Title: The new form 990 : law, policy, and preparation /
Authors: Hopkins, Bruce R.
Publisher: John Wiley & Sons,
Year: 2009
Subjects: Nonprofit organizations Taxation Law and legislation United States; Tax exemption Law and legislation United States Forms.; Tax returns United States.
Contents: Overview of new form 990 -- Program service accomplishments -- Checklist of schedules -- Other IRS filings and tax compliance -- Corporate governance -- Compensation -- Revenue, expenses, and balance sheet -- Public charity status -- Legislative activities -- Political activities -- Supplemental financial statements -- Tax-exempt schools -- Foreign activities -- Fundraising and gaming activities -- Hospitals -- Domestic grantmaking -- Tax-exempt bonds -- Transactions with interested persons -- Noncash contributions -- Liquidation, termination, dissolution, or significant disposition of assets -- Related organizations and unrelated partnerships.