Ukungenzi inzuzo kufuneka ufake ifom ye-990
IFomu 990 yinto "yokubuyiswa kolwazi" kwaye iyafuneka ukuba ifakwe phantsi kwemiqathango yeNgxelo yeNgeniso yangaphakathi yeCandelo 6033.
Izibonelelo ezisisiseko eziyimfuneko
- Ifomu 990 , Ukubuyiselwa kweMibutho eKhutshwa kwiRhafu yeNgeniso (PDF, iphepha eli-9)
- Ifom 990-EZ , Ifomu emfutshane yokubuyiswa kweMibutho ekhutshwe kwiRhafu yeNgeniso (PDF, iphepha eli-3)
- Imiyalelo yeFomu 990 kunye ne-990-EZ (ifomathi ye HTML)
- Ifom ye-990 iShedyuli A , iLwazi loNgezelelweyo (PDF, iphepha eli-7)
- Izikhokelo zeShedyuli A yeFomu 990 kunye ne-990-EZ (ifomathi ye HTML)
- Ifomu ye-990-T , i-Outlook Organisation yeNtlawulo yeNgeniso yeRhafu yeNtlawulo (PDF, iphepha eli-4)
- Imiyalelo yeFom 990-T (ifomathi ye HTML)
- Ifom ye-8868 , isicelo sokwandiswa kwexesha lokuFaka i- Return Organisation (PDF, 4 amakhasi)
Kufuneka ukuba ufake Ifomu 990?
Ukungenzi inzuzo ezikhutshwa yerhafu phantsi kwemiqathango ye-Internal Revenue Code Isiqendu 501 (a) ngokubanzi kufuneka ifake ifom ye-990 okanye ifom yeFomu 990-EZ emfutshane ngonyaka.
Ukungenzi inzuzo akudingeki ukuba ufake ifom ye-990 okanye i-990-EZ ukuba iirisithi zayo eziqhelekileyo ziqhelekileyo ezingama-25,000 okanye ngaphantsi. Ukufumana ulwazi oluninzi malunga novavanyo lwama-risithi angama-25,000 wama-reyithi, jonga ukuba ungayifumana njani ukuba iiRiphablikhi eziNinzi zeMbutho ziqhelekileyo ezingama-25,000 zamaRandi (okanye i-$ 5,000) okanye ngaphantsi kweziNcwadi zeFomu 990 .
Imibutho ethile ayifuni ukuba ifake ifom ye-990. Oku kuquka imibutho yonqulo. Jonga Imibutho Engadingeki Ukufakela Ifomu 990 okanye i-990-EZ kwiMigaqo yeFom 990 .
Ifom 990-EZ
I-non-profit inokufakela iFomu 990-EZ ifutshane ukuba umbutho unemali engaphantsi kwama-100,000 kwii-receipts ezipheleleyo kwaye ngaphantsi kwama-250,000 kwiimpahla ezipheleleyo ekupheleni konyaka.
Iimali zerhafu ziquka zonke iingeniso kwimithombo yonke yonyaka werhafu ngaphandle kokukrazula nayiphi na indleko.
Shedyuli A
Ukungenzi inzuzo kufuneka unamathisele iShedyuli A kwiFomu 990 okanye kwi-990-EZ yokubuya. Ukuba umbutho awunyanzelekile ukuba ufake ifom ye-990 okanye i-990-EZ, ngoko akufuneki ukuba ufake ifayili A.
Ishedyuli A isetyenziswe ukunika ingxelo engavumelekanga ukudalulwa koluntu. Oku kubandakanya ulwazi malunga nembuyekezo yamagosa, abasebenzi kunye neenkontileka ezizimeleyo.
Imali engenakunxulumene neRhwebo neFomu 990-T
Ukungenzi inzuzo ezibandakanyekayo kumashishini-shishini anenzuzo-mali angakhokelwa kwerhafu yengeniso yenkampani kwiholo layo elingenakulinganiswa. Ukuqwalaselwa njengengeniso engafaniyo yoshishino, ingeniso kufuneka ivelwe yoshishini "rhoqo" eliqhutywayo kwaye "lingahambelani" nomsebenzi ongenakuxhamla. Imali engenayo yezoqoqosho ichazwe kwaye ichazwe kwiCandelo leenkcazo zeeNgcebiso zeFom 990-T .
Ukungenzi inzuzo kufuneka ufake ifom ye-Form 990-T ukuba ine-$ 1,000 okanye ngaphezulu kwimali engenayo engenayo kwi-ishishini elingabandakanywanga. Ukungenzi inzuzo akufunwa ukuba ufake ifom ye-Form 990 (njengemibutho yonqulo) kufuneka ifake ifomu ye-Form 990-T ukuba ingenayo ingeniso ehambelana nezoshishino.
Ukwaziswa koLuntu
Ukungena-inzuzo kuyadingeka ukuba kwenziwe amaphepha athile athathwe ukuze ahlolwe luluntu. Ezi zihlandlo ezintathu zentlawulo yakutshanje (ifomu 990 okanye i-990-EZ) kunye nesicelo sayo sokukhishwa kwesimo (ifomu 1023) kufuneka senzeke ukuba sihlolwe xa sifuna isicelo.
Ifomu ye-990-T ingxelo yengeniso engahambelaniyo yezoshishino ivulelekile ukuba ihlolwe luluntu kuphela ngeengeniso ezilungiselelwe phantsi kweCandelo leCandelo 501 (c) (3).
Ishedyuli A ayivulelekanga ukuhlolwa komphakathi kwaye akufuneki ukuba idalulwe ngumbutho.
Iibutho zinokuhlangabezana neembopheleleko zabo zokubhengezwa zikarhulumente ngokuthumela iikopi zeengxelo zabo zengxelo kwi-Intanethi. Ukufumana ulwazi oluthe vetshe, jonga Imibuzo Ebuzwa Ngemibuzo Ngokukhutshwa Kwemfuneko Yoluntu Ukuchaza Iinkcukacha kwiwebhusayithi ye-IRS.
Ixesha kunye neZandiso
Ifom 990, 990-EZ, iShedyuli A kunye ne-990-T kufuneka ifakwe ngomhla we-15 lwenyanga yesihlanu emva kokuphela komnyaka werhafu wenhlangano.
Unyaka werhafu kwiintlobo ezininzi ezingenanto ziphela ngomhla wama-31 kuDisemba, ngoko ke umgca wokugqibela wokubhala u- Meyi 15 . Ukuba umhla wokugqibela uwela ngoMgqibelo, ngeCawa, okanye iholide yomthetho, ukubuyiswa kubangelwa ngomhla olandelayo woshishino.
Ingeniso-mali ingacela ukwandiswa kweenyanga zenyanga ezintathu ngokuzenzekelayo ukufakela zonke iifom zengcaciso ngokuthumela ifomu 8868 , isicelo sokwandiswa kwexesha lokufakela i- Return Organisation (PDF, 4 amakhasi). Umbutho unokucela ukongezwa kweenyanga ezintathu ezongezelelweyo (kungekunikezelwa ngokuzenzekelayo) ngokufaka enye ifomu 8868 nokuzalisa ulwazi kwiCandelo II. Ukucela ukongezwa okongeziweyo, ukungenzi inzuzo kufuneka kuqala ucele ukwandiswa ngokuzenzekelayo.
Iinkonzo ezongezelelweyo ezivela kwi- IRS
- Imibuzo Ebuzwa Ngokuphindaphindiweyo malunga neemfuneko zoNyaka zoNyaka zeeNkcazo zeeNkxaso
- Ukucela ukuxolelwa kwiNkcazelo yokuFomelwa ifom 990 okanye ifom 990-EZ
- Iimpazamo eziqhelekileyo ezenziwe yimibutho ekhutshelwe, ukufaka amacebiso kwiFom 990
- Iimpazamo eziqhelekileyo ezenziwe yimibutho ekhutshweyo, Ukufakela iingcebiso kwiFom 990-EZ
- Hlala uxolelwe - Iisiseko zeRhafu ze-501 (c) (3) s (workshop online)
- Ulwazi lweRhafu kwiNcedo kunye nezinye ezingenakuncedo (icandelo eliphambili lewebhu le-IRS enikezelwe kwimibutho engahlawulwa irhafu)
- Ukuhlaziywa kweeNkxaso zeMibutho (i-newsletter ye-IRS kunye nohlaziyo lwerhafu malunga nonzuzo)
Iinkonzo ezongezelelweyo ezivela kwiWeb kwi-Web
GuideStar.org
Unika idatha yemibutho engekho inzuzo, kubandakanywa ikopi evezwe esidlangalaleni yeFomu 990.
USA.gov kwiNzuzo ezingenzi nzuzo
Iqoqo lezinto ezisemgangathweni kunye nolwazi lwemibutho engekho inzuzo. I-USA.gov yi-Web portal yaseburhulumenteni yase-US.