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

(e.g., even lobbying activities carried out

A historic and continuing relationship

organization. The Exception described

by unreimbursed volunteers).

exists when two organizations participate

below does not apply to transactions for

in a joint effort to work in concert toward

less than adequate consideration.

For example, the activities should be

the attainment of one or more common

Answer “Yes” for any transaction,

included in the attached statement if an

purposes on a continuous or recurring

including transfers for adequate

organization (either through its employees

basis rather than on the basis of one or

consideration, between the reporting

or volunteers) attempts to influence

several isolated transactions or activities.

organization and an unrelated

legislation in any of the following ways:

Such a relationship also exists when two

noncharitable exempt organization if the

•

Sending letters or publications to

organizations share facilities, equipment,

amount involved is more than $500. The

government officials or legislators,

or paid personnel during the year,

amount involved is the fair market value

•

Meeting with or calling government

regardless of the length of time the

of the goods, services, or other assets

officials or legislators,

arrangement is in effect.

furnished by the reporting organization.

•

Sending or distributing letters or

Line 51. Reporting of certain transfers

Exception. If a transaction with an

publications (including newsletters,

and transactions. Except as provided

unrelated noncharitable exempt

brochures, etc.) to members or to the

below, report on line 51 any transfer to or

organization was for adequate

general public, or

transaction with a noncharitable exempt

•

consideration and the amount involved

Using direct mail, placing

organization even if the transfer or

was $500 or less, it is not necessary to

advertisements, issuing press releases,

transaction constitutes the only

answer “Yes” for that transaction.

holding news conferences, or holding

connection with the noncharitable exempt

Line 51b(iii). Answer “Yes” for

rallies or demonstrations.

organization.

transactions in which the reporting

Related organizations. If the

Part VII. Information

organization was either the lessor or the

noncharitable exempt organization is

lessee.

Regarding Transfers To

related to or affiliated with the reporting

Line 51b(iv). Answer “Yes” if either

organization, report all direct and indirect

and Transactions and

organization reimbursed expenses

transfers and transactions except for

incurred by the other.

contributions and grants received by the

Relationships With

Line 51b(v). Answer “Yes” if either

reporting organization.

Noncharitable Exempt

organization made loans to the other or if

Unrelated organizations. All

the reporting organization guaranteed the

Organizations

transfers from the reporting organization

other’s loans.

to an unrelated noncharitable exempt

Part VII is used to report direct and

Line 51b(vi). Answer “Yes” if either

organization must be reported on line

indirect transfers to (line 51a), direct and

organization performed services or

51a. All transactions between the

indirect transactions with (line 51b), and

membership or fundraising solicitations

reporting organization and an unrelated

relationships with (line 52) any other

for the other.

noncharitable exempt organization must

noncharitable exempt organization

be shown on line 51b unless they meet

Line 51c. Complete line 51c regardless

(section 6033(b)(9)).

the Exception in the specific instructions

of whether the noncharitable exempt

A noncharitable exempt organization is

for that line.

organization is related to or closely

an organization exempt under section

Line 51a. Transfers. Answer “Yes” to

affiliated with the reporting organization.

501(c) (that is not exempt under section

lines 51a(i) and 51a(ii) if the reporting

For the purposes of this line, facilities

501(c)(3)), or a political organization

organization made any direct or indirect

includes office space and any other land,

described in section 527.

transfers of any value to a noncharitable

building, or structure whether owned or

exempt organization.

leased by, or provided free of charge to,

For purposes of these instructions, the

the reporting organization or the

section 501(c)(3) organization completing

A transfer is any transaction or

noncharitable exempt organization.

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

arrangement whereby one organization

referred to as the reporting organization.

transfers something of value (cash, other

Line 51d. Use this schedule to describe

assets, services, use of property, etc.) to

the transfers and transactions for which

A noncharitable exempt organization is

another organization without receiving

you entered “Yes” on lines 51a through

related to or affiliated with the reporting

something of more than nominal value in

51c above. You must describe each

organization if:

return. Contributions, gifts, and grants are

transfer or transaction for which you

1. The two organizations share some

examples of transfers.

answered “Yes.” You may combine all of

element of common control, or

the cash transfers (line 51a(i)) to each

If the only transfers between the two

2. A historic and continuing

organization into a single entry.

organizations were contributions and

relationship exists between the two

Otherwise, make a separate entry for

grants made by the noncharitable exempt

organizations.

each transfer or transaction.

organization to the reporting organization,

Column (a). For each entry, enter the

answer “No.”

A noncharitable exempt organization

line number from lines 51a through 51c.

Line 51b. Other transactions. Answer

is unrelated to the reporting organization

For example, if you answered “Yes” to

“Yes” for any transaction described in

if:

line 51b(iii), enter “b(iii)” in column (a).

lines 51b(i) through (vi), regardless of its

1. The two organizations share no

amount, if it is with a related or affiliated

Column (d). If you need more space,

element of common control, and

organization.

write “see attached” in column (d) and

2. A historic and continuing

use an attached sheet for your

Unrelated organizations. Answer

relationship does not exist between the

description. If you are making more than

“Yes” for any transaction between the

two organizations.

one entry on line 51d, specify, on the

reporting organization and an unrelated

attached sheet, which transfer or

An element of common control is

noncharitable exempt organization,

transaction you are describing.

present when one or more of the officers,

regardless of its amount, if the reporting

directors, or trustees of one organization

organization received less than adequate

Line 52. Reporting of certain

are elected or appointed by the officers,

consideration. There is adequate

relationships. Enter on line 52 each

directors, trustees, or members of the

consideration where the fair market value

noncharitable exempt organization to or

other. An element of common control is

of the goods, other assets, or services

with which the reporting organization is

also present when more than 25% of the

furnished by the reporting organization is

related, or affiliated, as defined above. If

officers, directors, or trustees of one

not more than the fair market value of the

the control factor or the historic and

organization serve as officers, directors,

goods, other assets or services received

continuing relationship factor (or both) is

or trustees of the other organization.

from the unrelated noncharitable exempt

present at any time during the year, you

-12-

Instructions for Schedule A (Form 990 or 990-EZ)

Instructions For Schedule A (Form 990 Or 990-Ez) - 2005 Page 12

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