Information on the Revised IRS Form 990

Programs that are housed within independent 501(c)3 organizations will face several new reporting requirements in connection with the IRS revision of its form 990- Return of Organization Exempt from Income Tax.

While it is recommended that you seek the advice of a certified accountant, or a similar professional with any specific questions, NATTAP is happy to provide links to a few resources useful in understanding the demands of the revised form 990.

• American Society for Association Executives (ASAE)
  (ASAE membership required)
  Sample 990-Compliant Policy Documents
  
  
• D.C. Bar's Pro-Bono Program
  Project 990
  Various documents explaining new requirements pursuant to the IRS form 990 regarding compensation, records retention, audits, and other considerations.
  
  
• Internal Revenue Service
  Form 990 Web courses
  
  
• Idealist.org
  "What is Form 990? How is it Used?"
  FAQ document providing basic information on the new 990 form
  
  
• Nonprofit Center at LaSalle University
  "Changes in IRS Form 990: What Every Nonprofit Should Know" (PPT format)
  PowerPoint presentation covering key changes, and requirements of the new Form 990.
  
  
• StayExempt.org, IRS Exempt Organizations
  An interactive lesson in preparing the form 990 from the IRS
  
  
• For Grantees Only
  Several loan programs have provided copies of their own policy documents for use as templates. Anyone willing to share a document is asked to please e-mail Rik Opstelten at ropstelten@resna.org.
  
  • Pennsylvania Conflict of Interest Policy (RTF format)
    
    
  • Pennsylvania Whistleblower Policy (RTF format)
    
    
  • Pennsylvania Record Retention Policy (RTF format)
    
  Due to the private nature of these documents, access is restricted through our Grantees Only section. If you need assistance logging in, contact Rik at 703-524-6686, ex. 309