Instructions For Form 990-Pf - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - Page 27
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31organization’s purpose or function which
You may use the following worksheet
Part XVII—Information
constitutes the basis for the organization’s
to verify your calculations.
Regarding Transfers To
exemption.
Line 13, Part XVI-A . . . . . . . . . . .
Also enter in column (e) any income
and Transactions and
Minus:
Line 5b, Part I . . . . . . . . .
specifically excluded from gross income
Note: If line 5b, Part I,
Relationships With
other than by Code section 512, 513, or
reflects a loss, add that
514, such as interest on state and local
Noncharitable Exempt
amount here instead of
bonds that is excluded from tax by section
subtracting.
Organizations
103. You must explain in Part XVI-B any
amount shown in column (e).
Plus:
Line 1, Part I . . . . . . . . . .
Part XVII is used to report direct and
Comparing Part XVI-A with Part I. The
indirect transfers to (line 1a) and direct
Plus:
Line 5a, Part I . . . . . . . . .
and indirect transactions with (line 1b)
sum of the amounts entered on each line
Plus:
Expenses of special events
and relationships with (line 2) any other
of lines 1 – 11 of columns (b), (d), and (e)
deducted in computing line
of Part XVI-A should equal corresponding
noncharitable exempt organization. A
9 of Part XVI-A . . . . . . . .
“noncharitable exempt organization” is an
amounts entered on lines 3 – 11 of Part I,
organization exempt under section 501(c)
column (a), and on line 5b as shown
Equal:
Line 12, column (a), of Part I
below:
(that is not exempt under section
501(c)(3)), or a political organization
Amounts in
Correspond to
Part XVI-B—Relationship
described in section 527.
Part XVI-A
Amounts in Part I,
on line . . .
column (a), line . . .
For purposes of these instructions, the
of Activities to the
section 501(c)(3) organization completing
Accomplishment of
Part XVII is referred to as the “reporting
1a – g . . . . . . . . . . . . . . . 11
2 . . . . . . . . . . . . . . . . . . 11
organization.”
Exempt Purposes
3 . . . . . . . . . . . . . . . . . . 3
A noncharitable exempt organization is
4 . . . . . . . . . . . . . . . . . . 4
To explain how each amount in column
“related to or affiliated with” the reporting
5 and 6 . . . . . . . . . . . . . . 5b (description
(e) of Part XVI-A was related or exempt
organization if either:
column)
•
function income, show the line number of
7 . . . . . . . . . . . . . . . . . . 11
The two organizations share some
the amount in column (e) and give a brief
8 . . . . . . . . . . . . . . . . . . 6
element of common control, or
description of how each activity reported
•
9 . . . . . . . . . . . . . . . . . . 11 minus any special
A historic and continuing relationship
event expenses
in column (e) contributed importantly to
exists between the two organizations.
included on lines 13
the accomplishment of the organization’s
through 23 of Part I,
A noncharitable exempt organization is
exempt purposes (other than by providing
column (a)
unrelated to the reporting organization if:
funds for such purposes). Activities that
•
10 . . . . . . . . . . . . . . . . . 10c
The two organizations share no
generate exempt-function income are
11a – e . . . . . . . . . . . . . . 11
element of common control, and
activities that form the basis of the
•
A historic and continuing relationship
Line 1 — Program service revenue. On
organization’s exemption from tax.
does not exist between the two
lines 1a – g, list each revenue-producing
Also, explain any income entered in
organizations.
program service activity of the
column (e) that is specifically excluded
organization. For each program service
An “element of common control” is
from gross income other than by Code
activity listed, enter the gross revenue
present when one or more of the officers,
section 512, 513, or 514. If no amount is
earned for each activity, as well as
directors, or trustees of one organization
entered in column (e), do not complete
identifying business and exclusion codes,
are elected or appointed by the officers,
Part XVI-B.
in the appropriate columns. For line 1g,
directors, trustees, or members of the
Example. M, a performing arts
enter amounts that are payments for
other. An element of common control is
association, is primarily supported by
services rendered to governmental units.
also present when more than 25% of the
endowment funds. It raises revenue by
Do not include governmental grants that
officers, directors, or trustees of one
charging admissions to its performances.
are reportable on line 1 of Part I.
organization serve as officers, directors,
These performances are the primary
or trustees of the other organization.
Report the total of lines 1a – g on line
means by which the organization
11 of Part I, along with any other income
A “historic and continuing relationship”
accomplishes its cultural and educational
reportable on line 11.
exists when two organizations participate
purposes.
in a joint effort to achieve one or more
Program services are mainly those
M reported admissions income in
common purposes on a continuous or
activities that the reporting organization
column (e) of Part XVI-A and explained in
recurring basis rather than on the basis of
was created to conduct and that, along
Part XVI-B that these performances are
one or more isolated transactions or
with any activities begun later, form the
the primary means by which it
activities. Such a relationship also exists
basis of the organization’s current
accomplishes its cultural and educational
when two organizations share facilities,
exemption from tax.
purposes.
equipment, or paid personnel during the
Program services can also include the
Because M also reported interest from
year, regardless of the length of time the
organization’s unrelated trade or business
state bonds in column (e) of Part XVI-A,
arrangement is in effect.
activities. Program service revenue also
M explained in Part XVI-B that such
Line 1 — Reporting of certain transfers
includes income from program-related
interest was excluded from gross income
and transactions. Generally, report on
investments (such as interest earned on
by Code section 103.
line 1 any transfer to or transaction with a
scholarship loans) as defined in the
noncharitable exempt organization even if
instructions for Part IX-B.
the transfer or transaction constitutes the
Line 11. On lines 11a – e, list each “Other
only connection with the noncharitable
revenue” activity not reported on lines 1
exempt organization.
through 10. Report the sum of the
Related organizations. If the
amounts entered for lines 11a – e,
noncharitable exempt organization is
columns (b), (d), and (e), on line 11,
related to or affiliated with the reporting
Part I.
organization, report all direct and indirect
Line 13. On line 13, enter the total of
transfers and transactions except for
columns (b), (d), and (e) of line 12.
contributions and grants it received.
-27-
Form 990-PF Instructions
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