Instructions For Schedule A (Form 990 Or 990-Ez) - 2005 Page 14
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14Index
A
Form 5768 . . . . . . . . . . . . . . . . . . . . . . . . 2
N
Relationship, historic and
continuing . . . . . . . . . . . . . . . . . . . . . 12
Accrual to cash basis, worksheet for
Full and fair exposition test . . . . . . . . 10
Non-Private Foundation Status,
conversion to . . . . . . . . . . . . . . . . . . . 6
Reason for . . . . . . . . . . . . . . . . . . . . . 3
Returns, group . . . . . . . . . . . . . . . . . . . 11
Address, for ruling letter . . . . . . . . . . . 10
Noncharitable exempt
Ruling letter request . . . . . . . . . . . . . . 10
G
organization . . . . . . . . . . . . . . . . . . . 12
Affiliated groups . . . . . . . . . . . . . . . 10-11
General Instructions . . . . . . . . . . . . . . . 1
Assets test . . . . . . . . . . . . . . . . . . . . . . . 4
S
Grassroots expenditures . . . . . . . . . . 10
O
Scholarships, etc. . . . . . . . . . . . . . . . . . 3
Grassroots lobbying
Organization operated for the benefit of
C
communications . . . . . . . . . . . . . . . . 10
School . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
a governmental unit. . . . . . . . . . . . . . 4
Communication with members . . . . . 10
Gross receipts from activities related to
Section 403(b) annuity plan. . . . . . . . . 3
Organization operated to test for public
organization’s charitable, etc.,
Communication, direct lobbying and/or
Specific Instructions . . . . . . . . . . . . . . . 1
safety . . . . . . . . . . . . . . . . . . . . . . . . . . 6
purpose. . . . . . . . . . . . . . . . . . . . . . . . 6
grassroots lobbying . . . . . . . . . . . . . 10
Statements About Activities . . . . . . . . . 2
Organizations, related . . . . . . . . . . . . 12
Gross receipts from other than
Compensation of the Five Highest Paid
Substantial contributor . . . . . . . . . . . . . 3
disqualified persons . . . . . . . . . . . . . 7
Organizations, unrelated . . . . . . . . . . 12
Employees Other Than Officers,
Substantial part test . . . . . . . . . . . . . . . 2
Directors, and Trustees . . . . . . . . . . 1
Group returns . . . . . . . . . . . . . . . . . . . . 11
Support . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Compensation of the Five Highest Paid
Groups, affiliated . . . . . . . . . . . . . . 10-11
Support from a governmental
P
Independent Contractors for Other
unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Services . . . . . . . . . . . . . . . . . . . . . . . . 2
Support Schedule . . . . . . . . . . . . . . . . . 6
H
Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Compensation of the Five Highest Paid
Supporting organization . . . . . . . . . . . . 6
Hospital medical research
Part II-B . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Independent Contractors for
organization . . . . . . . . . . . . . . . . . . . . 4
Professional Services . . . . . . . . . . . . 2
Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Hospital or cooperative hospital service
Compensation or repayment . . . . . . . . 3
Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
T
organization . . . . . . . . . . . . . . . . . . . . 4
Contributions in excess of the 2%
Part IV-A . . . . . . . . . . . . . . . . . . . . . . . . . 6
Test, assets . . . . . . . . . . . . . . . . . . . . . . 4
limitation . . . . . . . . . . . . . . . . . . . . . . . 7
Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Test, expenditure . . . . . . . . . . . . . 2, 4, 9
Contributions, membership fees, and
Part VI-A . . . . . . . . . . . . . . . . . . . . . . . . . 9
I
Test, full and fair exposition . . . . . . . . 10
gross receipts from disqualified
Part VI-B . . . . . . . . . . . . . . . . . . . . . . . . 11
Indirect contributions . . . . . . . . . . . . . . . 3
Test, public support, facts and
persons . . . . . . . . . . . . . . . . . . . . . . . . 7
Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . 12
circumstances, . . . . . . . . . . . . . . . . . . 5
Information Regarding Transfers To
Control, common, element of . . . . . . 12
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . 1
and Transactions and Relationships
Test, public support, section
Control, limited . . . . . . . . . . . . . . . 10, 11
With Noncharitable Exempt
Period covered . . . . . . . . . . . . . . . . . . . . 1
509(a)(1) . . . . . . . . . . . . . . . . . . . . . . . 4
Organizations . . . . . . . . . . . . . . . . . . 12
Private School Questionnaire . . . . . 7-9
Test, substantial part . . . . . . . . . . . . . . 2
Pub. 525, Taxable and Nontaxable
Tests, public support, section
D
Income . . . . . . . . . . . . . . . . . . . . . . . . . 2
509(a)(2) . . . . . . . . . . . . . . . . . . . . . . . 5
Definitions . . . . . . . . . . . . . . . . . . . . . . . . 3
L
Public charities, electing . . . . . . . . . . . . 2
Transfers . . . . . . . . . . . . . . . . . . . . . . . . 12
Direct lobbying communications . . . . . 9
Legislation . . . . . . . . . . . . . . . . . . . . . . . 10
Public charities, nonelecting . . . . . . . . 2
Direct lobbying expenditures . . . . . . . . 9
Legislation, attempting to
Public support test, facts and
Disqualified person . . . . . . . . . . . . . . . . 3
influence . . . . . . . . . . . . . . . . . . . . . . . 9
U
circumstances . . . . . . . . . . . . . . . . . . 5
Legislation, specific . . . . . . . . . . . . . . . 10
Unrelated organizations . . . . . . . . . . . 12
Public support test, section
Limited control . . . . . . . . . . . . . . . . . . . 10
Unusual grants . . . . . . . . . . . . . . . . . . . . 7
E
509(a)(1) . . . . . . . . . . . . . . . . . . . . . . . 4
Lobbying Activity by Nonelecting Public
Exempt organization,
Public support tests, section
Charities . . . . . . . . . . . . . . . . . . . . . . 11
noncharitable . . . . . . . . . . . . . . . . . . 12
509(a)(2) . . . . . . . . . . . . . . . . . . . . . . . 5
W
Lobbying Expenditures by Electing
Expenditure test . . . . . . . . . . . . . . 2, 4, 9
Purpose of form . . . . . . . . . . . . . . . . . . . 1
Who must file . . . . . . . . . . . . . . . . . . . . . 1
Public Charities . . . . . . . . . . . . . . . . . 9
Expenditures, exempt purpose . . . . . . 9
Worksheet — accrual to cash basis,
Expenditures, lobbying . . . . . . . . . . . . . 9
conversion to . . . . . . . . . . . . . . . . . . . 6
Q
M
Qualify . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Medical research . . . . . . . . . . . . . . . . . . 4
F
Family members . . . . . . . . . . . . . . . . . . 4
R
Form 4720 . . . . . . . . . . . . . . . . . . . . . . . 10
Related organizations . . . . . . . . . . . . . 12
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