Form 990 Compliance Guide (2023)

• Chapter 1 Introduction to Form 990, Return of Organization Exempt From Income Tax
• Chapter 2 Heading -- Items A-M
• Chapter 3 Part I - Summary
• Chapter 4 Part II - Signature Block
• Chapter 5 Part III - Statement of Program Service Accomplishments
• Chapter 6 Part IV - Checklist of Required Schedules
• Chapter 7 Part V - Statements Regarding Other IRS Filings and Tax Compliance
• Chapter 8 Part VI- Governance, Management, and Disclosure
• Chapter 9 Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
• Chapter 10 Part VIII - Statement of Revenue
• Chapter 11 Part IX - Statement of Functional Expenses
• Chapter 12 Part X - Balance Sheet
• Chapter 13 Part XI - Reconciliation of Net Assets
• Chapter 14 Part XII - Financial Statements and Reporting
• Chapter 15 Schedule A - Public Charity Status and Public Support
• Chapter 16 Schdule B - Schedule of Contributors
• Chapter 17 Schedule C - Political Campaign and Lobbying Activities
• Chapter 18 Schedule D - Supplemental Financial Statements
• Chapter 19 Schedule E - Schools
• Chapter 20 Schedule F - Statement of Activities Outside the United States
• Chapter 21 Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities
• Chapter 22 Schedule H - Hospitals
• Chapter 23 Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S.
• Chapter 24 Schedule J - Compensation Information
• Chapter 25 Schedule K - Supplemental Information on Tax-Exempt Bonds
• Chapter 26 Schedule L - Transactions With Interested Persons
• Chapter 27 Schedule M - Noncash Contributions
• Chapter 28 Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets
• Chapter 29 Schedule O - Supplemental Information to Form 990 or Form 990-EZ
• Chapter 30 Schedule R - Related Organizations and Unrelated Partnerships
• Practice Aids

Appendices:

• A - Glossary
• B - Table of Exempt Organizations
• C - Engagement Letter Sample
• D - Sample Organizer for Gathering Client Data
• E - Book/Tax Reconciliation Workpaper (Chapter 3)
• F - Public Support Test 509(a)(1), Schedule A, Part II
• G - Public Support Test 509(a)(2), Schedule A, Part IIl
• H - Statutorily Excluded Income From UBI (Chapter 10)
• I - Qualified Corporate Sponsorships
• J - Substantiation Requirements for Employee/Non-Employee Reimbursements
• K - Requisite Elements of Documentation to Substantiate Expenditures
• L - Board Questionnaire Tool and Sample
• M - Board Review of Form 990 and Board Review Checklist
• N - Board Responsibilties and Committees
• O - Rebuttable Presumption Cover Document
• P - Sample Conflict of Interest Policy from Form 1023
• Q - Conflict of Interest Checklist
• R - Disqualified Person Checklist
• S - Reasonable Compensation Documentation
• T - Reasonable Rent Documentation
• U - Gift Acceptance Policy
• V - Donor Acknowledgments
• W - Donor Acknowledgment Letters
• X - Motor Vehicle Donor Acknowledgment Flow Chart
• Y - Forms 1098-C, 8282 and 8283
• Z - Document Retention or Destruction Policy
• AA - Chapters and Affiliate Organizations
• AB - Joint Venture Review Process
• AC - Best Practices in Grant Making and Grant Monitoring
• AD - U.S. Department of the Treasury Anti-Terrorist Financing Guidelines: Voluntary Best Practices for U.S.-Based Charities
• AE - Whistleblower Policy
• AF - Filing Thresholds -- Forms and Schedules
• AG - Investment Policy
• AH - Guidelines for Development of Charity Care Policies
• AI - Complete 2007 NAICS Business Activity Codes
• AJ - Volunteer Release and Waiver oif Liability
• AK - State Registration Requirements for Charitable Solications
• AL - Schedule R and GAAP Comparison Table
• AM - Schedule N -- Filled-in Form Example
• AN - Schedule E -- Examples and Filled-in Forms
• AO - Schedule K -- Filled in Form Exampel
• AP - Schedule -- Example
• AQ - Disqualified and Interested Person Matrix
• BA - Filled-in Form (P.I.G.) Example
• BB - Form 990 and Instructions
• BC - Form 990 Schedules
• Table of Cases
• Table of IRC Sections
• Table of Treasury Regulations
• Table of Revenue Rulings and other IRS releases
• Index

Headquartered in Bellevue, Washington, Clark Nuber is an award-winning CPA and consulting firm providing services to clients for over five decades. Their clients are leaders of nonprofit organizations, high net worth individuals, and commercial business owners. Clark Nuber professionals built a practice around the specialized knowledge these three groups require. Understanding the interdependency of these practice areas means Clark Nuber takes an integrated approach to serving clients with multiple service needs.

One of Clark Nuber's strategic visions is "support and care for the community." Many of the 150-plus employees are involved in more than 70 charitable and community organizations, as well as serving on nearly 50 nonprofit and professional boards. Senior leaders in the firm frequently speak at educational forums both locally and nationally. Everyone at Clark Nuber is dedicated to continuous learning and the sharing of knowledge with clients, peers, and the community. The Form 990 Compliance Guide by Clark Nuber is a manifestation of this generous philosophy.