Form 990 and 990-PF Resources

Federal tax exempt status allows not-for-profit organizations to devote their resources to their missions. However, maintaining exempt status depends on filing a complete and accurate Form 990 or 990-PF annually. Many organizations don’t have the time or expertise to internally manage the tax reporting requirements. The Forms 990 and 990-PF are complex and are the most publicly available annual documents that organizations produce to highlight operations and accomplishments. That is why Clark Nuber provides these useful resources to organizations and colleagues in the accounting industry.

Training Opportunities

Many of the leaders in our Not-for-Profit Services Group provide training – via the AICPA, WSCPA, or other groups –  on Form 990 topics. Visit our calendar to check out upcoming sessions.

Form 990 Compliance Guide

Clark Nuber wrote the Form 990 Compliance Guide, which is published by CCH, a Wolters Kluwer business. This is available as an interactive online guide for preparing the annual Federal Form 990 and 990-EZ for tax-exempt organizations, in addition to paper form. Click here for additional information and discount code for use in purchasing a paper copy.

Private Foundation Handbook and Compliance Guide

Clark Nuber wrote the Private Foundation Handbook and Compliance Guide in 2021. Published by CCH, a Wolters Kluwer business, this publication focuses on completing the Form 990-PF as well as issues a private foundation may face, ranging from accounting procedures to grantmaking to transactions with those involved with the foundation. Click here for additional information and a discount code if purchasing a paper copy.

Reasonable Efforts Questionnaire

Clark Nuber and Eve Borenstein have created a Reasonable Efforts Questionnaire for interested persons to help you meet the criteria the IRS has provided in the “reasonable efforts” examples in the Form 990 instructions. Click here for additional information.

The 2022 Form 990 Questionnaire is $325 per filing organization. Click here to place an order.

Other Products and Services

Clark Nuber’s experts can help organizations and board members beyond the preparation or review of the Forms 990 or 990-PF.  A sample of services include:

  • Preparation of compensation studies
  • Planning for payout and excise taxes for private foundations
  • Delivering education and board development
  • Grantee assessments and due diligence support
  • Performing accountable plan reviews
  • Performing unrelated business taxable income reviews


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