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Schedule N (Form 990 or 990-EZ)

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Schedule N is used by an organization to report going out of existence or disposing of more than 25 percent of its net assets through sale, exchange, or other disposition.

Who must file schedule N?

Any organization that answered “Yes” to Form 990, Part IV, Checklist of Required Schedules, line 31 or 32; or Form 990-EZ, line 36; must complete and attach Schedule N to Form 990 or Form 990-EZ, as applicable.

What is the conditions for filing schedule N?

An organization that completely liquidated, terminated, or dissolved and ceased operations during the tax year must complete part I. An organization that was still in the process of winding up its affairs at the end of the tax year, but had not completely liquidated, terminated, or dissolved and ceased operation, should not complete part I, but may need to complete Part II. An organization that has made a significant disposition of nets assets must complete Part II An organization that has terminated its operations and has no plans for future activities must complete only Part I and not Part II of this schedule.

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Frequently Asked Questions

Find answers related to e-filing IRS Form 990, 990-EZ, 990-PF, 990-N (e-Postcard), Form 1120-POL and Extension Form 8868 with our Frequently Asked Questions.

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