Form 990 Schedule H and the related instructions for use for tax years beginning in 2014 reflect significant changes so as to bring Schedule H closer in line with the section 501(r) regulations that were released at the end of 2014.
Included among the changes to Schedule H are new questions and modifications in Part V, Section B dealing with:
KPMG tax professionals have annotated versions of the new Schedule H (Form 990) and the instructions, and new language is indicated with “yellow” highlights:
For more information, contact a KPMG tax professional:
D. Greg Goller | +1 (703) 286-8391 | firstname.lastname@example.org
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