Instructions For Schedule A (Form 990 Or 990-Ez) - 2005 Page 6
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14T organization received 37.50% of its
amounts payable under the grant are
If the organization has not existed
total support from the public and thus met
received by the grantee.
during the whole period the Support
the more-than-one-third test of public
Schedule covers, fill in the information for
support to total support. T organization’s
the years that apply. If the organization’s
If the organization uses the accrual
investment income percentage was
status is based on years not shown in the
method of accounting, a worksheet such
40.00%. Therefore, it did not meet the
Support Schedule, attach an additional
as the one that follows may be used to
second part of the section 509(a)(2)
schedule for the other years.
convert any revenue account from an
test — the not-more-than-one-third of total
accrual basis to a cash basis.
Lines 15, 16, 17, 26, and 27. See Part
support from gross investment income
IV, Definitions. See also Regulations
and net unrelated business taxable
Worksheet to convert a revenue
section 1.509(a)-3 for the:
income.
account from the accrual to the cash
1. Distinction between gross receipts
basis
Since T organization did not satisfy
from gifts and contributions, grants, and
both of the one-third tests of section
gross investment income, and
509(a)(2), it failed the section 509(a)(2)
1. Revenue per books
2. Definition of membership fees and
public support test for this year. An
(accrual basis) . . . . . . . . .
a bureau or similar agency of a
organization that fails the public support
governmental unit.
2. Add:
test for 2 consecutive years loses its
public charity status and becomes a
a. Beginning-of-year entry
Note. Organizations completing line 26
private foundation.
(if any) reversing accrual of
should note the instructions and
income at the end of the
Line 13. Supporting Organization.
examples for lines 10 or 11 regarding the
prior year; and . . . . . . . . .
Check the box at the beginning of line 13
public support test applicable to their type
that describes the organization type and
b. Any amounts collected
of organization.
complete columns (a) and (b) for a
during the year that were
supporting organization operated only for
not credited to the revenue
Organizations completing line 27
the benefit of and in connection with
account in the current year
should note the instructions and
organizations listed in lines 5 through 12,
examples for line 12 for guidance in
3. Subtotal . . . . . . . . . . . . .
or with organizations described in section
computing their public support test.
501(c)(4), (5), or (6) that meet the tests of
4. Less:
Line 17. Gross Receipts From
section 509(a)(2) (described in line 12).
Activities Related to Organization’s
Income accrued during the
General principles governing supporting
Charitable, etc., Purpose. Include
current year but not
organizations are described in
collected as of the end of
income generated by the organization’s
Regulations section 1.509(a)-4.
the year . . . . . . . . . . . . .
exempt function activities (charitable,
educational, etc.) and by its nontaxable
For column (b), identify the
5. Revenue on a cash basis
organization supported if it is included in
fundraising events (excluding any
lines 5 through 12. For example, if your
Line 26b Example
organization supported a hospital, enter
“7” in column (b).
Organization Type. The information
Amount on line 26a of 2005 Schedule A (2% limitation) . . . . . . . . . . .
$12,000
below, describes a Type 1, Type 2, or a
Type 3, supporting organization.
Contributors whose total gifts from 2001 through 2004 were in excess of the
•
Type 1 supporting organization is
2% limitation
operated, supervised, or controlled by
(a)
(b)
(c)
(d)
(e)
(f)
(g)
one or more supported organizations.
•
Name
2001
2002
2003
2004
Total
Excess
Type 2 supporting organization is
contri-
supervised or controlled in connection
butions
with the supported organization.
•
(col. (f) less
Type 3 supporting organization is
operated in connection with one or more
the
publicly supported organizations.
2%
limitation)
See Schedule D (Form 1023) and its
instructions and Regulations section
1.509(a)-4 for more information.
XYZ Foundation
$59,000
$ 3,000
$62,000
$50,000
Line 14. Organization Operated to Test
for Public Safety. Check the box on line
Apple Office
14 only if the organization has received a
Supply
$12,000
3,000
15,000
3,000
ruling from the IRS that it is organized
and operated primarily to test for public
safety.
Plum
15,000
15,000
30,000
18,000
Corporation
Part IV-A. Support
Schedule
John Smith
5,000
$5,000
5,000
1,000
16,000
4,000
Complete the Support Schedule if a box
on line 10, 11, or 12 was checked.
Sue Adams
10,000
10,000
20,000
8,000
Note. The Support Schedule must be
completed on the cash method of
accounting.
Apple Trade
For example, if a grantor makes a
Assoc.
20,000
7,000
27,000
15,000
grant to an organization payable over a
Total (Carry the total of column (g) to line 26(b) of the 2005 Schedule
term of years, such grant will be includible
A (Form 990 or 990-EZ)).
$98,000
in the support fraction of the grantee
organization only when and to the extent
-6-
Instructions for Schedule A (Form 990 or 990-EZ)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial