Instructions For Schedule A (Form 990 Or 990-Ez) - 2005 Page 7
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14contributions received, which are reported
2. $5,000.
Line 28 Example
on line 15).
After computing the difference between
Examples include income from:
Year
2004
Description
the amount received and the larger
1. Ticket sales to performances by a
amount described in 1 or 2, enter the sum
symphony orchestra,
Name
Mr. Disinterested
Undeveloped
of these differences (the excess amounts)
2. Raffles, bingo, or
Donor
land –
for each year. An example of such a list
3. Fundraising events, income from
(Volume
for line 27b is given below for the year
578, page
which is not taxable as unrelated
Date of Grant
January 15,
2004 entry line. Prepare similar lists to
xxx, Dept. of
business income because:
2004
determine excess amounts for the other
•
Land
Substantially all the work is performed
entry lines of 27b. (Do not file these lists
Records,
without compensation, or
with your return.)
Jefferson
•
Carried on by the organization
County,
primarily for the convenience of its
Line 27b Example
Ohio)
members, or
Amount of Grant
$6,000
•
Consists of the selling of
Year 2004
merchandise, substantially all of which
(a)
(b)
(c)
(d)
(e)
has been received by the organization as
Part V. Private School
Name
Amount Amount
Enter
Year
gifts or contributions (section 513(a)(1),
received
on
the
(2004)
Questionnaire
(2), or (3)).
in
line 25
larger
Excess
All schools that checked the box on line 6,
(2004)
for
of
(column
Line 26b. Contributions in Excess of
Part IV, must complete Part V. Relevant
(2004)
column (b) less
the 2% Limitation. Prepare a list for your
(c) or
column
parts of Rev. Proc. 75-50, 1975-2 C.B.
files to show the name of and amount
$5000
(d))
587 are given below. The revenue
contributed by each person (other than a
procedure gives guidelines and
governmental unit or publicly supported
recordkeeping requirements for
Word
organization) whose total gifts for 2001
determining whether private schools that
Processing,
through 2004 exceeded the amount
are recognized as exempt from tax have
Inc.
$25,000
$2,000
$5,000 $20,000
shown in line 26a. (Do not file this list with
racially nondiscriminatory policies toward
your return.) Enter the total of all these
their students.
Enter the total for column (e) on line
excess amounts on line 26b. An example
4.01 Organizational requirements. A
27b for the year (2004) entry space . .
$20,000
of such a list for line 26b is given below.
school must include a statement in its
Line 27a. Contributions, Membership
charter, bylaws, or other governing
Fees, and Gross Receipts From
Line 28. Unusual Grants. Unusual
instrument, or in a resolution of its
Disqualified Persons. For amounts
grants generally are substantial
governing body, that it has a racially
included in lines 15, 16, and 17 that were
contributions and bequests from
nondiscriminatory policy as to students
received from a disqualified person,
disinterested persons and are:
and therefore does not discriminate
prepare a list for your records to show the
against applicants and students on the
1. Attracted because of the
name of, and total amounts received in
basis of race, color, and national or ethnic
organization’s publicly supported nature,
each year from each disqualified person.
origin.
(Do not file this list with your return.) Enter
2. Unusual and unexpected because
4.02 Statement of policy. Every
the sum of such amounts for each year.
of the amount, and
school must include a statement of its
An example of such a list for line 27a is
3. Large enough to endanger the
racially nondiscriminatory policy as to
given below.
organization’s status as normally meeting
students in all its brochures and
the support test described in the
catalogues dealing with student
Line 27a Example
instructions for lines 10, 11, and 12.
admissions, programs, and scholarships.
A statement substantially similar to the
(a)
(b)
(c)
(d)
(e)
(f)
A grant that meets these terms may be
Notice described in paragraph (a) of
Name
2004
2003
2002
2001
Total
treated as an unusual grant (that is
subsection 1 of section 4.03, infra, will be
disregarded entirely in the public support
acceptable for this purpose. Further,
David
$7,000 $6,000
$13,000
computation) even if the organization
every school must include a reference to
Smith
receives the funds over a period of years.
its racially nondiscriminatory policy in
other written advertising that it uses as a
In the list of unusual grants, show only
Anne
$5,000 $7,000 $12,000
means of informing prospective students
what the organization received during the
Parker
of its programs. The following references
year.
will be acceptable:
Do not treat gross investment income
Total
$7,000 $6,000 $5,000 $7,000 $25,000
The (name) school admits students of
items as unusual grants. Instead, include
any race, color, and national or ethnic
Enter the total for each year of columns (b)
all investment income in support.
origin.
through (e) on line 27a, 2005 Schedule A (Form
990 or 990-EZ).
4.03 Publicity. The school must make
See Rev. Rul. 76-440, 1976-2 C.B. 58
its racially nondiscriminatory policy known
Enter the total of column (f) on the line 27a
and Regulations sections
to all segments of the general community
entry space for line 27d, 2005 Schedule A
1.170A-9(e)(6)(ii) and 1.509(a)-3(c)(3)
served by the school.
(Form 990 or 990-EZ).
and (4) for details about unusual grants.
1. The school must use one of the
For an organization described in lines
following two methods to satisfy this
Line 27b. Gross Receipts From Other
requirement:
Than Disqualified Persons. For any
10, 11, or 12 that received any unusual
amount included in line 17 that was
grants during 2001 through 2004, prepare
(a) The school may publish a notice of
received from each person (other than
a list for your records to show, for each
its racially nondiscriminatory policy in a
disqualified persons) prepare a list for
year, the name of the contributor, the date
newspaper of general circulation that
your records to show the name of, and
and amount of the grant, and a brief
serves all racial segments of the
amount received for each year, that was
description of the grant. (Do not file this
community. This publication must be
more than the larger of:
list with your return.) Do not include these
repeated at least once annually during the
grants in line 15. An example for such a
1. The amount on line 25 for
period of the school’s solicitation for
list for line 28 is given below.
the year, or
students or, in the absence of a
-7-
Instructions for Schedule A (Form 990 or 990-EZ)
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