 501(c)(3) religiousorganization.An organization that has filed a letter application forrecognition of exemption as a qualified nonprofit healthCAUTION insurance issuer under section 501(c)(29), or plans to doso, but hasn't yet received an IRS determination letterrecognizing exempt status, must check the “Applicationpending” checkbox on the Form 990, Item B, page 1.!If the organization is described in (3) but not in (1) or (2), then itmust submit Form 990-N unless it voluntarily files Form 990 or990-EZ.B. Organizations Not Required To FileForm 990 or 990-EZSection 501(c)(7) and 501(c)(15) organizations. Section501(c)(7) and 501(c)(15) organizations apply the same grossreceipts test as other organizations to determine whether theymust file Form 990, but use a different definition of gross receiptsto determine whether they qualify as tax exempt for the tax year.2020 Instructions for Form 990An organization doesn't have to file Form 990 or 990-EZ even if ithas at least 200,000 of gross receipts for the tax year or 500,000 of total assets at the end of the tax year if it isdescribed below (except for section 509(a)(3) supporting-3-
12. A private foundation (including a private operatingfoundation) exempt under section 501(c)(3) and described insection 509(a). Use Form 990-PF, Return of Private Foundation.Also use Form 990-PF for a taxable private foundation, a section4947(a)(1) nonexempt charitable trust treated as a privatefoundation, and a private foundation terminating its status bybecoming a public charity under section 507(b)(1)(B) (for taxyears within its 60-month termination period). If the organizationsuccessfully terminates, then it files Form 990 or 990-EZ in itsfinal year of termination.13. A black lung benefit trust described in section 501(c)(21).Use Form 990-BL, Information and Initial Excise Tax Return forBlack Lung Benefit Trusts and Certain Related Persons.14. A religious or apostolic organization described in section501(d). Use Form 1065, U.S. Return of Partnership Income.15. A stock bonus, pension, or profit-sharing trust thatqualifies under section 401. Use Form 5500, Annual Return/Report of Employee Benefit Plan.organizations, which are described earlier). See Section A. WhoMust File to determine if the organization can file Form 990-EZinstead of Form 990. An organization described in paragraph 10,11, or 13 of this Section B is required to submit Form 990-Nunless it voluntarily files Form 990, 990-EZ, or 990-BL, a
Items A M . Part I. Summary. Part II. Signature Block. Part III. Statement of Program Service Accomplishments. Part IV. Checklist of Required Schedules. Part V. Statements Regarding Other IRS Filings and Tax Compliance. Part VI. Governance, Management, and Disclosure. Part VII. Compens
Schedule B (Form 990, 990-EZ, or 990-PF) (2014) (Form 990, 990-EZ, or 990-PF) Attach to Form 990, Form 990-EZ, or Form 990-PF. Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at . Name of the organization Employer identification number Organization type
If this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions. 3a 3b 3c b. If this application is for Form 990-PF, 990-T, 4720, or 6069, ente
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Profit Hospitals are not required to file a Form 500; therefore, a paper copy of the federal Form 990 or Form 990-EZ must be mailed directly to the Department. A paper copy of the form shall be provided to the Department within 30 days following the filing of the federal Form 990 or Form 990-EZ tax form with the Internal Revenue Service.
annual Form 990, 990-EZ, or 990-PF with the IRS, or to submit a Form 990-N e-Postcard to the IRS. If a tax-exempt private foundation fails to file an annual return as required for 3 consecutive years, it will automatically lose its tax-exempt status and will become a taxable private foundation. See General Instruction M.
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3a If this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions. b If this application is for Form 990-PF or 990-T, enter any refundable credits and estimated tax payments made. Include any p
3a If this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions. 3a 3b 3c b If this application is for Form 990-PF, 990-T, 4720, or 6069, ente
