| Sect. # |
Pages |
| |
|
Table of Contents |
| 1 |
Budget Preparation - Operating Fund and Capital Budget |
| |
|
Index |
| 1-1a |
Annual Budget Comparison Report |
| 1-1b |
Annual Budget Comparison Report - General Instructions |
| 1-4 |
Instructions for Preparing Annual Budget Comparison Reports |
| 2 |
Accounting Policy and Procedures |
| | 2-11 |
Explanation of Accounts |
| | 2-12 |
Explanation of Accounts |
| | 2-13 |
Explanation of Accounts |
| | 2-15 |
Sample Financial Statements and Schedules |
| | 2-23 |
Sample Financial Statements and Schedules |
| 2-25 |
Sample Financial Statments and Schedules |
| 2-26a |
Sample Financial Statements and Schedules |
| 2-26b |
Sample Financial Statements and Schedules |
| 2-37a |
Sample Unit/Club Annual Financial Report |
| | 2-38 |
Instructions for Preparing Clubs/Units Year End Report |
| | 2-41 |
Instructions for Preparing clubs/Units Year End Report |
| | 2-44a |
Temple Governance |
| | 2-45 |
Retention of Temple Records Policy |
| 3 |
Tax Policy and Reporting Requirements |
| |
Index |
| | 3-25 |
Instructions for Completing Tax Form 990 |
| | 3-42 |
Compliance with Internal Revenue Code |
| | 3-43 |
Compliance with Internal Revenue Code |
| | 3-44 |
Sample Group Return Form 990-No qualifying Shrine Clubs (Form page 1) |
| | 3-45a |
Sample Group Return Form 990-No qualifying Shrine Clubs (Form page 6) |
| | 3-45b |
Sample Group Return Form 990-No qualifying Shrine Clubs (Form page 7) |
| | 3-46a |
Sample Group Return Form 990-No qualifying Shrine Clubs (Form page 8) |
| 3-46b |
Sample Group Return Form 990-No qualifying Shrine Clubs (Form page 9) |
| | 3-53 |
Instructions for Annual Review of Shrine Club EINs |
| NEW |
3-59 |
U.S. Tax Form 990, Schedule B |
| NEW |
3-60 |
U.S. Tax Form 990, Schedule B (Part I) |
| NEW |
3-61 |
U.S. Tax Form 990, Schedule B (Part II) |
| NEW |
3-62 |
U.S. Tax Form 990, Schedule B (Part III) |
| 5 |
Fraternal and Charitable Fund Raising Activities |
| | 5-1 |
Excerpt From Fund Raising Section - General Order No. 1 (Page 34) |
|
5-2 |
Excerpt From Fund Raising Section - General Order No. 1 (Page 35) |
| 6 |
Shrine Hospital Patient Transportation Fund Requirements |
| 6-1 |
Excerpt from Special Purpose Fund Section - General Order No. 1 (Page 36) |
| | 6-2 |
Excerpt from Special Purpose Fund Section - General Order No. 1 (Page 37) |
| | 6-3a |
Accounting for Restricted Fund - Shrine - Hospital Patient Transportation Fund |
| NEW |
6-3b |
Accounting for Restricted Fund - Shrine - Hospital Patient Transportation Fund |
