Knowledgebase

Changes to the Form 990 in the 1990s (Helpful Hint)

The 1997 990 adds or changes:

- Number of employees (line 90b) to be completed from Forms 941 (Employer's Quarterly Federal Tax Return)

- Medicare/Medicaid payments (the blank line 93(f) is replaced with "Medicare/Medicaid payments")

- Professional fundraising fees (Part II, Line 30) can now be allocated between all three functions, whereas they could only be considered fundraising expenses on earlier forms.

- Schedule B was added to the 2001 form to capture lists of individual contributors.

The 1998 form adds the telephone number (item "E" at the top of the form).

The 2001 form adds item G, the organization's web site URL, in the first section of the form.