Form 990 - Instructions For Schedule R - 2010
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52010
Department of the Treasury
Internal Revenue Service
Instructions for Schedule R
(Form 990)
Related Organizations and Unrelated Partnerships
Part IV requires identifying information on
Definition of Control) the filing
Section references are to the Internal
any related organization that is treated for
organization.
Revenue Code unless otherwise noted.
•
federal tax purposes as a C or S
Subsidiary — an organization controlled
General Instructions
corporation or trust. Part V requires
by the filing organization.
•
information on transactions between the
Brother/Sister — an organization
Note. Terms in bold are defined in the
organization and related organizations
controlled by the same person or persons
Glossary of the Instructions for Form 990.
(excluding disregarded entities). Part VI
that control the filing organization.
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requires information on an unrelated
Supporting/Supported — an
Purpose of Schedule
organization taxable as a partnership
organization that is (or claims to be) at
any time during the organization’s tax
through which the organization conducted
Schedule R (Form 990) is used by an
year (i) a supporting organization of the
more than 5% of its activities (as
organization that files Form 990 to
described in Part VI).
filing organization within the meaning of
provide information on related
section 509(a)(3), if the filing organization
organizations, on certain transactions
Parts I-VI of Schedule R (Form 990)
is a supported organization within the
with related organizations, and on certain
may be duplicated if additional space is
meaning of section 509(f)(3), or (ii) a
unrelated partnerships through which the
needed to report additional related
supported organization, if the filing
organization conducts significant
organizations for Parts I-IV, additional
organization is a supporting organization.
activities.
transactions for Part V, or additional
•
Sponsoring Organization of a VEBA: an
unrelated organizations for Part VI. Use
organization that contributes 10% or more
Who Must File
as many duplicate copies as needed, and
of the contributions or payments made to
number each page of each part.
The chart below sets forth which
a section 501(c)(9) voluntary employees
organizations must complete all or a part
Part VII of Schedule R (Form 990)
beneficiary association (VEBA) during the
of Schedule R and attach Schedule R to
may be used to provide additional
tax year.
Form 990. If an organization is not
information in response to questions in
Disregarded entity exception.
required to file Form 990 but chooses to
Schedule R.
Disregarded entities are treated as
do so, it must file a complete return and
related organizations for purposes of
Relationships
provide all of the information requested,
reporting on Schedule R, Part I, but not
including the required schedules.
An organization, including a nonprofit
for purposes of reporting transactions with
organization, a stock corporation, a
related organizations in Part V, or
Overview
partnership or limited liability company, a
otherwise on Form 990. A disregarded
Part I requires identifying information on
trust, and a governmental unit or other
entity of an organization related to the
any organization that is treated for federal
government entity, is a related
filing organization is treated as part of the
tax purposes as a disregarded entity.
organization to the filing organization if it
related organization and not as a
Part II requires identifying information on
stands, at any time during the tax year, in
separate entity. See Appendix F in the
related tax-exempt organizations. Part III
one or more of the following relationships
Instructions for Form 990.
requires identifying information on any
to the filing organization.
Bank trustee exception. If the filing
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related organization that is treated for
Parent — an organization that controls
organization is a trust that has a bank or
federal tax purposes as a partnership.
(see definitions of control under
financial institution trustee that is also the
trustee of another trust, the filing
organization is not required to report the
Type of filer
IF you answer “Yes” to . . .
THEN you must complete . . .
other trust as a brother/sister related
organization on the ground of common
All organizations
Form 990, Part IV, line 33
Schedule R, Part I.
control by the bank or financial institution
(regarding disregarded entities)
trustee.
All organizations
Form 990, Part IV, line 34
Schedule R, Parts II, III, IV,
Definition of Control
(regarding related
and V, line 1 as applicable.
organizations)
Related organizations For purposes of
determining related organizations:
All organizations
Form 990, Part IV, line 35a
Schedule R, Part V, line 2.
Control of a nonprofit organization
(regarding controlled entities
(or other organization without owners
under section 512(b)(13))
or persons having beneficial interests,
whether the organization is taxable or
Section 501(c)(3) organization
Form 990, Part IV, line 36
Schedule R, Part V, line 2.
tax-exempt)
or
(regarding transfers to exempt
One or more persons (whether
section 4947(a)(1) trust
noncharitable related
organizations)
individuals or organizations) control a
nonprofit organization if they have the
power to remove and replace (or to
All organizations
Form 990, Part IV, line 37
Schedule R, Part VI.
appoint or elect, if such power includes a
(regarding conduct of activity
through unrelated partnership)
continuing power to appoint or elect
periodically or in the event of vacancies) a
Cat. No. 51519M
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