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990-EZ
Online
Developed by the National Center for Charitable Statistics
(NCCS) at the Urban Institute,
990-EZ
Online
offers a simple and free
way to prepare returns and electronically file them with
the IRS.
UltraTax 990
The powerful Electronic Filing Module in UltraTax, from
Creative Solutions, enables you to quickly file your 990
returns in just a few simple steps, and UltraTax performs
all error-checking to ensure your returns meet IRS
electronic filing standards.
GuideStar
Connecting people with nonprofit information since 1994,
GuideStar is the national database on nonprofit organizations,
providing free access to basic information on the more
than 850,000 nonprofits in their database. Users can search
by name, location, keyword, income, category, and type
to bring up listings that include the organization's name,
address, program and financial information. GuideStar
Plus provides free access to all the data of GuideStar
plus the organization's mission, programs, goals and results,
specific financials, leadership, newsletters, press releases
and Form 990, 990EZ and 990PF images.
The Forum on Regional Associations of Grantmakers
Forum of Regional Associations of Grantmakers and PricewaterhouseCoopers provide important tips for avoiding common errors and misleading entries:
The Multi-State Filer Project
To standardize, simplify, and economize compliance under
the states' solicitation laws, the
National Association
of Attorneys General (NAAG) and the
National Association
of State Charities Officials (NASCO), in collaboration
with the Multi-State Filer Project, has developed a
Unified Registration Statement (URS) to consolidate the
information and data requirements of all states
requiring registration. The ongoing project compiles an
inventory of registration information demands from all
states; produces and continually updates the URS to
incorporate all (or most) of these demands; and
encourages the states to accept this “standardized”
format as an alternative to their own forms.
Unified
Chart of Accounts (UCOA)
The Unified Chart of Accounts (UCOA) is a framework
for activity-based costing of a nonprofit organization's
finances that easily translates to the IRS Form 990,
which requires nonprofits to identify how money is spent
according to the broad functions of Program Services,
Management and Fundraising (Part II) and report the
expenses associated with a nonprofit's four main accomplishments
(Part III). Activity-based costing allows nonprofits
to meet these reporting obligations and provides valuable
program and management information. Nonprofit organizations
can adopt UCOA entirely or use it to improve their existing
chart of accounts. It can be used with any accounting
system and by any size organization.
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Articles
& Links
"Working a Form 990" by Peter Swords,
speech
to the
New York City Bar
Association, June 15, 2004.
"Breakthroughs in Electronic Filing for Nonprofits"
by Putnam Barber,
President,
The Evergreen
State Society, for
Nonprofit Online News, May 17, 2004
"Your Form 990: Changes are Coming for 2003 Return"
(PDF) by Harvey J. Berger, Grant Thornton LLP, for
The NonProfit Times, 2004.
Status
of e-filing in California,
California Association of Nonprofits January/February
2003 newsletter.
Explanation of the 990 and How to Understand It
from the Nonprofit
Coordinating Committee of New York
The
Form 990: A Detailed Examination
from the Nonprofit
Coordinating Committee of New York
Expanded version:
http://www.npccny.org/More_990/Form_990.doc
Ten Common Errors to Avoid in Completing a Private
Foundation's Form 990-PF
(PDF)
prepared by
PriceWaterhouseCoopers for the Forum of
Regional Associations of Grantmakers
What You Should Know Before Signing Your Organization's
Form 990-PF (PDF)
prepared by PriceWaterhouseCoopers for
the Forum of Regional Associations of
Grantmakers
IRS Publications
IRS
Information for 501(c)(3) organizations
Charity
and other nonprofit filing requirements
Frequently
asked questions about the IRS and tax exempt organizations
Form 990: Common Errors and Reasons for Requesting this
Information
Increasing Understanding of Form 990 and Schedules
A and
B
(PDF)
GuideStar
Tips on Making the Form 990 Work for Your
Organization
Some
of the More Common Misunderstandings About the Form
990
Other
resources
A
Guide to the 990 for Donors
from the Minnesota Charities
Review Council
Information on Financial Management, Public
Accountability and Communications
from the Minnesota
Council of Nonprofits
"Tax-Exempt
Organizations: Improvements Possible in Public, IRS
and State Oversight of Charities," General Accounting
Office report (April 30, 2002)
(PDF)
Testimony
Before the House Subcommittee on
Oversight
to Recommend the IRS Accept Forms 990 and 990-PF for
Electronic Filing by Harriet Bograd,
founder of the Nonprofit Cyber-Accountability listserv,
an e-mail discussion group on how information technology
can help make nonprofit organizations more accountable.
Reengineering Nonprofit Financial Accountability: Toward
a More Reliable Foundation for Regulation
(PDF)
by Elizabeth K. Keating and Peter Frumkin,
Harvard University, Public Administration Review,
January/February 2003, Vol. 63, No. 1
Unified Financial Reporting System for
Not-for-Profit Organizations:
A Comprehensive Guide to
Unifying GAAP, IRS Form 990 and Other Financial Reports
by Russy D. Sumariwalla,
Wilson C. Levis.
ISBN: 0-7879-5213-3.
Paperback, 384 pages
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