Form 990 schedules - 2013 Schedules G, J, N and R 

September 16: The IRS posted final versions of certain Form 990 schedules for tax years beginning in 2013:
  • Schedule G [PDF 139 KB], Supplemental Information Regarding Fundraising or Gaming Activities, Schedule J [PDF 139 KB], Compensation Information, and Schedule R [PDF 298 KB, Related Organizations and Unrelated Partnerships. These schedules do not contain any significant changes from the 2012 schedules and instructions. The IRS has not yet finalized the instructions for these schedules.

KPMG observation

While the Schedule R is listed as “final,” the schedule itself is still marked on the last page as a “draft.”


  • Schedule N [PDF 132 KB], Liquidation, Termination, Dissolution, or Significant Disposition of Assets. The instructions provide that an organization may submit resolutions of its governing board approving dissolution or merger, and/or plans of liquidation or merger approved by its governing board if a certified copy of its articles of dissolution or merger is unavailable.

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

KPMG observation

KPMG tax professionals have annotated versions of the new schedules—with new language highlighted (changes are noted in “yellow” highlights): Schedule G [PDF 202 KB], Schedule J [PDF 190 KB], Schedule N [PDF 608 KB] and Schedule R [PDF 485 KB].


For a discussion of other final 2013 Form 990-series schedules, read: TaxNewsFlash-Exempt Organizations: Final versions of Form 990, Schedules M and O, for 2013



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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