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04/27/2009

News / Form 990 Filing Tips

The IRS is providing a series of filing tips to help tax-exempt organizations and tax practitioners as they prepare to file the redesigned 2008 Form 990. The first in the series offers a preparation checklist of important considerations:

√ Determine whether you are eligible to file the Form 990-EZ for 2008
√ Review the redesigned 2008 Form 990 released in December 2008
√ Review the final instructions released in December 2008
√ Identify the schedules that you need to complete
√ Identify the key internal stakeholders to involve to complete the form, including finance, program leaders,
fundraisers, PR/government relations, and HR
√ Assign an internal leader to coordinate 990 preparation
√ Identify your related organizations and ODTKEs (officers, directors, trustees, key employees)
√ Be prepared to answer new questions about governance, executive compensation, and insider transactions
√ Determine your overseas and joint venture activities
√ Establish or modify internal systems to prepare for filing season

You can order an attractive handout of this information for distribution to clients, organizational managers, and executives, by requesting Publication 4740 by mail or by calling 1-800-TAX-FORMS (toll free).

A detailed explanation of the changes between the 2007 and 2008 forms is also available.

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