Form 990 instructions for 2013 - Summary of changes 

December 23: The IRS publicly posted the final version of the instructions for Form 990 for tax years beginning in 2013.

There are changes to the Instructions for Form 990 Return of Organization Exempt From Income Tax from the instructions for Form 990 filed in 2012. Read a December 2013 report [PDF 83 KB], prepared by KPMG LLP, that describes significant changes from the 2012 instructions.

KPMG observation

KPMG tax professionals have annotated a version of the new instructions—with new language noted with “yellow” highlights. Read Form 990 instructions [PDF 2 MB]



For more information, contact:


Rick Speizman, Partner-in-Charge of KPMG's Washington National Tax Exempt Organizations Tax group

+1 (202) 533-3084





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