The New Form 990 covers the law, policy, and preparation of the new IRS Form 990. It includes summaries of the law underlying each of the parts and questions in the return, so that the preparer can understand the background law in formulating answers on the return. The subject matter is particularly timely and relevant given the release of the draft Form 990 last summer, the expected release of the final Form 990 in early 2008, and the commencement of the first tax year to which the form applies on January 1, 2008.
Bruce R. Hopkins is a senior partner with the firm
Polsinelli Shughart and the author of more than twenty-five books,
including The Law of Tax-Exempt Organizations, Ninth
Edition, Planning Guide for the Law of Tax-Exempt
Organizations, and Nonprofit Law Made Easy (all
published by Wiley).
Douglas K. Anning is a shareholder with Polsinelli
Shughart, concentrating on tax-exempt and healthcare law.
Virginia C. Gross is a shareholder with Polsinelli
Shughart and concentrates her practice on tax matters and nonprofit
Thomas J. Schenkelberg is chair of Polsinelli Shughart's
Nonprofit Organizations Practice Group and also focuses his
practice on tax-exempt organization law matters.