Form 990 schedules - 2013 Schedules A, D, and L 

September 27:  The IRS posted final versions of certain Form 990 schedules for tax years beginning in 2013:
  • Schedule A [PDF 184 KB], Public Charity Status and Public Support, Schedule D [PDF 168 KB], Supplemental Financial Statements, and Schedule L [PDF 184 KB], Transactions With Interested Persons. These schedules do not contain any significant changes from the 2012 schedules. The IRS has not yet finalized the instructions for these schedules.

A reference to a Form 990 page on the IRS website has been added to the header of each schedule.

KPMG observation

KPMG tax professionals have annotated versions of the new schedules—with new language highlighted (changes are noted in “yellow” highlights): Schedule A, Schedule D, and Schedule L.

For a discussion of other final 2013 Form 990-series schedules, read: TaxNewsFlash-Exempt Organizations: Form 990 schedules – 2013 Schedules G, J, N, and R

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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