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The 990 Return: Beyond the Internal Revenue Service

Abstract

The author recognizes the expanding role of the Internal Rev¬enue Service (IRS) 990 Return in understanding the nonprofit sector and monitoring the strategies, operations, and perfor¬mance of individual nonprofit organizations. She identifies major problems with the IRS 990 Return relative to its broad¬ened use and provides suggestions for minimizing the problem¬atic interpretation of IRS 990 data.

Journal

Nonprofit Management and Leadership

(1997)
vol8 no2 pages141

Categories

  1. Public Policy, Law, and Ethics  
  2. Law and Taxes