USA Activity for Form 990-EZ Initial Return

[Andrewfutty]

Regarding the initial filing of a form 990-EZ I’m working on, I'm unsure exactly what activity I should be reporting on the return. He’s been operating for a few years, but didn’t get his non-profit status until late last year. This will be the first time they have filed a return, as they have essentially been operating under the umbrella of another non-profit since they started (however, non of their activity was getting picked up by that non-profit's 990). Should the activity of the entire year be recorded on the initial return or just the activity after the effective date of their 501(c)3 status? Most of their income came before this date, and almost all of the expenditures came after, so the activity after the effective date is kind of misleading as to what they actually did during the year. I’m having trouble finding a clear answer on this in the instructions or other sources. Any help on this would be greatly appreciated!