Parts I through V of the form must be completed by all filing organizations (Part VI must be completed by section 501(c)(3) organizations and section 4947(a)(1) nonexempt charitable trusts), and require reporting on the organization's exempt and other activities, finances, compliance with certain federal tax filings and requirements, and compensation paid to certain persons. See General Instruction A, later.įorm 990-EZ is an annual information return required to be filed with the IRS by many organizations exempt from income tax under section 501(a), and certain political organizations and nonexempt charitable trusts. A section 501(c)(3) or section 4947(a)(1) organization should refer to the Instructions for Schedule A (Form 990), Public Charity Status and Public Support, to determine whether it is a private foundation.įorm 990 must be used to file a group return, not Form 990-EZ.
Who Must File, later, before completing this form.įorm 990-EZ can’t be used by a private foundation required to file Form 990-PF.
See the instructions for lines 44 and 45, and General Instruction A. Sponsoring organizations of donor advised funds (as defined in section 4966(d)(1)), organizations that operate a hospital facility, organizations recognized by the IRS as section 501(c)(29) nonprofit health insurance issuers, and certain controlling organizations defined in section 512(b)(13) must file Form 990 rather than Form 990-EZ regardless of the amount of their gross receipts and total assets. Other purposes of Form 990 and 990-EZ include the following.įorm 990-EZ can be filed by organizations with gross receipts of less than $200,000 and total assets of less than $500,000 at the end of their tax year. How the public perceives an organization in such cases may be determined by the information presented on its return. Some members of the public rely on Form 990 or 990-EZ as the primary or sole source of information about a particular organization. For more details, see Appendix D: Public Inspection of Returns, later, and the Instructions for Schedule B (Form 990). For other organizations that file Form 990 or 990-EZ, parts of Schedule B can be open to public inspection. Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, is also open for public inspection for organizations filing Form 990-PF. Schedule B (Form 990), Schedule of Contributors, is open for public inspection for section 527 organizations filing Form 990 or 990-EZ.
#EZ RECORD ADDRESS BOOK LICENSE#
The premium license is an annual subscription and provides all of the features in the standard license plus the features indicated as premium.Form 990, Return of Organization Exempt From Income Tax, and Form 990-EZ are used by tax-exempt organizations, nonexempt charitable trusts (that are not treated as private foundations), and section 527 political organizations to provide the IRS with the information required by section 6033.Īn 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. The standard, or adware option, provides the features needed to maintain your addresses. There are two licensing options for the application. E-mail requests and driving directions requests can be made to either the person's home or work location. You can also generate an e-mail request or a driving directions request from the same primary window.
#EZ RECORD ADDRESS BOOK UPDATE#
Data entry is done on the primary window, so you can add and update records without having to jump from one screen to another. The user interface is designed to provide ease of use when entering new records or updating existing records. In addition, with My Personal Address Book you can get a map and driving directions to the addresses in your address book, and you can display a reminder list of upcoming birthdays and anniversaries. It simplifies keeping track of you addresses, and yet provides many powerful features that allow you to perform functions such as printing various size address books (sized for systems such as Day Timer), printing envelopes addressed to the people in your address book, printing labels address to the people in your address book, and sending e-mails to the people in your address book. My Personal Address Book is an easy to use address management system.