PPC’s 990 Deskbook includes unique roadmaps for each form that provide line-by-line references to the primary key issue(s) of the Deskbook that deal with that line item or topic. The key issues cover the topics and include workable solutions, examples, and practice aids to help you resolve compliance issues in a timely, efficient manner for your clients. Make this Deskbook your primary resource manual for your tax-exempt clients.

This Deskbook includes:

• Practical guidance in a key issue format that give you and your staff quick answers to your questions.
• Over 295 key issues that answer the tough reporting questions; discussed and illustrated using authoritative references, real life examples, and filled-in forms.
• A unique Quick Reference Binder full of practice aids that place important information at your fingertips and are designed to save you time and money. Includes several checklists, elections, statements, worksheets, and other quick reference practice aids as well as numerous non-tax return practice aids needed by a tax-exempt organization.

Properly completing the Form 990 is critical to ensuring that the good your organization is doing is effectively communicated. The IRS is focusing on perceived abuses in nonprofit tax reporting. The redesigned Form 990 provides the IRS the information they need to determine where to focus their enforcement efforts. In addition, since the Form 990 is a publicly disclosed document, this increased transparency means it's easier for the public (including potential donors) to scrutinize an organization's activities. Consequently, careful attention must be given to completing these annual returns.

Here are some of the features contained in the latest edition of PPC's 990 Deskbook:

• Governance reporting on Form 990. The IRS continues to provide guidance through Q&As concerning the proper completion of Form 990, Part VI, which deals with an organization's governance, management, and disclosure. Several preparation pointers have been added that reflect recent IRS guidance.
• Compensation reporting on Form 990-EZ. For trustees, directors, officers, and key employees (TDOKEs), compensation reporting of Form 990-EZ has changed considerably this year to be similar to that required by the Form 990. This edition explains the reporting and includes a case study and illustration that includes TDOKE compensation.
• Reinstatement following automatic revocation. Some organizations have or will automatically lose their exempt status for failure to file the required annual return or notice for three consecutive years. The rules relating to both revocation and reinstatement are discussed.
• New Form 8940 (Request for Miscellaneous Determination). The IRS has released this new form to be used by exempt organizations seeking an IRS determination on any of nine tax-related issues. This edition includes coverage of the new procedures and form replacing the former letter ruling request.
• Expanded employment incentives. The Work Opportunity Tax Credit has been expanded to include qualifying veterans. In addition, exempt organizations now qualify for the credit as discussed in this edition.