Part X
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[edit] Part X: Signature Block
Keeping Part X on a separate page facilitates removal of the signature and any confidential information (e.g., a Social Security Number) that a user may inadvertently include here by Guidestar or others engaged in the public display of Form 990s. Tom Pollak 11:28, 25 June 2007 (MDT)
However, an even more utilitarian change would be having the Redesigned 990 omit the SSN/PTIN/EIN 'paid preparer' blocks as these are NOT required to be completed for Form 990 (or substitute 990-EZ) filings made by 501(c) exempt organizations. Those blocks are ONLY called for (and the Instructions have long said this!) when the 990 is filed as the required return for a nonexempt 4947(a)(1) charitable trust who uses a 990 filing in lieu of a Form 1041 (in otherwords, NOT for 501(c) exempt filers!) It is high time that the 600k+ per year filers of 990's who are 501(c)'s NOT have those pro forma blocks looming on the Form, as it is the case that paid preparers (including many knowledgeable exempt organizations tax attorneys) mistakenly fill out this information all-too-often. My suggestion is to have a signing block separately set out for 4947(a)(1) filers that acknowledges that their making of the 990 is a "tax" filing (not an annual information return) when made in lieu of Form 1041 and that then requires this additional information of paid preparers. Having 600k+ filers who are 501(c) and 527 exempt entities safeguarded by not having to "know" the Instruction that allows them to properly keep those blocks blank would be of great benefit in this day and age of privacy concerns. Eve Borenstein
