Government Documents

See also IRS Form 990: Commentary, Forms and Instructions

IRS Exempt Organizations, Colleges and Universities Compliance Project Interim Report – May 7, 2010

Unrelated Business Income (see Section 100)

Private Inurement and Excess Benefit Transactions (see Section 300)


Payments to Nonresident Aliens (see Section 500)

Limitations on Lobbying and Political Activity (see Section 700)

Payroll and Employment Taxes (see Section 900)

Scholarships, Fellowships, and Grants (see Section 1100)

Fringe Benefits Issues (see Section 1300)

Tax Exempt Bonds (see Section 1500)

Charitable Contributions (see Section 1700)

Joint Ventures (see Section 1800)

The American Opportunity Tax and Lifetime Learning Credits; Other Education Credits and Deductions (see Section 2100)

Student Loan Interest Deductions (see Section 2300)

Preparing for and Managing an IRS Audit (see Section 2500)

Instructions for Completing IRS Form 990-T (see Section 2700)