|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:availableOn
|
gptkb:IRS_website
third-party databases
|
|
gptkbp:compatibleWith
|
gptkb:church
certain religious organizations
|
|
gptkbp:country
|
gptkb:United_States
|
|
gptkbp:filingDeadline
|
15th day of the 5th month after fiscal year end
|
|
gptkbp:firstIssueDate
|
1941
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Form 990
|
|
gptkbp:includes
|
financial statements
governance information
program service accomplishments
compensation of officers
|
|
gptkbp:issuedBy
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:language
|
English
|
|
gptkbp:penalty
|
loss of tax-exempt status
monetary fines
|
|
gptkbp:publicDisclosure
|
required
|
|
gptkbp:purpose
|
annual financial reporting
|
|
gptkbp:relatedTo
|
gptkb:Form_990-EZ
gptkb:Form_990-N
gptkb:Form_990-PF
|
|
gptkbp:requires
|
nonprofit organizations
charitable organizations
tax-exempt foundations
|
|
gptkbp:threshold
|
gross receipts ≥ $200,000 or assets ≥ $500,000
|
|
gptkbp:usedBy
|
tax-exempt organizations
|
|
gptkbp:usedFor
|
gptkb:legislation
academic research
media investigations
public transparency
donor research
|
|
gptkbp:bfsParent
|
gptkb:Internal_Revenue_Service_forms
gptkb:Short_Form_Return_of_Organization_Exempt_From_Income_Tax
gptkb:United_States_tax_forms
gptkb:501(c)(4)_organizations
gptkb:501(c)(6)_organizations
|
|
gptkbp:bfsLayer
|
6
|