The following tools are designed to assist tax-exempt not-for-profits and their tax advisers in preparing annual information returns that are required to be filed with the IRS.
The Form 990 Organizer is a client-facing document meant to assist in the collection of client information necessary to prepare a Form 990.
The Form 990 Checklists will help tax preparers and reviewers to ensure compliance with reporting and documentation requirements, as well as to identify planning opportunities and potential exam or audit risks on the Form 990 series of returns.
Form 990 Preparation Organizer and Checklists:
Terms and Notice for Readers
The Form 990 Checklists and Form 990 Organizer are created by and copyrighted to the American Institute of Certified Public Accountants (AICPA), which reserves all rights. Access is intended as an individual benefit of AICPA Not-for-Profit Section and Tax Section membership. These resources are designed as educational and reference material; they do not establish standards or preferred practices, and they are subject to change. Users are responsible for final content; please review these resources carefully and make any changes
necessary for your specific use.