IRS Proforma 990 Instructions
NOTE: These instructions are to aid in the creation of CFC application attachment(s). They do not
supersede requirements detailed in the application itself.
If the organization is not required to file a complete IRS Form 990 and instead files an 990EZ or 990PF,
or other similar document they must create a PROFOMA 990 to submit with their CFC application, for a
period ended not more than 18 months prior to the current application year (i.e. 990’s submitted with the
2010 application should have an “Ending Date” not earlier than June 30, 2008). The PROFORMA 990 is
used for CFC application purposes only and does not need to be filed with the IRS! The PROFORMA 990
will be used to determine your AFR (administrative and fundraising percentage) and to ensure that the
financial data provided is equivalent to that provided by organizations which file a complete IRS Form
The PROFORMA 990 is created from the following sections of the IRS Form 990:
1. Part I (Summary and Part II, Signature Block)
2. Part VII (Compensation sections A and B)
3. Part VIII (Statement of Revenues)
4. Part IX (Statement of Functional Expenses)
5. Part XI (Financial Statements and Report)
Independent Organizations/Member Agencies: For more details see Certification Statement #6.
Federations: For more details see Certification Statement #5.