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Formulaire 990 Instructions

Instructions pour le formulaire 990 Déclaration de l'organisation exonérée de l'impôt sur le revenu, Aux termes de l'alinéa 501c), 527 ou 4947a)(1) du Code du revenu interne (sauf les fondations privées)

Rév. 2023

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  • Formulaire 990 - Déclaration de l'organisme exonéré de l'impôt sur le revenu
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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 990  
Return of Organization  
Exempt From Income Tax  
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code  
(except private foundations)  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
Contents  
Page  
Appendix A. Exempt Organizations Reference  
Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76  
Contents  
Page  
Appendix B. How To Determine Whether an  
Organization's Gross Receipts Are Normally  
$50,000 (or $5,000) or Less . . . . . . . . . . . . . . . . 77  
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  
Phone Help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  
Email Subscription . . . . . . . . . . . . . . . . . . . . . . . . . . 2  
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 2  
A. Who Must File . . . . . . . . . . . . . . . . . . . . . . . . 2  
Appendix C. Special Gross Receipts Tests for  
Determining Exempt Status of Section 501(c)  
(7) and 501(c)(15) Organizations . . . . . . . . . . . . 77  
B. Organizations Not Required To File Form  
Appendix D. Public Inspection of Returns . . . . . . . . . 78  
990 or 990-EZ . . . . . . . . . . . . . . . . . . . . . . . . 4  
Appendix E. Group Returns—Reporting  
C. Sequencing List To Complete the Form  
Information on Behalf of the Group . . . . . . . . . . . 82  
and Schedules . . . . . . . . . . . . . . . . . . . . . . . . 4  
Appendix F. Disregarded Entities and Joint  
D. Accounting Periods and Methods . . . . . . . . . . . 5  
E. When, Where, and How To File . . . . . . . . . . . . 6  
F. Extension of Time To File . . . . . . . . . . . . . . . . . 6  
G. Amended Return/Final Return . . . . . . . . . . . . . 6  
H. Failure-To-File Penalties . . . . . . . . . . . . . . . . . 6  
I. Group Return . . . . . . . . . . . . . . . . . . . . . . . . . . 7  
Ventures—Inclusion of Activities and Items . . . . . 83  
Appendix G. Section 4958 Excess Benefit  
Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . 85  
Appendix H. Forms and Publications To File or  
Use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90  
Appendix I. Use of Form 990 or 990-EZ To Satisfy  
State Reporting Requirements . . . . . . . . . . . . . . 92  
J. Requirements for a Properly Completed  
Appendix J. Contributions . . . . . . . . . . . . . . . . . . . . 93  
Form 990 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7  
Appendix K. Reporting Information for Section  
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 8  
Heading. Items A–M . . . . . . . . . . . . . . . . . . . . . . 8  
Part I. Summary . . . . . . . . . . . . . . . . . . . . . . . . 10  
Part II. Signature Block . . . . . . . . . . . . . . . . . . . 10  
501(c)(21) Black Lung Trusts . . . . . . . . . . . . . . . 95  
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97  
Future Developments  
Part III. Statement of Program Service  
For 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.  
Accomplishments . . . . . . . . . . . . . . . . . . . . . 11  
Part IV. Checklist of Required Schedules . . . . . . 12  
Part V. Statements Regarding Other IRS  
Reminders  
Filings and Tax Compliance . . . . . . . . . . . . . . 15  
Ann. 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.  
Part VI. Governance, Management, and  
Disclosure . . . . . . . . . . . . . . . . . . . . . . . . . . 19  
Part VII. Compensation of Officers, Directors,  
Trustees, Key Employees, Highest  
Compensated Employees, and  
Independent Contractors . . . . . . . . . . . . . . . . 25  
Part VIII. Statement of Revenue . . . . . . . . . . . . . 37  
Part IX. Statement of Functional Expenses . . . . . 42  
Part X. Balance Sheet . . . . . . . . . . . . . . . . . . . . 47  
Part XI. Reconciliation of Net Assets . . . . . . . . . . 50  
Part XII. Financial Statements and Reporting . . . 50  
Business Activity Codes . . . . . . . . . . . . . . . . . . . . . 52  
Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53  
Section 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  
Appendix of Special Instructions to Form 990  
Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75  
Dec 14, 2023  
Cat. No. 11283J  
 
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.  
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  
Purpose of Form  
(SSNs) on publicly disclosed forms. Because the  
!
Forms 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.  
CAUTION  
filing organization and the IRS are required to publicly  
disclose the organization's annual information returns, SSNs  
shouldn't be included on this form. By law, with limited  
exceptions, neither the organization nor the IRS may remove that  
information before making the form publicly available.  
Documents subject to disclosure include statements and  
attachments filed with the form. For more information, see  
Appendix D.  
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.  
Helpful hints. The following hints can help you more efficiently  
review these instructions and complete the form.  
See General Instructions, Section C, later, which provides  
guidance on the recommended order for completing the form  
and applicable statements.  
Throughout these instructions, “the organization” and the  
Some members of the public rely on Form 990 or 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.  
“filing organization” both refer to the organization filing Form 990.  
Unless otherwise specified, information should be provided  
for the organization's tax year. For instance, an organization  
should answer “Yes” to a question asking whether it conducted a  
certain type of activity only if it conducted that activity during the  
tax year.  
Photographs of Missing Children  
The Internal Revenue Service is a proud partner with the  
Photographs of missing children selected by the Center may  
appear in instructions on pages that would otherwise be blank.  
You can help bring these children home by looking at the  
photographs and calling 1-800-THE-LOST (1-800-843-5678) if  
you recognize a child.  
The examples appearing throughout the Instructions for Form  
990 are illustrative only. They are for the purpose of completing  
this form and aren't all-inclusive.  
Instructions for the Form 990 schedules are published  
separately from these instructions.  
Organizations that have $1,000 or more for the tax year  
of total gross income from all unrelated trades or  
!
CAUTION  
businesses must file Form 990-T to report and pay tax  
Phone Help  
on the resulting unrelated business taxable income (UBTI), in  
addition to any required Form 990, 990-EZ, or 990-N.  
If 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.  
A. Who Must File  
Email Subscription  
Most organizations exempt from income tax under section  
501(a) must file an annual information return (Form 990 or  
990-EZ) or submit an annual electronic notice (Form 990-N),  
depending upon the organization's gross receipts and total  
assets.  
The 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  
An organization may not file a “consolidated” Form 990  
to aggregate information from another organization that  
TIP  
has a different employer identification number (EIN),  
unless it is filing a group return and reporting information from a  
subordinate organization or organizations, reporting  
information from a joint venture or disregarded entity (see  
Appendix E. Group Returns—Reporting Information on Behalf of  
the Group, and Appendix F. Disregarded Entities and Joint  
Ventures—Inclusion of Activities and Items, later), or as  
otherwise provided for in the Code, regulations, or official IRS  
guidance. A parent-exempt organization of a section 501(c)(2)  
title-holding company may file a consolidated Form 990-T with  
the section 501(c)(2) organization, but not a consolidated Form  
990.  
General Instructions  
Overview of Form 990  
Note. 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  
Form 990 must be filed by an organization exempt from  
income tax under section 501(a) (including an organization that  
hasn't applied for recognition of exemption) if it has either (1)  
gross receipts greater than or equal to $200,000, or (2) total  
assets greater than or equal to $500,000 at the end of the tax  
year (with exceptions described below for organizations eligible  
to submit Form 990-N and for certain organizations described in  
Section B. Organizations Not Required To File Form 990 or  
990-EZ, later). This includes:  
2
Instructions to Form 990  
               
Organizations described in section 501(c)(3) (other than  
2. The exclusively religious activities of a religious order; or  
private foundations), and  
3. An organization, the gross receipts of which are normally  
not more than $5,000, that supports a section 501(c)(3) religious  
organization.  
Organizations described in other 501(c) subsections.  
Gross receipts are the total amounts the organization  
received from all sources during its tax year, without subtracting  
any costs or expenses. See Appendix B. How To Determine  
Whether an Organization's Gross Receipts Are Normally  
$50,000 (or $5,000) or Less, later, for a discussion of gross  
receipts.  
If the organization is described in (3) but not in (1) or (2), then it  
must submit Form 990-N unless it voluntarily files Form 990 or  
990-EZ.  
Section 501(c)(7) and 501(c)(15) organizations. Section  
501(c)(7) and 501(c)(15) organizations apply the same gross  
receipts test as other organizations to determine whether they  
must file Form 990, but use a different definition of gross receipts  
to determine whether they qualify as tax exempt for the tax year.  
See Appendix C. Special Gross Receipts Tests for Determining  
Exempt Status of Section 501(c)(7) and 501(c)(15)  
For purposes of Form 990 reporting, the term “section 501(c)  
(3)” includes organizations exempt under sections 501(e) and (f)  
(cooperative service organizations), 501(j) (amateur sports  
organizations), 501(k) (childcare organizations), and 501(n)  
(charitable risk pools). In addition, any organization described in  
one of these sections is also subject to section 4958 if it obtains  
a determination letter from the IRS stating that it is described in  
section 501(c)(3).  
Organizations for more information.  
Section 527 political organizations. A tax-exempt political  
organization must file Form 990 or 990-EZ if it had $25,000 or  
more in gross receipts during its tax year, even if its gross  
receipts are normally $50,000 or less, unless it meets one of the  
exceptions for certain political organizations under Section B,  
later. A qualified state or local political organization must file  
Form 990 or 990-EZ only if it has gross receipts of $100,000 or  
more. Political organizations aren't required to submit Form  
990-N.  
Form 990-N. If an organization normally has gross receipts of  
$50,000 or less, it must submit Form 990-N, if it chooses not to  
file Form 990 or 990-EZ (with exceptions described below for  
certain section 509(a)(3) supporting organizations and for  
certain organizations described in Section B, later). See  
Appendix B for a discussion of gross receipts.  
Form 990-EZ. If an organization has gross receipts less than  
$200,000 and total assets at the end of the tax year less than  
$500,000, it can choose to file Form 990-EZ, Short Form Return  
of Organization Exempt From Income Tax, instead of Form 990.  
See the Instructions for Form 990-EZ for more information. See  
the special rules below regarding section 501(c)(21) black  
lung trusts, controlling organizations under section 512(b)  
(13), and sponsoring organizations of donor advised funds.  
Section 4947(a)(1) nonexempt charitable trusts. A  
nonexempt charitable trust described under section 4947(a)  
(1) (if it isn't treated as a private foundation) is required to file  
Form 990 or 990-EZ, unless excepted under Section B, later.  
Such a trust is treated like an exempt section 501(c)(3)  
organization for purposes of completing the form. Section  
4947(a)(1) trusts must complete all sections of the Form 990 and  
schedules that section 501(c)(3) organizations must complete.  
All references to a section 501(c)(3) organization in the Form  
990, schedules, and instructions include a section 4947(a)(1)  
trust (for instance, such a trust must complete Schedule A (Form  
990), Public Charity Status and Public Support, unless otherwise  
specified). If such a trust doesn't have any taxable income under  
subtitle A of the Code, it can file Form 990 or 990-EZ to meet its  
section 6012 filing requirement and doesn't have to file Form  
1041, U.S. Income Tax Return for Estates and Trusts.  
If an organization eligible to submit the Form 990-N or file the  
Form 990-EZ chooses to file the Form 990, it must file a  
complete return.  
Foreign and U.S. territory organizations. Foreign  
organizations and U.S. territory organizations as well as  
domestic organizations must file Form 990 or 990-EZ unless  
specifically excepted under Section B, later. Report amounts in  
U.S. dollars and state what conversion rate the organization  
uses. Combine amounts from inside and outside the United  
States and report the total for each item. All information must be  
written in English.  
Returns when exempt status not yet established. An  
organization is required to file Form 990 under these instructions  
if the organization claims exempt status under section 501(a) but  
hasn't established such exempt status by filing Form 1023,  
Application for Recognition of Exemption Under Section 501(c)  
(3) of the Internal Revenue Code; Form 1023-EZ, Streamlined  
Application for Recognition of Exemption Under Section 501(c)  
(3) of the Internal Revenue Code; Form 1024, Application for  
Recognition of Exemption Under Section 501(a); or Form  
1024-A, Application for Recognition of Exemption Under Section  
501(c)(4) of the Internal Revenue Code, and receiving an IRS  
determination letter recognizing tax-exempt status. In such a  
case, the organization must check the “Application pending”  
checkbox on Form 990, item B, page 1 (whether or not a Form  
1023, 1023-EZ, 1024, or 1024-A has been filed) to indicate that  
Form 990 is being filed in the belief that the organization is  
exempt under section 501(a), but that the IRS hasn't yet  
recognized such exemption.  
Section 501(c)(21) black lung trusts. The trustee of a trust  
exempt from tax under section 501(a) and described in section  
501(c)(21) must file Form 990 and not Form 990-EZ, unless the  
trust normally has gross receipts in each tax year of not more  
than $50,000 and can file Form 990-N.  
Sponsoring organizations of donor advised funds. If  
required to file an annual information return for the year,  
sponsoring organizations of donor advised funds must file  
Form 990 and not Form 990-EZ.  
Controlling organizations described in section 512(b)(13).  
A controlling organization of one or more controlled entities,  
as described in section 512(b)(13), must file Form 990 and not  
Form 990-EZ if it is required to file an annual information return  
for the year and if there was any transfer of funds between the  
controlling organization and any controlled entity during the year.  
To be recognized as exempt retroactive to the date of its  
organization or formation, an organization claiming tax-exempt  
status under section 501(c) (other than 501(c)(29)) must  
generally file an application for recognition of exemption (Form  
1023, 1023-EZ, 1024, or 1024-A) within 27 months of the end of  
the month in which it was legally organized or formed.  
Section 509(a)(3) supporting organizations. A section  
509(a)(3) supporting organization must file Form 990 or  
990-EZ, even if its gross receipts are normally $50,000 or less,  
and even if it is described in Rev. Proc. 96-10, 1996-1 C.B. 577,  
or is an affiliate of a governmental unit described in Rev. Proc.  
95-48,1995-2 C.B. 418, unless it qualifies as:  
1. An integrated auxiliary of a church described in  
Regulations section 1.6033-2(h);  
3
2023 Instructions for Form 990  
                         
An organization that has filed a letter application for  
recognition of exemption as a qualified nonprofit health  
insurance issuer under section 501(c)(29), or plans to do  
11. Foreign organizations and organizations located in U.S.  
territories, whose gross receipts from sources within the  
United States are normally $50,000 or less and which didn't  
engage in significant activity in the United States (other than  
investment activity). Such organizations, if they claim U.S. tax  
exemption or are recognized by the IRS as tax exempt, are  
generally required to submit Form 990-N if they choose not to file  
Form 990 or 990-EZ.  
!
CAUTION  
so, but hasn't yet received an IRS determination letter  
recognizing exempt status, must check the “Application pending”  
checkbox on the Form 990, item B, page 1 .  
B. Organizations Not Required To File  
Form 990 or 990-EZ  
If a foreign organization or U.S. territory organization is required  
to file Form 990 or 990-EZ, then its worldwide gross receipts, as  
well as assets, are taken into account in determining whether it  
qualifies to file Form 990-EZ.  
An organization doesn't have to file Form 990 or 990-EZ even if it  
has at least $200,000 of gross receipts for the tax year or  
$500,000 of total assets at the end of the tax year if it is  
described below (except for section 509(a)(3) supporting  
organizations, which are described earlier). See Section A. Who  
Must File, earlier, to determine if the organization can file Form  
990-EZ instead of Form 990. An organization described in  
paragraph 10, 11, or 13 of this Section B is required to submit  
Form 990-N unless it voluntarily files Form 990 or 990-EZ, as  
applicable.  
Certain organizations that file different kinds of annual  
information returns.  
12. A private foundation (including a private operating  
foundation) exempt under section 501(c)(3) and described in  
section 509(a). Use Form 990-PF, Return of Private Foundation  
or Section 4947(a)(1) Trust Treated as Private Foundation. Also  
use Form 990-PF for a taxable private foundation, a section  
4947(a)(1) nonexempt charitable trust treated as a private  
foundation, and a private foundation terminating its status by  
becoming a public charity under section 507(b)(1)(B) (for tax  
years within its 60-month termination period). If the organization  
successfully terminates, then it files Form 990 or 990-EZ in its  
final year of termination.  
Certain religious organizations.  
1. A church, an interchurch organization of local units of a  
church, a convention or association of churches, or an integrated  
auxiliary of a church as described in Regulations section  
1.6033-2(h) (such as a men's or women's organization, religious  
school, mission society, or youth group).  
2. A church-affiliated organization that is exclusively  
engaged in managing funds or maintaining retirement programs  
and is described in Rev. Proc. 96-10. But see the filing  
requirements for section 509(a)(3) supporting organizations in  
Section A, earlier.  
13. A religious or apostolic organization described in section  
501(d). Use Form 1065, U.S. Return of Partnership Income.  
14. A stock bonus, pension, or profit-sharing trust that  
qualifies under section 401. Use Form 5500, Annual Return/  
Report of Employee Benefit Plan.  
3. A school below college level affiliated with a church or  
operated by a religious order described in Regulations section  
1.6033-2(g)(1)(vii).  
4. A mission society sponsored by, or affiliated with, one or  
more churches or church denominations, if more than half of the  
society's activities are conducted in, or directed at, persons in  
foreign countries.  
Subordinate organizations in a group exemption  
which are included in a group return filed by the  
central organization for the tax year shouldn't file a  
TIP  
separate Form 990, 990-EZ, or 990-N for the tax year.  
C. Sequencing List To Complete the  
Form and Schedules  
5. An exclusively religious activity of any religious order  
You may find the following list helpful. It limits jumping from one  
part of the form to another to make a calculation or determination  
needed to complete an earlier part. Certain later parts of the  
form must first be completed in order to complete earlier parts. In  
general, first complete the core form, and then complete  
alphabetically Schedules A–N and Schedule R, except as  
provided below. Schedule O (Form 990), Supplemental  
Information to Form 990 or 990-EZ, should be completed as the  
core form and schedules are completed. Note that all  
described in Rev. Proc. 91-20, 1991-1 C.B. 524.  
Certain governmental organizations.  
6. A state institution whose income is excluded from gross  
income under section 115.  
7. A governmental unit or affiliate of a governmental unit  
described in Rev. Proc. 95-48. But see the filing requirements for  
section 509(a)(3) supporting organizations in Section A, earlier.  
8. An organization described in section 501(c)(1). A section  
501(c)(1) organization is a corporation organized under an Act of  
Congress that is an instrumentality of the United States, and  
exempt from federal income taxes.  
organizations filing Form 990 must file Schedule O.  
A public charity described in section 170(b)(1)(A)(iv),  
170(b)(1)(A)(vi), or 509(a)(2) that isn't within its initial 5  
years of existence should first complete Part II or III of  
TIP  
Certain political organizations.  
Schedule A (Form 990) to ensure that it continues to qualify as a  
public charity for the tax year. If it fails to qualify as a public  
charity, then it must file Form 990-PF rather than Form 990 or  
990-EZ, and check the box for “Initial return of a former public  
charity” on page 1 of Form 990-PF.  
9. A political organization that is:  
A state or local committee of a political party,  
A political committee of a state or local candidate,  
A caucus or association of state or local officials, or  
Required to report under the Federal Election Campaign Act  
of 1971 as a political committee (as defined in section 301(4) of  
1. Complete items A through F and H(a) through M in the  
heading of Form 990, on page 1.  
such Act).  
Certain organizations with limited gross receipts.  
2. See the instructions for definitions of related  
10. An organization whose gross receipts are normally  
$50,000 or less. Such organizations are generally required to  
submit Form 990-N if they choose not to file Form 990 or  
990-EZ. To determine what an organization's gross receipts  
“normally” are, see Appendix B .  
organization and control and determine the organization's  
related organizations required to be listed on Schedule R (Form  
990), Related Organizations and Unrelated Partnerships.  
3. Determine the organization's officers, directors, trustees,  
key employees, and five highest compensated employees  
required to be listed on Form 990, Part VII, Section A.  
4
2023 Instructions for Form 990  
                               
4. Complete Parts VIII, IX, and X of Form 990.  
990-series filing requirement or income tax return filing  
requirement at any time during that 10-year period, it must also  
file a Form 1128, Application To Adopt, Change, or Retain a Tax  
Year, with the short-period return. See Rev. Proc. 85-58, 1985-2  
C.B. 740.  
If an organization that submits Form 990-N changes its  
accounting period, it must report this change on Form 990, Form  
990-EZ, or Form 1128, or by sending a letter to Internal Revenue  
Service, 1973 Rulon White Blvd., Ogden, UT 84201.  
5. Complete item G in the heading section of Form 990, on  
page 1.  
6. Complete Parts III, V, VII, XI, and XII of Form 990.  
7. See the Instructions for Schedule L (Form 990),  
Transactions With Interested Persons, and complete Schedule L  
(Form 990) (if required).  
8. Complete Part VI of Form 990. Transactions reported on  
Schedule L (Form 990) are relevant to determining  
independence of members of the governing body under Form  
990, Part VI, line 1b.  
Accounting Methods  
An “accounting method,” for federal income tax purposes, is a  
practice a taxpayer follows to determine the tax year in which to  
report revenue and expenses for federal income tax purposes.  
An accounting method includes not only the overall plan of  
accounting for gross income or deductions (for example, an  
accrual method or the cash receipts and disbursement method),  
but also the treatment of any item that involves the proper time  
for the inclusion of an item in income or the taking of an item as a  
deduction, or both. However, a practice that does not affect the  
timing for reporting an item of income or deduction for purposes  
of determining taxable income is not an accounting method. A  
taxpayer, including a tax-exempt entity, generally adopts any  
permissible accounting method in the first year in which it uses  
the method in determining its taxable income. See Rev. Proc.  
2015-13, 2015-5 I.R.B. 419, as modified by Rev. Proc. 2021-34  
and any successor, for general procedures for obtaining consent  
to change an accounting method.  
9. Complete Part I of Form 990 based on information derived  
from other parts of the form.  
10. Complete Part IV of Form 990 to determine which  
schedules must be completed by the organization.  
11. Complete Schedule O (Form 990) and any other  
applicable schedules (for “Yes” boxes that were checked in Part  
IV). Use Schedule O (Form 990) to provide required  
supplemental information and other narrative explanations for  
questions on the core Form 990. For questions on Form 990  
schedules, use the narrative part of each schedule to provide  
supplemental narrative.  
12. Complete Part II, Signature Block, of Form 990.  
D. Accounting Periods and Methods  
These are the accounting periods covered under the law.  
An exempt organization may adopt an accounting  
Accounting Periods  
method not only for purposes of calculating taxable  
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CAUTION  
income, but also for purposes of determining whether  
Calendar year. Use the 2023 Form 990 to report on the 2023  
calendar year accounting period. A calendar year accounting  
period begins on January 1 and ends on December 31.  
taxable income will be subject to federal income tax. For  
example, a tax-exempt entity may adopt an accounting method  
for an item of income from an unrelated trade or business activity  
even if the gross income from such activity is less than $1,000  
and is therefore not taxed for federal income tax purposes  
pursuant to Regulations section 1.6012-2(e).  
Fiscal year. If the organization has established a fiscal year  
accounting period, use the 2023 Form 990 to report on the  
organization's fiscal year that began in 2023 and ended 12  
months later. A fiscal year accounting period should normally  
coincide with the natural operating cycle of the organization. Be  
certain to indicate in item A of Form 990, page 1, the date the  
organization's fiscal year began in 2023 and the date the fiscal  
year ended in 2024.  
An accounting method for an item of income or deduction  
may generally be adopted separately for each of the taxpayer’s  
trades or businesses. However, in order to be permissible, an  
accounting method must clearly reflect the taxpayer’s income.  
Unless instructed otherwise, the organization should generally  
use the same accounting method on the return (including the  
Form 990 and all schedules) to report revenue and expenses  
that it regularly uses to keep its books and records.  
Short period. A short accounting period is a period of less than  
12 months, which exists when an organization first commences  
operations, changes its accounting period, or terminates. If the  
organization's short year began in 2023, and ended before  
December 31, 2023 (not on or after December 31, 2023), it may  
use either 2022 Form 990 or 2023 Form 990 to file for the short  
year. If using the 2022 return, provide the information for  
designated years listed on the return, other than the tax year  
being reported, as if the years shown in the form text and  
headings were updated. For example, if filing for a short period  
beginning in 2023 on the 2022 Form 990, provide the information  
on Schedule A, Part II, for the tax years 2019–2023, rather than  
for tax years 2018–2022. Check the “Initial return” box or the  
“Final return/terminated” box in item B of the heading if either of  
those situations applies.  
Accounting method change. Once a taxpayer, including a  
tax-exempt entity, adopts an accounting method for federal  
income tax purposes, the taxpayer must generally request the  
IRS’s consent before it can change its accounting method (even  
if the year in which the taxpayer seeks to make the change is a  
year in which it generates only tax-exempt income or is  
otherwise not taxed on its taxable income). In most cases, a  
taxpayer requests consent to change an accounting method by  
filing a Form 3115, Application for Change in Accounting  
Method. See Rev. Proc. 2015-13, as modified by Rev. Proc.  
2021-34 and any successor, for general procedures for obtaining  
consent to change an accounting method.  
Accounting period change. If the organization changes its  
accounting period, it must file a Form 990 for the short period  
resulting from the change. If you are filing a short period return  
because you changed your accounting period, use software with  
a change of accounting period field to file. Also, include the  
reason for the change, either “Form 1128 was approved” or  
“Revenue Procedure 85-58 rules apply.”  
If the organization has previously changed its annual  
accounting period at any time within the 10-calendar-year period  
that includes the beginning of the short period resulting from  
the current change in accounting period, and it had a Form  
Depending on the specific accounting method change  
being requested, the taxpayer may be able to request  
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“automatic” consent. This means that as long as the  
taxpayer follows the applicable procedures, the taxpayer does  
not have to wait for formal approval by the IRS before applying  
the new accounting method. See Rev. Proc. 2023-24, 2023-8  
I.R.B. 1207, or its successor, for a list of accounting method  
changes that generally qualify for automatic consent.  
5
2023 Instructions for Form 990  
           
For example, a tax-exempt entity that has adopted an  
accounting method for an item of income from an unrelated trade  
or business must generally request consent before it can change  
its method of accounting for that item in any subsequent year.  
This is true regardless of whether gross income from the  
unrelated trade or business is greater than or equal to $1,000 in  
such subsequent year.  
Alternatively, if a taxpayer, including a tax-exempt entity, has  
not yet adopted an accounting method for an item of income or  
deduction, a change in how the entity reports the item is not a  
change in accounting method. In this case, the procedures  
applicable to requests for accounting method changes (for  
example, the requirement to file a Form 3115) are not applicable.  
required to provide such reconciliations on Schedule D (Form  
990), Parts XI through XII.  
See Pub. 538, Accounting Periods and Methods, and the  
instructions for Forms 1128 and 3115, about reporting  
changes to accounting periods and methods.  
TIP  
E. When, Where, and How To File  
File Form 990 by the 15th day of the 5th month after the  
organization's accounting period ends (May 15th for a  
calendar-year filer). If the due date falls on a Saturday, Sunday,  
or legal holiday, file on the next business day. A business day is  
any day that isn't a Saturday, Sunday, or legal holiday.  
Thus, a tax-exempt entity that has never taken into account  
an item of income or deduction in determining taxable income  
does not have to request consent to change its method of  
reporting that item on Form 990. Additionally, a tax-exempt entity  
that has never been subject to federal income tax on an item of  
income or deduction but that is required to file a Form 990-T  
solely due to owing a section 6033(e)(2) proxy tax does not have  
to request consent to change its method for reporting the item.  
If the organization is liquidated, dissolved, or terminated, file  
the return by the 15th day of the 5th month after liquidation,  
dissolution, or termination.  
If the return isn't filed by the due date (including any extension  
granted), provide a reasonable-cause explanation giving the  
reasons for not filing on time.  
Required electronic filing. If you are filing a 2023 Form 990,  
you are required to file electronically.  
Adjustments required when changing an accounting meth-  
od. A taxpayer, including a tax-exempt entity, that changes its  
accounting method must generally calculate and report an  
adjustment to ensure that no portion of the item being changed  
is permanently omitted or duplicated (see section 481(a)).  
However, depending on the specific method change, the IRS  
may provide that an adjustment is not required or permitted. An  
organization must report any adjustment required by section  
481(a) in Parts VIII through XI and on Schedule D (Form 990),  
Parts XI and XII, as applicable, and provide an explanation for  
the change on Schedule O (Form 990).  
For additional information on the electronic filing requirement,  
go to IRS.gov/EOefile.  
F. Extension of Time To File  
Use Form 8868, Application for Extension of Time To File an  
Exempt Organization Return or Excise Taxes Related to  
Employee Benefit Plans, to request an automatic extension of  
time to file.  
G. Amended Return/Final Return  
To amend the organization's return for any year, file a new return  
including any required schedules. Use the version of Form 990  
applicable to the year being amended. The amended return  
must provide all the information called for by the form and  
instructions, not just the new or corrected information. Check the  
“Amended return” box in item B in the heading area of the form.  
Also, enter on Schedule O (Form 990) which parts and  
schedules of the Form 990 were amended and describe the  
amendments.  
Generally, a taxpayer, including a tax-exempt entity, will  
recognize a positive section 481(a) adjustment (such as  
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CAUTION  
an increase to income) ratably over 4 tax years and will  
recognize a negative section 481(a) adjustment in full in the year  
of change. See Rev. Proc. 2015-13, as modified by Rev. Proc.  
2021-34 and any successor, for general procedures for obtaining  
consent to change an accounting method.  
However, as discussed above, if a tax-exempt entity has not  
yet adopted an accounting method for an item, a change in how  
the entity reports the item for purposes of the Form 990 is not a  
change in accounting method. In this case, an adjustment under  
section 481(a) is not required or permitted.  
The organization can file an amended return at any time to  
change or add to the information reported on a previously filed  
return for the same period. It must make the amended return  
available for inspection for 3 years from the date of filing or 3  
years from the date the original return was due, whichever is  
later.  
State reporting. Many states that accept Form 990 in place of  
their own forms require that all amounts be reported based on  
the accrual method of accounting. If the organization prepares  
Form 990 for state reporting purposes, it can file an identical  
return with the IRS even though the return doesn't agree with the  
books of account, unless the way one or more items are reported  
on the state return conflicts with the instructions for preparing  
Form 990 for filing with the IRS.  
Example 1. The organization maintains its books on the  
cash receipts and disbursements method of accounting but  
prepares a Form 990 return for the state based on the accrual  
method. It could use that return for reporting to the IRS.  
Example 2. A state reporting requirement requires the  
organization to report certain revenue, expense, or balance  
sheet items differently from the way it normally accounts for them  
on its books. A Form 990 prepared for that state is acceptable for  
IRS reporting purposes if the state reporting requirement doesn't  
conflict with the Instructions for Form 990.  
If the organization needs a complete copy of its previously  
filed return, it can file Form 4506, Request for Copy of Tax  
Return.  
If the return is a final return, the organization must check the  
“Final return/terminated” box in item B in the heading area of the  
form, and complete Schedule N (Form 990), Liquidation,  
Termination, Dissolution, or Significant Disposition of Assets.  
Amended returns and state filing considerations. State law  
may require that the organization send a copy of an amended  
Form 990 return (or information provided to the IRS  
supplementing the return) to the state with which it filed a copy of  
Form 990 to meet that state's reporting requirement. A state may  
require an organization to file an amended Form 990 to satisfy  
state reporting requirements, even if the original return was  
accepted by the IRS.  
An organization should keep a reconciliation of any  
differences between its books of account and the Form 990 that  
is filed. Organizations with audited financial statements are  
H. Failure-To-File Penalties  
Against the organization. Under section 6652(c)(1)(A), a  
penalty of $20 a day, not to exceed the lesser of $12,000 or 5%  
6
2023 Instructions for Form 990  
                         
of the gross receipts of the organization for the year, can be  
charged when a return is filed late, unless the organization  
shows that the late filing was due to reasonable cause.  
Organizations with annual gross receipts exceeding  
$1,208,500 are subject to a penalty of $120 for each day failure  
continues (with a maximum penalty for any one return of  
$60,000). The penalty applies on each day after the due date  
that the return isn't filed.  
Tax-exempt organizations that are required to file  
electronically but don't are deemed to have failed to file the  
return. This is true even if a paper return is submitted.  
The penalty can also be charged if the organization files an  
incomplete return, such as by failing to complete a required line  
item or a required part of a schedule. To avoid penalties and  
having to supply missing information later:  
A subordinate organization may choose to file a separate  
annual information return instead of being included in the group  
return.  
If the central organization is required to file a return for itself,  
it must file a separate return and can't be included in the group  
return. See Regulations section 1.6033-2(d)(1). See Section B,  
earlier, for a list of organizations not required to file.  
Every year, each subordinate organization must authorize the  
central organization in writing to include it in the group return and  
must declare, under penalties of perjury, that the authorization  
and the information it submits to be included in the group return  
are true and complete.  
The central organization should send the annual information  
update required to maintain a group exemption ruling (a separate  
requirement from the annual return) to:  
Complete all applicable line items;  
Unless instructed to skip a line, answer each question on the  
Department of the Treasury  
Internal Revenue Service Center  
Ogden, UT 84201-0027  
return;  
Make an entry (including a zero when appropriate) on all lines  
requiring an amount or other information to be reported; and  
Provide required explanations as instructed.  
For special instructions regarding answering certain Form 990  
questions about parts or schedules in the context of a group  
return, see Appendix E.  
Also, this penalty can be imposed if the organization's return  
contains incorrect information. For example, an organization that  
reports contributions net of related fundraising expenses can be  
subject to this penalty.  
J. Requirements for a Properly  
Completed Form 990  
Use of a paid preparer doesn't relieve the organization of its  
responsibility to file a complete and accurate return.  
All organizations filing Form 990 must complete Parts I through  
XII, Schedule O (Form 990), and any schedules for which a “Yes”  
response is indicated in Part IV. If an organization isn't required  
to file Form 990 but chooses to do so, it must file a complete  
return and provide all of the information requested, including the  
required schedules.  
Against responsible person(s). If the organization doesn't file  
a complete return or doesn't furnish correct information, the IRS  
will send the organization a letter that includes a fixed time to  
fulfill these requirements. After that period expires, the person  
failing to comply will be charged a penalty of $10 a day. The  
maximum penalty on all persons for failures for any one return  
shall not exceed $6,000.  
There are also penalties (fines and imprisonment) for willfully  
not filing returns and for filing fraudulent returns and statements  
with the IRS (see sections 7203, 7206, and 7207). States can  
impose additional penalties for failure to meet their separate  
filing requirements.  
Public inspection. In general, all information the organization  
reports on or with its Form 990, including schedules and  
attachments, will be available for public inspection. Note,  
however, the special rules for Schedule B (Form 990), a required  
schedule for certain organizations that file Form 990. Make sure  
PDF attachments (if any) are clear and legible. For more  
information on public inspection requirements, see Appendix D,  
and Pub. 557, Tax-Exempt Status for Your Organization.  
Automatic revocation for nonfiling for 3 consecutive years.  
The law requires most tax-exempt organizations to file an annual  
Form 990, 990-EZ, or 990-PF with the IRS, or to submit a Form  
990-N e-Postcard to the IRS. For information on exceptions to  
Who Must File. If an organization fails to file an annual return or  
submit a notice as required for 3 consecutive years, its  
tax-exempt status is automatically revoked on and after the due  
date for filing its third annual return or notice. Organizations that  
lose their tax-exempt status may need to file income tax returns  
and pay income tax, but may apply for reinstatement of  
exemption. For details, go to IRS.gov/EO.  
Signature. A Form 990 isn't complete without a proper  
signature. For details, see the instructions under Part II,  
Signature Block, later.  
Recordkeeping. The organization's records should be kept for  
as long as they may be needed for the administration of any  
provision of the Internal Revenue Code. Usually, records that  
support an item of income, deduction, or credit must be kept for  
a minimum of 3 years from the date the return is due or filed,  
whichever is later. Keep records that verify the organization's  
basis in property for as long as they are needed to figure the  
basis of the original or replacement property. Applicable law and  
an organization's policies can require that the organization retain  
records longer than 3 years. Form 990, Part VI, line 14, asks  
whether the organization has a document retention and  
destruction policy.  
I. Group Return  
A central, parent, or similar organization can file a group return  
on Form 990 for two or more subordinate or local organizations  
that are:  
Affiliated with the central organization at the time its tax year  
The organization should also keep copies of any returns it has  
filed. They help in preparing future returns and in making  
computations when filing an amended return.  
ends,  
Subject to the central organization's general supervision or  
control,  
Rounding off to whole dollars. The organization must round  
off cents to whole dollars on the returns and schedules, unless  
otherwise noted for particular questions. To round, drop amounts  
under 50 cents and increase amounts from 50 to 99 cents to the  
next dollar. For example, $1.49 becomes $1 and $2.50 becomes  
$3. If the organization has to add two or more amounts to figure  
the amount to enter on a line, include cents when adding the  
amounts and round off only the total.  
Exempt from tax under a group exemption letter that is still in  
effect, and  
Using the same tax year as the central organization.  
The central organization can't use a Form 990-EZ for the  
group return.  
7
2023 Instructions for Form 990  
                   
2. Schedules, completed as applicable, filed in alphabetical  
order (see Form 990, Part IV, for required schedules).  
Completing all lines. Make an entry (including -0- when  
appropriate) on all lines requiring an amount or other information  
to be reported. Don't leave any applicable lines blank, unless  
expressly instructed to skip that line. If answering a line is  
predicated on a “Yes” answer to the preceding line, and if the  
organization's answer to the preceding line was “No,then leave  
the “If Yes” line blank.  
All filers must file Schedule O (Form 990). Certain questions  
require all filers to provide an explanation on Schedule O (Form  
990). In general, answers can be explained or supplemented on  
Schedule O (Form 990) if the allotted space on the form or other  
schedule is insufficient, or if a “Yes” or “No” answer is required  
but the organization wishes to explain its answer.  
3. Attachments, completed as applicable. These include (a)  
name change amendment to organizing document required by  
item B on page 1; (b) list of subordinate organizations  
included in a group return required by item H on page 1; (c)  
articles of merger or dissolution, resolutions, and plans of  
liquidation or merger required by Schedule N (Form 990); and  
(d) for hospital organizations only, a copy of the most recent  
audited financial statements.  
Don't attach materials not authorized in the instructions or not  
otherwise authorized by the IRS.  
To facilitate the processing of your return, don't  
Missing or incomplete parts of the form and/or required  
schedules may result in the IRS contacting you to obtain the  
missing information. Failure to supply the information may result  
in a penalty being assessed to your account. For tips on filing  
complete returns, go to IRS.gov/Charities.  
password protect or encrypt PDF attachments.  
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CAUTION  
Password protecting or encrypting a PDF file that is  
attached to an e-filed return prevents the IRS from opening the  
attachment.  
Reporting proper amounts. Some lines request information  
reported on other forms filed by the organization (such as Forms  
W-2, 1099, and 990-T). If the organization is aware that the  
amount actually reported on the other form is incorrect, it must  
report on Form 990 the information that should have been  
reported on the other form (in addition to filing an amended form  
with the proper amount).  
In general, don't report negative numbers, but use -0- instead  
of a negative number, unless the instructions otherwise provide.  
Report revenue and expenses separately and don't net related  
items, unless otherwise provided.  
Specific Instructions  
Heading. Items A–M  
Complete items A through M.  
Item A. Accounting period. File the 2023 return for calendar  
year 2023 and fiscal years that began in 2023 and ended in  
2024. For a fiscal year return, fill in the tax year space at the top  
of page 1. See General Instructions, Section D, earlier, for  
additional information about accounting periods.  
Inclusion of activities and items of disregarded entities  
and joint ventures. An organization must report on its Form  
990 all of the revenues, expenses, assets, liabilities, and net  
assets or funds of a disregarded entity of which it is the sole  
member, and must report on its Form 990 its share of all such  
items of a joint venture or other investment or arrangement  
treated as a partnership for federal income tax purposes. This  
includes passive investments. In addition, the organization must  
generally report activities of a disregarded entity or a joint  
venture on the appropriate parts or schedules of Form 990. For  
special instructions about the treatment of disregarded entities  
and joint ventures for various parts of the form, see Appendix F.  
Item B. Checkboxes. The following checkboxes are under Item  
B.  
Address change. Check this box if the organization changed  
its address and hasn't reported the change on its most recently  
filed Form 990, 990-EZ, 990-N, or 8822-B, Change of Address or  
Responsible Party—Business, or in correspondence to the IRS.  
If a change in address occurs after the return is filed, use  
Form 8822-B to notify the IRS of the new address.  
TIP  
Name change. Check this box if the organization changed its  
legal name (not its “doing business as” name) and if the  
Reporting information from third parties. Some lines  
request information that the organization may need to obtain  
from third parties, such as compensation paid by related  
organizations; family and business relationships between  
officers, directors, trustees, key employees, and certain  
businesses they own or control; the organization's share of the  
income and assets of a partnership or joint venture in which it  
has an ownership interest; and certain transactions between the  
organization and interested persons. The organization should  
make reasonable efforts to obtain this information. If it is unable  
to obtain certain information by the due date for filing the return,  
it should file Form(s) 8868 to request a filing extension. See  
Section F. Extension of Time To File, earlier. If the organization is  
unable to obtain this information by the extended due date after  
making reasonable efforts, and isn't certain of the answer to a  
particular question, it may make a reasonable estimate, where  
applicable, and explain on Schedule O.  
organization hasn't reported the change on its most recently filed  
Form 990 or 990-EZ or in correspondence to the IRS. If the  
organization changed its name, attach the following documents.  
IF the organization is . . .  
THEN attach . . .  
a corporation  
a copy of the amendment to the  
articles of incorporation and proof of  
filing with the appropriate state  
authority.  
a trust  
a copy of the amendment to the trust  
instrument, or a resolution to amend  
the trust instrument, showing the  
effective date of the change of name  
and signed by at least one trustee.  
an unincorporated association  
a copy of the amendment to the  
articles of association, constitution, or  
other organizing document, showing  
the effective date of the change of  
name and signed by at least two  
officers, trustees, or members.  
Assembling Form 990, Schedules, and  
Attachments  
Before filing Form 990, assemble the package of forms,  
schedules, and attachments in the following order.  
1. Core form with Parts I through XII completed, filed in  
Initial return. Check this box if this is the first time the  
organization is filing a Form 990 and it hasn't previously filed a  
Form 990-EZ, 990-PF, 990-T, or 990-N.  
numerical order.  
8
2023 Instructions for Form 990  
                   
Final return/terminated. Check this box if the organization  
has terminated its existence or ceased to be a section 501(a) or  
section 527 organization and is filing its final return as an exempt  
organization or section 4947(a)(1) trust. For example, an  
organization should check this box when it has ceased  
operations and dissolved, merged into another organization, or  
has had its exemption revoked by the IRS. An organization that  
checks this box because it has liquidated, terminated, or  
dissolved during the tax year must also attach Schedule N (Form  
990).  
another organization, even if the organizations are related. The  
organization must have only one EIN. If it has more than one and  
hasn't been advised which to use, notify the:  
Department of the Treasury  
Internal Revenue Service Center  
Ogden, UT 84201-0027  
State the numbers the organization has, the name and  
address to which each EIN was assigned, and the address of the  
organization's principal office. The IRS will advise the  
organization which number to use.  
An organization must support any claim to have  
liquidated, terminated, dissolved, or merged by  
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attaching a certified copy of its articles of dissolution or  
A subordinate organization that files a separate Form  
merger approved by the appropriate state authority. If a certified  
copy of its articles of dissolution or merger isn't available, the  
organization must submit a copy of a resolution or resolutions of  
its governing body approving plans of liquidation, termination,  
dissolution, or merger.  
990 instead of being included in a group return must use  
TIP  
TIP  
its own EIN, and not that of the central organization.  
A section 501(c)(9) voluntary employees' beneficiary  
association must use its own EIN and not the EIN of its  
sponsor.  
Amended return. Check this box if the organization  
previously filed a return with the IRS for a tax year and is now  
filing another return for the same tax year to amend the  
previously filed return. Enter on Schedule O (Form 990) the parts  
and schedules of the Form 990 that were amended and describe  
the amendments. See General Instructions, Section G, earlier,  
for more information.  
Application pending. Check this box if the organization  
either has filed a Form 1023, 1023-EZ, 1024, or 1024-A with the  
IRS and is awaiting a response, or claims tax-exempt status  
under section 501(a) but hasn't filed Form 1023, 1023-EZ, 1024,  
or 1024-A to be recognized by the IRS as tax exempt. If this box  
is checked, the organization must complete all parts of Form 990  
and any required schedules. An organization that is required to  
file an annual information return (Form 990 or 990-EZ) or submit  
an annual electronic notice (Form 990-N) for a tax year (see  
General Instructions, Section A, earlier) must do so even if it  
hasn't yet filed a Form 1023, 1023-EZ, 1024, or 1024-A with the  
IRS, if it claims tax-exempt status.  
Item E. Telephone number. Enter a telephone number of the  
organization that members of the public and government  
personnel can use during normal business hours to obtain  
information about the organization's finances and activities. If the  
organization doesn’t have a telephone number, enter the  
telephone number of an organization official who can provide  
such information.  
Item F. Name and address of principal officer. The address  
provided must be a complete mailing address to enable the IRS  
to communicate with the organization's current (as of the date  
this return is filed) principal officer, if necessary. If the officer  
prefers to be contacted at the organization's address listed in  
item C, enter “same as C above.” For purposes of this item,  
“principal officer” means an officer of the organization who,  
regardless of title, has ultimate responsibility for implementing  
the decisions of the organization's governing body, or for  
supervising the management, administration, or operation of the  
organization.  
To qualify for tax exemption retroactive to the date of its  
organization or formation, an organization claiming tax-exempt  
status under section 501(c) (other than 501(c)(29)) must  
generally file an application for recognition of exemption (Form  
1023, 1023-EZ, 1024, or 1024-A) within 27 months of the end of  
the month in which it was legally organized or formed.  
If a change in responsible party occurs after the return is  
filed, use Form 8822-B to notify the IRS of the new  
TIP  
responsible party.  
Item G. Gross receipts. On Form 990, Part VIII, column A ,  
add line 6b (both columns (i) and (ii)), line 7b (both columns (i)  
and (ii)), line 8b, line 9b, line 10b, and line 12, and enter the total  
here. See the exceptions from filing Form 990 based on gross  
receipts and total assets as described under General  
Instructions, Sections A and B, earlier.  
Item C. Name and address. Enter the organization's legal  
name on the “Name of organization” line. If the organization  
operates under a name different from its legal name, enter the  
alternate name on the “Doing Business As” (DBA) line. If multiple  
DBA names won't fit on the line, enter one on the line and enter  
the others on Schedule O (Form 990).  
If the organization receives its mail in care of a third party  
(such as an accountant or an attorney), enter on the street  
address line “C/O” followed by the third party's name and street  
address or P.O. box.  
Include the suite, room, or other unit number after the street  
address. If the post office doesn’t deliver mail to the street  
address and the organization has a P.O. box, enter the box  
number instead of the street address.  
For foreign addresses, enter the information in the following  
order: city or town, state or province, the name of the country,  
and the postal code. Don't abbreviate the country name.  
Item H. Group returns. If the organization answers “No” to item  
H(a), it shouldn't check a box in item H(b). If the organization  
answers “Yes” to item H(a) but “No” to item H(b), attach a list (not  
on Schedule O (Form 990)) showing the name, address, and  
EIN of each local or subordinate organization included in the  
group return. Additionally, attach a list (not on Schedule O)  
showing the name, address, and EIN of each subordinate  
organization not included in the group return. If the organization  
answers “Yes” to item H(a) and “Yes” to item H(b), attach a list  
(not on Schedule O) showing the name, address, and EIN of  
each subordinate organization included in the group return. See  
Regulations section 1.6033-2(d)(2)(ii). A central or subordinate  
organization filing an individual return should not attach such a  
list. Enter in item H(c) the four-digit group exemption number  
(GEN) if the organization is filing a group return, or if the  
If a change of address occurs after the return is filed, use  
Form 8822-B to notify the IRS of the new address.  
organization is a central or subordinate organization in a group  
exemption and is filing a separate return. Don't confuse the  
four-digit GEN with the nine-digit EIN reported in item D of the  
form's heading. A central organization filing a group return  
Item D. EIN. Each organization (including a subordinate of a  
central organization) must have its own EIN. Use the EIN  
provided to the organization for filing its Form 990 and federal tax  
returns. An organization should never use the EIN issued to  
9
2023 Instructions for Form 990  
             
must not report its own EIN in item D, but report the special EIN  
issued for use with the group return.  
determine what to report for prior year revenue and expense  
amounts.  
If attaching a list:  
Line 16a. Enter the total of (i) the fees for professional  
fundraising services reported in Part IX, column (A), line 11e;  
and (ii) the portion of the amount reported in Part IX, column (A),  
lines 5 and 6, that comprises fees for professional fundraising  
services paid to officers, directors, trustees, key employees, and  
disqualified persons, whether or not such persons are  
employees of the organization. Exclude the latter amount from  
Part I, line 15.  
Enter the form number (“Form 990”) and tax year,  
Enter the group exemption name and EIN, and  
Enter the four-digit GEN.  
Item I. Tax-exempt status. Check the applicable box. If the  
organization is exempt under section 501(c) (other than section  
501(c)(3)), check the second box and insert the appropriate  
subsection number within the parentheses (for example, “4” for a  
section 501(c)(4) organization).  
Part II. Signature Block  
Item J. Website. Enter the organization's current address for its  
primary website, as of the date of filing this return. If the  
organization doesn’t maintain a website, enter “N/A” (not  
applicable).  
The return must be signed by the current president, vice  
president, treasurer, assistant treasurer, chief accounting officer,  
or other corporate officer (such as a tax officer) who is  
authorized to sign as of the date this return is filed. A receiver,  
trustee, or assignee must sign any return he or she files for a  
corporation or association. See Regulations section 1.6012-3(b)  
(4). For a trust, the authorized trustee(s) must sign. The definition  
of “officer” for purposes of Part II is different from the definition of  
officer (see the Glossary) used to determine which officers to  
report elsewhere on the form and schedules, and from the  
definition of principal officer for purposes of the Form 990  
heading (see the Glossary).  
Item K. Form of organization. Check the box describing the  
organization's legal entity form or status under state law in its  
state of legal domicile. These include corporations, trusts,  
unincorporated associations, and other entities (for example,  
partnerships and limited liability companies (LLCs)).  
Item L. Year of formation. Enter the year in which the  
organization was legally created under state or foreign law. If a  
corporation, enter the year of incorporation.  
Paid Preparer  
Item M. State of legal domicile. For a corporation, enter the  
state of incorporation (country of incorporation for a foreign  
corporation formed outside the United States). For a trust or  
other entity, enter the state whose law governs the organization's  
internal affairs (or the foreign country whose law governs for a  
foreign organization other than a corporation).  
Generally, anyone who is paid to prepare the return must sign  
the return, list the preparer taxpayer identification number  
(PTIN), and fill in the other blanks in the Paid Preparer Use Only  
area. An employee of the filing organization isn't a paid preparer.  
The paid preparer must:  
Part I. Summary  
Sign the return in the space provided for the preparer's  
signature;  
Because Part I generally reports information reported  
Enter the preparer information, including the preparer's PTIN;  
elsewhere on the form, complete Part I after the other  
parts of the form are completed. See General  
TIP  
and  
Give a copy of the return to the organization.  
Instructions, Section C, earlier.  
Any paid preparer can apply for and obtain a PTIN online at  
Complete lines 3–5 and 7–22 by using applicable references  
made in Part I to other items.  
IRS.gov/PTIN or by filing Form W-12, IRS Paid Preparer Tax  
Identification Number (PTIN) Application and Renewal.  
Line 1. Describe the organization's mission or its most  
significant activities for the year, whichever the organization  
wishes to highlight, on the summary page.  
Enter the paid preparer's PTIN, not his or her SSN, in the  
“PTIN” box in the paid preparer's block. The IRS won't  
!
CAUTION  
redact the paid preparer's SSN if such SSN is entered  
Line 2. Check this box if the organization answered “Yes” on  
Part IV, line 31 or 32, and complete Schedule N (Form 990), Part  
I or Part II.  
on the paid preparer's block. Because Form 990 is a publicly  
disclosable document, any information entered in this block will  
be publicly disclosed (see Appendix D). For more information  
about applying for a PTIN online, go to IRS.gov/TaxPros.  
Line 6. Enter the number of volunteers, full-time and part-time,  
including volunteer members of the organization's governing  
body, who provided volunteer services to the organization during  
the reporting year. Organizations that don't keep track of this  
information in their books and records or report this information  
elsewhere (such as in annual reports or grant proposals) can  
provide a reasonable estimate, and can use any reasonable  
basis for determining this estimate. Organizations can, but aren't  
required to, provide an explanation on Schedule O (Form 990) of  
how this number was determined, the number of hours those  
volunteers served during the tax year, and the types of services  
or benefits provided by the organization's volunteers.  
Note. A paid preparer may sign original or amended returns by  
rubber stamp, mechanical device, or computer software  
program.  
Paid Preparer Authorization  
On the last line of Part II, check “Yes” if the IRS can contact the  
paid preparer who signed the return to discuss the return. This  
authorization applies only to the individual whose signature  
appears in the Paid Preparer Use Only section of Form 990. It  
doesn’t apply to the firm, if any, shown in that section.  
Line 7b. If the organization isn't required to file a Form 990-T for  
the tax year, enter “0.If the organization hasn't yet filed Form  
990-T for the tax year, provide an estimate of the amount it  
expects to report on Form 990-T, Part I, line 11, when it is filed.  
By checking “Yes,the organization is authorizing the IRS to  
contact the paid preparer to answer any questions that arise  
during the processing of the return. The organization is also  
authorizing the paid preparer to:  
Lines 8–19. If this is an initial return, or if the organization filed  
Form 990-EZ or 990-PF in the prior year, leave the “Prior Year”  
column blank. Use the same lines from the 2022 Form 990 to  
Give the IRS any information missing from the return;  
Call the IRS for information about processing the return; and  
Respond to certain IRS notices about math errors, offsets,  
and return preparation.  
10  
2023 Instructions for Form 990  
                         
The organization isn't authorizing the paid preparer to bind  
the organization to anything or otherwise represent the  
organization before the IRS.  
The authorization will automatically end no later than the due  
date (excluding extensions) for filing of the organization's 2024  
Form 990. If the organization wants to expand the paid  
preparer's authorization or revoke it before it ends, see Pub. 947,  
Practice Before the IRS and Power of Attorney.  
facilities). If there were three or fewer of such activities, describe  
each program service activity. The organization can report on  
Schedule O (Form 990) additional activities that it considers of  
comparable or greater importance, although smaller in terms of  
expenses incurred (such as activities conducted with volunteer  
labor).  
Code. For the 2023 tax year, leave this blank.  
Expenses and grants. For each program service reported  
on lines 4a–4c, section 501(c)(3) and 501(c)(4) organizations  
must enter total expenses included on Part IX, line 25, column  
(B), and total grants and allocations (if any) included within such  
total expenses that were reported on Part IX, lines 1–3, column  
(B). For all other organizations, entering these amounts is  
optional.  
Check “No” if the IRS should contact the organization or its  
principal officer listed in item F of the heading on page 1, rather  
than the paid preparer.  
Part III. Statement of Program Service  
Accomplishments  
Revenue. For each program service, section 501(c)(3) and  
501(c)(4) organizations must report any revenue derived directly  
from the activity, such as fees for services or from the sale of  
goods that directly relate to the listed activity. This revenue  
includes program service revenue reported on Part VIII, line 2,  
column (A), and includes other amounts reported on Part VIII,  
lines 3–11, as related or exempt function revenue. Also include  
unrelated business income from a business that exploits an  
exempt function, such as advertising in a journal. For this  
purpose, charitable contributions and grants (including the  
charitable contribution portion, if any, of membership dues)  
reported on Part VIII, line 1, aren't considered revenue derived  
from program services. For organizations other than section  
501(c)(3) and 501(c)(4) organizations, entering these amounts is  
optional.  
Check the box in the heading of Part III if Schedule O (Form 990)  
contains any information pertaining to this part. Part III requires  
reporting regarding the organization's program service  
accomplishments. A program service is an activity of an  
organization that accomplishes its exempt purpose. Examples of  
program service accomplishments can include:  
A section 501(c)(3) organization's charitable activities such as  
a hospital's provision of charity care under its charity care policy,  
a college's provision of higher education to students under a  
degree program, a disaster relief organization's provision of  
grants or assistance to victims of a natural disaster, or a nursing  
home's provision of rehabilitation services to residents;  
A section 501(c)(5) labor union's conduct of collective  
bargaining on behalf of its members;  
A section 501(c)(6) business league's conduct of meetings for  
Description of program services. For each program  
service reported, include the following.  
members to discuss business issues; or  
Describe program service accomplishments through specific  
A section 501(c)(7) social club's operation of recreational and  
measurements such as clients served, days of care provided,  
number of sessions or events held, or publications issued.  
dining facilities for its members.  
Don't report a fundraising activity as a program service  
accomplishment unless it is substantially related to the  
accomplishment of the organization's exempt purposes (other  
than by raising funds).  
Describe the activity's objective, for both this time period and  
the longer-term goal, if the output is intangible, such as in a  
research activity.  
Give reasonable estimates for any statistical information if  
exact figures aren't readily available. Indicate that this  
information is estimated.  
Line 1. Describe the organization's mission as articulated in its  
mission statement or as otherwise adopted by the organization's  
governing body, if applicable. If the organization doesn’t have a  
mission that has been adopted or ratified by its governing  
body, enter “None.”  
Be clear, concise, and complete in the description. Use  
Schedule O (Form 990) if additional space is needed.  
Donated services or use of equipment, materials, or  
facilities. The organization can report the amount of any  
donated services, or use of materials, equipment, or facilities it  
received or used in connection with a specific program service,  
on the lines for the narrative description of the appropriate  
program service. However, don't include these amounts in  
revenue, expenses, or grants reported on Part III, lines 4a–4e,  
even if prepared according to generally accepted accounting  
principles (GAAP).  
Line 2. Answer “Yes” if the organization undertook any new  
significant program services prior to the end of the tax year that  
it didn’t describe in a prior year's Form 990 or 990-EZ. Describe  
these items on Schedule O (Form 990). If any are among the  
activities described on Form 990, Part III, line 4, the organization  
can reference the detailed description on line 4. If the  
organization has never filed a Form 990 or 990-EZ, answer “No.”  
Public interest law firm. A public interest law firm exempt  
under section 501(c)(3) or section 501(c)(4) must include a list of  
all the cases in litigation or that have been litigated during the  
year. For each case:  
Line 3. Answer “Yes” if the organization made any significant  
changes prior to the end of the tax year in how it conducts its  
program services to further its exempt purposes, or if the  
organization ceased conducting significant program services  
that had been conducted in a prior year. Describe these items on  
Schedule O (Form 990).  
Describe the matter in dispute,  
Explain how the litigation will benefit the public generally, and  
Enter the fees sought and recovered.  
An organization must report new, significant program  
See Rev. Proc. 92-59, 1992-2 C.B. 411.  
services, or significant changes in how it conducts  
TIP  
Line 4d. Other program services. Enter on Schedule O (Form  
990) the organization's other program services. The detailed  
description required for the three largest program services need  
not be provided for these other program services. Section 501(c)  
(3) and 501(c)(4) organizations must report on line 4d their total  
revenues reported on Part VIII, line 2, column (A), and their total  
expenses (including grants) reported on Part IX, column (B), that  
are attributable to these other program services, and must report  
on Part III, line 4e, their total program service expenses from Part  
III, lines 4a–4d. For all other organizations, entering these  
program services on its Form 990, Part III, rather than in  
a letter to IRS Exempt Organizations Determinations (“EO  
Determinations”). EO Determinations no longer issues letters  
confirming the tax-exempt status of organizations that report  
such new services or significant changes.  
Lines 4a–4c. All organizations must describe their  
accomplishments for each of their three largest program  
services, as measured by total expenses incurred (not including  
donated services or the donated use of materials, equipment, or  
11  
2023 Instructions for Form 990  
                               
amounts is optional. The organization may report the  
non-contribution portion of membership dues on line 4d or  
allocate that portion among lines 4a–4c.  
Line 5. Answer “Yes” only if the organization is a section 501(c)  
(4), 501(c)(5), or 501(c)(6) organization that receives  
membership dues, assessments, or similar amounts as defined  
in Rev. Proc. 98-19, 1998-1 C.B. 547. Other organizations  
answer “No.”  
Part IV. Checklist of Required  
Schedules  
Line 6. Answer “Yes” if the organization maintained at any time  
during the organization's tax year a donor advised fund or  
another similar fund or account (that is, any account over which  
the donor or a person appointed by the donor had advisory  
privileges over the use or investment of any portion of the  
account, but which isn't a donor advised fund). Examples of  
other similar funds or accounts include, but aren't limited to, the  
types of funds or accounts described as exceptions to the  
Glossary definition of a donor advised fund.  
For each “Yes” answer to a question on Form 990, Part IV,  
complete the applicable schedule (or part or line of the  
schedule). See the Glossary and instructions for the pertinent  
schedules for definitions of terms and explanations that are  
relevant to questions in this part.  
The organization isn't required to answer “Yes” to a question  
on Form 990, Part IV, or complete the schedule (or part of a  
schedule) to which the question is directed if the organization  
isn't required to provide any information in the schedule (or part  
of the schedule). Thus, a minimum dollar threshold for reporting  
information on a schedule may be relevant in determining  
whether the organization must answer “Yes” on a question on  
Form 990, Part IV.  
Line 7. Answer “Yes” if the organization received or held any  
conservation easement at any time during the year, regardless  
of how the organization acquired the easement or whether a  
charitable deduction was claimed by a donor of the easement.  
Line 8. Answer “Yes” if, at any time during the year, the  
organization maintained collections of works of art, historical  
treasures, and other similar assets as described in ASC  
958-360-45, whether or not the organization reported revenue  
and assets related to such collections in its financial statements.  
Line 1. Answer “Yes” if the organization is a section 501(c)(3)  
organization that isn't a private foundation. Answer “Yes” if the  
organization claims section 501(c)(3) status but hasn't yet filed a  
Form 1023 or Form 1023-EZ application or received a  
determination letter recognizing its section 501(c)(3) status. All  
other organizations answer “No.”  
Organizations that answer “Yes” on line 8 will often  
answer “Yes” on Part IV, line 30, which addresses  
TIP  
current-year noncash contributions of such items.  
Line 2. Answer “Yes” if any of the following are satisfied.  
A section 501(c)(3) organization met the 331/3% support test  
Line 9. Answer “Yes” if, at any time during the organization's tax  
year, the organization (1) had an escrow or custodial account;  
(2) provided credit counseling services and/or debt  
management plan services, such as credit repair or debt  
negotiations; or (3) acted as an agent, trustee, custodian, or  
other intermediary for contributions or other assets not included  
in Part X.  
of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi);  
checks the box on Schedule A (Form 990), Part II, line 13, 16a,  
or 16b; and received from any one contributor, during the year,  
contributions of the greater of $5,000 (in money or property) or  
2% of the amount on Form 990, Part VIII, line 1h. An organization  
filing Schedule B (Form 990) can limit the contributors it reports  
on Schedule B (Form 990) using this greater-than-$5,000/2%  
threshold only if it checks the box on Schedule A (Form 990),  
Part II, line 13, 16a, or 16b.  
Line 10. Answer “Yes” if the organization, a related  
organization, or an organization formed and maintained  
exclusively to further one or more exempt purposes of the  
organization (such as a foundation formed and maintained  
exclusively to hold endowment funds to provide scholarships  
and other funds for a college or university described within  
section 501(c)(3)) held assets in donor-restricted endowment  
funds, board designated (quasi), or endowment funds at any  
time during the year, whether or not the organization follows ASC  
958, or reports endowment funds in Part X, line 31. See the  
instructions for Schedule D (Form 990), Part V, for the definitions  
of these types of endowment funds.  
A section 501(c)(3) organization didn’t meet the 331/3%  
support test of the regulations under sections 509(a)(1) and  
170(b)(1)(A)(vi), and received during the year contributions of  
$5,000 or more from any one contributor.  
A section 501(c)(7), 501(c)(8), or 501(c)(10) organization  
received, during the year, (a) contributions of any amount for  
use exclusively for religious, charitable, scientific, literary, or  
educational purposes, or for the prevention of cruelty to children  
or animals; or (b) contributions of $5,000 or more not exclusively  
for such purposes from any one contributor.  
Any other organization that received, during the year,  
Line 11. Answer “Yes” if the organization reported an amount for  
land, buildings, equipment, or leasehold improvements on Part  
X, line 10; an amount for other liabilities on Part X, line 25; or if its  
financial statements for the tax year included a footnote that  
addresses its liability for uncertain tax positions under FIN 48  
(FASB ASC 740) (including a statement that the organization  
had no liability for uncertain tax positions). Also, answer “Yes” if  
the organization reported in Part X an amount for  
contributions of $5,000 or more from any one contributor.  
Don't attach substitutes for Schedule B (Form 990).  
!
CAUTION  
Line 3. All organizations must answer this question, even if they  
aren't subject to a prohibition against political campaign  
activities. Answer “Yes” whether the activity was conducted  
directly or indirectly through a disregarded entity or a joint  
venture or other arrangement treated as a partnership for  
federal income tax purposes and in which the organization is an  
owner.  
investments-other securities, investments-program related, or  
other assets, on any of line 12,13, or 15, that is 5% or more of  
the total assets reported on Part X, line 16.  
Line 12a. Answer “Yes” if the organization received separate,  
independent audited financial statements for the year for  
which it is completing this return, or if the organization is  
reporting for a short year that is included in, but not identical to,  
the period for which the audited financial statements were  
obtained. All other organizations answer “No.Answer “No” if the  
organization was included in consolidated audited financial  
statements, unless the organization also received separate  
audited financial statements.  
Line 4. Complete only if the organization is a section 501(c)(3)  
organization. Other organizations leave this line blank. Answer  
Yes” if the organization engaged in lobbying activities or had a  
section 501(h) election in effect during the tax year. All section  
501(c)(3) organizations that had a section 501(h) election in  
effect during the tax year must complete Schedule C (Form 990),  
Part II-A, whether or not they engaged in lobbying activities  
during the tax year.  
12  
2023 Instructions for Form 990  
                             
An accountant's compilation or review of financial  
statements isn't considered to be an audit and doesn't produce  
audited financial statements. If the organization answers “No,”  
but has prepared, for the year for which it is completing this  
return, a financial statement that wasn't audited, the organization  
can (but isn't required to) provide the reconciliations contained  
on Schedule D (Form 990), Parts XI–XII.  
Line 20a. Answer “Yes” if the organization, directly or indirectly  
through a disregarded entity or joint venture treated as a  
partnership for federal income tax purposes, operated one or  
more hospital facilities at any time during the tax year. Except  
in the case of a group return, don't include hospital facilities  
operated by another organization that is treated as a separate  
taxable or tax-exempt corporation for federal income tax  
purposes. For group returns, answer “Yes” if any subordinate  
included in the group return operated such a hospital facility.  
Line 12b. Answer “Yes” if the organization was included in  
consolidated, independent audited financial statements for  
the year for which it is completing this return. All other  
organizations answer “No.Answer “Yes” if the organization is  
reporting for a short year that is included in, but not identical to,  
the period for which the audited financial statements were  
obtained.  
Line 20b. If the organization operated one or more hospital  
facilities at any time during the tax year, then it must attach a  
copy of its most recent audited financial statements. If the  
organization was included in consolidated audited financial  
statements but not separate audited financial statements for the  
tax year, then it must attach a copy of the consolidated financial  
statements, including details of consolidation (whether or not  
audited).  
Line 13. Answer “Yes” if the organization checked the box on  
Schedule A (Form 990), Part I, line 2, indicating that it is a  
school.  
Line 21. Answer “Yes” if the organization reported on Part IX,  
line 1, column (A), more than $5,000 of grants and other  
assistance to any domestic organization, or to any domestic  
government. For instance, answer “No” if the organization made  
a $4,000 grant to each of two domestic organizations and no  
other grants. Don't report grants or other assistance provided to  
domestic organizations or domestic governments for the  
purpose of providing grants or other assistance to designated  
foreign organizations or foreign individuals.  
Section 501(c)(21) trusts. Use Schedule I (Form 990),  
Grants and Other Assistance to Organizations, Governments,  
and Individuals in the United States, to report amounts over  
$5,000 paid by the trust (1) to the Federal Black Lung Disability  
Trust Fund pursuant to section 3(b)(3) of Public Law 95-227, or  
(2) for insurance exclusively covering liabilities under sections  
501(c)(21)(A)(i)(I) and 501(c)(21)(A)(i)(IV). For details, see  
Regulations section 1.501(c)(21)-1(d).  
Lines 14a–14b. Answer “Yes” on line 14a if the organization  
maintained an office, or had employees or agents, or  
independent contractors outside the United States. Answer  
Yes” on line 14b if the organization had aggregate revenue or  
expenses of more than $10,000 from or attributable to  
grantmaking, fundraising activities, business, investment, and  
program service activities outside the United States, or if the  
book value of the organization's aggregate investments in foreign  
partnerships, foreign corporations, and other foreign entities was  
$100,000 or more at any time during the tax year.  
In the case of indirect investments made through investment  
entities, the extent to which revenue or expenses are taken into  
account in determining whether the $10,000 threshold is  
exceeded will depend upon whether the investment entity is  
treated as a partnership or corporation for U.S. tax purposes. For  
example, an organization with an interest in a foreign partnership  
would need to take into account its share of the partnership's  
revenue and expenses in determining whether the $10,000  
threshold is exceeded. An organization with an investment in a  
foreign corporation would need to take into account dividends it  
receives from the corporation, but wouldn't need to take into  
account or report any portion of the revenues, expenses, or  
expenditures of a foreign corporation in which it holds an  
investment, provided that the corporation is treated as a  
separate corporation for U.S. tax purposes.  
Line 22. Answer “Yes” if the organization reported on Part IX,  
line 2, column (A), more than $5,000 of aggregate grants and  
other assistance to or for domestic individuals. Don't report  
grants or other assistance provided to or for domestic individuals  
for the purpose of providing grants or other assistance to  
designated foreign organizations or foreign individuals.  
Section 501(c)(21) trusts. Use Schedule I (Form 990) to  
report amounts over $5,000 paid by the black lung trust to or for  
the benefit of miners or their beneficiaries other than amounts  
included on line 21. Such payments could include direct  
payment of medical bills, etc., authorized by the Act and  
accident and health benefits for retired miners and their spouses  
and dependents.  
Line 15. Answer “Yes” if the organization reported on Part IX,  
line 3, column (A), more than $5,000 of grants and other  
assistance to any foreign organization or entity (including a  
foreign government), or to a domestic organization or  
domestic individual for the purpose of providing grants or other  
assistance to a designated foreign organization or  
organizations.  
Line 23. Answer “Yes” if the organization:  
Listed in Part VII a former officer, director, trustee, key  
employee, or highest compensated employee; or  
Line 16. Answer “Yes” if the organization reported on Part IX,  
line 3, column (A), more than $5,000 of aggregate grants and  
other assistance to foreign individuals, or to domestic  
organizations or domestic individuals for the purpose of  
providing grants or other assistance to a designated foreign  
individual or individuals.  
Reported for any person listed in Part VII more than $150,000  
of reportable compensation and other compensation.  
Also answer “Yes” if, under the circumstances described in  
the instructions for Part VII, Section A, line 5, the filing  
organization had knowledge that any person listed in Part VII,  
Section A, received or accrued compensation from an  
unrelated organization for services rendered to the filing  
organization.  
Lines 17–18. Answer “Yes” on line 17 if the total amount  
reported for professional fundraising services in Part IX  
(line 11e, plus the portion of the line 6 amount attributable to  
professional fundraising services) exceeds $15,000.  
Answer “Yes” on line 18 if the sum of the amounts reported on  
lines 1c and 8a of Form 990, Part VIII, exceeds $15,000. An  
organization that answers “No” should consider whether to  
complete Schedule G (Form 990) in order to report its  
fundraising activities or gaming activities for state or other  
reporting purposes.  
Line 24. Lines 24a–24d involve questions regarding  
tax-exempt bonds. All organizations must answer “Yes” or “No”  
on line 24a. Those organizations that answer “Yes” on line 24a  
must also answer lines 24b through 24d and complete  
Schedule K (Form 990), Supplemental Information on  
Tax-Exempt Bonds. Those that answer “No” to line 24a can skip  
to line 25a.  
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2023 Instructions for Form 990  
                     
Line 24a. Answer “Yes” and complete Schedule K (Form 990)  
for each tax-exempt bond issued by or for the benefit of the  
organization after December 31, 2002, (including refunding  
bonds) with an outstanding principal amount of more than  
$100,000 as of the last day of the organization's tax year. For this  
purpose, bonds that have been legally defeased, and as a result  
are no longer treated as a liability of the organization, aren't  
considered outstanding.  
these questions. The organization should review carefully the  
instructions for Schedule L (Form 990), Parts II–IV, before  
answering these questions and completing Schedule L (Form  
990).  
Line 29. The organization is required to answer “Yes” on line 29  
if it received during the year more than $25,000 in fair market  
value (FMV) of donations, gifts, grants, or other contributions  
of property other than cash, regardless of the manner received  
(such as for use in a charity auction). Don't include  
Line 24b. For purposes of line 24b, the organization need not  
include the following as investments of proceeds.  
contributions of services or use of facilities.  
Any investment of proceeds relating to a reasonably required  
Line 30. The organization is required to answer “Yes” on line 30  
if during the year it received as a donation, gift, grant, or other  
contribution:  
reserve or replacement fund as described in section 148(d).  
Any investment of proceeds properly characterized as  
replacement proceeds as defined in Regulations section  
1.148-1(c).  
Any work of art, historical treasure, historical artifact,  
scientific specimen, archaeological artifact, or similar asset,  
including a fractional interest, regardless of amount or whether  
the organization maintains collections of such items; or  
Any investment of net proceeds relating to a refunding  
escrow as defined in Regulations section 1.148-1(b).  
Temporary period exceptions are described in section 148(c)  
and Regulations section 1.148-2(e). For example, there is a  
3-year temporary period applicable to proceeds spent on  
expenditures for capital projects and a 13-month temporary  
period applicable to proceeds spent on working capital  
expenditures.  
Any qualified conservation contributions regardless of  
whether the contributor claimed a charitable contribution  
deduction for such contribution.  
See the instructions for Schedule M (Form 990), Noncash  
Contributions, for definitions of these terms.  
Line 24c. For purposes of line 24c, the organization is treated  
as maintaining an escrow account if such account is maintained  
by a trustee for tax-exempt bonds issued for the benefit of the  
organization.  
Lines 31–32. The organization must answer “Yes” if it  
liquidated, terminated, dissolved, ceased operations, or  
engaged in a significant disposition of net assets during the  
year. See the instructions for Schedule N (Form 990) for  
definitions and explanations of these terms and transactions or  
events, and a description of articles of dissolution and other  
information that must be filed with Form 990.  
Note that a significant disposition of net assets may result  
from either an expansion or contraction of operations.  
Organizations that answer “Yes” on either of these questions  
must also check the box in Part I, line 2, and complete  
Schedule N (Form 990), Part I or Part II.  
Line 24d. Answer “Yes” if the organization has received a  
letter ruling that its obligations were issued on behalf of a state or  
local governmental unit; meets the conditions for issuing  
tax-exempt bonds as set forth in Rev. Rul. 63-20, 1963-1 C.B.  
24 (see Rev. Proc. 82-26, 1982-1 C.B. 476); or is a constituted  
authority organized by a state or local governmental unit to issue  
tax-exempt bonds in order to further public purposes (see Rev.  
Rul. 57-187, 1957-1 C.B. 65). Also answer “Yes” if the  
organization has outstanding qualified scholarship funding  
bonds under section 150(d) or bonds of a qualified volunteer fire  
department under section 150(e).  
Lines 33–34. The organization is required to report on  
Schedule R (Form 990) certain information regarding ownership  
or control of, and transactions with, its disregarded entities and  
tax-exempt and taxable related organizations. An organization  
that answers “Yes” on line 33 or 34 must enter its disregarded  
entities and related organizations on Schedule R (Form 990) and  
provide specified information regarding such organizations.  
Report disregarded entities on Schedule R (Form 990), Part I;  
related tax-exempt organizations on Part II; related organizations  
taxable as partnerships on Part III; and any related organizations  
taxable as C or S corporations or trusts on Part IV.  
Lines 25a–25b. Complete lines 25a and 25b only if the  
organization is a section 501(c)(3), 501(c)(4), or 501(c)(29)  
organization. If the organization isn't described in section 501(c)  
(3), 501(c)(4), or 501(c)(29), skip lines 25a and 25b and leave  
them blank. On line 25b, answer “Yes” if the organization  
became aware, prior to filing this return, that it engaged in an  
excess benefit transaction with a disqualified person in a  
prior year, and if the transaction hasn’t been reported on any of  
the organization’s prior Forms 990 or 990-EZ.  
An excess benefit transaction can have serious  
Lines 35a–35b. If an organization was a controlled entity of  
the filing organization under section 512(b)(13) during the tax  
year, the filing organization must answer “Yes” on line 35a. It  
must answer “Yes” on line 35b and complete Schedule R (Form  
990), Part V, line 2, if it either (1) received or accrued from its  
controlled entity any interest, annuities, royalties, or rent,  
regardless of amount, during the tax year; or (2) engaged in  
another type of transaction (see Schedule R (Form 990) for a list  
of transactions) with the controlled entity, if the amounts involved  
during the tax year for that type of transaction exceeded  
$50,000. See the Glossary and the Instructions for Schedule R  
(Form 990).  
implications for the disqualified person that entered  
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into the transaction with the organization, any  
organization managers that knowingly approved of the  
transaction, and the organization itself. A section 501(c)(3),  
501(c)(4), or 501(c)(29) organization that becomes aware that it  
may have engaged in an excess benefit transaction should  
obtain competent advice regarding section 4958, pursue  
correction of any excess benefit, and take other appropriate  
steps to protect its interests with regard to such transaction and  
the potential impact it could have on the organization's continued  
exempt status. See Appendix G, later, for a discussion of section  
4958; Schedule L (Form 990), Part I; and Form 4720, Schedule I,  
regarding reporting of excess benefit transactions.  
Controlled entities are a subset of related organizations.  
Answer “No” to line 35a if the organization had no related  
organizations during the tax year. If the answer to line 35a is  
“No,” leave line 35b blank.  
Lines 26–28. Lines 26 through 28 ask questions about loans  
and other receivables and payables between the organization  
and certain interested persons, and certain direct and indirect  
business transactions between the organization and governance  
and management officials of the organization or their associated  
businesses or family members. All organizations must answer  
Line 36. Complete line 36 only if the organization is a section  
501(c)(3) organization and engaged in a transaction over  
$50,000 during the tax year with a related organization that  
was tax exempt under a section other than section 501(c)(3). All  
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2023 Instructions for Form 990  
       
other organizations leave this line blank and go to line 37. See  
the Instructions for Schedule R (Form 990) for more information  
on what needs to be reported on Schedule R (Form 990), Part V,  
line 2.  
agents of the filing organization, including common paymasters  
and payroll agents, for the calendar year ending with or within  
the organization's tax year. Enter -0- if the organization didn't file  
any such forms for the calendar year ending with or within its tax  
year, or if the organization is filing for a short year and no  
calendar year ended within its tax year.  
Line 37. Answer “Yes” if, at any time during the year, the  
organization conducted more than 5% of its activities, measured  
by total gross revenue for the tax year or total assets of the  
organization at the end of its tax year, whichever is greater,  
through an unrelated organization that is treated as a  
partnership for federal income tax purposes, and in which the  
organization was a partner or member at any time during the tax  
year. The 5% test is applied on a partnership-by-partnership  
basis, although direct ownership by the organization and indirect  
ownership through disregarded entities or tiered entities treated  
as partnerships are aggregated for this purpose. The  
Line 1b. Form W-2G pertains to certain gambling winnings.  
Line 1c. For more information on backup withholding for  
missing or incorrect names or taxpayer identification numbers,  
see Pub. 1281, Backup Withholding for Missing and Incorrect  
Name/TIN(s). If backup withholding rules didn't apply to the  
organization because it didn't make a reportable payment to a  
vendor or provide reportable gaming (gambling) winnings to a  
prize winner, then leave line 1c blank.  
Line 2a. Include on this line the number of the organization's  
employees (not the number of Forms W-2) reported on a Form  
W-3, Transmittal of Wage and Tax Statements, by both the filing  
organization and reporting agents of the filing organization,  
including common paymasters and payroll agents, for the  
calendar year ending with or within the filing organization's tax  
year. Enter -0- if the organization didn't have any employees  
during the calendar year ending with or within its tax year, or if  
the organization is filing for a short year and no calendar year  
ended within its tax year.  
organization need not report on Schedule R (Form 990), Part VI,  
either (1) the conduct of activities through an organization  
treated as a taxable or tax-exempt corporation for federal income  
tax purposes, or (2) unrelated partnerships that meet both of the  
following conditions.  
95% or more of the filing organization's gross revenue from  
the partnership for the partnership's tax year ending with or  
within the organization's tax year is described in sections 512(b)  
(1), 512(b)(2), 512(b)(3), and 512(b)(5), such as interest,  
dividends, royalties, rents, and capital gains (including unrelated  
debt-financed income).  
Line 2b. If the organization reported at least one employee on  
line 2a, answer whether the organization or reporting agents of  
the organization filed all required federal employment tax returns  
(which include Form 940, Employer's Annual Federal  
The primary purpose of the filing organization's investment in  
the partnership is the production of income or appreciation of  
property and not the conduct of a section 501(c)(3) charitable  
activity such as program-related investing.  
Unemployment (FUTA) Tax Return; and Form 941, Employer's  
QUARTERLY Federal Tax Return) relating to such employees.  
For more information, see the discussion of employment taxes in  
Pub. 557. The organization may leave line 2b blank if it didn't  
report any employees on line 2a.  
Line 38. Answer “Yes” if the organization completed  
Schedule O (Form 990).  
Schedule O (Form 990) must be completed and filed by  
all organizations that file Form 990. All filers must  
provide narrative responses to certain questions (for  
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Line 3a. Check “Yes” on line 3a if the organization's total gross  
income from all of its unrelated trades or businesses is  
$1,000 or more for the tax year. See Pub. 598, Tax on Unrelated  
Business Income of Exempt Organizations, for a description of  
unrelated business income and the Form 990-T filing  
requirements for organizations having such income.  
example, Part VI, lines 11b and 19) on Schedule O (Form 990).  
Certain filers must provide narrative responses to other  
questions (for example, Part III, line 4d; Part V, line 3b; Part VI,  
lines 2–7b, 9, 12c, and 15a–b, for “Yes” responses; Part VI, lines  
8a–b and 10b, for “No” responses; and Part XII, line 3b, for a  
“No” response). All filers can supplement their answers to other  
Form 990 questions on Schedule O (Form 990).  
Neither Form 990-T nor Form 990 is a substitute for the  
other. Report on Form 990 items of income and expense  
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CAUTION  
that are also required to be reported on Form 990-T  
Part V. Statements Regarding Other  
IRS Filings and Tax Compliance  
when the organization is required to file both forms.  
Line 3b. Answer “Yes” if the organization checked “Yes” on  
line 3a and filed Form 990-T by the time this Form 990 is filed.  
Check “No” if the organization answered “Yes” on line 3a but  
hasn’t filed Form 990-T by the time this Form 990 is filed, even if  
the organization has applied for an extension to file Form 990-T.  
If “No” on line 3b, provide an explanation on Schedule O (Form  
990).  
Check the box in the heading of Part V if Schedule O (Form 990)  
contains any information pertaining to this part.  
See the Glossary for definitions of terms used in the  
questions in this section.  
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Some questions in this part pertain to other IRS forms.  
Forms are available by downloading from the IRS  
website at IRS.gov/OrderForms. Also see Appendix H.  
All tax-exempt organizations must pay estimated taxes  
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for their unrelated business income if they expect their  
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tax liability to be $500 or more.  
Forms and Publications To File or Use.  
Line 4a. Answer “Yes” if either (1) or (2) below applies.  
Line 1a. The organization must use Form 1096, Annual  
Summary and Transmittal of U.S. Information Returns, to  
transmit to the IRS paper Forms 1099, 1098, 5498, and W-2G,  
which are information returns reporting certain amounts paid or  
received by the organization. Report all such returns filed for the  
calendar year ending with or within the organization's tax year. If  
the organization transmits any of these forms electronically, add  
this number to the total reported. Examples of payments  
requiring Form 1099 reporting include certain payments to  
independent contractors for services rendered. Report on this  
line Forms 1099, 1098, 5498, and W-2G filed by reporting  
1. At any time during the calendar year ending with or within  
the organization's tax year, the organization had an interest in,  
or signature or other authority over, a financial account in a  
foreign country (such as a bank account, securities account, or  
other financial account); and  
a. The combined value of all such accounts was more than  
$10,000 at any time during the calendar year; and  
b. The accounts weren't with a U.S. military banking facility  
operated by a U.S. financial institution.  
15  
2023 Instructions for Form 990  
                 
2. The organization owns more than 50% of the stock in any  
corporation that would answer “Yes” to item 1 above.  
Example. A donor gives a charity $100 in consideration for a  
concert ticket valued at $40 (a quid pro quo contribution). In  
this example, $60 would be deductible. Because the donor's  
payment exceeds $75, the organization must furnish a  
If “Yes,electronically file FinCEN Form 114, Report of Foreign  
Bank and Financial Accounts (FBAR), with the Department of  
the Treasury using FinCEN's BSA E-Filing System. Because  
FinCEN Form 114 isn't a tax form, don't file it with Form 990.  
disclosure statement even though the taxpayer's deductible  
amount doesn't exceed $75. Separate payments of $75 or less  
made at different times of the year for separate fundraising  
events won't be aggregated for purposes of the $75 threshold.  
See FINCEN.gov for more information.  
Line 4b. Enter the name of each foreign country in which a  
foreign account described on line 4a is located. Use Schedule O  
(Form 990) if more space is needed.  
See section 6113 and Notice 88-120, 1988-2 C.B. 454.  
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Lines 7c and 7d. If the organization is required to file Form  
8282, Donee Information Return, to report information to the IRS  
and to donors about dispositions of certain donated property  
made within 3 years after the donor contributed the property, it  
must answer “Yes” and indicate the number of Forms 8282 filed.  
Lines 7e and 7f. If, in connection with a transfer to or for the  
use of the organization, the organization directly or indirectly  
pays premiums on any personal benefit contract, or there is an  
understanding or expectation that any person will directly or  
indirectly pay such premiums, the organization must report on  
Form 8870, Information Return for Transfers Associated With  
Certain Personal Benefit Contracts, the premiums it paid, and  
the premiums paid by others but treated as paid by the  
organization. The organization must report and pay an excise  
tax, equal to premiums paid, on Form 4720. A personal benefit  
contract is generally any life insurance, annuity, or endowment  
contract that benefits, directly or indirectly, the transferor, a  
member of the transferor's family, or any other person  
designated by the transferor (other than an organization  
described in section 170(c)).  
Line 7g. Form 8899, Notice of Income From Donated  
Intellectual Property, must be filed by certain organizations that  
received a charitable gift of qualified intellectual property that  
produces net income. The organization should check “Yes” if it  
provided all required Forms 8899 for the year for net income  
produced by donated qualified intellectual property. Qualified  
intellectual property is any patent, copyright (other than certain  
self-created copyrights), trademark, trade name, trade secret,  
know-how, software (other than certain “canned” or  
Line 5. Answer “Yes” on line 5a if the organization was party to a  
prohibited tax shelter transaction as described in section  
4965(e) at any time during the organization's tax year. A  
prohibited tax shelter transaction is any listed transaction, within  
the meaning of section 6707A(c)(2), and any prohibited  
reportable transaction. A prohibited reportable transaction is a  
confidential transaction within the meaning of Regulations  
section 1.6011-4(b)(3), and a transaction with contractual  
protection within the meaning of Regulations section 1.6011-4(b)  
(4). For more information on prohibited tax shelter transactions,  
go to IRS.gov.  
An organization that files Form 990 (other than a section 527  
political organization) and that is a party to a prohibited tax  
shelter transaction must file Form 8886-T, Disclosure by  
Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction,  
and may also have to file Form 4720, Return of Certain Excise  
Taxes Under Chapters 41 and 42 of the Internal Revenue Code,  
and pay an excise tax imposed by section 4965. For more  
information, see the instructions for Forms 8886-T and 4720.  
Line 6. Answer “Yes” on line 6a only if the organization has  
annual gross receipts that are normally greater than $100,000  
and if it solicited contributions not deductible under section 170  
during the tax year.  
Any fundraising solicitation (including solicitation of member  
dues) by or on behalf of any section 501(c) or 527 organization  
that isn't eligible to receive contributions deductible as  
charitable contributions for federal income tax purposes must  
include an explicit statement that contributions or gifts to it aren't  
deductible as charitable contributions. The statement must be in  
an easily recognizable format whether the solicitation is made in  
written or printed form, by television or radio, or by telephone.  
Failure to disclose that contributions aren't deductible could  
result in a penalty of $1,000 for each day on which a failure  
occurs. The maximum penalty for failures by any organization,  
during any calendar year, shall not exceed $10,000. See section  
6710 for details. In cases where the failure to make the  
disclosure is due to intentional disregard of the law, more severe  
penalties apply. No penalty will be imposed if the failure is due to  
reasonable cause.  
“off-the-shelf” software or self-created software), or similar  
property, or applications or registrations of such property. If the  
organization didn't receive a contribution of qualified intellectual  
property, leave line 7g blank.  
Line 7h. A donor of (1) a motor vehicle for use on public  
roads, (2) a boat, or (3) an airplane can't claim a charitable  
contribution deduction in excess of $500 unless the donee  
organization provides the donor with a Form 1098-C,  
Contributions of Motor Vehicles, Boats, and Airplanes, for the  
donation (or a written acknowledgment with the same  
information). See the instructions for Form 1098-C for more  
information. If the organization didn't receive a contribution of a  
car, boat, airplane, or other vehicle, leave line 7h blank.  
All organizations that qualify under section 170(c) to receive  
contributions that are deductible as charitable contributions for  
federal income tax purposes (such as domestic section 501(c)  
(3) organizations other than organizations that test for public  
safety) should answer “No” on line 6a.  
Line 8. A sponsoring organization of a donor advised fund  
must answer “Yes” if any one of its donor advised funds had  
excess business holdings at any time during the organization's  
tax year. All other organizations should leave this line blank and  
go to line 9. If “Yes,see the instructions for Schedule C of Form  
4720 to determine whether the organization is subject to the  
excess business holdings tax under section 4943 and is required  
to file Form 4720.  
Line 7. Line 7 is directed only to organizations that can receive  
deductible charitable contributions under section 170(c). See  
Pub. 526, Charitable Contributions, for a description of such  
organizations. All other organizations should leave lines 7a  
through 7h blank and go to line 8.  
Lines 7a and 7b. If a donor makes a payment in excess of  
$75 partly as a contribution and partly in consideration for goods  
or services provided by the organization, the organization must  
generally notify the donor of the value of goods and services  
provided.  
For purposes of the excise tax on excess business holdings  
under section 4943, a donor advised fund is treated as a private  
foundation.  
Line 9. Line 9 is required to be completed by sponsoring  
organizations maintaining a donor advised fund. All other  
organizations can leave this line blank and go to line 10.  
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2023 Instructions for Form 990  
                           
Line 9a. Answer “Yes” if the organization made any taxable  
distributions under section 4966 during the organization's tax  
year. If “Yes,complete and file Form 4720, Schedule K, to  
calculate and pay the tax.  
Line 10a. Enter the amount of initiation fees, capital  
contributions, and unusual amounts of income included in Part  
VIII. Statement of Revenue, line 12, Total revenue, but not  
included in the definition of gross receipts for section 501(c)(7)  
exemption purposes as discussed in Appendix C. However, if the  
organization is a college fraternity or sorority that charges  
membership initiation fees but not annual dues, don't include  
such initiation fees.  
Line 10b. Enter the amount of gross receipts included in  
Part VIII. Statement of Revenue, line 12, Total Revenue, derived  
from the general public for use of the organization's facilities, that  
is, from persons other than members or their spouses,  
dependents, or guests.  
Under section 4966, a taxable distribution includes a  
distribution from a donor advised fund to an individual. A  
taxable distribution also includes a distribution from a donor  
advised fund to an estate, partnership, association, company, or  
corporation unless:  
The distribution is for a charitable purpose (for example, a  
purpose described in section 170(c)(2)(B)), and  
The organization exercises expenditure responsibility for the  
distribution.  
The above doesn't apply to distributions to any organization  
Include the amount entered on line 10b of Form 990 on  
described in section 170(b)(1)(A) (other than a disqualified  
supporting organization, defined in section 4966(d)(4)), to the  
sponsoring organization of such donor advised fund, or to any  
other donor advised fund.  
the club's Form 990-T if required to be filed. Investment  
income earned by a section 501(c)(7) organization isn't  
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tax-exempt income unless set aside for the following purposes:  
religious, charitable, scientific, literary, educational, or prevention  
of cruelty to children or animals.  
Line 9b. Answer “Yes” if the organization made a distribution  
from a donor advised fund to a donor, donor advisor, or  
related person during the organization's tax year. For purposes  
of this question, a related person is any family member of the  
donor or donor advisor and any 35% controlled entity (as  
defined in section 4958(f)) of the donor or donor advisor. If “Yes,”  
complete and file Form 4720 , Schedule L (Form 990).  
If the combined amount of an organization's gross investment  
income, and other gross income from unrelated trades or  
businesses, is $1,000 or more for the tax year, the organization  
must report the investment income, and other unrelated  
business income, on Form 990-T.  
If an organization makes a distribution from a  
Line 11. Answer lines 11a and 11b only if the organization is  
donor advised fund resulting from the advice of a  
exempt under section 501(c)(12).  
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donor, donor advisor, family member, or 35%  
One of the requirements that an organization must meet to  
qualify under section 501(c)(12) is that at least 85% of its gross  
income consists of amounts collected from members for the sole  
purpose of meeting losses and expenses. For purposes of  
section 501(c)(12), the term “gross income” means gross  
receipts without reduction for any cost of goods sold.  
Member income for purposes of this 85% Member Income  
Test is income derived directly from the members to pay for  
services that form the basis for tax exemption under section  
501(c)(12), and includes payments for purchases of water,  
electricity, and telephone service. Member income doesn't  
include interest income, gains from asset or security sales, or  
dividends from another cooperative (unless that cooperative is  
also a member).  
controlled entity of any of these persons, which  
distribution directly or indirectly provides a more than  
incidental benefit to one of such persons, section 4967  
imposes a tax on (1) the person upon whose advice the  
distribution was made, (2) the beneficiary of the  
distribution, and (3) the fund manager for knowingly  
agreeing to make the distribution. The persons liable for  
the section 4967 tax must file Form 4720 to pay the tax. No  
section 4967 tax will be imposed on a distribution if a tax  
has been imposed for the distribution under section 4958.  
If an organization makes a distribution from a donor  
advised fund to a donor, donor advisor, family member, or  
35% controlled entity of these persons, then the  
transaction might be a section 4958 transaction. Such  
transactions include any grant, loan, compensation, or  
other similar payment to these persons, as well as any  
other payment resulting in excess benefit.  
Members are those individuals or entities that have the right  
to elect the governing board of the organization, are involved in  
the operations of the organization, and receive a share of its  
excess operating revenues.  
When calculating the member income percentage to  
determine whether an organization meets the 85% Member  
Income Test, the organization may exclude specific sources of  
income from both the numerator and the denominator of the  
fraction. For example, if an organization is a corporation and it  
receives an amount that qualifies as a contribution to capital  
under section 118, then that amount isn't included in either the  
numerator or the denominator because it isn't considered to be  
income for tax purposes. However, the payment must meet the  
following conditions (see Rev. Rul. 93-16, 1993-1 C.B. 26) to  
qualify as a contribution to capital.  
Line 10. Answer lines 10a and 10b only if the organization is  
exempt under section 501(c)(7).  
A section 501(c)(7) organization isn't exempt from  
income tax if any written policy statement, including the  
governing instrument and bylaws, allows discrimination  
TIP  
on the basis of race, color, or religion.  
However, section 501(i) allows social clubs to retain their  
exemption under section 501(c)(7) even though their  
membership is limited (in writing) to members of a particular  
religion if the social club:  
It must become a permanent part of the organization’s  
working capital.  
1. Is an auxiliary of a fraternal beneficiary society exempt  
It must not be compensation for specific quantifiable services.  
It must be bargained for.  
under section 501(c)(8); and  
2. Limits its membership to the members of a particular  
religion, or the membership limitation is:  
It must benefit the organization commensurately with its value.  
It must ordinarily be used in or contribute to the production of  
a. A good-faith attempt to further the teachings or principles  
additional income.  
of that religion, and  
Gross income for mutual or cooperative electric companies is  
figured by excluding any income received or accrued from the  
following.  
b. Not intended to exclude individuals of a particular race or  
color.  
1. Qualified pole rentals.  
17  
2023 Instructions for Form 990  
             
2. Any provision or sale of electric energy transmission  
services or ancillary services if the services are provided on a  
nondiscriminatory, open-access basis under an open-access  
transmission tariff; approved or accepted by the Federal Energy  
Regulatory Commission (FERC) or under an independent  
transmission provider agreement approved or accepted by  
FERC (other than income received or accrued directly or  
indirectly from a member).  
3. The provision or sale of electric energy distribution  
services or ancillary services, if the services are provided on a  
nondiscriminatory, open-access basis to distribute electric  
energy not owned by the mutual or electric cooperative  
company:  
a. To end-users who are served by distribution facilities not  
owned by the company or any of its members (other than income  
received or accrued directly or indirectly from a member), or  
b. Generated by a generation facility not owned or leased by  
the company or any of its members and which is directly  
connected to distribution facilities owned by such company or  
any of its members (other than income received or accrued  
directly or indirectly from a member).  
Line 13a. If the organization is licensed to issue qualified  
health plans in more than one state, check “Yes.If the  
organization is licensed to issue qualified health plans in only  
one state, check “No.In either case, report on Schedule O  
(Form 990) each state in which the organization is licensed to  
issue qualified health plans, the dollar amount of reserves each  
state requires the organization to maintain, and the dollar  
amount of reserves the organization maintains and reports to  
each state.  
Line 13b. Report the highest dollar amount of reserves the  
organization is required to maintain by any of the states in which  
the organization is licensed to issue qualified health plans.  
Line 13c. Report the highest dollar amount of reserves the  
organization maintains on hand and reports to a state in which  
the organization is licensed to issue qualified health plans.  
Line 14a. Answer “Yes” on line 14a if the organization  
received any payments during the year for indoor tanning  
services. “Indoor tanning services” are services employing any  
electronic product designed to incorporate one or more  
ultraviolet lamps and intended for the irradiation of an individual  
by ultraviolet radiation, with wavelengths in air between 200 and  
400 nanometers, to induce skin tanning.  
Line 14b. If an organization received a payment for services  
for indoor tanning services during the year, it must collect from  
the recipient of the services a tax equal to 10% of the amount  
paid for such service, whether paid by insurance or otherwise,  
and remit such tax quarterly to the IRS by filing Form 720,  
Quarterly Federal Excise Tax Return. If the organization filed  
Form 720 during the year, it should check “Yes” on line 14b. If it  
answers “No” on line 14b, it should explain on Schedule O (Form  
990) why it didn't file Form 720.  
Line 15. See the instructions for Form 4720, Schedule N, to  
determine if you paid to any covered employee more than $1  
million in remuneration or paid an excess parachute payment  
during the year. Remuneration paid to a covered employee  
includes any remuneration paid by a related organization.  
Line 16. Line 16 applies to private colleges and universities  
subject to the excise tax on net investment income under section  
4968. All other organizations, including state colleges and  
universities described in the first sentence of section 511(a)(2)  
(B), aren’t subject to this tax, and therefore check the “No” box  
on line 16, and go to Part VI. A private college or university will  
be subject to the excise tax on net investment income under  
section 4968 only if four threshold tests are met.  
4. From any nuclear decommissioning transaction.  
5. From any asset exchange or conversion transaction.  
For a mutual or cooperative telephone company, gross  
income doesn't include amounts received or accrued either from  
another telephone company for completing long distance calls to  
or from or between the telephone company's members, from  
qualified pole rentals, from the sale of display listings in a  
directory furnished to the telephone company's members, or  
from prepayment of a loan under section 306A, section 306B, or  
section 311 of the Rural Electrification Act of 1936 (as in effect  
on January 1, 1987).  
If the calculated member income percentage for a  
section 501(c)(12) organization is less than 85% for the  
tax year, then the organization fails to qualify for  
TIP  
tax-exempt status for that year, and it must file Form 1120, U.S.  
Corporation Income Tax Return, in lieu of Form 990 or 990-EZ for  
the year. However, failing the 85% Member Income Test in one  
year doesn't cause permanent loss of tax-exempt status under  
section 501(c)(12). So long as the organization's member  
income percentage is equal to or greater than 85% in any  
subsequent tax year, the organization may file Form 990 or  
990-EZ for that year, even if Form 1120 was filed in a prior year.  
1. The organization must be an eligible educational  
institution as defined in section 25A(f)(2). Section 25A(f)(2)  
defines “eligible educational institution” as an institution that is  
described in section 481 of the Higher Education Act of 1965 (20  
U.S.C. 1088), as in effect on August 5, 1997, and is eligible to  
participate in a program under title IV of such Act (20 USCS  
sections 1070 et seq.).  
2. The organization must have had at least 500  
tuition-paying students, based upon a daily average student  
count, during the preceding tax year.  
Line 12. All organizations that aren't section 4947(a)(1) trusts  
are to leave line 12 blank.  
If a section 4947(a)(1) nonexempt charitable trust has no  
taxable income under subtitle A, its filing of Form 990 can be  
used to meet its income tax return filing requirement under  
section 6012. Such a trust must, if it answers “Yes” on line 12a,  
report its tax-exempt interest received or accrued (if reporting  
under the accrual method) during the tax year on line 12b.  
3. More than 50% of those students must have been located  
Section 4947(a)(1) trusts must complete all sections of the  
Form 990 and schedules that section 501(c)(3) organizations  
must complete. All references to a section 501(c)(3) organization  
on the Form 990, schedules, and instructions shall include a  
section 4947(a)(1) trust (for instance, such a trust must complete  
Schedule A (Form 990), unless expressly excepted).  
in the United States.  
4. The aggregate FMV, at the end of the preceding tax year,  
of the assets not used directly in carrying out the organization’s  
exempt purpose, held by the organization and related  
organizations, must be at least $500,000 per student.  
Line 13. Answer lines 13a, 13b, and 13c only if the organization  
has received a loan or grant under the Department of Health and  
Human Services CO-OP program.  
Use the worksheet below to determine whether the  
organization meets the last three threshold tests above. Save  
this worksheet with the organization’s records.  
18  
2023 Instructions for Form 990  
         
Threshold Tests for Section 4968  
1. Enter the daily average number of FTE tuition-paying students in all locations. If fewer than 500, check “No” on line 16. If 500 or more, go to line 2.  
2. Enter the daily average number of FTE tuition-paying students in the United States.  
3. Divide line 2 by line 1. If 50% or less, check “No” on line 16. If greater than 50%, go to line 4.  
4. Enter the FMV of assets held by the organization but not used directly in carrying out the  
$
$
organization’s exempt purpose.  
5. Enter the FMV of assets held by one or more related organizations.  
6. Total. Add lines 4 and 5.  
$
$
7. Divide line 6 by the daily average number of FTE students. If less than $500,000, check “No” on line 16. If $500,000 or more, check “Yes” on  
line 16.  
When calculating the FMV of such assets of a related  
organization, exclude (1) assets of any related organization to  
the extent that such assets are taken into account with respect to  
another educational institution; and (2) unless the related  
organization is controlled by the educational institution, or unless  
the related organization is a supporting organization of the  
educational institution, omit assets that are not intended, or are  
not available, for the use or benefit of the educational institution.  
Worksheet line 1. To calculate the number of tuition-paying  
students during the preceding tax year (including for purposes of  
determining the number of students at a particular location),  
enter the daily average number of full-time equivalent (FTE)  
tuition-paying students attending the institution, taking part-time  
tuition-paying students into account on a full-time student  
equivalent basis.  
If worksheet line 1 is fewer than 500, the organization is not  
subject to the section 4968 excise tax on net investment income.  
The organization should answer “No” on line 16. If worksheet  
line 1 is 500 or more, continue to line 2.  
Worksheet line 6. Add lines 4 and 5.  
Worksheet line 7. Divide line 6 by the daily average number  
of FTE students.  
Worksheet line 2. Enter the number of FTE tuition-paying  
students included on line 1 who were located in the United  
States during the preceding tax year and enter it on line 2.  
Worksheet line 3. Divide line 2 by line 1. If 50% or less, the  
organization is not subject to the section 4968 excise tax and the  
organization should answer “No” on line 16. If greater than 50%,  
continue to line 4.  
Worksheet line 4. Calculate the FMV of the organization’s  
assets not used directly in carrying out the organization’s exempt  
purpose as of the end of the preceding tax year. To determine  
which assets are used directly in carrying out the organization’s  
exempt purpose, under these instructions, follow the principles of  
section 4942(e)(1)(A) and Regulations section 53.4942(a)-2(c)  
(3). To determine the FMV of the assets, use any reasonable  
method as long as such method is consistently used. Under  
these instructions, the principles of Regulations section  
53.4942(a)-2(c)(4) will be considered to provide a reasonable  
method.  
If line 7 is less than $500,000, the organization is not subject  
to the section 4968 excise tax on net investment income and the  
organization should answer “No” on line 16. If line 7 is $500,000  
or more, the organization is subject to the section 4968 excise  
tax on net investment income and the organization should  
answer “Yes” on line 16.  
Line 17. Did the trust, or any disqualified or other person  
engage in any activities that would result in the imposition of an  
excise tax under section 4951, 4952, or 4953? See the  
Instructions for Form 6069. If “Yes,complete Form 6069.  
Part VI. Governance, Management,  
and Disclosure  
Check the box in the heading of Part VI if Schedule O (Form 990)  
contains any information pertaining to this part. All organizations  
must complete Part VI. Use Schedule O (Form 990) to provide  
required supplemental information as described in this part, and  
to provide any additional information that the organization  
considers relevant to this part.  
Assets held for the production of income or for  
investment aren't considered to be used directly for  
!
Part VI requests information regarding an organization's  
governing body and management, governance policies, and  
disclosure practices. Although federal tax law generally doesn't  
mandate particular management structures, operational policies,  
or administrative practices, every organization is required to  
answer each question in Part VI. For example, all organizations  
must answer lines 11a and 11b, which ask about the  
organization's process, if any, it uses to review Form 990, even  
though the governing body isn't required by federal tax law to  
review Form 990.  
Even though the information on policies and procedures  
requested in Section B generally isn't required under the Code,  
the IRS considers such policies and procedures to generally  
improve tax compliance. The absence of appropriate policies  
and procedures can lead to opportunities for excess benefit  
transactions, inurement, operation for nonexempt purposes, or  
other activities inconsistent with exempt status. Whether a  
particular policy, procedure, or practice should be adopted by an  
organization depends on the organization's size, type, and  
culture. Accordingly, it is important that each organization  
consider the governance policies and practices that are most  
appropriate for that organization in assuring sound operations  
and compliance with tax law. For more governance information  
CAUTION  
charitable functions even though the income from the  
assets is used for charitable functions. It is a factual question  
whether an asset is held for the production of income or for  
investment rather than used directly by the organization for  
charitable purposes. For example, an office building used to  
provide offices for employees engaged in managing endowment  
funds for the organization isn't considered an asset used for  
charitable purposes.  
Worksheet line 5. Calculate the FMV of the assets of related  
organizations (as defined below) using the FMV of assets as of  
the end of the preceding tax year that ends with or within the  
preceding tax year of the organization.  
Section 4968 defines “related organization” to include only:  
Organizations that control or are controlled by the educational  
institution,  
Organizations that are controlled by one or more of the same  
persons who control the educational institution,  
Supported organizations (as defined in section 509(f)(3)), and  
Supporting organizations described in section 509(a)(3) that  
support the educational institution during the tax year.  
19  
2023 Instructions for Form 990  
         
relating to charities, go to IRS.gov/Charities and click on  
4. Neither the member, nor any family member of the  
member, was involved in a transaction with a taxable or  
tax-exempt related organization (whether directly or indirectly  
through affiliation with another organization) of a type and  
amount that would be reportable on Schedule L (Form 990) if  
required to be filed by the related organization.  
Lifecycle of an Exempt Organization.  
Section A. Governing Body and Management  
Line 1a. The governing body is the group of one or more  
persons authorized under state law to make governance  
decisions on behalf of the organization and its shareholders or  
members, if applicable. The governing body is, generally  
speaking, the board of directors (sometimes referred to as  
“board of trustees”) of a corporation or association, or the  
trustee or trustees of a trust (sometimes referred to as the “board  
of trustees”).  
Enter the number, as of the end of the organization's tax year,  
of members of the governing body of the organization with  
power to vote on all matters that come before the governing body  
(other than when a conflict of interest disqualifies the member  
from voting). If members of the governing body don't all have the  
same voting rights, explain material differences on Schedule O  
(Form 990).  
If the organization's governing body or governing documents  
delegated authority to act on its behalf to an executive  
committee or similar committee with broad authority to act on  
behalf of the governing body, and the committee held such  
authority at any time during the organization's tax year, describe  
on Schedule O (Form 990) the composition of the committee,  
whether any of the committee's members aren't on the governing  
body, and the scope of the committee's authority. The  
organization need not describe on Schedule O (Form 990)  
delegations of authority that are limited in scope to particular  
areas or matters, such as delegations to an audit committee,  
investment committee, or compensation committee of the  
governing body.  
Note. The independence standard for purposes of Part VI isn't  
the same as the “absence of conflict of interest” standard for  
purposes of the rebuttable presumption under Regulations  
section 53.4958-6, which focuses on conflicts with respect to a  
particular transaction.  
A member of the governing body isn't considered to lack  
independence merely because of the following circumstances.  
1. The member is a donor to the organization, regardless of  
the amount of the contribution.  
2. Religious exception: The member has taken a bona fide  
vow of poverty and either (a) receives compensation as an  
agent of a religious order or a section 501(d) religious or  
apostolic organization, but only under circumstances in which  
the member doesn't receive taxable income (see Rev. Rul.  
77-290, 1977-2 C.B. 26; and Rev. Rul. 80-332, 1980-2 C.B. 34);  
or (b) belongs to a religious order that receives sponsorship or  
payments from the organization or a related organization that  
don't constitute taxable income to the member.  
3. The member receives financial benefits from the  
organization solely in the capacity of being a member of the  
charitable or other class served by the organization in the  
exercise of its exempt function, such as being a member of a  
section 501(c)(6) organization, so long as the financial benefits  
comply with the organization's terms of membership.  
Example 1. B is a voting member of the organization's board  
of directors. B is also a partner with a profits and capital interest  
greater than 35% in a law firm, C, that charged $120,000 to the  
organization for legal services in a court case. The transaction  
between C and the organization must be reported on Schedule L  
(Form 990) because it is a transaction between the organization  
and an entity of which B is a more-than-35% owner, and  
because the payment to C from the organization exceeded  
$100,000 (see the instructions for Schedule L (Form 990), Part  
IV, regarding both factors). Accordingly, B isn't an independent  
member of the governing body because the $120,000 payment  
must be reported on Schedule L (Form 990) as an indirect  
business transaction with B. If B were an associate attorney (an  
employee) rather than a partner with a greater-than-35%  
interest, and not an officer, director, trustee, or owner of the law  
firm, the transaction wouldn't affect B's status as an independent  
member of the organization's governing body.  
Example. A voluntary employees' beneficiary association  
(VEBA) is a trust under state law. Bank B is the sole trustee of  
the trust. In completing line 1a, the VEBA will report one voting  
member of the governing body.  
Line 1b. Enter the number of independent voting members  
of the governing body as of the end of the organization's tax  
year. A member of the governing body is considered  
“independent” only if all four of the following circumstances  
applied at all times during the organization's tax year.  
1. The member wasn't compensated as an officer or other  
employee of the organization or of a related organization (see  
the Instructions for Schedule R (Form 990)) except as provided  
in the religious exception discussed below. Nor was the member  
compensated by an unrelated organization or individual for  
services provided to the filing organization or to a related  
organization, if such compensation is required to be reported in  
Part VII, Section A.  
2. The member didn't receive total compensation  
exceeding $10,000 during the organization's tax year (including  
a short year, regardless of whether such compensation is  
reported in Part VII) from the organization and related  
organizations as an independent contractor, other than  
reasonable compensation for services provided in the  
capacity as a member of the governing body. For example, a  
person who receives reasonable expense reimbursements and  
reasonable compensation as a director of the organization  
doesn't cease to be independent merely because she or he also  
receives payments of $7,500 from the organization for other  
arrangements.  
Example 2. D is a voting member of both the organization's  
governing body and the governing body of C, a related  
organization. D's child, E, received $40,000 in taxable  
compensation as a part-time employee of C. D isn't an  
independent member of the governing body, because E received  
compensation from C, a related organization to D, and the  
compensation was of a type (compensation to a family member  
of a member of C's governing body) and amount (over $10,000)  
that would be reportable on Schedule L (Form 990) if the related  
organization, C, were required to file Schedule L (Form 990).  
Example 3. C was Board Chair of X school during the tax  
year. X's bylaws designate the following as officer positions:  
Board Chair, Secretary, and Treasurer. C set the agenda for  
board of directors meetings, officiated board meetings,  
coordinated development of board policy and procedure, was an  
ex-officio member of all committees of the board, conducted  
weekly staff meetings, and performed teacher and staff  
evaluations. X compensated C during the tax year for C's  
services. This compensation was attributable to C's board and  
3. Neither the member, nor any family member of the  
member, was involved in a transaction with the organization  
(whether directly or indirectly through affiliation with another  
organization) that is required to be reported on Schedule L (Form  
990) for the organization's tax year.  
20  
2023 Instructions for Form 990  
                   
committee activities, and to C's non-director activities involving  
staff meetings and evaluations. Because X compensated C for  
services as an officer/employee, C isn't an independent member  
of the governing body. See Rev. Rul. 68-597 and Rev. Rul.  
57-246 for a description of the distinction between director  
services and officer services.  
Example 4. The facts are the same as in Example 3, except  
that the Board Chair position wasn't designated as an officer  
position under X's bylaws, board resolutions, or state law.  
Nevertheless, because X compensated C for non-director  
activities involving staff meetings and evaluations during the tax  
year, C is deemed to have received compensation as an  
employee—not as a governing body member—for those  
activities. Therefore, C isn't an independent member of the  
governing body.  
Example 5. The facts are the same as in Example 3, except  
that (1) C conducted only director and committee activities  
during the tax year; (2) C didn't conduct staff meetings and  
evaluations; and (3) X compensated C a reasonable amount for  
C's Board Chair services during the tax year, but didn't provide  
any other compensation to C in any other capacity. C's  
independence as a Board member isn't compromised by  
receiving compensation from X as a Board member (and not as  
an officer or employee).  
3. The two persons are each a director, trustee, officer, or  
greater-than-10% owner in the same business or investment  
entity (but not in the same tax-exempt organization).  
Ownership is measured by stock ownership (either voting  
power or value, whichever is greater) of a corporation, profits or  
capital interest in a partnership or an LLC (whichever is greater),  
membership interest in a nonprofit organization, or beneficial  
interest in a trust. Ownership includes indirect ownership (for  
example, ownership in an entity that has ownership in the entity  
in question); there may be ownership through multiple tiers of  
entities.  
Privileged relationship exception. For purposes of line 2, a  
business relationship doesn't include a relationship between an  
attorney and client, a medical professional (including  
psychologist) and patient, or a priest/clergy and penitent/  
communicant.  
Example 1. B is an officer of the organization, and C is a  
member of the organization's governing body. B is C's sister's  
spouse. The organization must report that B and C have a family  
relationship.  
Example 2. D and E are officers of the organization. D is  
also a partner in an accounting firm with 300 partners (with a  
1/300 interest in the firm's profits and capital) but isn't an officer,  
director, or trustee of the accounting firm. D's accounting firm  
provides services to E in the ordinary course of the accounting  
firm's business, on terms generally offered to the public, and  
receives $100,000 in fees during the year. The relationship  
between D and E isn't a reportable business relationship, either  
because (1) it is in the ordinary course of business on terms  
generally offered to the public, or (2) D doesn't hold a  
greater-than-35% interest in the accounting firm's profits or  
capital.  
Example 3. F and G are trustees of the organization. F is the  
owner and CEO of an automobile dealership. G purchased a  
$45,000 car from the dealership during the organization's tax  
year in the ordinary course of the dealership's business, on  
terms generally offered to the public. The relationship between F  
and G isn't a reportable business relationship because the  
transaction was in the ordinary course of business on terms  
generally offered to the public.  
Example 4. H and J are members of the organization's  
board of directors. Both are CEOs of publicly traded corporations  
and serve on each other's board. The relationship between H  
and J is a reportable business relationship because each is a  
director or officer in the same business entity.  
Example 5. K is an officer of the organization, and L is on its  
board of directors. L is a greater-than-35% partner of a law firm  
that charged $60,000 during the organization's tax year for legal  
services provided to K that were worth $600,000 at the law firm's  
ordinary rates. Thus, the ordinary course of business exception  
doesn't apply. However, the relationship between K and L isn't a  
reportable business relationship because of the privileged  
relationship of attorney and client.  
Also see Examples 2 and 3 in the instructions for Part VII,  
Section A, line 5, later.  
Reasonable effort. The organization need not engage in  
more than a reasonable effort to obtain the necessary  
information to determine the number of independent voting  
members of its governing body and can rely on information  
provided by such members. For instance, the organization can  
rely on information it obtains in response to a questionnaire sent  
annually to each member of the governing body that includes the  
member's name and title, blank lines for the member's signature  
and signature date, and the pertinent instructions and definitions  
for line 1b, to determine whether the member is or isn't  
independent.  
Line 2. Answer “Yes” if any of the organization's current  
officers, directors, trustees, or key employees, as reported in  
Part VII, Section A, had a family relationship or business  
relationship with another of the organization's current officers,  
directors, trustees, or key employees, as reported in Part VII,  
Section A, at any time during the organization's tax year. For  
each family and business relationship, identify the persons and  
describe their relationship on Schedule O (Form 990). It is  
sufficient to enter “family relationship” or “business relationship”  
without greater detail.  
Business relationship. Business relationships between two  
persons include any of the following.  
1. One person is employed by the other in a sole  
proprietorship or by an organization with which the other is  
associated as a trustee, director, officer, or greater-than-35%  
owner, even if that organization is tax exempt. However, don't  
report a person’s employment by the filing organization as a  
business relationship.  
2. One person is transacting business with the other (other  
than in the ordinary course of either party's business on the  
same terms as are generally offered to the public), directly or  
indirectly, in one or more contracts of sale, lease, license, loan,  
performance of services, or other transaction involving transfers  
of cash or property valued in excess of $10,000 in the aggregate  
during the organization's tax year. Indirect transactions are  
transactions with an organization with which the one person is  
associated as a trustee, director, officer, or greater-than-35%  
owner. Such transactions don't include charitable contributions  
to tax-exempt organizations.  
Reasonable effort. The organization isn't required to provide  
information about a family or business relationship between two  
officers, directors, trustees, or key employees if it is unable  
to secure the information after making a reasonable effort to  
obtain it. An example of a reasonable effort would be for the  
organization to distribute a questionnaire annually to each such  
person that includes the name and title of each person reporting  
information, blank lines for those persons' signatures and  
signature dates, and the pertinent instructions and definitions for  
line 2.  
Line 3. Answer “Yes” if, at any time during the organization's tax  
year, the organization used a management company or other  
person (other than persons acting in their capacities as officers,  
21  
2023 Instructions for Form 990  
             
directors, trustees, or key employees) to perform any  
management duties customarily performed by or under the direct  
supervision of officers, directors, trustees, or key  
the state and to the required or permitted number or frequency of  
governing body or member meetings.  
Describe significant changes on Schedule O (Form 990), but  
don't attach a copy of the amendments or amended document to  
Form 990 (or recite the entire amended document verbatim),  
unless such amended documents reflect a change in the  
organization's name. See Specific Instructions, Item B, earlier,  
regarding attachments required in the event of a change in the  
organization's name.  
employees. Such management duties include, but aren't limited  
to, hiring, firing, and supervising personnel; planning or  
executing budgets or financial operations; or supervising exempt  
operations or unrelated trades or businesses of the organization.  
Management duties don't include administrative services (such  
as payroll processing) that don't involve significant managerial  
decision making. Management duties also don't include  
investment management unless the filing organization conducts  
investment management services for others.  
An organization must report significant changes to its  
organizational documents on Form 990, Part VI, rather  
than in a letter to EO Determinations. EO Determinations  
TIP  
If “Yes,on Schedule O (Form 990), list the name(s) of the  
management company or companies or other person(s)  
performing management duties; describe the services they  
provided to the organization; list any of the organization’s current  
or former officers, directors, trustees, key employees, and  
highest compensated employees listed in Part VII, Section A,  
who were compensated by the management company or  
companies or other person(s) during the calendar year ending  
with or within the organization's tax year; and list the amounts of  
reportable and other compensation they received from the  
management company or companies or other person(s) for  
services provided to the filing organization and related  
organizations during that year.  
no longer issues letters confirming the tax-exempt status of  
organizations that report significant changes to their  
organizational documents, though it will, on request, issue an  
affirmation letter confirming an organization's name change. The  
IRS will no longer require a new exemption application from a  
domestic section 501(c) organization that undergoes certain  
changes of form or place of organization described in Rev. Proc.  
2018-15, 2018-9 I.R.B. 379.  
Line 5. Answer “Yes” if the organization became aware during  
the organization's tax year of a significant diversion of its assets,  
whether or not the diversion occurred during the year. If “Yes,”  
explain the nature of the diversion, dollar amounts and/or other  
property involved, corrective actions taken to address the matter,  
and pertinent circumstances on Schedule O (Form 990),  
although the person or persons who diverted the assets  
shouldn't be identified by name.  
A diversion of assets includes any unauthorized conversion or  
use of the organization's assets other than for the organization's  
authorized purposes, including but not limited to embezzlement  
or theft. Report diversions by the organization's officers,  
directors, trustees, employees, volunteers, independent  
contractors, grantees (diverting grant funds), or any other  
person, even if not associated with the organization other than  
by the diversion. A diversion of assets doesn't include an  
authorized transfer of assets for FMV consideration, such as to a  
joint venture or for-profit subsidiary in exchange for an interest  
in the joint venture or subsidiary. For this purpose, a diversion is  
considered significant if the gross value of all diversions (not  
taking into account restitution, insurance, or similar recoveries)  
discovered during the organization's tax year exceeds the lesser  
of (1) 5% of the organization's gross receipts for its tax year, (2)  
5% of the organization's total assets as of the end of its tax year,  
or (3) $250,000.  
Line 4. The organization must report significant changes to its  
organizing or enabling document by which it was created  
(articles of incorporation, association, or organization; trust  
instrument; constitution; or similar document), and to its rules  
governing its affairs commonly known as bylaws (or regulations,  
operating agreement, or similar document). Report significant  
changes that weren't reported on any prior Form 990, and that  
were made before the end of the tax year. Don't report changes  
to policies described or established outside of the organizing or  
enabling document and bylaws (or similar documents), such as  
adoption of, or change to, a policy adopted by resolution of the  
governing body that doesn't entail a change to the organizing  
document or bylaws.  
Examples of significant changes to the organizing or enabling  
document or bylaws include changes to:  
The organization's exempt purposes or mission;  
The organization’s name (also see the instructions under  
Specific Instructions, Item B, earlier);  
The number, composition, qualifications, authority, or duties of  
the governing body's voting members;  
The number, composition, qualifications, authority, or duties of  
the organization's officers or key employees;  
Note. A diversion of assets can in some cases be inurement of  
the organization's net earnings. In the case of section 501(c)(3),  
501(c)(4), and 501(c)(29) organizations, it can also be an  
excess benefit transaction taxable under section 4958 and  
reportable on Schedule L (Form 990).  
The role of the stockholders or membership in governance;  
The distribution of assets upon dissolution;  
The provisions to amend the organizing or enabling document  
or bylaws;  
The quorum, voting rights, or voting approval requirements of  
the governing body members or the organization's stockholders  
or membership;  
Line 6. Answer “Yes” if the organization is organized as a stock  
corporation, a joint-stock company, a partnership, a joint  
venture, or an LLC. Also answer “Yes” if the organization is  
organized as a non-stock, nonprofit, or not-for-profit corporation  
or association with members. For purposes of Form 990, Part VI,  
member means (without regard to what a person, including a  
corporation or other legal entity, is called in the governing  
documents) any person who, pursuant to a provision of the  
organization's governing documents or applicable state law, has  
the right to participate in the organization's governance or to  
receive distributions of income or assets from the organization.  
Members don't include governing body members. For purposes  
of Part VI, a membership organization includes members with  
the following kinds of rights.  
The policies or procedures contained within the organizing  
documents or bylaws regarding compensation of officers,  
directors, trustees, or key employees, conflicts of interest,  
whistleblowers, or document retention and destruction; and  
The composition or procedures contained within the  
organizing document or bylaws of an audit committee.  
Example. Organization X has a written conflicts of interest  
policy that isn't contained within the organizing document or  
bylaws. The policy is changed by board resolution. The policy  
change doesn't need to be reported on line 4.  
Examples of insignificant changes made to organizing or  
enabling documents or bylaws that aren't required to be reported  
here include changes to the organization's registered agent with  
22  
2023 Instructions for Form 990  
           
1. The members elect the members of the governing body  
(but not if the persons on the governing body are the  
organization's only members) or their delegates.  
Line 10a. Answer “Yes” if the organization had during its tax  
year any local chapters, local branches, local lodges, or other  
similar local units or affiliates over which the organization had the  
legal authority to exercise direct or indirect supervision and  
control (whether or not in a group exemption) and local units  
that aren't separate legal entities under state law over which the  
organization had such authority. An affiliate or unit is considered  
“local” for this purpose if it is responsible for a smaller  
geographical area than the filing organization is responsible for.  
Thus, a regional organization would be considered local for a  
national organization.  
2. The members approve significant decisions of the  
governing body.  
3. The members can receive a share of the organization's  
profits or excess dues or a share of the organization's net assets  
upon the organization's dissolution.  
Describe on Schedule O (Form 990) the classes of members or  
stockholders with the rights described above.  
Line 7a. Answer “Yes” on line 7a if at any time during the  
organization's tax year there were one or more persons (other  
than the organization's governing body itself, acting in such  
capacity) that had the right to elect or appoint one or more  
members of the organization's governing body, whether  
periodically, or as vacancies arise, or otherwise. If “Yes,describe  
on Schedule O (Form 990) the class or classes of such persons  
and the nature of their rights.  
Example 1. X is a national organization dedicated to the  
reform of K. X has affiliates in 15 states that conduct activities to  
carry out the purposes of X at the state level. X has the authority  
to approve the annual budget of each affiliate. X must answer  
Yes” on line 10a.  
Example 2. Y is a section 170(b)(1)(A)(iii) hospital located in  
M City. Y appoints a majority of the board of directors of Z, a  
section 509(a)(3) supporting organization that invests funds and  
makes grants for the benefit of Y. Although Y controls Z, Z isn't a  
local affiliate of Y that would require Y to answer “Yes” on  
line 10a.  
Line 7b. Answer “Yes” on line 7b if at any time during the  
organization's tax year any governance decisions of the  
organization were reserved to (or subject to approval by)  
members, stockholders, or persons other than the governing  
body, whether or not any such governance decisions were  
made during the tax year, such as approval of the governing  
body's election or removal of members of the governing body, or  
approval of the governing body's decision to dissolve the  
organization. If “Yes,describe on Schedule O (Form 990) the  
class or classes of such persons, the decisions that require their  
approval, and the nature of their voting rights.  
Line 10b. Written policies and procedures governing the  
activities of local chapters, branches, and affiliates to ensure  
their operations are consistent with the organization's tax-exempt  
purposes are documents used by the organization and its local  
units to address the policies, practices, and activities of the local  
unit. Such policies and procedures can include policies and  
procedures similar to those described in lines 11–16 of this  
section, whether separate or included as required provisions in  
the chapter's articles of organization or bylaws, a manual  
provided to chapters, a constitution, or similar documents. If  
“No,” explain on Schedule O (Form 990) how the organization  
ensures that the local unit's activities are consistent with the  
organization's tax-exempt purposes.  
Line 8. Answer “Yes” on lines 8a and 8b if the organization  
contemporaneously documented by any means permitted by  
state law every meeting held and written action taken during the  
organization's tax year by its governing body and committees  
with authority to act on behalf of the governing body (which  
ordinarily don't include advisory boards). Documentation  
permitted by state law can include approved minutes, email, or  
similar writings that explain the action taken, when it was taken,  
and who made the decision. For this purpose, contemporaneous  
means by the later of (1) the next meeting of the governing body  
or committee (such as approving the minutes of the prior  
meeting), or (2) 60 days after the date of the meeting or written  
action. If the answer to either line 8a or 8b is “No,” explain on  
Schedule O (Form 990) the organization's practices or policies, if  
any, regarding documentation of meetings and written actions of  
its governing body and committees with authority to act on its  
behalf. If the organization had no committees, answer “No” to  
line 8b.  
Note. The central organization (parent organization) named in  
a group exemption letter is required to have general  
supervision or control over its subordinate organizations as a  
condition of the group exemption.  
Line 11a. Answer “Yes” only if a complete copy of the  
organization's final Form 990 (including all required schedules),  
as ultimately filed with the IRS, was provided to each person who  
was a voting member of the governing body at the time the  
Form 990 was provided, whether in paper or electronic form,  
before its filing with the IRS. The organization can answer “Yes” if  
it emailed all of its governing body members a link to a  
password-protected website on which the entire Form 990 can  
be viewed, and noted in the email that the Form 990 is available  
for review on that site. However, answer “No” if the organization  
merely informed its governing body members that a copy of the  
Form 990 is available upon request. Answer “No” if the  
Line 9. The IRS needs a current mailing address to contact the  
organization's officers, directors, trustees, or key employees.  
The organization can use its official mailing address stated on  
the first page of Form 990 as the mailing address for such  
persons. Otherwise, enter on Schedule O (Form 990) the mailing  
addresses for such persons who are to be contacted at a  
different address. Such information will be available to the public.  
organization redacted or removed any information from the copy  
of its final Form 990 that it provided to its governing body  
members before filing the form. For example, answer “No” if the  
organization, at the request of a donor, redacted the name and  
address of that donor from the copy of its Schedule B (Form  
990), that it provided to its governing body members. Under  
those circumstances, the organization may explain on  
Section B. Policies  
Answer “Yes” to any question in this section that asks whether  
the organization had a particular policy or practice only if the  
organization's governing body (or a committee of the governing  
body, if the governing body delegated authority to that committee  
to adopt the policy) adopted the policy by the end of its tax year,  
and if the policy applied to the organization as a whole. If the  
policy applied only on a division-wide or department-wide level,  
answer “No.” The organization may explain the scope of such  
policy on Schedule O (Form 990).  
Schedule O (Form 990) why it answered “No” to line 11a.  
Line 11b. Describe on Schedule O (Form 990) the process, if  
any, by which any of the organization's officers, directors,  
trustees, board committee members, or management reviewed  
the prepared Form 990, whether before or after it was filed with  
the IRS, including specifics about who conducted the review,  
when they conducted it, and the extent of any such review. If no  
23  
2023 Instructions for Form 990  
review was or will be conducted, enter “No review was or will be  
conducted.”  
Certain federal or state laws provide protection against  
whistleblower retaliation and prohibit destruction of  
certain documents. For instance, while the federal  
TIP  
Example. The return preparer emails a copy of the final  
version of Form 990 to each Board member before it was filed.  
However, no Board member undertakes any review of the form  
either before or after filing. Because such a copy of the final  
version of the form was provided to each voting member of the  
organization's governing body before it was filed, the  
Sarbanes-Oxley legislation generally doesn't pertain to  
tax-exempt organizations, it does impose criminal liability on  
tax-exempt as well as other organizations for (1) retaliation  
against whistleblowers that report federal offenses, and (2)  
destruction of records with the intent to obstruct a federal  
investigation. See 18 U.S.C. sections 1513(e) and 1519. Also  
note that an organization is required to keep books and records  
relevant to its tax exemption and its filings with the IRS. Some  
states provide additional protection for whistleblowers.  
organization can answer “Yes” even though no review took place.  
The organization must describe its Form 990 review process (or  
lack thereof) on Schedule O (Form 990).  
Line 12a. Answer “Yes” if, as of the end of the organization's tax  
year, the organization had a written conflict of interest policy.  
A conflict of interest policy defines conflicts of interest, identifies  
the classes of individuals within the organization covered by the  
policy, facilitates disclosure of information that can help identify  
conflicts of interest, and specifies procedures to be followed in  
managing conflicts of interest. A conflict of interest arises when a  
person in a position of authority over an organization, such as an  
officer, director, manager, or key employee can benefit  
financially from a decision he or she could make in such  
capacity, including indirect benefits such as to family members  
or businesses with which the person is closely associated. For  
this purpose, a conflict of interest doesn't include questions  
involving a person's competing or respective duties to the  
organization and to another organization, such as by serving on  
the boards of both organizations, that don't involve a material  
financial interest of, or benefit to, such person.  
Example. B is a member of the governing body of X Charity  
and of Y Charity, both of which are section 501(c)(3) public  
charities with different charitable purposes. X Charity has taken a  
public stand in opposition to a specific legislative proposal. At an  
upcoming board meeting, Y Charity will consider whether to  
publicly endorse the same specific legislative proposal. While B  
may have a conflict of interest in this decision, the conflict  
doesn't involve a material financial interest of B's merely as a  
result of Y Charity's position on the legislation.  
Line 15. Answer “Yes” on line 15a if, during the tax year, the  
organization (not a related organization or other third party)  
used a process for determining compensation (reported on Part  
II or Schedule J (Form 990), Compensation Information) of the  
CEO, executive director, or other person who is the top  
management official, that included all of the following  
elements.  
Review and approval by a governing body or compensation  
committee, provided that persons with a conflict of interest  
regarding the compensation arrangement at issue weren't  
involved. For purposes of this question, a member of the  
governing body or compensation committee has a conflict of  
interest regarding a compensation arrangement if any of the  
following circumstances apply.  
1. The member (or a family member of the member) is  
participating in or economically benefitting from the  
compensation arrangement.  
2. The member is in an employment relationship subject to  
the direction or control of any person participating in or  
economically benefitting from the compensation arrangement.  
3. The member receives compensation or other payments  
subject to approval by any person participating in or  
economically benefitting from the compensation arrangement.  
4. The member has a material financial interest affected by  
Line 12b. Answer “Yes” if the organization's officers, directors,  
trustees, and key employees are required to disclose or  
update annually (or more frequently) information regarding their  
interests and those of their family members that could give rise  
to conflicts of interest, such as a list of family members,  
substantial business or investment holdings, and other  
transactions or affiliations with businesses and other  
organizations and those of family members.  
the compensation arrangement.  
5. The member approves a transaction providing economic  
benefits to any person participating in the compensation  
arrangement, who in turn has approved or will approve a  
transaction providing economic benefits to the member. See  
Regulations section 53.4958-6(c)(1)(iii).  
Use of data as to comparable compensation for similarly  
qualified persons in functionally comparable positions at similarly  
situated organizations.  
Line 12c. If “Yes,describe on Schedule O (Form 990) the  
organization's practices for monitoring proposed or ongoing  
transactions for conflicts of interest and dealing with potential or  
actual conflicts, whether discovered before or after the  
transaction has occurred. The description should include an  
explanation of which persons are covered under the policy, the  
level at which determinations of whether a conflict exists are  
made, and the level at which actual conflicts are reviewed. Also  
explain any restrictions imposed on persons with a conflict, such  
as prohibiting them from participating in the governing body's  
deliberations and decisions in the transaction.  
Contemporaneous documentation and recordkeeping for  
deliberations and decisions regarding the compensation  
arrangement.  
Answer “Yes” on line 15b if the process for determining  
compensation of one or more officers or key employees other  
than the top management official included all of the elements  
listed above.  
If the answer was “Yes” on line 15a or 15b, describe the  
process on Schedule O (Form 990), identify the offices or  
positions for which the process was used to establish  
compensation of the persons who served in those offices or  
positions, and enter the year in which this process was last  
undertaken for each such person.  
If the organization didn't compensate its CEO, executive  
director, or top management official during the tax year, answer  
“No” to line 15a. If the organization didn't compensate any of its  
other officers or key employees during the tax year, even if such  
employees were compensated by a related organization, answer  
“No” to line 15b.  
Lines 13 and 14. A whistleblower policy encourages staff and  
volunteers to come forward with credible information on illegal  
practices or violations of adopted policies of the organization,  
specifies that the organization will protect the individual from  
retaliation, and identifies those staff or board members or  
outside parties to whom such information can be reported. A  
document retention and destruction policy identifies the record  
retention responsibilities of staff, volunteers, board members,  
and outsiders for maintaining and documenting the storage and  
destruction of the organization's documents and records.  
24  
2023 Instructions for Form 990  
             
listed on Schedule B (Form 990)) of any such forms during the  
tax year.  
Line 16. Answer “Yes” on line 16a if, at any time during its tax  
year, the organization invested in, contributed assets to, or  
otherwise participated in a joint venture or similar arrangement  
with one or more taxable persons. For purposes of line 16, a joint  
venture or similar arrangement (or a “venture or arrangement”)  
means any joint ownership or contractual arrangement through  
which there is an agreement to jointly undertake a specific  
business enterprise, investment, or exempt-purpose activity  
without regard to (1) whether the organization controls the  
venture or arrangement, (2) the legal structure of the venture or  
arrangement, or (3) whether the venture or arrangement is  
treated as a partnership for federal income tax purposes, or as  
an association, or corporation for federal income tax purposes.  
Disregard ventures or arrangements that meet both of the  
following conditions.  
1. 95% or more of the venture's or arrangement's income for  
its tax year ending with or within the organization's tax year is  
described in sections 512(b)(1)–(5) (including unrelated  
debt-financed income).  
2. The primary purpose of the organization's contribution to,  
or investment or participation in, the venture or arrangement is  
the production of income or appreciation of property.  
If “Other” is checked, explain on Schedule O (Form 990). Also  
explain on Schedule O (Form 990) if the organization didn't make  
publicly available upon request any of Forms 1023, 1023-EZ,  
1024, 1024-A, 990, or 990-T that are subject to public inspection  
requirements. Exempt organizations must make available for  
public inspection their Form 1023, 1023-EZ, 1024, or 1024-A  
application for recognition of exemption. Applications filed before  
July 15, 1987, need not be made publicly available unless the  
organization had a copy on July 15, 1987.  
Organizations that file Form 990 must make it publicly  
available for a period of 3 years from the date it is required to be  
filed (including extensions) or, if later, is actually filed.  
Organizations aren't required to make publicly available the  
names and addresses of contributors (as set forth on  
Schedule B (Form 990), and on Form 1023, 1023-EZ, 1024, or  
1024-A). Section 501(c)(3) organizations that file Form 990-T are  
also required to make their Forms 990-T publicly available for the  
corresponding 3-year period for forms filed after August 17, 2006  
(unless the form was filed solely to request a refund of telephone  
excise taxes). See Appendix D for more information on public  
inspection requirements.  
Answer “Yes” on line 16b if, as of the end of the organization's  
tax year, the organization had both:  
Line 19. Explain on Schedule O (Form 990) whether the  
organization made its governing documents (for example,  
articles of incorporation, constitution, bylaws, trust instrument),  
conflict of interest policy, and financial statements (whether  
or not audited) available to the general public during the tax year,  
and, if so, how it made them available to the public (for example,  
posting on the organization's website, posting on another  
website, providing copies on request, inspection at an office of  
the organization, etc.). If the organization didn't make any of  
these documents available to the public, enter “No documents  
available to the public.”  
1. Followed a written policy or procedure that required the  
organization to negotiate, in its transactions and arrangements  
with other members of the venture or arrangement, such terms  
and safeguards as are adequate to ensure that the  
organization's exempt status is protected; and  
2. Taken steps to safeguard the organization's exempt status  
for the venture or arrangement.  
Some examples of safeguards include the following.  
Control over the venture or arrangement sufficient to ensure  
Federal tax law doesn't require that such documents be made  
publicly available unless they were included on a form that is  
publicly available (such as Form 1023, 1023-EZ, 1024, or  
1024-A).  
that the venture furthers the exempt purpose of the organization.  
Requirements that the venture or arrangement give priority to  
exempt purposes over maximizing profits for the other  
participants.  
The venture or arrangement not engage in activities that  
Line 20. Provide the name of the person who possesses the  
organization's books and records, and the business address and  
telephone number of such person (or of the organization if the  
books and records are kept by such person at a personal  
residence). If the books and records are kept at more than one  
location, provide the name, business address, and telephone  
number of the person responsible for coordinating the  
maintenance of the books and records. The organization isn't  
required to provide the address or telephone number of a  
personal residence of an individual. If provided, however, such  
information will be available to the public.  
would jeopardize the organization's exemption (such as political  
intervention or substantial lobbying for a section 501(c)(3)  
organization).  
All contracts entered into with the organization be on terms  
that are at arm's length or more favorable to the organization.  
Section C. Disclosure  
Line 17. List the states with which a copy of this Form 990 is  
required to be filed, even if the organization hasn't yet filed Form  
990 with that state. Use Schedule O (Form 990) if additional  
space is necessary.  
Part VII. Compensation of Officers,  
Directors, Trustees, Key Employees,  
Highest Compensated Employees,  
and Independent Contractors  
Some states require or permit the filing of Form 990 to  
fulfill state exempt organization or charitable solicitation  
reporting requirements.  
TIP  
Line 18. Check the box for “Own website” only if the  
organization posted an exact reproduction (other than for  
information permitted by law to be withheld from public  
disclosure, such as the names and addresses of contributors  
listed on Schedule B (Form 990)) of its Form 990, Form 990-T  
(for section 501(c)(3) organizations), or application for  
recognition of exemption (Form 1023, 1023-EZ, 1024, or  
1024-A) on its website during its tax year. Check the box for  
“Another's website” only if the organization provided to another  
individual or organization and that other individual or  
Check the box in the heading of Part VII if Schedule O (Form  
990) contains any information pertaining to this part.  
Overview. Form 990, Part VII, requires the listing of the  
organization's current or former officers, directors, trustees,  
key employees, and highest compensated employees, and  
current independent contractors, and reporting of certain  
compensation information relating to such persons.  
All organizations are required to complete Part VII, and when  
applicable, Schedule J (Form 990), for certain persons.  
Compensation must be reported for the calendar year ending  
with or within the organization's tax year. In some cases,  
organization posted on its website, an exact reproduction (other  
than for information permitted by law to be withheld from public  
disclosure, such as the names and addresses of contributors  
25  
2023 Instructions for Form 990  
       
persons are reported in Part VII or Schedule J (Form 990) only if  
their reportable compensation (as explained below) and “other  
compensation” (as explained below) from the organization and  
related organizations (as explained in the Glossary and in the  
Instructions for Schedule R (Form 990)) exceeds certain  
thresholds. In some cases, compensation from an unrelated  
organization must be reported on Form 990. See the  
instructions for Part VII, Section A, line 5, later. The amount of  
compensation reported on Form 990, Part VII, for a listed person  
may differ from the amount reported on Form 990, Part IX, line 5,  
for that person due to factors such as a different accounting  
period (calendar vs. fiscal year) or a different accounting  
method.  
Special rules apply to disregarded entities of which the  
organization is the sole member. See Disregarded Entities, later.  
To determine which persons are current or former officers,  
directors, trustees, key employees, or highest compensated  
employees, see the instructions for Part VII, Section A, column  
(C), later.  
Order of reporting. List the persons required to be included in  
Part VII, Section A, in order from highest to lowest compensation  
based on the sum of columns (D), (E), and (F) for each person.  
When the amount of total compensation is the same, list the  
persons in the following order: individual trustees or directors,  
institutional trustees, officers, key employees, highest  
compensated employees, and former such persons.  
Form 990, Part VII, relies on definitions of reportable  
compensation and other compensation. Reportable  
compensation generally refers to compensation reported in  
box 1 or 5 (whichever amount is greater) of Form W-2, Wage and  
Tax Statement; box 1 of Form 1099-NEC, Nonemployee  
Compensation; and box 6 of Form 1099-MISC, Miscellaneous  
Information. Organizations must also report other compensation  
in Part VII, as discussed in the instructions for Part VII, Section A,  
column (F), later.  
Fiscal year filers. To determine which persons are listed in Part  
VII, Section A, the organization must use the calendar year  
ending with or within the organization's fiscal year for some  
(those whose compensation must exceed minimum thresholds  
in order to be reported) and the fiscal year for others. Report  
officers, directors, and trustees that served at any time during  
the fiscal year as “current” officers, directors, and trustees.  
Report the following persons based on reportable  
compensation and status for the calendar year ending within  
the fiscal year.  
Organizations must report compensation for both current and  
former officers, directors, trustees, key employees, and highest  
compensated employees. The distinction between current and  
former such persons is discussed below. The determination of  
“former” uses a 5-year lookback period.  
Current key employees (over $150,000 of reportable  
compensation from the organization and related  
organizations).  
Current five highest compensated employees (over  
$100,000 of reportable compensation from the organization and  
related organizations), other than current officers, directors,  
trustees, and key employees.  
Organizations must report compensation from themselves  
and from related organizations, which generally consist of  
parents, subsidiaries, brother/sister organizations, supporting  
organizations, supported organizations, sponsoring  
organizations of VEBAs, and contributing employers to VEBAs.  
See the Instructions for Schedule R (Form 990) for a fuller  
discussion of related organizations.  
Former officers, key employees, and five highest  
compensated employees (over $100,000 of reportable  
compensation from the organization and related organizations,  
with special rules for former highest compensated employees).  
Former directors and trustees (over $10,000 of reportable  
compensation for services in the capacity as director or trustee  
of the organization, from the organization and related  
organizations).  
Part VII, Section A, requires reporting of officers, directors,  
trustees, key employees, and up to five of the organization's  
highest compensated employees. Compensation from related  
organizations must also be taken into account in determining a  
person's compensation and reported in Part VII, Section A,  
columns (E) and (F).  
Report compensation on Form 990, Part VII, for the calendar  
year ending within the organization's fiscal year, including that  
of current officers, directors, and trustees, even if the fiscal year  
is used to determine which such persons must be listed in Part  
VII.  
Section B requires reporting of the five highest compensated  
independent contractors. Section B doesn't require reporting of  
compensation from related organizations.  
Director or trustee. A director or trustee is a member of the  
organization's governing body, but only if the member has  
voting rights. A director or trustee that served at any time during  
the organization's tax year is deemed a current director or  
trustee. Members of advisory boards that don't exercise any  
governance authority over the organization aren't considered  
directors or trustees.  
An “institutional trustee” is a trustee that isn't an individual or  
natural person but an organization. For instance, a bank or trust  
company serving as the trustee of a trust is an institutional  
trustee.  
Section A. Officers, Directors, Trustees, Key  
Employees, and Highest Compensated  
Employees  
Overview. Organizations are required to enter in Part VII,  
Section A, the following officers, directors, trustees, and  
employees of the organization whose reportable  
compensation from the organization and related  
organizations (as explained in the Glossary and the  
Instructions for Schedule R (Form 990)) exceeded the following  
thresholds for the tax year.  
Officer. An officer is a person elected or appointed to manage  
the organization's daily operations. An officer that served at any  
time during the organization's tax year is deemed a current  
officer. The officers of an organization are determined by  
reference to its organizing document, bylaws, or resolutions of its  
governing body, or as otherwise designated consistent with  
state law, but, at a minimum, include those officers required by  
applicable state law. Officers can include a president, vice  
president, secretary, treasurer, and, in some cases, a Board  
Chair. In addition, for purposes of Form 990, including Part VII,  
Section A, and Schedule J (Form 990), treat as an officer the  
following persons, regardless of their titles.  
Current officers, directors, and trustees (no minimum  
compensation threshold).  
Current key employees (over $150,000 of reportable  
compensation).  
Current five highest compensated employees other than  
officers, directors, trustees, or listed key employees (over  
$100,000 of reportable compensation).  
Former officers, key employees, and highest compensated  
employees (over $100,000 of reportable compensation, with  
special rules for former highest compensated employees).  
Former directors and trustees (over $10,000 of reportable  
compensation in the capacity as a former director or trustee).  
26  
2023 Instructions for Form 990  
             
1. Top management official. The person who has ultimate  
responsibility for implementing the decisions of the governing  
body or for supervising the management, administration, or  
operation of the organization, for example, the organization's  
president, CEO, or executive director.  
2. Top financial official. The person who has ultimate  
responsibility for managing the organization's finances, for  
example, the organization's treasurer or chief financial officer.  
In the examples set forth below, assume the individual  
involved is an employee that satisfies the $150,000 Test and Top  
20 Test and isn't an officer, director, or trustee.  
Example 1. T is a large section 501(c)(3) university. L is the  
dean of the law school of T, which generates more than 10% of  
the revenue of T, including contributions from alumni and  
foundations. Although L doesn't have ultimate responsibility for  
managing the university as a whole, L meets the Responsibility  
Test and is reportable as a key employee of T.  
If ultimate responsibility resides with two or more individuals (for  
example, co-presidents or co-treasurers), who can exercise such  
responsibility in concert or individually, then treat all such  
individuals as officers.  
Example 2. S chairs a small academic department in the  
College of Arts and Sciences of the same university, T, described  
above. As department chair, S supervises faculty in the  
department, approves the course curriculum, and oversees the  
operating budget for the department. The department represents  
less than 10% of the university's activities, assets, income,  
expenses, capital expenditures, operating budget, and employee  
compensation. Under these facts and circumstances, S doesn't  
meet the Responsibility Test and isn't a key employee of T.  
Key employee. For purposes of Form 990, a current key  
employee is an employee of the organization (other than an  
officer, director, or trustee) who meets all three of the following  
tests, applied in the following order.  
1. $150,000 Test: Receives reportable compensation  
from the organization and all related organizations in excess of  
$150,000 for the calendar year ending with or within the  
organization's tax year.  
Example 3. U is a large acute-care section 501(c)(3)  
hospital. U employs X as a radiologist. X gives instructions to  
staff for the radiology work X conducts, but X doesn't supervise  
other U employees, manage the radiology department, or have  
or share authority to control or determine 10% or more of U's  
capital expenditures, operating budget, or employee  
2. Responsibility Test: At any time during the calendar year  
ending with or within the organization's tax year:  
a. Has responsibilities, powers, or influence over the  
organization as a whole that is similar to those of officers,  
directors, or trustees;  
compensation. Under these facts and circumstances, X doesn't  
meet the Responsibility Test and isn't a key employee of U.  
b. Manages a discrete segment or activity of the  
organization that represents 10% or more of the activities,  
assets, income, or expenses of the organization, as compared to  
the organization as a whole; or  
c. Has or shares authority to control or determine 10% or  
more of the organization's capital expenditures, operating  
budget, or compensation for employees.  
3. Top 20 Test: Is one of the 20 employees other than  
officers, directors, and trustees who satisfy the $150,000 Test  
and Responsibility Test with the highest reportable  
compensation from the organization and related organizations  
for the calendar year ending with or within the organization's tax  
year.  
Example 4. W is a cardiologist and head of the cardiology  
department of the same hospital, U, described above. The  
cardiology department is a major source of patients admitted to  
U and consequently represents more than 10% of U's income,  
as compared to U as a whole. As department head, W manages  
the cardiology department. Under these facts and  
circumstances, W meets the Responsibility Test and is a key  
employee of U.  
Five highest compensated employees. The organization is  
required to enter its current five highest compensated  
employees whose reportable compensation combined from  
the organization and related organizations is greater than  
$100,000 for the calendar year ending with or within the  
organization's tax year and who aren't also current officers,  
directors, trustees, or key employees of the organization.  
Such individuals are the “current” five highest compensated  
employees. These can include persons who meet some but not  
all of the tests for key employee status. The organization isn't  
required to enter more than the top five such persons, ranked by  
amount of reportable compensation. Use the calendar year  
ending with or within the organization's tax year for determining  
the organization's current five highest compensated employees.  
If the organization has more than 20 individuals who meet the  
$150,000 Test and Responsibility Test, report as key  
employees only the 20 individuals who have the highest  
reportable compensation from the organization and related  
organizations. Note that any others, up to five, might be  
reportable as current highest compensated employees, with  
over $100,000 in reportable compensation. Use the calendar  
year ending with or within the organization's tax year for  
determining the organization's current key employees.  
Example. X is an employee of Y University and isn't an  
officer, director, or trustee. X's reportable compensation for the  
calendar year exceeds $150,000, and X meets the  
An individual that isn't an employee of the organization (or of  
a disregarded entity of the organization) is nonetheless treated  
as a key employee if she or he serves as an officer or director of  
a disregarded entity of the organization and otherwise meets the  
standards of a key employee set forth above. See Disregarded  
Entities, later, for treatment of certain employees of a  
Responsibility Test. X would qualify as a key employee of Y,  
except that 20 employees had higher reportable compensation  
and otherwise qualify as key employees. Therefore, those 20 are  
listed as the organization's key employees. X has the highest  
reportable compensation from the organization and related  
organizations of all employees other than the 20 key employees.  
X must be listed as one of the organization's five highest  
compensated employees.  
disregarded entity as key employees of the organization.  
If an employee is a key employee of the organization for only  
a portion of the year, that person's entire compensation for the  
calendar year ending with or within the organization's tax year,  
from both the filing organization and related organizations,  
should be reported in Part VII, Section A.  
Management companies and similar entities that are  
independent contractors shouldn't be reported as key  
employees. The organization's top management official and  
top financial official are deemed officers rather than key  
employees.  
$10,000 exceptions for reporting compensation. Report  
compensation paid or accrued by the filing organization and  
related organizations. Special rules apply for reporting  
reportable compensation and other compensation.  
All reportable compensation paid by the filing organization  
must be reported. Reportable compensation paid by a related  
organization isn't required to be reported unless (1) it is $10,000  
27  
2023 Instructions for Form 990  
           
or more for the calendar year ending with or within the  
organization's tax year (the “$10,000-per-related-organization  
exception”), or (2) it is paid for past services to the filing  
organization in the person's capacity as a former director or  
trustee.  
Income Subject to Withholding, then treat this income as  
reportable compensation and report it in Part VII, Section A,  
column (D) or (E). For foreign persons for whom compensation  
reporting on Form W-2, Form 1099-NEC, Form 1099-MISC, or  
Form 1042-S isn't required, treat as reportable compensation in  
column (D) or (E) the total value of the compensation paid in the  
form of cash or property during the calendar year ending with or  
within the organization's tax year. Report other compensation  
from foreign organizations as “other compensation” in column  
(F).  
To determine whether an individual received more than  
$100,000 (or $150,000) in reportable compensation in the  
aggregate from the filing organization (and, as discussed later,  
certain third parties such as common paymasters, payroll/  
reporting agents, and certain unrelated organizations,  
compensation from which is considered compensation from the  
filing organization) and related organizations, add the following  
amounts.  
A particular item of other compensation (such as listed in the  
compensation table, later) paid or accrued by the filing  
organization isn't required to be reported unless (1) it is $10,000  
or more for the calendar year ending with or within the  
organization's tax year (the “$10,000-per-item exception”), or (2)  
it is one of the five types of compensation (generally constituting  
deferred compensation (including retirement plan benefits) and  
health benefits) that must be reported regardless of amount (see  
the instructions for column (F)). The same principles apply to  
items of other compensation paid or accrued by a related  
organization (applied separately to each related organization).  
The $10,000 exceptions don't apply to reporting  
compensation on Schedule J (Form 990), Part II.  
!
The amount reported in box 1 or 5 of Form W-2 (whichever  
CAUTION  
amount is greater), in box 1 of Form 1099-NEC, and/or in box 6  
of Form 1099-MISC, issued to the individual by the organization.  
Reportable compensation. Reportable compensation  
Amounts reported in box 1 or 5 of Form W-2 (whichever  
consists of:  
amount is greater), in box 1 of Form 1099-NEC, or in box 6 of  
Form 1099-MISC, issued to the individual by each related  
organization that reported $10,000 or more.  
For officers and other employees, amounts required to be  
reported in box 1 or 5 of Form W-2 (whichever amount is greater)  
(as well as in box 1 of Form 1099-NEC, and/or in box 6 of Form  
1099-MISC if the officer or employee is also compensated as an  
independent contractor of the filing organization or a related  
organization);  
To determine whether an individual received solely in his or  
her capacity as a former trustee or director of the organization  
more than $10,000 in reportable compensation for the calendar  
year ending with or within the organization's tax year, in the  
aggregate, from the organization and all related organizations  
(and thus must be reported on Form 990, Part VII, and  
Schedule J (Form 990), Part II), add the amounts reported in  
box 1 of all Forms 1099-NEC, box 6 of all Forms 1099-MISC,  
and, if relevant, box 1 or 5 of all Forms W-2 (whichever amount is  
greater) issued to the individual by the organization and all  
related organizations for the calendar year ending with or within  
the organization's tax year. Report such amounts only to the  
extent that such amounts relate to the individual's past services  
as a trustee or director of the organization, and don't disregard  
any payments from a related organization if below $10,000, for  
such purpose.  
For directors and individual trustees, amounts required to  
be reported in box 1 of Form 1099-NEC; and/or in box 6 of Form  
1099-MISC for director and other independent contractor  
services to the organization or a related organization, plus  
amounts required to be reported in box 1 or 5 of Form W-2  
(whichever amount is greater) if also compensated as an officer  
or employee of the filing organization or a related organization;  
and  
For institutional trustees, fees for services paid pursuant to  
a contractual agreement or statutory entitlement. While the  
compensation of institutional trustees must be reported on Form  
990, Part VII, it need not be reported on Schedule J (Form 990).  
If the organization didn't file a Form 1099-NEC or 1099-MISC  
because the amounts paid were below the threshold reporting  
requirement, then include and report the amount actually paid.  
For a full definition of reportable compensation, see the  
Glossary.  
Other compensation. Other compensation includes  
compensation other than reportable compensation, including  
deferred compensation not currently reportable in box 1 or 5 of  
Form W-2, box 1 of Form 1099-NEC, or box 6 of Form  
1099-MISC, and certain nontaxable benefits, as discussed in  
detail in the instructions for Schedule J (Form 990), Part II. See  
the instructions for other compensation reported in column (F),  
later, which includes a table to show where and how to report  
certain types of compensation in Part VII, Section A, and  
Schedule J (Form 990).  
Corporate officers are considered employees for  
purposes of Form W-2 reporting, unless they perform no  
services as officers, or perform only minor services and  
TIP  
neither receive nor are entitled to receive, directly or indirectly,  
any compensation. Corporate directors are considered  
independent contractors, not employees, and director  
compensation, if any, is generally required to be reported on  
Form 1099-NEC. See Regulations section 31.3401(c)-1(f).  
Note. Don't report the same item of compensation in more than  
one column of Part VII, Section A, for the tax year.  
For certain kinds of employees and for retirees, the amount in  
box 5 of Form W-2 can be zero or less than the amount in box 1  
of Form W-2. For instance, recipients of disability pay, certain  
members of the clergy, and religious workers who aren't subject  
to social security and Medicare taxes as employees can receive  
compensation that isn't reported in box 5. In that case, the  
amount required to be reported in box 1 of Form W-2 must be  
reported as reportable compensation.  
If an officer, director, trustee, key employee, or highest  
compensated employee of the organization is a foreign person  
who received U.S. source income during the calendar year  
ending with or within the organization's tax year from the filing  
organization or a related organization, and if such income was  
reported in box 2 of Form 1042-S, Foreign Person's U.S. Source  
Disregarded entities. Disregarded entities (such as an LLC  
that is wholly owned by the organization and not treated as a  
separate entity for federal tax purposes) are generally treated as  
part of the organization rather than as related organizations for  
purposes of Form 990, including Part VII and Schedule J (Form  
990). A person isn't considered an officer or director of the  
organization by virtue of being an officer or director of a  
disregarded entity, but he or she can qualify as a key employee  
or highest compensated employee of the organization. An  
officer, director, or employee of a disregarded entity is a key  
employee of the organization if she or he meets the $150,000  
Test and Top 20 Test for the filing organization as a whole, and if,  
for the Responsibility Test, the person has responsibilities,  
powers, or influence over a discrete segment or activity of the  
28  
2023 Instructions for Form 990  
       
disregarded entity that represents at least 10% of the activities,  
assets, income, or expenses of the filing organization as a  
whole, or has or shares authority to control or determine the  
disregarded entity's capital expenditures, operating budget, or  
compensation for employees that is at least 10% of the filing  
organization's respective items as a whole. If an officer or  
director of a disregarded entity also serves as an officer, director,  
trustee, or key employee of the organization, report this  
individual as an officer, director, trustee, or key employee, as  
applicable, of the organization, and add the compensation, if  
any, paid by the disregarded entity to this individual to the  
compensation, if any, paid directly by the organization to this  
individual. Report the total aggregate amount in column (D).  
Compensation from common paymasters, payroll/reporting  
agents, and unrelated organizations or individuals (except for  
compensation from management companies or leasing  
companies, and compensation described in Taxable  
organization employee exception, later) must be treated as  
reportable compensation in determining whether the dollar  
thresholds are met for reporting (1) current or former employees  
as current or former key employees or highest compensated  
employees; or (2) former officers, directors, or trustees, on Form  
990, Part VII, Section A. If the Form 990, Part VII, thresholds for  
reporting are met, then the compensation from the common  
paymaster, payroll/reporting agent, or unrelated organization or  
individual must be reported as compensation from the filing  
organization in Part VII. The compensation may also need to be  
reported on Schedule J (Form 990), Part II (see the instructions  
for Form 990, Part VII, Section A, line 5).  
A disregarded entity must generally use the EIN of its  
sole member. An exception applies to employment  
TIP  
taxes: for wages paid to employees of a disregarded  
entity, the disregarded entity must file separate employment tax  
returns and use its own EIN on such returns. See Regulations  
sections 301.6109-1(h) and 301.7701-2(c)(2)(iv).  
The use of a leasing company, common paymaster,  
payroll/reporting agent, or other payroll service provider  
!
CAUTION  
doesn't relieve an employer of its obligation for  
employment tax liabilities. The IRS strongly suggests that the  
organization doesn't change its address to that of its payroll  
service provider or other third-party payer. Doing so could limit  
the organization’s ability to stay informed of tax matters, because  
the IRS sends correspondence regarding problems with an  
employer's account to the employer's address of record.  
Alternatively, an employer may grant permission for a third-party  
payer to receive copies of IRS correspondence by using Form  
8822-B; Form 2848, Power of Attorney and Declaration of  
Representative; or Form 8655, Reporting Agent Authorization, as  
appropriate.  
Management companies. Management companies, as  
independent contractors, are reported on Form 990, Part VII,  
(if at all) only in Section B. Independent Contractors, and aren't  
reported on Schedule J (Form 990), Part II. If a current or former  
officer, director, trustee, or key employee has a relationship  
with a management company that provides services to the  
organization, then the relationship may be reportable on  
Schedule L (Form 990), Part IV. A key employee of a  
management company must be reported as a current officer of  
the filing organization if he or she is the filing organization's top  
management official or top financial official or is designated  
as an officer of the filing organization. However, that person  
doesn't qualify as a key employee of the filing organization solely  
on the basis of being a key employee of the management  
company. If a current or former officer, director, trustee, key  
employee, or highest compensated employee received  
compensation from a management company that provided  
services to the organization and was a related organization  
during the tax year, then the individual's compensation from the  
management company must be reported on Form 990, Part VII,  
Section A, columns (E) and (F). If the management company  
wasn't a related organization during the tax year, the individual’s  
compensation from the management company isn't reportable in  
Part VII, Section A. Questions pertaining to management  
companies also appear on Form 990, Part VI, line 3; and  
Schedule H (Form 990), Hospitals, Part IV.  
Compensation from unrelated organizations or individuals.  
If a current or former officer, director, trustee, key employee,  
or highest compensated employee received or accrued  
compensation or payments from an unrelated organization  
(other than from management companies or leasing  
companies, as discussed above) or an individual for services  
rendered to the filing organization in that person's capacity as an  
officer, director, trustee, or employee of the filing organization,  
then the filing organization must report (subject to the Taxable  
organization employee exception next) such amounts as  
compensation from the filing organization if it has knowledge of  
the arrangement, whether or not the unrelated organization or  
the individual treats the amounts as compensation, grants,  
contributions, or otherwise. Report such compensation from  
unrelated organizations in Section A, columns (D) and (F), as  
appropriate. If the organization can't distinguish between  
reportable compensation and other compensation from the  
unrelated organization, report all such compensation in column  
(D).  
Employee leasing companies and professional employer  
organizations. In some cases, instead of hiring a management  
company, an exempt organization “leases” one or more  
employees from another company, which may be in the business  
of leasing employees. Alternatively, the organization may enter  
into an agreement with a professional employer organization to  
perform some or all of the federal employment tax withholding,  
reporting, and payment functions related to workers performing  
services for the organization. The organization should treat  
employees of an employee leasing company, a professional  
employer organization (whether or not certified under the new  
company as the organization's own employees if such persons  
have the status of employees of the filing organization under the  
usual common law rules applicable in determining the  
employer-employee relationship or who are treated as  
employees of the filing organization for federal employment tax  
purposes under section 3121(d). See Pub. 1779, Independent  
Contractor or Employee, for more information. Otherwise, the  
compensation paid to leasing companies and professional  
employer organizations should be treated like compensation to a  
management company for purposes of Form 990 compensation  
reporting.  
Taxable organization employee exception. Don't report as  
compensation any payments from an unrelated taxable  
organization that employs the individual and continues to pay the  
individual's regular compensation while the individual provides  
services without charge to the filing organization, but only if the  
unrelated organization doesn't treat the payments as a charitable  
contribution to the filing organization.  
Column (A). For each person required to be listed, enter the  
name on the top of each row and the person's title or position  
with the organization on the bottom of the row. If more than one  
title or position, list all. List persons in the order described under  
Order of reporting, earlier. List each person on only one line.  
Column (B). For each person listed in column (A), estimate the  
average hours per week devoted to the organization during the  
year. Entry of a specific number is required for a complete  
answer. Enter “-0-” if applicable. Don't include statements such  
as “as needed,as required,or “40+.If the average is less than  
29  
2023 Instructions for Form 990  
 
1 hour per week, then the organization can enter a decimal  
rounded to the nearest tenth (for example, 0.2 hours per week).  
For each person listed in column (A), list below the dotted line  
an estimate of the average hours per week (if any) devoted to  
related organizations.  
tax year either (1) by the organization in a lesser capacity other  
than as an officer, director, trustee, key employee, or highest  
compensated employee; or (2) by a related organization in any  
capacity, but not by the filing organization, and if the person  
received reportable compensation that exceeded the threshold  
amount described above, then check only the “Former” box. For  
example, don't check both the “Former” and “Officer” boxes for a  
former president of the organization who wasn't an officer of the  
organization during the tax year.  
Whether or not the organization files Form 990 based on a  
fiscal year, use the calendar year ending within the  
organization's tax year to determine all “former” officers,  
directors, trustees, key employees, and five highest  
compensated employees (because their status depends on their  
reportable compensation, which is reported for the calendar  
year).  
Column (C). For each person listed in column (A), check the  
box that reflects the person's position with the organization  
during the tax year. Don't check more than one box, unless the  
person was both an officer and a director/trustee of the  
organization during the tax year. For a former officer, director,  
trustee, key employee, or highest compensated employee,  
check only the “Former” box and indicate the former status in the  
person's title.  
“Current” officers, directors, trustees, key employees,  
and highest compensated employees. A “current” officer,  
director, or trustee is a person that was an officer, director, or  
trustee at any time during the organization's tax year. A “current”  
key employee or highest compensated employee is a person  
who was an employee at any time during the calendar year  
ending with or within the organization's tax year, and was a key  
employee or highest compensated employee for such calendar  
year.  
If the organization files Form 990 based on a fiscal year, use  
the fiscal year to determine the organization's “current” officers,  
directors, and trustees. Whether or not the organization files  
Form 990 based on a fiscal year, use the calendar year ending  
with or within the organization's tax year to determine the  
organization's “current” key employees and five highest  
compensated employees.  
Check the “Former” box for the former five highest  
compensated employees only if all four conditions below apply.  
1. The individual wasn't an employee of the organization at  
any time during the calendar year ending with or within the  
organization's tax year.  
2. The individual was reported (or should have been  
reported, under the instructions in effect for such years) on any  
of the organization's Forms 990, 990-EZ, or 990-PF for 1 or more  
of the 5 prior years as one of the five highest compensated  
employees.  
3. The individual's reportable compensation exceeded  
$100,000 for the calendar year ending with or within the  
organization's tax year.  
Don't check the “Former” box if the person was a current  
officer, director, or trustee at any time during the organization's  
tax year, or a current key employee or among the five highest