At the end of the day, only tangible ones are reported on the tax return.
What are in-kind donations?
100
This category of expense should not be separately reported but instead should be listed on line 24e
What is miscellaneous?
100
Part IX, line 1 and Schedule I, Part II will not tie if individual grants are below this amount
What is $5K each?
100
On part VII, these are the only two boxes that can be checked simultaneously
What are Trustee and Officer?
100
Base compensation, pension, and this “other” compensation are reported on Part IX, line 5
What is benefits?
200
These expenses, reported on part VIII, are primarily pulled out of Line 16: Occupancy
What is rental expenses?
200
If over 10% of total expenses, this line requires fees to be listed separately on Schedule O
What is line 11g?
200
Grants reported on this line of Part IX should tie to its reportable schedule exactly
What is line 2?
200
Used as an abbreviation for members listed on part VII, TDOKE is an acronym for this
What is Trustee, Director, Officer, Key Employee?
200
Part VII will not tie to part IX if the organization is on this year-end
What is a fiscal year end?
300
The acquisition of these items commonly results in an AJE that hits both Part VIII and Part IX
What is donated auction items?
300
Regardless of amount, these need to be separately stated on line 24
What are UBI taxes?
300
Assuming individual amounts are over threshold, foreign grants need to tie in these two places
What is Schedule F, Part II and Part III?
300
These two people should always be listed as officers of the organization
What is the top management official and top financial official?
300
Part VII is on this basis of accounting, different from part IX
What is cash basis?
400
Starting in 2013, both the direct and indirect type of this expense will be re-classed to revenue
What are fundraising expenses?
400
These expenses should tie to Schedule C, Part II
What are lobbying expenses?
400
Scholarships paid to a U.S. university to use at their discretion are reportable on this line
What is line 1?
400
There are compensation thresholds for determining whether a person is listed as a KE or HCE, but not for these two positions
What is trustee/director and officer?
400
Assuming paid from the filing organization, all individuals on part VII should have their compensation reported on part IX, line 5 with the exception of these ones
What are highest compensated employees and formers?
500
These expenses are commonly netted with gains/losses on the revenue section of the financial statements, but are reported as an expense for 990 purposes
What are investment expenses?
500
Though they need to be above 15k to require their own disclosure, these expenses should always be separately stated on Part IX
What are professional fundraising expenses?
500
A grant payment made to a hospital to cover the medical expenses of a specific patient must be reported on this line
What is line 2?
500
Regardless of the tax year of the organization, the compensation reported on Part VII should be based on this year
What is the calendar year ending with or within the year end of the organization?
500
Assuming a calendar year end, part VII and part IX may not tie for this reason