For those of you who attended CAN's 17th Annual Conference and my session on Accounting for Non-Accountants, thanks for coming! Here are some additional resources and links:
- The IRS Guide to Good Governance can be found here, sorry I forgot to add it to the handouts.
- Those of you interested in sample Auditor's reports please click here.
- The details on California's Nonprofit Integrity Act as it relates to Commercial Fundraisers (opens a PDF).
- Has the 990 PF Changed? Not yet.
- For those interested in the potential shift from GAAP to IFRS click here.
- When do we file the new 990? Read below or click here for a PDF of a general overview of the instructions.
Calendar year - Use the 2008 Form 990 to report on the 2008 calendar year accounting period. A calendar year accounting period begins on January 1 and ends on December 31.
Fiscal year - If the organization has established a fiscal year accounting period, use the 2008 Form 990 to report on the organization’s fiscal year that began in 2008 and ended 12 months later. A fiscal year accounting period should normally coincide with the natural operating cycle of the organization. Be certain to indicate in the heading of Form 990 the date the organization’s fiscal year began in 2008 and the date the fiscal year ended in 2009.
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