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The New Form 990 Bruce R. Hopkins

The New Form 990 By Bruce R. Hopkins

The New Form 990 by Bruce R. Hopkins


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Summary

The New Form 990 covers the law, policy, and preparation of the new IRS Form 990. Preparation of the Form requires knowledge of the law of tax-exempt organisations, and will cause those working to prepare the return to encounter many new issues. The book provides guidance and a roadmap for those working with the new Form 990.

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The New Form 990 Summary

The New Form 990: Law, Policy, and Preparation by Bruce R. Hopkins

The New Form 990 covers the law, policy, and preparation of the new IRS Form 990. It includes summaries of the law underlying each of the parts and questions in the return, so that the preparer can understand the background law in formulating answers on the return. The subject matter is particularly timely and relevant given the release of the draft Form 990 last summer, the expected release of the final Form 990 in early 2008, and the commencement of the first tax year to which the form applies on January 1, 2008.

The New Form 990 Reviews

This book is a most timely and invaluable resource for officers of tax-exempt entities as well as their associates and advisors in the legal and financial fields. A must buy for any organization facing these new Form 990 reporting requirements. ( Estate Planning , February 2010)

About Bruce R. Hopkins

Bruce R. Hopkins is a senior partner with the firm Polsinelli Shughart and the author of more than twenty-five books, including The Law of Tax-Exempt Organizations , Ninth Edition, Planning Guide for the Law of Tax-Exempt Organizations , and Nonprofit Law Made Easy (all published by Wiley). Douglas K. Anning is a shareholder with Polsinelli Shughart, concentrating on tax-exempt and healthcare law. Virginia C. Gross is a shareholder with Polsinelli Shughart and concentrates her practice on tax matters and nonprofit organization law. Thomas J. Schenkelberg is chair of Polsinelli Shughart's Nonprofit Organizations Practice Group and also focuses his practice on tax-exempt organization law matters.

Table of Contents

About the Authors. Preface. Chapter One: Part I-Overview of New Form 990. 1.1 Form 990 Basics. 1.2 IRS Guiding Principles. 1.3 Import of New Form 990. 1.4 New Form 990 Introduction. 1.5 Summary of Parts of New Form 990. 1.6 Law and Policy as to Summary. 1.7 Preparation of New Form 990, Part I. 1.8 Summary of New Form 990 Schedules. 1.9 Form 990-EZ. 1.10 Transition Rules. 1.11 Draft Instructions. Chapter Two: Part III-Program Service Accomplishments. 2.1 Law and Policy. 2.2 Preparation of New Form 990 Part III. 2.3 New Form 990 Compliance Tasks. Chapter Three: Part IV-Checklist of Schedules. 3.1 Law and Policy. 3.2 Preparation of New Form 990 Part IV. 3.3 New Form 990 Compliance Tasks. Chapter Four: Part V-Other IRS Filings and Tax Compliance. 4.1 Law and Policy. 4.2 Preparation of New Form 990 Part V. 4.3 New Form 990 Compliance Tasks. Chapter Five: Part VI-Corporate Governance. 5.1 Law and Policy. 5.2 Preparation of New Form 990, Part VI. 5.3 New Form 990 Compliance Tasks. Chapter Six: Part VII and Schedule J-Compensation. 6.1 Law and Policy. 6.2 Preparation of New Form 990, Part VII and Schedule J. 6.3 Part VII and Schedule J Compliance Tasks. Chapter Seven: Part VIII to IX-Revenue, Expenses, and Balance Sheet. 7.1 Law and Policy. 7.2 Preparation of New Form 990, Parts VIII-XI. 7.3 New Form 990 Compliance Tasks. Chapter Eight: Schedule A-Public Charity Status. 8.1 Law and Policy. 8.2 Preparation of New Form 990 Schedule A. 8.3 New Form 990 Compliance Tasks. Chapter Nine: Schedule C-Legislative Activities. 9.1 Law and Policy. 9.2 Preparation of Schedule C. (a) Organizations Required to Report on Schedule C. 9.3 Schedule C Compliance Tasks. Chapter Ten: Schedule C-Political Activities. 10.1 Law and Policy. 10.2 Preparation of Schedule C. 10.3 Schedule C Compliance Tasks. Chapter Eleven: Schedule D-Supplemental Financial Statements. 11.1 Law and Policy. 11.2 Preparation of New Form 990 Schedule D. 11.3 New Form 990 Compliance Tasks. Chapter Twelve: Schedule E-Tax-Exempt Schools. 12.1 Law and Policy. 12.2 Preparation of Schedule E. Chapter Thirteen: Schedule F-Foreign Activities. 13.1 Law and Policy. 13.2 Preparation of New Form 990 Schedule F. 13.3 New Form 990 Compliance Tasks. Chapter Fourteen: Schedule G-Fundraising and Gaming Activities. 14.1 Law and Policy. 14.2 Preparation of New Form 990 Schedule G. 14.3 Preparation of Other Parts of New Form 990. 14.4 New Form 990 Compliance Tasks. Chapter Fifteen: Schedule H-Hospitals. 15.1 Law and Policy. 15.2 Preparation of New Form 990 Schedule H. 15.3 New Form 990 Compliance Tasks. Chapter Sixteen: Schedule I-Domestic Grantmaking. 16.1 Law and Policy. 16.2 Preparation of New Form 990 Schedule I. 16.3 New Form 990 Compliance Tasks. Chapter Seventeen: Schedule K-Tax-Exempt Bonds. 17.1 Law and Policy. 17.2 Preparation of Form. 17.3 Schedule K Compliance Tasks. Chapter Eighteen: Schedule L-Transactions with Interested Persons. 18.1 Law and Policy. 18.2 Preparation of New Form 990 Schedule L. 18.3 New Form 990 Compliance Tasks. Chapter Nineteen: Schedule M-Noncash Contributions. 19.1 Law and Policy. 19.2 Preparation of New Form 990 Schedule M. 19.3 New Form 990 Compliance Tasks. Chapter Twenty: Schedule N-Liquidation, Termination, Dissolution, or Significant Disposition of Assets. 20.1 Law and Policy. 20.2 Preparation of New Form 990 Schedule N. 20.3 New Form 990 Compliance Tasks. Chapter Twenty-One: Schedule R-Related Organizations and Unrelated Partnerships. 21.1 Law and Policy. 21.2 Preparation of Form. 21.3 Schedule R Compliance Tasks. Appendix A: Form 990 (2008). Appendix B: Supplemental Instructions Information. B.1 Chapter 6 Part VII and Schedule J. B.2 Chapter 9: Schedule C. Index.

Additional information

CIN0470375051VG
9780470375051
0470375051
The New Form 990: Law, Policy, and Preparation by Bruce R. Hopkins
Used - Very Good
Hardback
John Wiley and Sons Ltd
2009-01-27
648
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in very good condition, but if you are not entirely satisfied please get in touch with us

Customer Reviews - The New Form 990