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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

instead.

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).

charities;

•

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

and

“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)

TIP

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.

paid.

advance ruling process for section

A subordinate organization of a

Accounting Method

501(c)(3) organizations described

CAUTION

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

percentages.

organization used in completing the 2009

write to Internal Revenue Service, TE/GE

Cat. No. 11294Q

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

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