Form 990 Series (Part 5): Understanding Unrelated Business Income (UBI)
One of the most misunderstood areas of nonprofit tax compliance is unrelated business income (UBI).…
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Form 990 Series (Part 4): Governance Disclosures – What the IRS and the Public Are Really Reviewing
Form 990 provides detailed insight into how an organization is structured, how decisions are made,…
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Form 990 Series (Part 3): Key Schedules Nonprofits Often Overlook
When nonprofit organizations think about Form 990, the focus is often on the main return.…
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Form 990 Series (Part 2): Common Mistakes That Create Unnecessary Risk
After determining which Form 990 your organization is required to file, the next challenge is…
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Form 990 Series: Understanding Which Return Your Nonprofit Must File
One of the most common questions nonprofit organizations face is deceptively simple: Which Form 990…
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Form 990 Is Not Just a Tax Return – It’s Your Organization’s Public Narrative
For many nonprofit organizations, Form 990 is treated as a compliance requirement – something to…
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A Common Form 990 Risk Nonprofits Often Overlook: “Small” Revenue Streams
When nonprofit organizations think about Form 990 compliance risks, attention is often focused on large…
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Treasury and IRS Issue Proposed Regulations on the Clean Fuel Production Credit (Section 45Z)
The Department of the Treasury and the Internal Revenue Service have issued proposed regulations providing…
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IRS Expands Simple Payment Plans to Business Taxpayers
The IRS has expanded eligibility for Simple Payment Plans, formerly known as Streamlined Installment Agreements,…
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IRS Extends SECURE 2.0 Amendment Deadline for IRAs and Certain Employer Plans
The IRS has issued Notice 2026-09, providing welcome relief for retirement plan sponsors and financial…