Form 990 - Instructions For Schedule R - 2010 Page 3
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5Column (b) Primary activity. Briefly
duplicate copies of Part I as needed, and
incorporation for a foreign corporation
number each page.
formed outside the U.S.). For a trust or
describe the primary business activity
other entity, enter the state whose law
conducted, or product or service
Column (a) Name, address, and EIN.
governs the organization’s internal affairs
provided, by the related partnership (for
Enter the full legal name and mailing
(or the foreign country whose law governs
example, investment in other entities,
address of the disregarded entity. Enter
for a foreign organization other than a
low-income housing, etc.).
also the employer identification
corporation).
number (EIN) of the disregarded entity, if
Column (c) Legal domicile. List the
it has one.
U.S. state (or U.S. possession) or
Column (d) Exempt Code section.
foreign country in which the related
Enter the section under which the related
A disregarded entity generally
partnership is organized (the state or
organization is exempt (for example,
must use the EIN of its sole
TIP
foreign country whose law governs the
section 501(c)(3), 501(c)(6), or 527). For
member. An exception applies to
related partnership’s internal affairs).
purposes of Schedule R, an organization
employment taxes: for wages paid to
that claims exemption is treated as
Column (d) Direct controlling entity. If
employees of a disregarded entity on or
exempt. For governmental units,
the filing organization indirectly controls
after January 1, 2009, the disregarded
instrumentalities, and foreign
the related partnership through one or
entity must file separate employment tax
governments that do not have a 501(c)
more related organizations, enter the
returns and use its own EIN on such
determination letter, leave blank.
name of the entity that directly controls
returns. See Regulations sections
the related partnership in issue.
Column (e) Public charity status. For a
301.6109-1(h) and 301.7701-2(c)(2)(iv).
Otherwise, enter “N/A.”
related section 501(c)(3) organization,
Column (b) Primary activity. Briefly
report its public charity status, using the
Column (e) Predominant income.
describe the primary activity of the
appropriate line number (line 1 through
disregarded entity.
Classify the predominant type of
11d) corresponding to the public charity
partnership income as:
Column (c) Legal domicile. List the
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status checked on Schedule A (Form
Related;
U.S. state (or U.S. possession) or
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990), Public Charity Status and Public
Unrelated; or
foreign country in which the disregarded
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Support, Part I. If the related organization
Excluded from tax under section 512,
entity is organized (the state or foreign
is a private foundation, use the
513, or 514.
country whose law governs the
designation “PF.” If the related
In other words, enter which of the three
disregarded entity’s internal affairs).
organization is a section 509(a)(3)
types listed above is more prevalent than
Column (d) Total income. Enter the
supporting organization, also indicate
the others.
amount of the filing organization’s total
its type: I, II, III-FI, or III-O (for Type I,
For classification purposes, use the
revenue reported in Form 990, Part VIII,
Type II, Type III functionally integrated, or
definitions of columns (B), (C), and (D)
line 12, column (A), attributable to the
Type III other, respectively).
set forth in the instructions to the
disregarded entity.
Column (f) Direct controlling entity. If
Statement of Revenue in Form 990, Part
Column (e) End-of-year assets. Enter
the filing organization or another entity
VIII.
the amount of the organization’s total
directly controls the related organization,
Column (f) Share of total income.
assets reported in Form 990, Part X, line
enter the name of that controlling entity.
Enter the dollar amount of the filing
16, column (B), attributable to the
Otherwise, enter “N/A.”
disregarded entity.
organization’s distributive share of the
Column (g) Section 512(b)(13)
related partnership’s total income, in
Column (f) Direct controlling entity. If
controlled entity. Check “Yes” if the
accordance with the organization’s profits
the organization controls the disregarded
related organization is a controlled
interest as specified by the partnership or
entity indirectly through one or more
entity of the filing organization under
LLC agreement, for the related
other disregarded entities, enter the name
section 512(b)(13). If not, check “No. ”
partnership’s tax year ending with or
of the entity that directly controls the
within the filing organization’s tax year.
disregarded entity. Otherwise, enter
Part III. Identification of
Use the total amount reported by the
“N/A.”
related partnership on Schedule K-1
Related Organizations
Part II. Identification of
(Form 1065) for the partnership’s tax year
Taxable as a Partnership
ending with or within the filing
Related Tax-Exempt
organization’s tax year (total of Schedule
In this part, identify any related
K-1, Part III, lines 1 through 11 and 18,
Organizations
organization treated as a partnership for
tax-exempt income).
federal tax purposes. If the partnership is
For purposes of Schedule R, treat
Column (g) Share of end-of-year
related to the filing organization by reason
governmental units and
assets. Enter the dollar amount of the
of being its parent or brother/sister and
instrumentalities and foreign
filing organization’s distributive share of
the filing organization is not a partner or
governments as tax-exempt
the related partnership’s end-of-year total
member in the partnership, then complete
organizations.
assets, in accordance with the
only columns (a), (b), and (c), and enter
Enter the details of each related
organization’s capital interest as specified
“N/A” in columns (d), (e), (f), (g), (h), (i),
organization on a separate line of Part II.
by the partnership or LLC agreement, for
(j), and (k).
If there are more related organizations to
the related partnership’s tax year ending
Enter the details of each related
report in Part II than space available, use
with or within the filing organization’s tax
organization on a separate line of Part III.
as many duplicate copies of Part II as
year. Use Schedule K-1 (Form 1065) for
If there are more related organizations to
needed, and number each page.
the partnership’s year ending with or
report in Part III than space available, use
Column (a) Name, address, and EIN.
within the organization’s tax year to
as many duplicate copies of Part III as
Enter the related organization’s full legal
determine this amount by adding the
needed, and number each page.
name, mailing address, and EIN.
organization’s ending capital account to
Some of the information requested in
the organization’s share of the
Column (b) Primary activity. Briefly
this part is derived from Schedule K-1
partnership’s liabilities at year end
describe the primary activity of the
(Form 1065) issued to the organization. If
reported on the Schedule K-1.
related organization.
the Schedule K-1 (Form 1065) is not
Column (c) Legal domicile. List the
Column (h) Disproportionate
available, provide a reasonable estimate
U.S. state (or U.S. possession) or
allocations. Check “Yes” if the interest
of the required information.
foreign country in which the related
of the filing organization as a partner of
organization is organized. For a
Column (a) Name, address, and EIN.
the partnership (or as a member of the
corporation, enter the state of
Enter the related partnership’s full legal
LLC) in any item of income, gain, loss,
incorporation (or the country of
name, mailing address, and EIN.
deduction, or credit, or any right to
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