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

•

payer or payee, buyer or seller, lender or

Acting as an escrow agent for debtors;

Part IV-A

borrower.

Support does not include . .

line

•

Line 2d. Compensation or repayment.

Participating in creditor Fair Share

Contributions of services for which a

If the only compensation or repayment

arrangements.

deduction is not allowable.

relates to amounts the organization

reported in Part V-A of Form 990, or Part

IV of Form 990-EZ, check “Yes” and write

*Note. For organizations that checked the box on

Part IV. Reason for

line 12, the amounts on line 17 of the Support

“SeePart V-A, Form 990,” or “See Part IV

Schedule are included in support.

of Form 990-EZ,” on the dotted line to the

Non-Private Foundation

left of the entry space.

Support from a governmental unit,

Line 3a. Scholarships, etc. The term

Status

with certain exceptions described below,

qualify in line 3a means that organizations

includes:

or individuals will use the funds the

Definitions

•

Any amounts received from a

organization provides for charitable

The following terms are used in more

governmental unit, including donations or

purposes described in sections 170(c)(1)

contributions and amounts received in

than one item in Part IV. The definitions

and 170(c)(2).

connection with a contract entered into

given below generally apply.

The term qualify also means that

with a governmental unit for the

individual recipients belong to a charitable

performance of services or in connection

Support (for lines 10, 11, and 12 of

class and the payments are to aid them.

with a government research grant,

Part IV), with certain qualified exceptions

Examples include:

provided these amounts are not excluded

•

Helping the aged poor;

described below, means all forms of

from the term support as amounts

•

Training teachers and social workers

support including (but not limited to):

received from exercising or performing

from underdeveloped countries; and

the organization’s charitable purpose or

•

Part IV-A

Awarding scholarships to individuals.

function.

Support includes . . .

line

An amount paid by a governmental

Line 3b. Section 403(b) annuity plan.

unit to an organization is not treated as

Gifts, grants, contributions,

Indicate whether you have a section

received from exercising or performing its

membership fees . . . . . . . . . . 15 and 16

403(b) annuity plan available for your

charitable, etc., purpose or function if the

employees.

payment is to enable the organization to

Any amounts an organization receives

Line 3c. Qualified real property

provide a service to, or maintain a facility

from the exercise or performance of its

interest. Answer “Yes” if the organization

for, the direct benefit of the public, as for

charitable, educational, or other

received a qualified conservation

example, to maintain library facilities that

purpose or function constituting the

contribution of a qualified real property

are open to the public.

•

basis for its exemption*. . . . . . . . . . .

interest under section 170(h). A qualified

Tax revenues levied for the

real property interest means any of the

organization’s benefit and either paid to or

Net income from unrelated

following interests in real property.

expended on its behalf.

•

business activities, whether or

The entire interest of the donor (other

The value of services or facilities

not such activities are carried on

than qualified mineral interest),

(exclusive of services or facilities

•

regularly as a trade or business

18 and 19

A remainder interest, or

generally furnished, without charge, to the

•

A restriction (granted in perpetuity) on

public) furnished by a governmental unit

Gross investment income, such as

the use of the real property (a

to the organization without charge. For

interest, dividends, rents, and royalties

conservation easement).

example, a city pays the salaries of

personnel to guard a museum, art gallery,

For additional information on

Tax revenues levied for the benefit of

etc., or provides the use of a building rent

contributions of conservation easements,

an organization and either paid to or

free. However, the term does not include

see section 170(h) and Notice 2004-41.

expended on behalf of such

the value of any exemption from federal,

Line 4a. Check “Yes” to line 4a if the

organization; and . . . . . . . . . . . . . .

state, or local tax or any similar benefit.

organization maintained separate

Indirect contributions from the general

accounts for any participating donor

The value of services or facilities

public. Indirect contributions are what

during the tax year even though the donor

(exclusive of those generally furnished

the organization receives from other

did not make a contribution for that year

to the public without charge) furnished

organizations that receive a substantial

or the donor has not exercised his or her

by a governmental unit referred to in

part of their support from general public

right to make a suggestion on the

Code section 170(c)(1) to an

contributions. An example is the

charitable use of funds in the account or

organization without charge . . . . . . .

organization’s share of the proceeds from

its distribution for charity.

an annual community chest drive (such

Community foundations may maintain

*Note.The amounts on line 17 are included as

as the United Way or United Fund).

separate accounts for participating donors

support only for those organizations that checked

These are included on line 15.

within the meaning of this question.

the box on line 12. Otherwise, the amounts on line

Disqualified person. A disqualified

Line 4b. Answer “Yes” to this question if

17 are not included in support.

person is:

the organization provides any of the

1. A substantial contributor, who is —

following types of credit counseling and/or

Part IV-A

debt management activities:

a. Any person who gave an aggregate

Support does not include . .

line

•

Educating and/or counseling

amount of more than $5,000, if that

consumers, in person, in writing, or using

amount is more than 2% of the total

Any amounts an organization receives

electronic means;

contributions the foundation or

from the exercise or performance of its

•

Helping consumers consolidate debts;

organization received from its inception

charitable, educational, or other

•

Negotiating with creditors on behalf of

through the end of the year in which that

purpose or function constituting the

consumers to lower interest rates, waive

person’s contributions were received.

basis for its exemption* . . . . . . . . . .

fees, adjust balances, or restore

b. The creator of a trust (without

acceptable credit ratings;

regard to the amount of contributions

Any gain upon the sale or exchange of

•

Offering, selling, or managing debt and/

received by the trust from the creator and

property which would be considered under

or loan consolidation services and

other persons).

any section of the Code as gain from the

•

programs or down payment assistance

Any person who is a substantial

sale or exchange of a capital asset.

services;

contributor at any time generally remains

-3-

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2005 Page 3

Related Articles

Related forms

Related Categories