Who can prepare Form 990?

• Preparer: anyone can prepare Form 990. There is no CPA requirement.
• Paid preparers: anyone who prepares or helps prepare federal tax returns for compensation must have a valid PTIN and complete the paid preparer section.
• Officer: an officer of the organization signs the return under penalties of perjury. That signature belongs to the organization regardless of who prepared the return.

Not sure whether you file Form 990, 990-EZ or 990-N? Use our which 990 form tool.

The return is public. Your Form 990 must be available for public inspection, and copies are posted on public nonprofit databases where donors, grantmakers and journalists read them. Program descriptions, compensation and governance answers are read closely.

It should match your financial statements. If your organization has an audit or review, the revenue, expenses and net assets on Form 990 should reconcile to those statements. A CPA who knows nonprofit reporting can tie the two together.

Schedule A public support. Public charity status often depends on showing that at least one-third of support comes from the public over a 5-year period, with a 10% facts-and-circumstances test as an alternative. Mistakes in classifying grants and large gifts can change the result.

Schedule B. Contributor names and addresses are reported to the IRS. Except for private foundations, organizations are not required to disclose them publicly, so the public copy needs to be handled carefully.

Unrelated business income. If the organization has $1,000 or more of gross income from a regularly conducted unrelated business, it also files Form 990-T.

State registration. Many states have charitable registration or renewal filings that use figures from Form 990.

We prepare Form 990 from your books and, when you have one, your audited or reviewed financial statements. We review Schedule A, Schedule B and any 990-T exposure, and give your board a draft to review before the officer signs. Our fees are transparent and fair, quoted upfront, in writing. See Form 990 preparation and Form 990 deadlines.