IRS Clarifies and Modifies Form 990/990-EZ Reporting Requirements

The IRS has revised its 2013 Form 990 and 990-EZ schedules and instructions to modify and clarify certain reporting requirements. Changes include clarifications to compensation related to management companies and their officers, directors and key employees; which documents to attach to the Form upon the organization’s liquidation, dissolution or merger; and when a public charity may exclude contributors from its Schedule B (list of contributors). For a chart summarizing some of the more significant changes. Click Here.

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