© 2008 Beene Garter LLP Confidential
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January 21, 2009Grand Valley State University
Nonprofit Morning Series
Pre s e nte d byPeggy Bishop, CPA – Partner
[email protected] / 800.824.7882
Fax 616.235.5285
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Federal Form 990
Form 990-N– Gross receipts < $25,000– Gross receipts < $50,000 beginning in 2010
Form 990-TForm 990-PFForm 990-EZForm 990
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Form 990-EZ Transition
• May file 990-EZ…
Schedules A, B, C, E, G, L and N
For If Gross Receipts are If Assets are
2008 tax year > $25,000 and < $1 million < $2.5 million
2009 tax year > $25,000 and < $500,000 < $1.25 million
2010 tax yearand later
> $50,000 and < $200,000 < $500,000
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