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What is Form 990-T? Everything Nonprofits Need to Know About Unrelated Business Income Tax Reporting

Unrelated business income is one of the most misunderstood areas of nonprofit compliance. This guide breaks down UBI, UBTI, UBIT, and UDFI, walks through the three-prong test and the exceptions that follow it, and explains who has to file Form 990-T, when it's due, and what happens if it's late.

Posted byCharles Hardy
August 12, 2026
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How to Classify Contributions, Grants, and Program Revenue in Form 990-EZ

Not all revenue belongs in the same box on Form 990-EZ. Here's how to tell contributions and grants apart from program service revenue, and why the distinction matters for your Schedule A calculations.

Posted byPatience Booker
August 6, 2026
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Not Everything Is Exempt: What Nonprofits Get Wrong About Unrelated Business Income

Being tax-exempt doesn't mean every dollar your nonprofit earns is off the hook. If your organization brings in unrelated business income, the IRS wants to hear about it on Form 990-T. Here's what trips organizations up, and how to get it right.

Posted byadmin
August 5, 2026
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How to Look Up Any Nonprofit’s Form 990 (Free)

Every tax-exempt organization’s Form 990 is a public document, and you can read almost all of them online for free. Whether you’re a donor vetting a charity, a grant researcher,...

Posted byAbhi Kolli
July 31, 2026
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IRS Announces Form 990 Filing Relief for Foreign FIFA World Cup 2026 Teams

The IRS just gave foreign soccer federations a break: if their only U.S. tie was the 2026 World Cup, they won't need to file Form 990 this year. It's a narrow, tournament-specific exception—but a welcome one for busy compliance teams.

Posted byPatience Booker
July 30, 2026
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The Tax990 API Brings IRS-Authorized 990-N E-Filing to Your Platform

Tax990 just launched a REST API that lets software platforms build IRS-authorized Form 990-N e-filing directly into their products. Here's what it does, who it's for, and how to start testing today.

Posted byPatience Booker
July 29, 2026
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How to Read Your IRS Determination Letter: A Field Guide for Nonprofits

Your IRS determination letter decoded, line by line: what your 509(a) classification, effective date, filing requirement, and deductibility each mean.

Posted byPatience Booker
July 27, 2026
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Virtual vs. In-Person Nonprofit Finance Events: Which Is Worth It in 2026?

In 2026, the smartest nonprofit finance teams aren't choosing between virtual and in-person events — they're being strategic about when each format actually earns its place on the calendar.

Posted byPatience Booker
July 22, 2026
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What Is IRS Form 5227? Who Files It, What It Covers, and What Happens If You Don’t

Form 5227 might look like just another information return, but for trustees of charitable remainder trusts, pooled income funds, and other split-interest trusts, it carries real personal liability. Here's what the form actually covers, who's on the hook for filing it, and why "reasonable cause" may be your only lifeline if a deadline slips.

Posted byPatience Booker
July 20, 2026
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More Nonprofit Employees Could Now Trigger the Section 4960 Excise Tax: What Tax-Exempt Organizations Need to Know

Section 4960's excise tax on high nonprofit compensation is no longer limited to an organization's top five earners — for taxable years beginning after December 31, 2025, the rules expand to cover a broader group of employees, so nonprofits with multiple staff earning over $1 million should start reviewing their compensation arrangements now.

Posted byPatience Booker
July 9, 2026
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