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PPC's 990 Deskbook

PPC's 990 Deskbook - now with Interactive Practice Aids

Product Information

  • Frequency of Updates:

    Annually
  • Brand:
    Practitioners Publishing

Format

Price

Quantity

Book
2 Volumes
Product Code:
990P
$310.00
Online
Product Code:
990Q
$335.00

PPC's 990 Deskbook provides detailed, easy-to-understand, and affordable tax return guidance, complete with real life examples and illustrations of filled-in forms, so you or your staff can quickly and easily resolve and implement the key issues encountered when preparing tax returns for nonprofit organizations. It also provides workflow guidance, tools, and other practice aids to save time and help ensure returns are consistently and accurately prepared. It covers Forms 990, 990-EZ, 990-T, 990-PF, 1023, and 1023-EZ.

Properly completing Form 990 is critical to ensuring that non-profit organizations proactively communicate the good they are doing. Since the Form 990 is a publicly disclosed document, this transparency makes it easier for the IRS and the public (including potential donors) to scrutinize an organization's activities, mission, and stewardship. In addition, incomplete returns may subject the organization to stiff penalties. Consequently, careful attention must be given to completing these annual returns.

Numerous practice aids that place important information at your fingertips and are designed to save you time and money are provided, including:

  • Unique roadmaps for each form that provide line-by-line references to the primary key issue(s) of the Deskbook that relate to that line item or topic
  • Client organizer to gather information to assist in preparing returns for tax-exempt organizations
  • Preparation checklists and election statements

  • 990 Deskbook
    • INTRODUCTORY MATERIAL
    • Form 990 (Return of Organization Exempt from Income Tax)
      • Chapter 1: General Filing Information—Form 990
      • Chapter 2: Highlighting an Organization's Accomplishments
      • Chapter 3: Governance, Management, and Required Disclosure
      • Chapter 4: Compensation Reporting
      • Chapter 5: Reporting Revenue
      • Chapter 6: Reporting Functional Expenses
      • Chapter 7: Balance Sheet and Other Financial Statement Reporting
      • Chapter 8: Other Schedules That May Be Required
      • Chapter 9: Political Campaign and Lobbying Activities
      • Chapter 10: Preparing Form 990-EZ
    • Form 990-T (Exempt Organization Business Income Tax Return)
      • Chapter 11: Filing Form 990-T
      • Chapter 12: Unrelated Business Income
      • Chapter 13: Debt-financed Income
      • Chapter 14: Income from Advertising
      • Chapter 15: Deductions Allowed in Determining Unrelated Business Taxable Income
      • Chapter 16: Form 990-T Tax Calculation
    • Form 1023 [Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code]
      • Chapter 17: Determining How and When to File for Exemption
      • Chapter 18: Providing Information about the Organization and Its Activities and Operations
      • Chapter 19: Determination of Public Charity versus Private Foundation Status
      • Chapter 20: Providing Financial Data
    • Form 990-PF (Return of Private Foundation)
      • Chapter 21: Form 990-PF Filing Requirements
      • Chapter 22: Revenue and Expenses
      • Chapter 23: Net Investment Income and Adjusted Net Income
      • Chapter 24: Disbursements for Charitable Purposes
      • Chapter 25: Balance Sheets and Analysis of Changes in Net Assets or Fund Balances
      • Chapter 26: Private Foundation Excise Taxes and Statements Regarding Its Activities
      • Chapter 27: Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees, and Contractors
      • Chapter 28: Income Distribution Requirements
      • Chapter 29: Private Operating Foundations
      • Chapter 30: Income-producing Activities and Noncharitable Exempt Organizations
      • Chapter 31: Terminating a Private Foundation
    • Other Issues
      • Chapter 32: Retaining the Organization's Exempt Status
      • Chapter 33: Accounting Periods and Methods for 990 Reporting
      • Chapter 34: Penalties and Excise Taxes
    • Roadmaps for 990 Forms
    • CHECKLISTS
      • RETURN PREPARATION
      • COMPENSATION RELATED ISSUES
      • CHURCH/RELIGIOUS ORDER
      • POLITICAL ACTIVITIES
      • MISCELLANEOUS
    • ELECTIONS
      • ACCOUNTING METHODS AND PERIODS
      • LOBBYING EXPENSES
      • PRIVATE FOUNDATIONS
      • MISCELLANEOUS
    • STATEMENTS
      • ATTACHMENTS TO FORM 990 OR FORM 990-EZ
      • ATTACHMENTS TO FORM 990-PF
      • ATTACHMENTS TO FORM 990-T
      • ATTACHMENTS TO FORM 1023
    • TABLES
      • GENERAL
      • GOVERNANCE
      • PENALTIES & INTEREST
      • FORM 990
      • PRIVATE FOUNDATIONS
      • CHARITABLE TRUSTS
      • UNRELATED BUSINESS INCOME
    • WORKSHEETS
      • DEPRECIATION, DEPLETION, AND AMORTIZATION
      • FORM 990 WORKSHEETS
      • FORM 990-PF WORKSHEETS
      • FORM 990-T WORKSHEETS
      • FORM 1023 WORKSHEETS
      • FORM 990-EZ WORKSHEETS
    • OTHER RESOURCES
      • PRACTICE AIDS
      • APPLYING FOR SECTION 501(c)(3) EXEMPTION RECOGNITION
      • UNRELATED BUSINESS INCOME
      • PRIVATE FOUNDATION
      • MISCELLANEOUS RESOURCES
    • INDEX
      • --A--
      • --B--
      • --C--
      • --D--
      • --E--
      • --F--
      • --G--
      • --H--
      • --I--
      • --J--
      • --K--
      • --L--
      • --M--
      • --N--
      • --O--
      • --P--
      • --Q--
      • --R--
      • --S--
      • --T--
      • --U--
      • --V--
      • --W--
  • PPC's 990 Deskbook - List of Substantive Changes View
  • Checkpoint PPC Deskbooks Brochure View

DESCRIPTION

PPC's 990 Deskbook provides detailed, easy-to-understand, and affordable tax return guidance, complete with real life examples and illustrations of filled-in forms, so you or your staff can quickly and easily resolve and implement the key issues encountered when preparing tax returns for nonprofit organizations. It also provides workflow guidance, tools, and other practice aids to save time and help ensure returns are consistently and accurately prepared. It covers Forms 990, 990-EZ, 990-T, 990-PF, 1023, and 1023-EZ.

Properly completing Form 990 is critical to ensuring that non-profit organizations proactively communicate the good they are doing. Since the Form 990 is a publicly disclosed document, this transparency makes it easier for the IRS and the public (including potential donors) to scrutinize an organization's activities, mission, and stewardship. In addition, incomplete returns may subject the organization to stiff penalties. Consequently, careful attention must be given to completing these annual returns.

Numerous practice aids that place important information at your fingertips and are designed to save you time and money are provided, including:

  • Unique roadmaps for each form that provide line-by-line references to the primary key issue(s) of the Deskbook that relate to that line item or topic
  • Client organizer to gather information to assist in preparing returns for tax-exempt organizations
  • Preparation checklists and election statements

TABLE OF CONTENT

  • 990 Deskbook
    • INTRODUCTORY MATERIAL
    • Form 990 (Return of Organization Exempt from Income Tax)
      • Chapter 1: General Filing Information—Form 990
      • Chapter 2: Highlighting an Organization's Accomplishments
      • Chapter 3: Governance, Management, and Required Disclosure
      • Chapter 4: Compensation Reporting
      • Chapter 5: Reporting Revenue
      • Chapter 6: Reporting Functional Expenses
      • Chapter 7: Balance Sheet and Other Financial Statement Reporting
      • Chapter 8: Other Schedules That May Be Required
      • Chapter 9: Political Campaign and Lobbying Activities
      • Chapter 10: Preparing Form 990-EZ
    • Form 990-T (Exempt Organization Business Income Tax Return)
      • Chapter 11: Filing Form 990-T
      • Chapter 12: Unrelated Business Income
      • Chapter 13: Debt-financed Income
      • Chapter 14: Income from Advertising
      • Chapter 15: Deductions Allowed in Determining Unrelated Business Taxable Income
      • Chapter 16: Form 990-T Tax Calculation
    • Form 1023 [Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code]
      • Chapter 17: Determining How and When to File for Exemption
      • Chapter 18: Providing Information about the Organization and Its Activities and Operations
      • Chapter 19: Determination of Public Charity versus Private Foundation Status
      • Chapter 20: Providing Financial Data
    • Form 990-PF (Return of Private Foundation)
      • Chapter 21: Form 990-PF Filing Requirements
      • Chapter 22: Revenue and Expenses
      • Chapter 23: Net Investment Income and Adjusted Net Income
      • Chapter 24: Disbursements for Charitable Purposes
      • Chapter 25: Balance Sheets and Analysis of Changes in Net Assets or Fund Balances
      • Chapter 26: Private Foundation Excise Taxes and Statements Regarding Its Activities
      • Chapter 27: Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees, and Contractors
      • Chapter 28: Income Distribution Requirements
      • Chapter 29: Private Operating Foundations
      • Chapter 30: Income-producing Activities and Noncharitable Exempt Organizations
      • Chapter 31: Terminating a Private Foundation
    • Other Issues
      • Chapter 32: Retaining the Organization's Exempt Status
      • Chapter 33: Accounting Periods and Methods for 990 Reporting
      • Chapter 34: Penalties and Excise Taxes
    • Roadmaps for 990 Forms
    • CHECKLISTS
      • RETURN PREPARATION
      • COMPENSATION RELATED ISSUES
      • CHURCH/RELIGIOUS ORDER
      • POLITICAL ACTIVITIES
      • MISCELLANEOUS
    • ELECTIONS
      • ACCOUNTING METHODS AND PERIODS
      • LOBBYING EXPENSES
      • PRIVATE FOUNDATIONS
      • MISCELLANEOUS
    • STATEMENTS
      • ATTACHMENTS TO FORM 990 OR FORM 990-EZ
      • ATTACHMENTS TO FORM 990-PF
      • ATTACHMENTS TO FORM 990-T
      • ATTACHMENTS TO FORM 1023
    • TABLES
      • GENERAL
      • GOVERNANCE
      • PENALTIES & INTEREST
      • FORM 990
      • PRIVATE FOUNDATIONS
      • CHARITABLE TRUSTS
      • UNRELATED BUSINESS INCOME
    • WORKSHEETS
      • DEPRECIATION, DEPLETION, AND AMORTIZATION
      • FORM 990 WORKSHEETS
      • FORM 990-PF WORKSHEETS
      • FORM 990-T WORKSHEETS
      • FORM 1023 WORKSHEETS
      • FORM 990-EZ WORKSHEETS
    • OTHER RESOURCES
      • PRACTICE AIDS
      • APPLYING FOR SECTION 501(c)(3) EXEMPTION RECOGNITION
      • UNRELATED BUSINESS INCOME
      • PRIVATE FOUNDATION
      • MISCELLANEOUS RESOURCES
    • INDEX
      • --A--
      • --B--
      • --C--
      • --D--
      • --E--
      • --F--
      • --G--
      • --H--
      • --I--
      • --J--
      • --K--
      • --L--
      • --M--
      • --N--
      • --O--
      • --P--
      • --Q--
      • --R--
      • --S--
      • --T--
      • --U--
      • --V--
      • --W--

RELATED RESOURCES

  • PPC's 990 Deskbook - List of Substantive Changes View
  • Checkpoint PPC Deskbooks Brochure View