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Posted on April 8, 2013

Organizations with a fiscal year end of December 31 must file a 2012 Form 990, Form 990-EZ or Form 990-N (or an extension) by May 15, 2013. You might notice that the IRS revised the 2012 version of the forms and the accompanying schedules. A summary of those changes can be found here. The summary includes IRS reminders such as:

• Organizations should not include social security numbers on Form 990 because it is publicly available.
• Organizations are no longer required to list addresses for officers, directors or employees.
• If an organization accepts a contribution in the name of one of its programs, its donor acknowledgment should indicate the organization’s name.

For helpful resources from the IRS regarding the Form 990, click here.

Start-up nonprofits should note that they should begin filing annual Form 990s as soon as they are incorporated, even if they have not yet received 501(c)(3) tax-exempt status from the IRS.

Please note that Pro Bono Partnership of Atlanta is unable to assist with Form 990 filings.