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


(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.
transactions in which the reporting
Related organizations. If the
Part VII. Information
organization was either the lessor or the
noncharitable exempt organization is
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
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
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
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
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
Instructions for Schedule A (Form 990 or 990-EZ)


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