Instructions For Schedule A (Form 990 Or 990-Ez) - Public Charity Status And Public Support - 2010


Department of the Treasury
Internal Revenue Service
Instructions for Schedule A
(Form 990 or 990-EZ)
Public Charity Status and Public Support
Schedule A (Form 990 or 990-EZ) was
Section references are to the Internal
Specific Instructions
Revenue Code unless otherwise noted.
different from the accounting method
checked on the 2010 Form 990, Part XII,
General Instructions
line 1, or the 2010 Form 990-EZ, line G,
Part I. Reason for Public
the organization should not report, in
Note. Terms in bold are defined in the
Charity Status
either Part II or Part III, the amounts
Glossary of the Instructions for Form 990.
reported in the applicable columns of the
Lines 1–11
Purpose of Schedule
2009 Schedule A (Form 990 or 990-EZ).
Check only one of the boxes on lines 1
Instead, the organization should report all
Schedule A (Form 990 or 990-EZ) is used
through 11 to indicate the reason the
amounts in Part II or Part III using the
by an organization that files Form 990 or
organization is a public charity for the
accounting method checked on the 2010
Form 990-EZ to provide the required
tax year. The reason can be the same as
information regarding public charity
Form 990, Part XII, line 1, or the 2010
stated in the organization’s tax-exempt
status and public support.
Form 990-EZ, line G.
determination letter from the IRS
(“exemption letter”) or subsequent IRS
Who Must File
Example 1. An organization checks
determination letter, or it can be different.
An organization that answered ‘‘Yes’’ to
“Cash” on Form 990, Part XII, line 1. It
An organization that does not check any
Form 990, Part IV, line 1, must complete
should report the amounts in Part II or
of the boxes on lines 1 through 11 should
and attach Schedule A (Form 990 or
not file Form 990, Form 990-EZ, or
Part III using the cash method. If the
990-EZ) to Form 990. Any section
Schedule A (Form 990 or 990-EZ) for the
organization filed a 2009 Schedule A
501(c)(3) organization or section
tax year, but should file Form 990-PF
(Form 990 or 990-EZ) using the cash
4947(a)(1) nonexempt charitable trust
method, it should report in the 2006
that files a Form 990-EZ must complete
through 2009 columns on the 2010
If an organization believes there is
and attach this schedule to Form 990-EZ.
more than one reason why it is a public
Schedule A (Form 990 or 990-EZ) the
These include:
charity, it should check only one box but
same amounts that it reported in the 2006
Organizations that are described in
can explain the other reasons it qualifies
through 2009 columns on the 2009
section 501(c)(3) and are public
for public charity status in Part IV.
Schedule A (Form 990 or 990-EZ).
The IRS does not update its records
Organizations that are described in
on an organization’s public charity status
sections 501(e), 501(f), 501(k), or 501(n);
Example 2. An organization checks
based on a change the organization
“Accrual” on Form 990, Part XII, line 1.
makes on Schedule A (Form 990 and
Nonexempt charitable trusts
The organization reports grants on Form
Form 990-EZ). Thus, an organization that
described in section 4947(a)(1) that are
990, Part VIII, line 1, in accordance with
checks a public charity status different
not treated as private foundations.
SFAS 116 (ACS 958) (see instructions
from the reason stated in its exemption
If an organization is not required to file
for Form 990, Part VIII, line 1). The
letter or subsequent determination letter,
Form 990 or 990-EZ but chooses to do
organization receives a grant to be paid in
although not required, may submit a
so, it must file a complete return and
future years. The organization should
request to the IRS Exempt Organizations
provide all of the information requested,
report the grants’s present value on the
Determinations Office for a determination
including the required schedules.
2010 Schedule A (Form 990 or Form
letter confirming that it qualifies for the
new public charity status if the
Any organization that is exempt
990-EZ). The organization should report
organization wants the IRS records to
from tax under section 501(c)(3)
accruals of present value increments to
but is a private foundation and not
reflect that new public charity status. See
the unpaid grant on Schedule A (Form
a public charity should not file Form 990,
Section 9 of Rev. Proc. 2010-4, 2010-1
990 or 990-EZ) in future years.
Form 990-EZ, or Schedule A (Form 990
I.R.B. 122 (or latest annual update) for
or 990-EZ), but should file Form 990-PF.
instructions. No user fee is required to be
The IRS has eliminated the
See instructions to Part I.
advance ruling process for section
A subordinate organization of a
Accounting Method
501(c)(3) organizations described
group exemption that is filing its own
in sections 170(b)(1)(A)(vi) and 509(a)(2).
return, but has not received its own tax
When completing Schedule A (Form 990
Organizations with an advance ruling that
exemption determination letter from the
or 990-EZ), the organization must use the
expired on or after June 9, 2008 no longer
IRS, should check the public charity
same accounting method it checked on
need to file Form 8734, Support Schedule
status box which most accurately
Form 990, Part XII, line 1, or Form
for Advance Ruling Period, after 5 years
describes its public charity status.
990-EZ, line G. The organization must
to receive a definitive ruling.
use this accounting method in reporting
An organization that does not know the
Organizations described in sections
all amounts on Schedule A (Form 990 or
public charity status stated in its
990-EZ), regardless of the accounting
170(b)(1)(A)(vi) and 509(a)(2) now use a
exemption letter or subsequent
method it used in completing Schedule A
5-year period that includes the current tax
determination letter should call the
(Form 990 or 990-EZ) for prior years.
year and the four preceding tax years in
Exempt Organizations Customer Account
computing their public support
If the accounting method the
Services toll free at 1-877-829-5500 or
organization used in completing the 2009
write to Internal Revenue Service, TE/GE
Cat. No. 11294Q


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