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Form 990 Glossary


2023 Instructions for Form 990 Return of Organization Exempt ... - IRS

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 ...

Form 990 Glossary

Definitions are for purposes of filing Form 990 (and Schedules) only. An entity that is owned, directly or indirectly (e.g., under constructive ownership rules ...

Instructions for Form 990 Return of Organization Exempt From ... - IRS

... 990-EZ) and describe any steps taken to undergo such audits. L (Form 990 or 990-EZ), Part IV. The Glossary includes revised definitions of: • A new line 38 ...

Glossary of Nonprofit Terms - Charity Compliance Solutions

Form 990-EZ is an IRS form used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to provide the IRS with ...

Financial Trends Analysis Glossary - GuideStar

A measure of profitability. In this report, this metric is calculated from the balance sheet due to the use of IRS Form 990 data. It is important for ...

Philanthropic Terms Glossary - Virginia State University

Form used by the IRS for annual reporting by nonprofit organizations. 990 PF Form 990 used by the IRS for private foundations. Advancement The term advancement ...

IRS Form 990: Definition, Variants, and Best Practices - Fincent

Form 990 (formally, the "Return of Organization Exempt From Income Tax") is a form used by the Internal Revenue Service in the United States to report ...

Form 990: 20 Filing Mistakes to Avoid | Resources | AICPA & CIMA

In general, careful use of the IRS Form 990 Instructions and Form 990 Glossary and discussions with knowledgeable tax professionals ...

Glossary of Financial Terms for Nonprofits - Propel

This glossary provides definitions of terminology commonly used in nonprofit finance. ... Required for IRS form 990 and audited financial statements. Often ...

Glossary | Nonprofit Finance Fund

These categories are used for reporting on audits (in the Statement of Functional Expenses) and IRS 990 (in addition to program expenses). By nature ...

Glossary of Terms - Dublin Community Foundation

Form 990-PF includes a list of grants made during the year by private foundations. Forum of Regional Associations of Grantmakers: The Forum of Regional ...

Glossary - Commonfund

Commonfund Glossary of industry terms. ... Form 990/Form 990-PF. The IRS forms filed annually by public charities and ...

Glossary - Yampa Valley Community Foundation

Form 990/Form 990-PF ... IRS forms are filed annually by public charities and private foundations. The IRS analyzes these forms to determine compliance with the ...

Where can I find a glossary of foundation, nonprofit, and fundraising ...

Form 990-PF The public information return that all private foundations are required by law to submit annually to the Internal Revenue Service (IRS). General/ ...

Glossary of Philanthropic Terms - Council on Foundations

Form 990/Form 990-PF: The IRS forms filed annually by public charities and private foundations respectively. The letters PF stand for private foundation ...

Philanthropy Glossary

Form 990-PF: The IRS form filed annually by all private foundations. The letters “PF” stand for “Private Foundation.” The IRS uses this form to determine if ...

Nonprofit Glossary of Terms

Form 990-PF includes a list of grants made during the year by private foundations. Foundation. A tax-exempt nonprofit organization operating under more ...

AICPA Asks the IRS to Change Form 990 - Mercadien

Most not-for-profit organizations are required to file Form 990, Return of Organization Exempt from Income Tax. Form 990 is the IRS' primary tool for ...

Nonprofit Glossary - Labyrinth, Inc.

The form is an information return and, as such, an organization's completed Form 990, Form 990-EZ, and the Form 990-T of 501(c)(3) organizations is available ...

Form 990 Part VII Definitions

The US IRS Form 990, Part VII, Section A requires nonprofits to disclose the names of the organization's officers, directors, trustees (both individuals and ...


Starting and managing a nonprofit organization

Book by Bruce R Hopkins