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Definition and Purpose of Schedule D (Form 990)
Schedule D (Form 990) serves as a supplemental financial statement required by the Internal Revenue Service (IRS) for nonprofit organizations engaged in specific financial activities. These activities include maintaining donor-advised funds, handling conservation easements, or managing endowment funds. The schedule demands detailed reporting on contributions, grants, assets, liabilities, and reconciling revenue and expenses. By requiring this information, the IRS aims to ensure the transparency and compliance of these organizations with federal tax regulations.
How to Use the 2013 Schedule D (Form 990)
To effectively use Schedule D (Form 990), organizations must collect comprehensive financial data relevant to their specific activities. This includes details about managing donor-advised funds, conservation easements, or any collections of art or historical treasures they might own. Nonprofits should focus on accurately reporting assets, liabilities, and any reconciliation of revenue and expenses. This data is used to fill out the various parts of the form, which are organized into sections that address specific types of financial information.
- Collect Necessary Financial Information: Organizations should compile detailed records of their finances related to endowments, donations, and other specified activities.
- Complete Relevant Sections: The form comprises multiple parts; each part corresponds to different types of financial reporting.
- Review for Accuracy: Before submission, carefully review the completed form to ensure all information is accurate and complete.
How to Obtain the 2013 Schedule D (Form 990)
The 2013 Schedule D (Form 990) can be accessed online through the IRS website or requested from local IRS offices. Many tax preparation software suites, like TurboTax or QuickBooks, also offer this form. Organizations can download it, print it, or use digital forms within the software for easy editing and submission.
Steps to Complete the 2013 Schedule D (Form 990)
Completing the 2013 Schedule D (Form 990) involves several steps designed to ensure accurate and complete financial reporting:
- Identify Relevant Parts: Determine which parts of the form are applicable based on the organization’s financial activities.
- Gather Relevant Data: Collect detailed financial records necessary to complete each part.
- Accurately Fill Out Each Part: Use the gathered data to fill out each section, ensuring all figures are accurate.
- Conduct a Thorough Review: Double-check all entries for accuracy, ensuring that all reported figures are consistent with the organization’s financial statements.
- Submit the Form: Send the completed form to the IRS by the specified deadlines, selecting the preferred method of submission: online, via mail, or in person.
Who Uses the 2013 Schedule D (Form 990)
Schedule D (Form 990) is typically used by nonprofit organizations required to file a Form 990 with the IRS. These organizations include those with tax-exempt status under section 501(c)(3) of the Internal Revenue Code. They use this form to report supplemental financial details that are not captured in the main Form 990, providing transparency and compliance with IRS regulations.
Key Elements of the 2013 Schedule D (Form 990)
Schedule D (Form 990) is structured into several parts, each addressing specific elements of an organization’s financial activities:
- Part I: Organizations Maintaining Donor Advised Funds: Details about funds held by the organization where the donor retains advisory privileges concerning the fund’s usage.
- Part II: Conservation Easements Information: Reports on land conservation easements held by the organization, providing substantial details about their purpose and restrictions.
- Part III: Art and Historical Treasures: Documentation related to collections that have aesthetic or historical significance.
- Part V: Endowment Funds Details: Information about endowment funds, including their value and how they contribute to the organization's financial stability.
IRS Guidelines and Filing Deadlines
The IRS has specific guidelines for the completion and submission of Schedule D (Form 990). Nonprofits are expected to file by the 15th day of the fifth month after the end of their accounting period, typically corresponding to May 15 for calendar-year filers. Late submissions may incur penalties, emphasizing the importance of adhering to these deadlines and ensuring all information provided is thorough and accurate.
Penalties for Non-Compliance
Non-compliance with IRS filing requirements for Schedule D (Form 990) can result in penalties for nonprofit organizations. Failure to file on time or inaccuracies in reporting can lead to fines and potential audits. Maintaining accurate records and adhering to IRS guidelines helps prevent these penalties.
Software Compatibility for Schedule D (Form 990)
Many organizations utilize tax preparation software, such as TurboTax or QuickBooks, to assist in accurately completing Schedule D (Form 990). These platforms offer tools to ensure that the form is filled out accurately, often providing step-by-step guidance tailored to an organization’s specific financial activities. Utilizing such software can streamline the process and enhance the accuracy of the information submitted.
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