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About Form 990

Common Errors Found on the Form 990

check 52% of the forms with mistakes failed to complete Schedule A, the section of the form that requires charities and certain types of charitable trusts to list the salaries and benefits awarded to top officials and to top-paid independent contractors. This part of the form also focuses on advocacy activity and contains additional questions about financial issues not covered on the Form 990 itself.
check 17% did not have the signature of any of the organization's officers.
check 10% did not list the correct tax year.

Common Errors Found on the Form 990-EZ

check 54% of the forms with mistakes failed to complete Schedule A (as above)
check 15% should have filed the Form 990 instead of the EZ form.
check 6% did not list the correct tax year.
check 5% did not have the signature of any of the organization's officers.

Source: Chronicle of Philanthropy, December 17, 1998, "A Sampling of Common Errors on Forms 990," Jennifer Moore and Grant Williams


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