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Professional Insights

Form 990 Schedule L | NFP Section Ideacast

Jul 17, 2025 · 20 min watch

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In this Not-for-Profit Section Ideacast, Daniel Romano, Principal at Grant Thornton Advisors, and Betsy Krisher, Chairman at Maher Duessel, discuss key considerations for IRS Form 990 Schedule L, Transactions with Interested Persons, including:

  • When to complete

  • Who is an interested person

  • Who is not an interested person

  • What is reasonable effort to obtain information for disclosures

  • Exceptions to reporting

Would you like to learn more?
Schedule L Form
Schedule L Instructions

Not-for-Profit Section members can access the following resources:

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Topics

Not-for-Profit

Subtopics

Not-for-Profit Tax & Regulatory
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