Annotated IRS Form 990 [2011]

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It has been 30 years since the IRS last made major changes to Form 990, the information return that many tax exempt organizations must annually file and make available to the public. Because the revised Form 990 is significantly different in both content and format from that of previous years, Public Counsel’s Community Development Project has developed this Annotated Form 990 to aid California nonprofit public benefit corporations in collecting and disclosing the requested information.

Selected portions of the Form 990, its schedules and instructions are annotated with explanatory notes, including citations to applicable federal laws, filing tips and recommended practices. Where appropriate, the annotations also discuss how California law governing nonprofit public benefit corporations relates to the revised Form 990.