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  • NOTE: Plante Moran provides a "public disclosure" copy of Forms 990 and 990-T, these forms are also available via Guidestar, www.guidestar.org. Included below is a description of the public disclosure requirements provided by the IRS on their website, www.irs.gov. If you have questions about these requirements, please contact your Plante Moran representative.

    Exempt Organizations - Documents Subject to Public Disclosure

    What tax documents must an exempt organization make available for public inspection and copying?

    An exempt organization must make available for public inspection its exemption application. An exemption application includes the Form 1023 (for organizations recognized as exempt under 501(c)(3)), Form 1024 (for organizations recognized as exempt under most other paragraphs of 501(c)), or the letter submitted

    under the paragraphs for which no form is prescribed, together with supporting documents and any letter or document issued by the IRS concerning the application. A political organization exempt from taxation under 527(a) must make available for public inspection and copying its notice of status, Form 8871.

    In addition, an exempt organization must make available for public inspection and copying its annual return. Such returns include Form 990 , Return of Organization Exempt From Income Tax, Form 990-EZ , Short Form Return of Organization Exempt From Income Tax, Form 990-PF, Return of Private

    Foundation, Form 990-BL , Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, and the Form 1065 , U.S. Partnership Return of Income.

    An organization exempt under 501(c)(3) must make available for public inspection and copying any Form 990-T, Exempt Organization Business Income Tax Return, filed after August 17, 2006. Returns must be available for a three-year period beginning with the due date of the return (including any extension of time

    for filing). For this purpose, the return includes any schedules, attachments, or supporting documents that relate to the imposition of tax on the unrelated business income of the charity. See Public Inspection and Disclosure of Form 990-T for more information.

    An exempt organization is not required to disclose Schedule K-1 of Form 1065 or Schedule A of Form 990-BL. With the exception of private foundations, an exempt organization is not required to disclose the name and address of any contributor to the organization.

    A political organization exempt from taxation under 527(a) must make available for inspection and copying its report of contributions and expenditures on Form 8872, Political Organization Report of Contributions and Expenditures. However, such organization is not required to make available its return on Form 1120-

    POL, U.S. Income Tax Return for Certain Political Organizations.

    Public Inspection and Disclosure of Form 990-T

    The IRS has provided interim guidance on the requirement that section 501(c)(3) organizations (charities) make available for public inspection Forms 990-T, Exempt Organization Business Income Tax Return. Notice 2008-49 provides as follows:

    Guidelines in Treas. Reg. 301.6104(d)-1 and Notice 2007-45, for making annual returns available for inspection and copying generally continue to apply, except that a return covered by the guidelines includes an exact copy of a Form 990-T filed by a charity after August 17, 2006. The

    return also includes any schedules, attachments, and supporting documents that relate to the imposition of tax on the unrelated business income of the charity. Schedules, attachments and supporting documents that do not relate to the imposition of the unrelated business income tax do not

    have to be made available for inspection and copying.

    A charity must make Form 990-T available only for the three years beginning on the last day (including extensions) for filing the return. The IRS now must make Forms 990-T filed by charities publicly available; Announcement 2008-21 sets forth procedures for requesting Forms

    990-T from the IRS.

    The IRS and Treasury Department invite comments on implementation of the new public inspection requirement for Form 990-T, including what schedules or attachments should not be available for public inspection when attached to Form 990-T. See section 4 of Notice 2008-49 for additional information.

    SOURCE: IRS Web Site

  • Public Disclosure Copy

    Form 990

    Public Inspection Requirement

    An exempt organization must make available for public inspection, upon request and without charge, a copy of its original and amended annual information returns. Each information return must be made available from the date it is required to be filed (determined without regard to any extensions), or is actually filed, whichever is later. An original return does not have to be made available if more than 3 years have passed from the date the return was required to be filed (including any extensions) or was filed, whichever is later. An amended return does not have to be made available if more than 3 years have passed from the date it was filed.

    An annual information return includes an exact copy of the return (Form 990 or 990EZ and amended return, if any) and all schedules, attachments, and supporting documents filed with the IRS. In the case of a tax-exempt organization other than a private foundation, the names and addresses of contributors to the organization (Schedule B) need not be disclosed.

    For returns filed by Section 501(c)(3) organizations after August 17, 2006, Form 990-T must also be made available for public inspection. However, only those schedules, statements, and attachments to Form 990-T that relate to the imposition of the unrelated business income tax must be made available for public inspection.

    This copy of the return is provided only for Public Disclosure purposes. Any confidential information regarding donors, and schedules or attachments to Form 990-T that do not relate to the calculation of unrelated business income tax, have been removed.

  • Code: Expenses $ including grants of $ Revenue $

    Code: Expenses $ including grants of $ Revenue $

    Code: Expenses $ including grants of $ Revenue $

    Expenses $ including grants of $ Revenue $

    43200211-07-14

    1

    2

    3

    4

    Yes No

    Yes No

    4a

    4b

    4c

    4d

    4e

    Form 990 (2014) Page

    Check if Schedule O contains a response or note to any line in this Part III

    Briefly describe the organization's mission:

    Did the organization undertake any significant program services during the year which were not listed on

    the prior Form 990 or 990-EZ?

    If "Yes," describe these new services on Schedule O.

    ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

    Did the organization cease conducting, or make significant changes in how it conducts, any program services?

    If "Yes," describe these changes on Schedule O.

    ~~~~~~

    Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses.

    Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and

    revenue, if any, for each program service reported.

    ( ) ( ) ( )

    ( ) ( ) ( )

    ( ) ( ) ( )

    Other program services (Describe in Schedule O.)

    ( ) ( )

    Total program service expenses |

    Form (2014)

    2Statement of Program Service AccomplishmentsPart III

    990

    TO PRESERVE, RESTORE AND OPERATE THE HISTORIC MICHIGAN THEATER FOR THE

    X

    X

    BENEFIT OF THE COMMUNITY AND THE ARTS.

    3,424,465. 2,889,640.

    STATE THEATRE FOR THE BENEFIT OF THE COMMUNITY AND THE ARTS.

    MICHIGAN THEATRE FOUNDATION, INC. 38-2269013

    OPERATION, MAINTENANCE AND RESTORATION OF THE MICHIGAN THEATER AND THE

    288,675. 289,441.TO HOST ANNUAL SEMINAR FOR EXECUTIVES OF HISTORIC THEATRES WHICHINCLUDES OVER 500 PARTICIPANTS FROM AROUND NORTH AMERICA.

    3,713,140.

    2 16420812 147228 62810 2014.06010 MICHIGAN THEATRE FOUNDATI 62810__1

  • 43200311-07-14

    Yes No

    1

    2

    3

    4

    5

    6

    7

    8

    9

    10

    11

    12

    13

    14

    15

    16

    17

    18

    19

    20

    1

    2

    3

    4

    5

    6

    7

    8

    9

    10

    Section 501(c)(3) organizations.

    a

    b

    c

    d

    e

    f

    a

    b

    11a

    11b

    11c

    11d

    11e

    11f

    12a

    12b

    13

    14a

    14b

    15

    16

    17

    18

    19

    20a

    20b

    a

    b

    a

    b

    If "Yes," complete Schedule A

    Schedule B, Schedule of Contributors

    If "Yes," complete Schedule C, Part I

    If "Yes," complete Schedule C, Part II

    If "Yes," complete Schedule C, Part III

    If "Yes," complete Schedule D, Part I

    If "Yes," complete Schedule D, Part II

    If "Yes," complete

    Schedule D, Part III

    If "Yes," complete Schedule D, Part IV

    If "Yes," complete Schedule D, Part V

    If "Yes," complete Schedule D,

    Part VI

    If "Yes," complete Schedule D, Part VII

    If "Yes," complete Schedule D, Part VIII

    If "Yes," complete Schedule D, Part IX

    If "Yes," complete Schedule D, Part X

    If "Yes," complete Schedule D, Part X

    If "Yes," complete

    Schedule D, Parts XI and XII

    If "Yes," and if the organization answered "No" to line 12a, then completing Sche