What it is
Form 990 asks about governance and policies as well as money. The organizer collects both so the preparer is not waiting for board facts after the financials are done.
It covers the organization and its mission, board and officers, the financial records to attach, the allocation of expenses and a list of questions on lobbying, events, unrelated business and foreign activity.
When to use it
- Before preparing Form 990, 990-EZ or 990-PF.
- When governance or officers changed during the year.
- When the organization started a new program or event.
What’s inside
- Organization facts and mission
- Governance table with policies and compensation process
- Records list with donor and grant detail
- Compliance questions including unrelated business and foreign activity
Standard cited
This template follows Form 990. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
What is the due date?
The IRS states that Form 990 is due on the 15th day of the fifth month after the end of the accounting period, so May 15 for a calendar-year organization.
Can an extension be requested?
Yes. The IRS offers an automatic six-month extension on Form 8868 for Form 990, 990-EZ and 990-PF.
Does it cover Schedule B?
It asks for a list of large contributors by name, address and amount, which is the information Schedule B needs.
Related templates
- Nonprofit Audit Planning Memo (ASC 958 and Single Audit)
- Nonprofit Functional Expense Allocation Workbook
- Nonprofit Audit PBC Request List
- Tax Extension and Due Date Tracker (Excel)
Last updated 11/06/2026. All free templates.