Form 990 Questions of Particular Interest

• Line 76. "Did you engage in any activity not previously reported to the IRS? If yes, describe each activity added, changed, or discontinued during the year." If you have listed all of your activities in your application for recognition of exemption (Form 1023) as current or planned, have included them as an attachment to an earlier year's return, or have reported them to the IRS in writing, they do have to be listed.

• Line 77. "Were any changes made in the organizing or governing documents, but no reported to the IRS? If yes, include a conformed copy of the changed document." If you updated your articles, constitution or by-laws since your last Form 990 filing, be sure to answer this question Yes and attach the appropriate copies.

• Line 78 (a)-(b). "Did your organization have unrelated business gross income of $1,000 or more?" If you answer this question Yes, you are generally required to file Form 990-T, "Exempt Organization Business Income Tax Return." Remember-the threshold for filing the 990-T is $1000 of gross income, not net. You are often required to file the form even though you owe no tax.