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


payer or payee, buyer or seller, lender or
Acting as an escrow agent for debtors;
Part IV-A
Support does not include . .
Line 2d. Compensation or repayment.
Participating in creditor Fair Share
Contributions of services for which a
If the only compensation or repayment
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
with certain exceptions described below,
qualify in line 3a means that organizations
or individuals will use the funds the
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.
Support includes . . .
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
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 . .
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.
contributor at any time generally remains
Instructions for Schedule A (Form 990 or 990-EZ)


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