Terms in bold are defined in the Glossary of the Instructions for Form 990.įorm 990 is an annual information return required to be filed with the IRS by most organizations exempt from income tax under section 501(a), and certain political organizations and nonexempt charitable trusts. How the public perceives an organization in such cases can be determined by information presented on its return. Some members of the public rely on Form 990 or Form 990-EZ as their primary or sole source of information about a particular organization. See Appendix D, Public Inspection of Returns, and the Instructions for Schedule B (Form 990) for more details. For other organizations that file Form 990 or 990-EZ, parts of Schedule B (Form 990) can be open to public inspection.
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Schedule B (Form 990), Schedule of Contributors, is available for public inspection for section 527 organizations filing Form 990 or 990-EZ.
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