Instructions For Schedule A (Form 990 Or 990-Ez)

2 0

Department of the Treasury

Internal Revenue Service

Instructions for Schedule A

(Form 990 or 990-EZ)

Section references are to the Internal Revenue Code unless otherwise noted.

These organizations must use

of the Instructions for Form 990 and Form

Contents

Page

Schedule A (Form 990 or 990-EZ) to

990-EZ for details on this and other

Part I. Compensation of the Five

furnish additional information not required

penalties.

Highest Paid Employees Other

of other types of organizations that file

Than Officers, Directors, and

To avoid having to respond to requests

Form 990, Return of Organization Exempt

Trustees . . . . . . . . . . . . . . . . . . . . . 1

for missing information, please be sure to:

•

From Income Tax, or Form 990-EZ, Short

Part II-A. Compensation of the

Complete all applicable line items;

•

Form Return of Organization Exempt

Five Highest Paid Independent

Answer “Yes” or “No” to each question

From Income Tax.

on the return;

Contractors for Professional

•

Section 6033(b) and Rev. Proc. 75-50,

Make an entry (including a zero when

Services . . . . . . . . . . . . . . . . . . . . . 2

1975-2 C.B. 587 require this additional

appropriate) on all total lines; and

Part II-B. Compensation of the

•

information.

Enter “None” or “N/A” if an entire part

Five Highest Paid Independent

does not apply.

Note. For purposes of these instructions,

Contractors for Other Services . . . . 2

the term section 501(c)(3) includes

Part III. Statements About

organizations exempt under sections:

Activities . . . . . . . . . . . . . . . . . . . . 2

Specific Instructions

Part IV. Reason for Non-Private

•

501(e), Cooperative Hospital Service

Foundation Status . . . . . . . . . . . . . . 3

•

Attach separate sheets on which you

Organizations,

Part IV-A. Support Schedule . . . . . . . . 6

•

follow the same format and sequence as

501(f), Cooperative Service

Part V. Private School

on the printed form, if you need more

Organizations of Operating Educational

Questionnaire . . . . . . . . . . . . . . . . . 7

space for any part or line item.

Organizations,

•

Part VI-A. Lobbying

Show totals on the printed form.

501(k), Child Care Organizations, and

•

Expenditures by Electing

Put the organization’s name and

501(n), Charitable Risk Pools.

Public Charities . . . . . . . . . . . . . . . . 9

employer identification number (EIN) on

Part VI-B. Lobbying Activity by

Who Must File

the attached separate sheets and identify

Nonelecting Public Charities . . . . . 11

the part or line that the attachments

An organization described in section

support.

Part VII. Information Regarding

501(c)(3) or a nonexempt charitable trust

•

You may round off cents to whole

Transfers To and Transactions

described in section 4947(a)(1) must

dollars on your return and schedules. If

and Relationships With

complete and attach Schedule A (Form

you do round to whole dollars, you must

Noncharitable Exempt

990 or 990-EZ) to its Form 990 or Form

round all amounts. To round, drop

Organizations . . . . . . . . . . . . . . . . 12

990-EZ.

amounts under 50 cents and increase

Index . . . . . . . . . . . . . . . . . . . . . . . . 14

If an organization is not required to file

amounts from 50 to 99 cents to the next

Form 990, or Form 990-EZ, it is not

dollar. For example, $1.39 becomes $1

required to file Schedule A (Form 990 or

and $2.50 becomes $3.

990-EZ).

What’s New

If you have to add two or more

Do not use Schedule A (Form 990 or

amounts to figure the amount to enter on

•

We added Part II-B. This part asks for

990-EZ) if an organization is a private

a line, include cents when adding the

information about the compensation of

foundation. Instead, file Form 990-PF,

amounts and round off only the total.

the five highest paid independent

Return of Private Foundation.

contractors for other services.

Part I. Compensation of

•

Period Covered

We added a new question to line 3c in

the Five Highest Paid

Part III that asks about the receipt of

The organization’s Schedule A (Form 990

qualified real property interests for

or 990-EZ) should cover the same period

Employees Other Than

organizations that received a qualified

as the Form 990, or Form 990-EZ, with

Officers, Directors, and

conservation contribution.

which it is filed.

•

Line 13 in Part IV has been revised.

Trustees

Organizations that check the box for line

Penalties

13 must also check the box that describes

Complete Part I for the five non-key

Schedule A (Form 990 or 990-EZ) is

the type of supporting organization.

employees with the highest annual

considered a part of Form 990, or Form

compensation over $50,000. At the

990-EZ, for section 501(c)(3)

bottom of the table, enter the number of

organizations and section 4947(a)(1)

other employees with annual

General Instructions

nonexempt charitable trusts that are

compensation over $50,000 who are not

required to file either form. Therefore, any

individually listed in Part I.

such organization that does not submit a

Purpose of Form

completed Schedule A (Form 990 or

Do not include employees listed in

Schedule A (Form 990 or 990-EZ) is used

990-EZ) with its Form 990, or Form

Part V-A of Form 990 or in Part IV

by:

990-EZ, does not satisfy its filing

of Form 990-EZ (List of Officers,

CAUTION

•

Section 501(c)(3) organizations, and

requirement and may be charged a $20 a

Directors, Trustees, and Key Employees).

•

Section 4947(a)(1) nonexempt

day penalty ($100 a day for large

Also do not include key employees in

charitable trusts.

organizations). See General Instruction K

table one.

Cat. No. 11294Q

Instructions For Schedule A (Form 990 Or 990-Ez) - 2005

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