Government forms register · IRS Tax Exempt and Government Entities
IRS 990 · 26 U.S.C. 6033
IRS Form 990 Return of Organization Exempt From Income Tax (Schedules L and O; Part VII)
Alpha Covenant Holdings, Government Forms Register: IRS 990 · 26 U.S.C. 6033 — IRS Form 990 Return of Organization Exempt From Income Tax (Schedules L and O; Part VII) (IRS Tax Exempt and Government Entities); citation 26 U.S.C. 6033; 26 U.S.C. 6104(b); IRS Form 990 instructions; read 2026-10-08. https://alphacovenantholdings.com/forms/irs-990
Link, quote and embed freely with the citation intact. The agency is the author of the form and the rule; this register is a dated reading of them. No endorsement is implied and none may be claimed.
Tax-exempt status and annual return (26 U.S.C. 6033, 6104) — the steps as written
● a dated receipt is the record at this step · printable
| # | Step | Who | When | Record | Citation |
|---|---|---|---|---|---|
| 1 | File the annual return (990, 990-EZ, 990-N or 990-PF) by the 15th day of the fifth month after year end. | exempt organization | annually | Form 990 as filed | 26 U.S.C. 6033; 26 CFR 1.6033-2 |
| 2 ● | The IRS publishes exempt status, ruling date, filings and auto-revocations; three consecutive missed filings revoke status automatically. | IRS | continuously; revocation list monthly | Tax Exempt Organization Search entries by year | 26 U.S.C. 6033(j); 26 U.S.C. 6104(b) |
| 3 ● | Funders and pass-through entities read the public status and return before award and in monitoring. | awarding agency / pass-through entity | before award; annually | dated read of the TEOS entry and the filed return data | 2 CFR 200.206; 2 CFR 200.332(b) |
How the auditor tests it
- Not itself a Single Audit requirement; pre-award review and subrecipient risk assessment are tested under Subrecipient Monitoring. — OMB Compliance Supplement, Part 3, Section M; 2 CFR 200.206
The steps as the regulation and the auditor's program state them, each with its citation. Nothing here is advice or a determination; the agency's text controls. A dated receipt is the record at the marked steps — it shows what the official file printed on the read date, not that the step was done correctly.
Upstream — the rule as printed
Federal Register documents naming this form
20 document(s) indexed · search · Documents in which the form number appears, as the Federal Register indexes them — Paperwork Reduction Act notices print the OMB control number and the current revision; other documents merely mention the form.
- 2026-08-04 · Rule · Health and Human Services Department — Medicare Program; Hospital Inpatient Prospective Payment Systems for Acute Care Hospitals (IPPS) and the Long-Term Care Hospital Prospective Payment System and Policy Changes and Fiscal Year (FY) 2027 Rates; Requirements for Quality Programs; Other Policy Changes; and Adoption of Updated Versions of Certain Health Information Technology Standards
- 2021-12-30 · Rule · Labor Department — Rescission of Labor Organization Annual Financial Report for Trusts In Which A Labor Organization Is Interested, Form T-1
- 2019-08-16 · Rule · Health and Human Services Department — Medicare Program; Hospital Inpatient Prospective Payment Systems for Acute Care Hospitals and the Long-Term Care Hospital Prospective Payment System and Policy Changes and Fiscal Year 2020 Rates; Quality Reporting Requirements for Specific Providers; Medicare and Medicaid Promoting Interoperability Programs Requirements for Eligible Hospitals and Critical Access Hospitals
- 2019-05-03 · Proposed Rule · Health and Human Services Department — Medicare Program; Hospital Inpatient Prospective Payment Systems for Acute Care Hospitals and the Long-Term Care Hospital Prospective Payment System and Proposed Policy Changes and Fiscal Year 2020 Rates; Proposed Quality Reporting Requirements for Specific Providers; Medicare and Medicaid Promoting Interoperability Programs Proposed Requirements for Eligible Hospitals and Critical Access Hospitals
- 2018-08-17 · Rule · Health and Human Services Department — Medicare Program; Hospital Inpatient Prospective Payment Systems for Acute Care Hospitals and the Long-Term Care Hospital Prospective Payment System and Policy Changes and Fiscal Year 2019 Rates; Quality Reporting Requirements for Specific Providers; Medicare and Medicaid Electronic Health Record (EHR) Incentive Programs (Promoting Interoperability Programs) Requirements for Eligible Hospitals, Critical Access Hospitals, and Eligible Professionals; Medicare Cost Reporting Requirements; and Physician Certification and Recertification of Claims
- 2018-05-07 · Proposed Rule · Health and Human Services Department — Medicare Program; Hospital Inpatient Prospective Payment Systems for Acute Care Hospitals and the Long-Term Care Hospital Prospective Payment System and Proposed Policy Changes and Fiscal Year 2019 Rates; Proposed Quality Reporting Requirements for Specific Providers; Proposed Medicare and Medicaid Electronic Health Record (EHR) Incentive Programs (Promoting Interoperability Programs) Requirements for Eligible Hospitals, Critical Access Hospitals, and Eligible Professionals; Medicare Cost Reporting Requirements; and Physician Certification and Recertification of Claims
- 2017-08-14 · Rule · Health and Human Services Department — Medicare Program; Hospital Inpatient Prospective Payment Systems for Acute Care Hospitals and the Long-Term Care Hospital Prospective Payment System and Policy Changes and Fiscal Year 2018 Rates; Quality Reporting Requirements for Specific Providers; Medicare and Medicaid Electronic Health Record (EHR) Incentive Program Requirements for Eligible Hospitals, Critical Access Hospitals, and Eligible Professionals; Provider-Based Status of Indian Health Service and Tribal Facilities and Organizations; Costs Reporting and Provider Requirements; Agreement Termination Notices
- 2017-04-28 · Proposed Rule · Health and Human Services Department — Medicare Program; Hospital Inpatient Prospective Payment Systems for Acute Care Hospitals and the Long-Term Care Hospital Prospective Payment System and Proposed Policy Changes and Fiscal Year 2018 Rates; Quality Reporting Requirements for Specific Providers; Medicare and Medicaid Electronic Health Record (EHR) Incentive Program Requirements for Eligible Hospitals, Critical Access Hospitals, and Eligible Professionals; Provider-Based Status of Indian Health Service and Tribal Facilities and Organizations; Costs Reporting and Provider Requirements; Agreement Termination Notices
Upstream of the form: the regulation text as the eCFR served it on the read date, with the dates it was amended, and the Federal Register documents that name the form. The agency is the author; this is a dated read, not an interpretation.
Not legal advice, not a compliance determination, not a statement that any filer's certification is true or false. Form numbers and line numbers are as published on the date noted and may be renumbered by their agencies; the official page controls. Audit findings quoted are the auditor's words as filed at the Federal Audit Clearinghouse, cited by report id; they describe a documentation gap, not a conclusion about any party. · All forms · Corrections
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Ask what the rule requires. Every sentence cites or the desk says the sources don't answer.
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