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2022Instructions for Form 990Return of Organization Exempt From Income TaxUnder section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code(except private foundations)
Department of the TreasuryInternal Revenue Service
Section references are to the Internal Revenue Code unless otherwise noted.Future DevelopmentsFor the latest information about developments related to Form 990 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form990.What’s NewAnn. 2021-18 revoked Ann. 2001-33. Ann. 2001-33, 2001-17 I.R.B. 1137, provided tax-exempt organizations with reasonable cause for purposes of relief from the penalty imposed under section 6652(c)(1)(A)(ii) if they reported compensation on their annual information returns in the manner described in Ann. 2001-33 instead of in accordance with certain form instructions. Ann. 2021-18, 2021-52 I.R.B. 910, revoked Ann. 2001-33 and instructs affected tax-exempt organizations to follow the specific instructions for Form 990, Form 990-EZ, and Form 990-PF, effective for annual information returns required for tax years beginning on or after January 1, 2022.RemindersSection 501(c)(21) trusts. Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, has been a historical form since tax year 2021. Section 501(c)(21) trusts can no longer file Form 990-BL and will file Form 990 (or submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required To File Form 990 or 990-EZ, if eligible) to meet their annual filing obligations under section 6033. Some section 501(c)(21) trusts may also be required to file Form 6069, Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953.Form 1099-NEC and nonemployee compensation report-ing. Beginning with tax year 2020, Form 1099-NEC, Nonemployee Compensation, is used to report nonemployee compensation. Accordingly, where the Form 990 references reporting amounts of compensation from Form 1099-MISC, Miscellaneous Income, be sure to include nonemployee compensation from box 1 of Form 1099-NEC. See the instructions for additional information.Purpose of FormForms 990 and 990-EZ are used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to provide the IRS with the information required by section 6033.
An organization’s completed Form 990 or 990-EZ, and a
section 501(c)(3) organization’s Form 990-T, Exempt Organization Business Income Tax Return, are generally available for public inspection as required by section 6104. Schedule B (Form 990), Schedule of Contributors, is available
for public inspection for section 527 organizations filing Form 990 or 990-EZ. For other organizations that file Form 990 or 990-EZ, parts of Schedule B (Form 990) can be open to public inspection. See Appendix D, Public Inspection of Returns, and the Instructions for Schedule B (Form 990) for more details.
Some members of the public rely on Form 990 or Form 990-EZ as their primary or sole source of information about a particular organization. How the public perceives an organization in such cases can be determined by information presented on its return.Phone HelpIf you have questions and/or need help completing Form 990, please call 877-829-5500. This toll-free telephone service is available Monday through Friday.Email SubscriptionThe IRS has established a subscription-based email service for tax professionals and representatives of tax-exempt organizations. Subscribers will receive periodic updates from the IRS regarding exempt organization tax law and regulations, available services, and other information. To subscribe, go to IRS.gov/Charities-&-Non-Profits/Subscribe-to-Exempt-Organization-Update.
General InstructionsOverview of Form 990Note. Terms in bold are defined in the Glossary of the Instructions for Form 990.Form 990 is an annual information return required to be filed with the IRS by most organizations exempt from income tax under section 501(a), and certain political organizations and nonexempt charitable trusts. Parts I through XII of the form must be completed by all filing organizations and require reporting on the organization’s exempt and other activities, finances, governance, compliance with certain federal tax filings and requirements, and compensation paid to certain persons. Additional schedules are required to be completed depending upon the activities and type of the organization. By completing Part IV, the organization determines which schedules are required. The entire completed Form 990 filed with the IRS, except for certain contributor information on Schedule B (Form 990), is required to be made available to the public by the IRS and the filing organization (see Appendix D), and can be required to be filed with state governments to satisfy state reporting requirements. See Appendix I. Use of Form 990 or 990-EZ To Satisfy State Reporting Requirements.
Reminder: Don’t Include Social Security Numbers on Publicly Disclosed Forms. Because the filing organization and the IRS are required to publicly
disclose the organization’s annual information returns, social CAUTION
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Dec 7, 2022 Cat. No. 11283J