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What is IRS Form 990

Handbook of Research on Emerging Business Models and Managerial Strategies in the Nonprofit Sector
Form 990 is the United State’s Internal Revenue Service (IRS) form entitled Return of Organization Exempt from Income Tax . This federal form must be filed annually by American tax-exempt organizations.
Published in Chapter:
The “Private Face” of Nonprofits: Legal and Ethical Human Resource Practices
Sarah Caflisch (Hamline University, USA)
DOI: 10.4018/978-1-5225-2537-0.ch004
Abstract
Financial and social costs for nonprofits that do not follow legal and ethical human resources policies, procedures and practices, are substantial for social welfare nonprofit organisations. Especially, a knowledge deficiency in the area of employee discipline and discharge suggest that nonprofits struggle when these challenges occur. Often, such deficiencies have led to costly litigation, loss of funding and diminished public good will. Data is obtained from nonprofit social welfare service providers using surveys and interviews. This chapter contributes to the generation of knowledge in the areas of legal and ethical human management particularly as these relate to employee performance management and discipline, discharge and termination issues and concludes with alternative solutions, approaches and future research directions.
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