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2023 Checklist • 990 - Return of Organization Exempt From Income Tax

Tax Preparation Checklist to File Your Taxes

Reminder: 2023 taxes are generally due May 15, 2024 for calendar year filers


Tooltip iconBasic Info

Determine IRS tax exempt status and type

Employer Identification Number (EIN) as registered with the IRS. If you don’t have an EIN, apply online at

All amounts and dates for federal, state, and local estimated tax payments made

Statement of organization’s mission and primary exempt purpose

List of program service accomplishments


file iconOfficer Info

List of organizations current or former officers, directors, trustees, key employees, and highest compensated employees, and current independent contractors

Reports for each person’s name, address and title

Reports detailing officers, directors, etc. compensation and benefits, and average hours per week devoted to the organization and related organizations


folder iconOrganization and Financial Records

Statement of revenue and functional expenses

Balance sheet

Reconciliation of net assets

Reports detailing fundraising activities, fundraising events, and gaming

If a public charity, a list of supported and supporting organizations

Reports of contributions including name and address of contributor, and type and amount of contribution

Reports on grants and other assistance to organizations, governments and individuals

Reports on any tax-exempt bonds issued

Reports on related organizations and unrelated partnerships

Information regarding governing body and management, governance policies, and disclosure practices

Compiled, reviewed or audited financial statements

Information regarding any unrelated business income

Copy of all Form(s) 1099 and W-2 issued


folder iconOrganization and Financial Records

Reports detailing all federal unemployment, Social Security, and Medicare tax paid (940 and 941)

Reports of state and local payroll tax paid


folder iconAsset Records

Prior year depreciation schedules detailing asset cost, date placed in service, prior depreciation, and business use percentage

Date of purchase, cost, trade-in allowance, and business use percentage for all assets acquired during the tax year

Date of purchase, cost, sales proceeds, trade-in allowance, expenses of the sale, and accumulated depreciation for all assets disposed of during the tax year

Mileage log for each owned or leased vehicle (business use and total use)

Reports for business use percentage and actual expenses for each owned vehicle (gas and maintenance costs)

Pencil icon Notes