Blank Illinois Ag990 PDF Form

Blank Illinois Ag990 PDF Form

The Illinois Ag990 form is an annual report required for charitable organizations operating in the state of Illinois. This form collects essential financial information, ensuring transparency and accountability for nonprofits. Completing this report accurately is crucial for compliance with state regulations.

To fill out the Illinois Ag990 form, please click the button below.

The Illinois AG990 form is a crucial document for charitable organizations operating within the state. It serves as an annual report that provides transparency regarding the organization's financial activities. Organizations must report their fiscal period, detailing both their revenue and expenditures. This includes information about public support, government grants, and other income sources. Additionally, the form requires a breakdown of expenses, highlighting how funds were allocated to charitable programs, management, and fundraising efforts. Organizations must also disclose information about any paid fundraisers or consultants they employed during the year. Furthermore, the AG990 form addresses compensation for the highest-paid individuals within the organization, ensuring accountability in financial practices. By submitting this form, charities not only comply with state regulations but also foster trust with donors and the public, showcasing their commitment to responsible financial stewardship.

Document Sample

For Office Use Only

PMT #

AMT

INIT

ILLINOIS CHARITABLE ORGANIZATION ANNUAL REPORT

Form AG990-IL

 

Revised 1/19

Attorney General KWAME RAOUL State of Illinois

 

 

 

 

 

 

Charitable Trust Bureau, 100 West Randolph

 

 

 

 

11TH Floor, Chicago, Illinois 60601

CO #

 

 

 

Report for the Fiscal Period:

 

 

 

 

 

 

Check all items attached:

 

 

 

 

 

 

 

Copy of IRS Return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Audited Financial Statements

Beginning

/

/

 

 

Make Checks

 

 

 

 

 

 

 

Payable to

 

 

 

Copy of Form IFC

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

the Illinois

 

 

 

$15.00 Annual Report Filing Fee

 

 

 

 

 

 

 

 

 

 

 

& Ending

/

/

 

 

Charity

 

 

 

 

 

 

 

Bureau Fund

 

 

 

 

 

$100.00 Late Report Filing Fee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal ID #

 

 

MO

DAY

YR

 

 

MO

DAY

YR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date Organization was created:

/

/

 

Are contributions to the organization tax deductible?

 

Yes

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

LEGAL

 

 

 

 

 

 

 

Year-end

 

 

 

 

 

 

 

 

 

 

 

 

 

amounts

 

 

 

 

 

 

NAME

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A) ASSETS

A) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MAIL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ADDRESS

 

 

 

 

 

 

 

B) LIABILITIES

B) $

 

 

 

CITY, STATE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C) NET ASSETS

C) $

 

 

 

ZIP CODE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I. SUMMARY OF ALL REVENUE ITEMS DURING THE YEAR:

 

 

 

PERCENTAGE

AMOUNT

 

 

 

D) PUBLIC SUPPORT, CONTRIBUTIONS & PROGRAM SERVICE REV. (GROSS AMTS.)

%

D) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E) GOVERNMENT GRANTS & MEMBERSHIP DUES

 

 

 

 

 

 

 

%

E) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F) OTHER REVENUES

 

 

 

 

 

 

 

%

F) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G) TOTAL REVENUE, INCOME AND CONTRIBUTIONS RECEIVED (ADD D,E, & F)

100%

G) $

 

0

 

II. SUMMARY OF ALL EXPENDITURES DURING THE YEAR:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

H) OPERATING CHARITABLE PROGRAM EXPENSE

 

 

 

 

 

 

 

%

H) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I) EDUCATION PROGRAM SERVICE EXPENSE

 

 

 

 

 

 

 

%

I) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J) TOTAL CHARITABLE PROGRAM SERVICE EXPENSE (ADD H & I)

 

 

 

 

%

J) $

 

0

 

J1) JOINT COSTS ALLOCATED TO PROGRAM SERVICES (INCLUDED IN J):

$

 

 

 

 

 

 

 

 

K) GRANTS TO OTHER CHARITABLE ORGANIZATIONS

 

 

 

 

%

K) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

L) TOTAL CHARITABLE PROGRAM SERVICE EXPENDITURE (ADD J & K)

 

 

 

 

 

 

 

 

 

 

 

 

 

%

L) $

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M) MANAGEMENT AND GENERAL EXPENSE

 

 

 

 

 

 

 

%

M) $

 

 

 

 

N) FUNDRAISING EXPENSE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

%

N) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

O) TOTAL EXPENDITURES THIS PERIOD (ADD L, M, & N)

 

 

 

 

100 %

O) $

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

III. SUMMARY OF ALL PAID FUNDRAISER AND CONSULTANT ACTIVITIES:

 

 

 

 

 

 

 

 

 

 

 

 

 

(Attach Attorney General Report of Individual Fundraising Campaign- Form IFC. One for each PFR.)

 

 

 

 

 

 

 

PROFESSIONAL FUNDRAISERS:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

P) TOTAL AMOUNT RAISED BY PAID PROFESSIONAL FUNDRAISERS

 

 

 

 

100 %

P) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Q) TOTAL FUNDRAISERS FEES AND EXPENSES

 

 

 

 

 

 

 

%

Q) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

R) NET RECEIVED BY THE CHARITY (P MINUS Q=R)

 

 

 

 

 

 

 

%

R) $

 

0

 

 

PROFESSIONAL FUNDRAISING CONSULTANTS:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

S) $

 

 

 

 

S) TOTAL AMOUNT PAID TO PROFESSIONAL FUNDRAISING CONSULTANTS

 

 

 

 

 

 

 

IV. COMPENSATION TO THE (3) HIGHEST PAID PERSONS DURING THE YEAR:

 

 

 

 

 

 

 

 

 

 

T) $

 

 

 

 

T) NAME, TITLE:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

U) NAME, TITLE:

 

 

 

 

 

 

 

 

U) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

V) NAME, TITLE:

 

 

 

 

 

 

 

 

V) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

V. CHARITABLE PROGRAM DESCRIPTION:CHARITABLE PROGRAM (3 HIGHEST BY $ EXPENDED) CODE CATEGORIES

List on back side of instructions

 

 

CODE

 

 

 

W) DESCRIPTION:

 

 

 

 

 

 

 

 

W) #

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

X) DESCRIPTION:

 

 

 

 

 

 

 

 

X) #

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Y) DESCRIPTION:

 

 

 

 

 

 

 

 

Y) #

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IF THE ANSWER TO ANY OF THE FOLLOWING IS YES, ATTACH A DETAILED EXPLANATION:

YES NO

1. WAS THE ORGANIZATION THE SUBJECT OF ANY COURT ACTION, FINE, PENALTY OR JUDGMENT?

1.

2.HAS THE ORGANIZATION OR A CURRENT DIRECTOR, TRUSTEE, OFFICER OR EMPLOYEE THEREOF, EVER BEEN CONVICTED BY ANY COURT OF ANY MISDEMEANOR INVOLVING THE MISUSE OR

MISAPPROPRIATION OF FUNDS OR ANY FELONY?

2

3.DID THE ORGANIZATION MAKE A GRANT AWARD OR CONTRIBTION TO ANY ORGANIZATION IN WHICH ANY OF ITS OFFICERS, DIRECTORS OR TRUSTEES OWNS AN INTEREST; OR WAS IT A PARTY TO ANY TRANSACTION IN WHICH ANY OF ITS OFFICERS, DIRECTORS OR TRUSTEES HAS A MATERIAL FINANCIAL INTEREST; OR DID

ANY OFFICER, DIRECTOR OR TRUSTEE RECEIVE ANYTHING OF VALUE NOT REPORTED AS COMPENSATION?

3.

4. HAS THE ORGANIZATION INVESTED IN ANY CORPORATE STOCK IN WHICH ANY OFFICER, DIRECTOR OR

 

TRUSTEE OWNS MORE THAN 10% OF THE OUTSTANDING SHARES?

4.

5.IS ANY PROPERTY OF THE ORGANIZATION HELD IN THE NAME OF OR COMMINGLED WITH THE

PROPERTY OF ANY OTHER PERSON OR ORGANIZATION?

 

5.

6. DID THE ORGANIZATION USE THE SERVICES OF A PROFESSIONAL FUNDRAISER?

( ATTACH FORM IFC )

6.

7a. DID THE ORGANIZATION ALLOCATE THE COST OF ANY SOLICITATION, MAILING, ADVERTISEMENT OR

 

LITERATURE COSTS BETWEEN PROGRAM SERVICE AND FUNDRAISING EXPENSES?

 

7.

 

 

7b. IF "YES", ENTER (i) THE AGGREGATE AMOUNT OF THESE JOINT COSTS $

;(ii) THE AMOUNT

ALLOCATED TO PROGRAM SERVICES $

; (iii) THE AMOUNT ALLOCATED TO MANAGEMENT

AND GENERAL $

;AND (iv) THE AMOUNT ALLOCATED TO FUNDRAISING $

 

8. DID THE ORGANIZATION EXPEND ITS RESTRICTED FUNDS FOR PURPOSES OTHER THAN RESTRICTED

 

PURPOSES?

 

 

8.

 

 

 

9. HAS THE ORGANIZATION EVER BEEN REFUSED REGISTRATION OR HAD ITS REGISTRATION OR TAX EXEMPTION

 

SUSPENDED OR REVOKED BY ANY GOVERNMENTAL AGENCY?

 

9.

10. WAS THERE OR DO YOU HAVE ANY KNOWLEDGE OF ANY KICKBACK, BRIBE, OR ANY THEFT, DEFALCATION,

 

MISAPPROPRIATION, COMMINGLING OR MISUSE OF ORGANIZATIONAL FUNDS?

 

10.

11.LIST THE NAME AND ADDRESS OF THE FINANCIAL INSTITUTIONS WHERE THE ORGANIZATION MAINTAINS ITS THREE LARGEST ACCOUNTS:

12.NAME AND TELEPHONE NUMBER OF CONTACT PERSON:

ALL ATTACHMENTS MUST ACCOMPANY THIS REPORT - SEE INSTRUCTIONS

UNDER PENALTY OF PERJURY, I (WE) THE UNDERSIGNED DECLARE AND CERTIFY THAT I (WE) HAVE EXAMINED THIS ANNUAL REPORT AND THE ATTACHED DOCUMENTS, INCLUDING ALL THE SCHEDULES AND STATEMENTS, AND THE FACTS THEREIN STATED ARE TRUE AND COMPLETE AND FILED WITH THE ILLINOIS ATTORNEY GENERAL FOR THE PURPOSE OF HAVING THE PEOPLE OF THE STATE OF ILLINOIS RELY THEREUPON. I HEREBY FURTHER AUTHORIZE AND AGREE TO SUBMIT MYSELF AND THE REGISTRANT HEREBY TO THE JURISDICTION OF THE STATE OF ILLINOIS.

BE SURE TO INCLUDE ALL FEES DUE:

1.)REPORTS ARE DUE WITHIN SIX MONTHS OF YOUR FISCAL YEAR END.

2.)FOR FEES DUE SEE INSTRUCTIONS.

3.)REPORTS THAT ARE LATE OR INCOMPLETE ARE SUBJECT TO A $100.00 PENALTY.

PRESIDENT or TRUSTEE (PRINT NAME)

SIGNATURE

DATE

 

 

 

TREASURER or TRUSTEE (PRINT NAME)

SIGNATURE

DATE

PREPARER (PRINT NAME)

SIGNATURE

DATE

File Specifics

Fact Name Details
Form Title Illinois Charitable Organization Annual Report (Form AG990-IL)
Governing Law Illinois Charitable Trust Act (760 ILCS 55)
Filing Fee The annual report requires a filing fee of $15.00.
Late Fee A late filing incurs a fee of $100.00.
Filing Deadline Reports must be submitted within six months after the end of the fiscal year.
Tax Deductibility Organizations must indicate whether contributions are tax-deductible.
Professional Fundraisers Organizations using paid fundraisers must report their activities and fees.
Financial Reporting Organizations need to provide audited financial statements as part of the report.
Top Compensation Disclosure The report requires disclosure of compensation for the three highest-paid individuals.
Legal Compliance Organizations must disclose any legal issues, such as court actions or penalties.

How to Use Illinois Ag990

Completing the Illinois AG990 form is an essential process for charitable organizations operating in the state. After filling out the form, it is important to ensure that all required attachments are included before submission. The following steps will guide you through the process of filling out the AG990 form accurately.

  1. Obtain the Illinois AG990 form. You can download it from the Illinois Attorney General's website or request a physical copy.
  2. Fill in the organization’s legal name and mailing address in the designated sections.
  3. Enter the date the organization was created and the fiscal period for the report.
  4. Indicate whether contributions to the organization are tax-deductible by selecting "Yes" or "No."
  5. Complete the section on assets, liabilities, and net assets by providing the appropriate amounts.
  6. Summarize all revenue items during the year by listing public support, government grants, and other revenues along with their respective amounts.
  7. Provide a summary of all expenditures during the year, including operating expenses, grants, and total expenditures.
  8. Document any paid fundraiser and consultant activities, including amounts raised and expenses incurred.
  9. List the compensation for the three highest-paid individuals in the organization, including their names and titles.
  10. Describe the organization’s charitable programs by listing the three highest expenditures and their corresponding codes.
  11. Answer the yes/no questions regarding legal or financial issues, and provide detailed explanations if applicable.
  12. List the names and addresses of the financial institutions where the organization maintains its three largest accounts.
  13. Provide the name and contact information of a person who can be reached for questions regarding the report.
  14. Review the completed form for accuracy and completeness.
  15. Sign and date the form in the appropriate sections for the president or trustee, treasurer or trustee, and preparer.
  16. Attach all required documents, including the IRS return and audited financial statements, if applicable.
  17. Submit the completed form along with the appropriate filing fee to the Illinois Attorney General’s Charitable Trust Bureau.

Your Questions, Answered

What is the Illinois AG990 form?

The Illinois AG990 form, officially known as the Charitable Organization Annual Report, is a document that charitable organizations in Illinois must file annually with the Attorney General's office. This form provides a comprehensive overview of the organization's financial status, including its revenue, expenditures, and any fundraising activities. It ensures transparency and accountability, allowing the public and regulatory bodies to assess how charitable funds are utilized.

Who is required to file the AG990 form?

Any charitable organization operating in Illinois that has received tax-exempt status is required to file the AG990 form. This includes non-profits that engage in fundraising activities or receive donations. Additionally, organizations that have gross revenues exceeding a specific threshold must submit this report. It's crucial for these organizations to comply with the filing requirements to maintain their charitable status and avoid penalties.

What information must be included in the AG990 form?

The AG990 form requires a variety of financial details, including:

  1. Assets and liabilities of the organization.
  2. A summary of all revenue items, such as public support, contributions, and government grants.
  3. A breakdown of expenditures, including charitable program expenses and fundraising costs.
  4. Details on paid fundraiser and consultant activities.
  5. Compensation information for the highest-paid individuals within the organization.

Additionally, organizations must disclose any legal issues, such as court actions or convictions involving their officers or employees. This comprehensive reporting helps ensure that organizations operate transparently and responsibly.

What are the consequences of failing to file the AG990 form?

Failing to file the AG990 form can lead to significant consequences for charitable organizations. If the report is not submitted within six months of the fiscal year-end, the organization may incur a late filing fee of $100. Persistent non-compliance can result in more severe penalties, including the suspension or revocation of the organization's tax-exempt status. This can jeopardize the organization's ability to operate and receive donations, ultimately affecting its mission and community impact.

Common mistakes

  1. Not providing complete financial information. Make sure to fill out all sections, including assets, liabilities, and revenue. Missing information can lead to delays.

  2. Forgetting to attach required documents. Attachments like the IRS return and audited financial statements are essential. Without them, the form may be considered incomplete.

  3. Incorrectly calculating totals. Double-check all math, especially when adding revenue and expenses. Errors in totals can raise red flags.

  4. Neglecting to answer all questions. Every question on the form must be addressed. Leaving questions blank can result in processing issues.

  5. Missing the filing deadline. Reports are due within six months after the fiscal year ends. Late submissions incur penalties, so mark your calendar.

Documents used along the form

The Illinois AG990 form is an essential document for charitable organizations operating within the state. To ensure compliance and provide a comprehensive overview of financial activities, several other forms and documents are often used in conjunction with the AG990. Below is a list of these related forms, along with brief descriptions of their purposes.

  • IRS Form 990: This is the federal tax return for tax-exempt organizations. It provides detailed information about the organization’s finances, governance, and compliance with tax regulations.
  • Form IFC: This form is used to report on individual fundraising campaigns conducted by professional fundraisers. Organizations must attach this form if they have engaged paid fundraisers.
  • Audited Financial Statements: These statements provide a third-party verification of an organization’s financial position and are often required for transparency and accountability.
  • Charitable Organization Registration Application: This document is necessary for organizations seeking to register with the Illinois Attorney General’s office. It includes essential details about the organization’s mission and structure.
  • Annual Financial Report: Similar to the AG990, this report summarizes an organization’s financial activities over the fiscal year and is often required for state compliance.
  • Conflict of Interest Policy: This document outlines how an organization manages conflicts of interest among its board members and staff, ensuring ethical governance.
  • Fundraising Event Registration Form: If an organization plans to hold fundraising events, this form may be required to register the event with the state.
  • Bylaws: These are the rules governing the organization’s operations, including how meetings are conducted and how decisions are made.
  • Board Meeting Minutes: Keeping accurate minutes of board meetings is crucial for transparency and accountability, and they may be requested during audits or reviews.
  • Tax Exemption Determination Letter: This letter from the IRS confirms an organization’s tax-exempt status, which is vital for maintaining donor trust and compliance.

Understanding these forms and documents can help organizations maintain compliance with state and federal regulations while fostering transparency and accountability. Properly managing these requirements not only supports the organization’s mission but also builds trust with donors and the community.

Similar forms

The IRS Form 990 is a crucial document for tax-exempt organizations in the United States. Similar to the Illinois Ag990, it provides a comprehensive overview of an organization’s financial activities, including revenue, expenses, and program services. Both forms require detailed reporting of contributions and expenditures, ensuring transparency and accountability. The IRS Form 990 also necessitates disclosures about governance and compliance, making it a vital tool for public trust, much like the Illinois Ag990 aims to maintain for charities operating within the state.

The California Form 199 is another document comparable to the Illinois Ag990. This form serves as the annual information return for California nonprofits, detailing financial data and program activities. Like the Ag990, it requires organizations to report their revenue sources and expenditures. The emphasis on transparency is evident in both forms, as they aim to provide stakeholders with insights into how funds are utilized. Additionally, both forms include questions regarding governance and compliance, ensuring that organizations adhere to ethical standards.

The New York CHAR500 form shares similarities with the Illinois Ag990 as well. This form is required for charitable organizations operating in New York and includes financial statements and a summary of activities. Both documents focus on providing a clear picture of an organization’s financial health and operational effectiveness. The CHAR500 also includes questions about governance and conflicts of interest, similar to the inquiries made in the Ag990, reinforcing the importance of ethical management in charitable organizations.

The Texas Form 990-N (e-Postcard) is a simpler version of the 990, designed for smaller nonprofits. While it is less detailed than the Illinois Ag990, it still requires organizations to report basic financial information. Both forms aim to promote transparency, albeit at different levels of complexity. The e-Postcard serves as a quick way for smaller organizations to comply with federal requirements, while the Ag990 offers a more comprehensive overview of financial activities for charities in Illinois.

The Florida Annual Report for Nonprofits is another document akin to the Illinois Ag990. This report requires nonprofits to file basic information about their organization, including financial data and operational activities. Both forms emphasize the importance of keeping stakeholders informed about an organization’s financial status. The Florida Annual Report also serves as a means to maintain good standing with the state, similar to how the Ag990 helps ensure compliance with Illinois regulations.

The Pennsylvania Form BCO-10 is similar to the Illinois Ag990 in that it requires charitable organizations to report financial information and program activities. This form focuses on transparency and accountability, similar to the Ag990. Both documents require organizations to disclose their revenue sources and expenditures, ensuring that stakeholders have access to essential information about how funds are managed and utilized.

The Massachusetts Form PC is another comparable document, as it requires charitable organizations to file an annual report that includes financial statements and a summary of activities. Like the Illinois Ag990, the Form PC aims to promote transparency and accountability within the nonprofit sector. Both forms include sections that address governance and compliance, ensuring that organizations operate ethically and in the best interest of their stakeholders.

The Ohio Charitable Organization Registration is akin to the Illinois Ag990 in that it requires nonprofits to provide detailed financial information and operational summaries. This registration process emphasizes transparency and accountability, similar to the Ag990's objectives. Both documents also include questions related to governance and compliance, which are essential for maintaining public trust in charitable organizations.

Lastly, the Michigan Form 990 is similar to the Illinois Ag990 as it requires nonprofits to report their financial activities and program services. Both forms focus on transparency and accountability, ensuring that organizations provide stakeholders with a clear understanding of their financial health. The Michigan Form 990 also includes sections on governance and compliance, reinforcing the importance of ethical practices in the nonprofit sector, just as the Illinois Ag990 does.

Dos and Don'ts

When completing the Illinois AG990 form, it is essential to follow specific guidelines to ensure accuracy and compliance. Below is a list of recommended practices and common pitfalls to avoid.

  • Do ensure all required documents are attached. Include a copy of the IRS return and any audited financial statements.
  • Do verify the accuracy of financial information. Double-check all amounts reported for assets, liabilities, and revenue.
  • Do submit the form on time. Reports are due within six months of the fiscal year-end to avoid penalties.
  • Do provide complete answers to all questions. Ensure that all sections of the form are filled out thoroughly.
  • Don't leave any required fields blank. Incomplete forms may lead to delays or penalties.
  • Don't forget to calculate and include the filing fee. The annual report filing fee is $15.00, and late reports incur a $100.00 fee.
  • Don't misrepresent the organization’s financial status. Be truthful in all disclosures to maintain integrity.
  • Don't ignore the instructions. Carefully read all guidelines to ensure compliance with state requirements.

Misconceptions

Understanding the Illinois AG990 form is essential for charitable organizations operating in the state. However, several misconceptions can lead to confusion. Here are eight common misunderstandings about this important document:

  • All charities must file the AG990 form. Not all organizations are required to submit this form. Only those that meet specific criteria set by the Illinois Attorney General's office must file it.
  • The AG990 form is the same as the IRS Form 990. While both forms serve similar purposes, they are distinct documents with different requirements. The AG990 is specific to Illinois, while the IRS Form 990 is a federal requirement.
  • Filing the AG990 form is optional. This is incorrect. Filing is mandatory for eligible organizations. Failure to file can result in penalties, including fines and loss of tax-exempt status.
  • There is no fee to file the AG990 form. Organizations must pay a filing fee of $15. If the report is submitted late, a penalty of $100 applies.
  • Only financial information is required on the AG990 form. The form requires more than just financial data. It also asks for details about the organization’s activities, governance, and any legal issues.
  • The AG990 form can be filed at any time. There are strict deadlines. Reports are due within six months of the organization’s fiscal year-end.
  • Once filed, the AG990 form does not need to be updated. Organizations must keep their information current. Any significant changes, such as leadership or program focus, should be reported as necessary.
  • Filing the AG990 form guarantees tax-deductible status for donations. While filing is necessary for maintaining tax-exempt status, it does not automatically ensure that all contributions to the organization are tax-deductible. This status depends on the organization's compliance with IRS regulations.

By addressing these misconceptions, organizations can better navigate the requirements associated with the Illinois AG990 form and ensure compliance with state regulations.

Key takeaways

  • The Illinois AG990 form is an annual report required for charitable organizations operating in Illinois.

  • It is essential to submit the form within six months after the end of your organization’s fiscal year.

  • There is a filing fee of $15.00 for timely submissions. Late reports incur a penalty of $100.00.

  • Ensure that all required attachments, including the IRS return and audited financial statements, are included with your submission.

  • The form requires detailed summaries of revenue and expenditures, which must be accurately reported.

  • It is important to indicate whether contributions to your organization are tax deductible.

  • List the three highest paid individuals in your organization, providing their names and titles.

  • Answer all yes/no questions truthfully, as these may pertain to legal or financial issues affecting your organization.

  • Designate a contact person, including their name and telephone number, to facilitate communication with the Attorney General’s office.