Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)
ICR 200704-1545-021 · OMB 1545-0047 · Historical Active
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-0047 can be found here:
Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)
Form 990 is needed to determine that IRC section 501(a) tax- exempt organizations fulfill the operating conditions within the limitations of their tax exemption.
US Code:
26 USC 501
Name of Law: Exemption from tax on corporations, certain trusts, etc.
US Code:
26 USC 6033
Name of Law: Returns by exempt organizations
The following items reflect changes made by the Pension Protection Act of 2006.
 Item K has been revised to reflect the requirement that a section 509(a)(3) supporting organization must generally file Form 990 (or Form 990-EZ, if applicable),
even if its gross receipts are normally $25,000 or less.
 Sponsoring organizations and controlling organizations as defined in section 512(b)(13) cannot file Form 990-EZ. These organizations must file their return on Form 990.
 The definitions for disqualified persons and excess benefit transactions have been
revised. See General Instruction P.
 New lines 1a and 22a were added to Form 990 to show the total contributions to,
and grants made from, donor advised funds for the year. The change reflects section
6033(k) requirements for sponsoring organizations (defined in section 4966(d)(1)). Prior yearÂs lines 1a  1d were renumbered 1b  1e.
 New lines 25a, 25b, and 25c replace the prior yearÂs line 25 on Form 990. New lines
25a and 25b reflect compensation of current and former officers, directors, trustees, and key employees and line 25c reflects compensation and distributions to certain
disqualified and other persons. Also, the descriptions for lines 26 through 28 were
clarified to reflect the changes to line 25.
 New line 50b was added to Form 990 to reflect the amount of receivables from
certain disqualified and other persons.
 New lines 54a and 54b were added to Form 990 to separate investments in
publicly traded securities from investments in other securities. See the instructions for lines 54a and 54b for more information.
 New line 88b and new Part XI were added to reflect section 6033(h) which requires
controlling organizations, within the meaning of section 512(b)(13), filing Form 990 after August 17, 2006, to report the information requested.
 New line 89f was added to Form 990 to ask if the organization acquired a direct or
indirect interest in an applicable insurance contract after August 17, 2006.
 New line 89g was added to Form 990 to ask if supporting organizations and sponsoring organizations maintaining donor advised funds had any excess business holdings at any time during the tax year.
 Section 501(c)(3) organizations that file Form 990-T after August 17, 2006, to report
unrelated business income must make that Form 990-T available for public inspection
under section 6104(d)(1)(A)(ii).
The following item reflects changes made by Act section 516 of the Taxpayer Increase Prevention and Reconciliation Act of 2005.
ÂForm 990, line 89e and Form 990-EZ, line 40e have been added to ask if the organization was a party to any prohibited tax shelter transactions. See new General
Instruction for more information.
$20,000
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Trene Cheek 202 283-2225
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Form 990 Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)
ss2.doc
Sch B brdn_busi.pdf
Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)