Instructions For Schedule A (Form 990 Or 990-Ez) - 2005 Page 5
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14support from the general public. If you
organization, if the distribution normally
Line
(e) Total
believe your organization is publicly
comprises at least 5% of the distributee
15
Gifts, grants & contributions . . $300,000
supported according to applicable
organization’s adjusted net income.
17
Gross receipts from
regulations, attach a detailed statement of
If an organization receives an amount
admissions, etc. . . . . . . . . . .
100,000
the facts upon which you base your
from a split-interest trust described in
conclusion.
18
Dividends & interest . . . . . . .
300,000
section 4947(a)(2) that is required to
distribute, or normally distributes, at least
Line 12. Organization Meeting the
24
Line 23 minus line 17 . . . . . . .
600,000
25% of its adjusted net income to
Section 509(a)(2) Public Support Tests.
26a 2% of line 24 (2% limitation) . .
12,000
asection 509(a)(2) organization, and the
Check the box on line 12 and complete
distribution normally comprises at least
b Total of contributions
the Support Schedule to determine
5% of the distributee organization’s
exceeding the 2% limitation . .
98,000
whether an organization meets both of
adjusted net income, the amount retains
the following section 509(a)(2) support
The X organization determined
the character of gross investment income
tests:
whether or not it met the section
if it would be characterized as gross
1. The organization normally receives
509(a)(1)/170(b)(1)(A)(vi) public support
investment income attributable to
more than one-third of its support for each
test as follows:
transfers in trust after May 26, 1969, if the
tax year from:
•
trust were a private foundation.
Persons other than disqualified
Total support (line 24): . . . . . . . . . $600,000
persons (see Part IV, Definitions) with
All income characterized under the
Direct Contributions:
respect to the organization,
rules above as gross investment income
•
Governmental units (described in
in the possession of the distributing
Total direct contributions from
section 170(c)(1)), or
organization is considered to be
persons who contributed less than
•
2% of total support . . . . . . . . . . . .
50,000
Organizations described in section
distributed first by the organization and
170(b)(1)(A) (other than in clauses (vii)
keeps its character as such in the
Total direct contributions from six
and (viii)), and
possession of the recipient.
donors, each of whom gave more
Such support is received by the
than 2% ($12,000) of total support
170,000
For more details, see Regulations
organization from any combination of:
section 1.509(a)-5 that covers special
•
Indirect contributions from the
Gifts, grants, contributions, or
rules of attribution.
general public:
membership fees, and
•
If the organization received any
Gross receipts from admissions,
United Fund . . . . . . . . . . . . . . . .
40,000
amounts from either kind of organization
sales of merchandise, performance of
Grant from Y City . . . . . . . . . . . . .
40,000
above, attach a statement. Show the
services, or furnishing of facilities, in an
amounts received from each organization,
activity that is not an unrelated trade or
Total gifts, grants & contributions . . $300,000
including amounts, such as gifts, that are
business (within the meaning of section
Total direct contributions
not investment income.
513).
from six donors, each of
Gross receipts, in any tax year, do not
whom gave more than 2%
Example. T organization reported the
include receipts from any person, bureau,
of total support . . . . . . . $170,000
following amounts in its Support Schedule
or similar agency of a government unit
for the 4-year period 2001 through 2004:
2% limitation for six
(described in section 170(c)(1)) to the
donors:
extent such receipts exceed the greater of
Line
(e) Total
(2% × $600,000 × 6) . . . .
72,000
$5,000 or 1% of the organization’s
15
Gifts, grants & contributions . .
$45,000
support in such tax year.
Less: Direct contributions in excess
of 2% of total support . . . . . . . . . .
98,000
2. The organization normally receives
16
Membership fees . . . . . . . . .
50,000
not more than one-third of its support
Total public support . . . . . . . . . . .
202,000
17
Gross receipts from
each tax year from the sum of:
•
admissions, merchandise, etc.
25,000
Section 509(a)(1)/170(b)(1)(A)(vi)
Gross investment income (as
computation:
defined in section 509(e)), and
18
Gross income from interest,
•
dividends, etc. . . . . . . . . . . .
80,000
The excess (if any) of the amount of
Line 26c Total support . . . . . . . . $600,000
the unrelated business taxable income
23
Total of lines 15 through 22 . . $200,000
Line 26d Less total of lines:
(as defined in section 512) over the
18 . . . . $300,000
27a Gifts from disqualified persons
$25,000
amount of the tax imposed by section
19 . . . .
– 0 –
511.
b Excess gross receipts from
22 . . . .
– 0 –
nondisqualified persons . . . . .
$20,000
26b . . .
98,000 $398,000
Gross investment income. When
Line 26e Total public support . . . . $202,000
T organization determined whether or
determining whether an organization
not it met the one-third tests of section
meets the gross investment income test
Line 26f Public support
509(a)(2) in the following computation:
of section 509(a)(2)(B), amounts received
percentage (line 26e
from the following organizations retain the
divided by line 26c —
Section 509(a)(2) computation:
character of gross investment income
$202,000/ $600,000) . . .
33.67%
Line
(rather than gifts or contributions) to the
Since X organization received more
extent that these organizations
27c Add: Amounts from column (e),
than 33
1
/
% of its total support for the
characterize the amounts as gross
3
lines 15, 16, 17, 20, and 21 . . . $120,000
period from public sources, it qualifies as
investment income:
•
27d Total of line 27a . . . . $25,000
a section 509(a)(1)/170(b)(1)(A)(vi)
An organization that claims to be
publicly supported organization. Note that
described in section 509(a)(3) because it
Total of line 27b . . . .
20,000
45,000
if an organization fails the public support
supports a section 509(a)(2) organization;
27e Public support (line 27c minus
test for 2 consecutive years, it loses its
or
line 27d total) . . . . . . . . . . . .
$75,000
•
public charity status and becomes a
A charitable trust, corporation, fund, or
27f Total support (line 23,
private foundation.
association described in section 501(c)(3)
column (e)) . . . . . . . $200,000
Facts and circumstances — Public
(including a nonexempt charitable trust
27g Public support percentage (line
support test. An organization that does
described in section 4947(a)(1)), that is
27e divided by line 27f —
not qualify as publicly supported under
required to distribute, or normally
$75,000/$200,000) . . . . . . . .
37.50%
the test described above may be publicly
distributes, at least 25% of its adjusted
27h Investment income percentage
supported on the basis of the facts in its
net income (within the meaning of section
(line 18 divided by line 27f —
case if it receives at least 10% of its
4942(f)) to a section 509(a)(2)
$80,000/$200,000) . . . . . . . .
40.00%
-5-
Instructions for Schedule A (Form 990 or 990-EZ)
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