federal_register: 2011-22614

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2011-22614 Implementation of Form 990 Rule This document contains final regulations necessary to implement the redesigned Form 990, "Return of Organization Exempt From Income Tax." These final regulations make revisions to the regulations to allow for new threshold amounts for reporting compensation, to require that compensation be reported on a calendar year basis, and to modify the scope of organizations subject to information reporting requirements upon a substantial contraction. The final regulations also eliminate the advance ruling process for new organizations, change the public support computation period for publicly supported organizations to five years, consistent with the revised Form 990, and clarify that support must be reported using the organization's overall method of accounting. All tax-exempt organizations required to file annual information returns are affected by these regulations. 2011-09-08 2011 9 https://www.federalregister.gov/documents/2011/09/08/2011-22614/implementation-of-form-990 https://www.govinfo.gov/content/pkg/FR-2011-09-08/pdf/2011-22614.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations necessary to implement the redesigned Form 990, "Return of Organization Exempt From Income Tax." These final regulations make revisions to the regulations to allow for new threshold amounts for reporting...  

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