Monetary tests may differ. Additional information may be required. Each jurisdiction may require the additional material to be presented on forms they provide. If required information is not provided to a state, the organization may be asked by the state to provide it or to submit an amended return, even if the Form 990-PF is accepted by the IRS as complete. Method of accounting.
Many states require that all amounts be reported based on the accrual method of accounting.
Time for filing may differ. The time for filing Form 990-PF with the IRS may differ from the time for filing state reports. If the attorney general or other appropriate state official of any state requests a copy of the annual return, the foundation managers must give them a copy of the annual return. Coordination with state reporting requirements. H. Accounting Period File the 1999 return for the calendar year 1999 or fiscal year beginning in 1999.