tax-exempt organization - Blog

Form 990-T Supplemental Forms: Form 4562, 4797, 8949, 8995 and 3800 Explained

Form 990-T rarely stands alone. Here's a plain-English breakdown of the five supplemental forms — 4562, 4797, 8949, 8995, and 3800 — that most often accompany it, and when each one applies.

Posted byPatience Booker
September 9, 2026
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2026 Nonprofit Webinars You Won’t Want To Miss

Tax990's latest webinar learning opportunities for nonprofits.

Posted byPatience Booker
August 28, 2026
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IRS Form 1024: Who Files It, and How to Apply for Recognition of Exemption

If your organization falls outside 501(c)(3) and 501(c)(4), Form 1024 — not Form 1023 — is your path to IRS-recognized tax-exempt status. Here's what it covers and how to file. Want me to adjust length, tone, or pull a different angle (e.g., leading with the determination letter's practical value for donors/funders rather than the form mechanics)?

Posted byPatience Booker
August 27, 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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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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Donor-Advised Funds and Form 990: What Recipient Nonprofits Need to Know

Donor-advised funds now move billions to nonprofits each year, but the grant technically comes from the sponsoring organization, not the individual donor who recommended it. That distinction shapes everything from Schedule B reporting to your public support test, making it essential to get right on Form 990.

Posted byPatience Booker
July 6, 2026
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How to Apply for an EIN: A Guide to Nonprofits

Every nonprofit needs an Employer Identification Number, the nine-digit IRS identifier that functions like a Social Security number for your organization and underpins nearly every operational step that follows. Here's what an EIN is, why it matters, and how to apply for one.

Posted byPatience Booker
June 24, 2026
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How Nonprofits Should Prepare Their First Form 990

Filing your first Form 990 doesn't have to be overwhelming — with the right preparation, it's manageable, and Tax990 is built to guide you through every step. From choosing the correct form type to writing clear program descriptions, this guide covers what new nonprofits need to know to file accurately and on time.

Posted byPatience Booker
June 22, 2026
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