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section 170(b)(1)(A)(vi) public support

supported organizations. If the

organization loses its status as a

tests. See instructions for Part II

organization can answer ‘‘Yes’’ to the

supporting organization.

regarding how an organization can qualify

following question, check the box for

Line 11h. An organization checking a

as a publicly supported organization

Type II.

box on line 11 must complete the table on

under section 170(b)(1)(A)(vi).

Do the same persons, such as

line 11h.

Line 8. Check the box and complete

directors, trustees, and officers, supervise

•

Columns (i) and (ii). Enter the name

or control the supported organization(s)

Part II if the organization is a community

and employer identification number (EIN)

trust and meets a section 170(b)(1)(A)(vi)

and the supporting organization?

for each supported organization.

•

Type III — Functionally Integrated.

public support test. A community trust is a

•

Column (iii). For each supported

charity that attracts large contributions

Check this box if:

organization named in column (i), show

for the benefit of a particular community

1. The organization is not described in

which line number (from lines 1 through

or area, often initially from a small number

Type I or Type II above;

9) best describes the supported

of donors, and is generally governed by

2. The organization’s activities

organization. For example, if the

representatives of its particular

perform the functions of, or carry out the

organization supported a hospital, enter

community or area. See Temporary

purposes of, the publicly supported

‘‘3’’ in column (iii). If the organization

Regulations sections 1.170A-9T(f)(10),

organizations; and

supported a federal, state, local

(11), and (12).

3. But for the organization’s

government, or governmental unit, or

involvement, such activities would

A community trust claiming it

foreign government, enter ‘‘6’’ in column

normally be engaged in by the publicly

qualifies as a public charity should

(iii).

supported organizations themselves.

check the box on line 8 whether it

•

Column (iv). Check ‘‘Yes’’ if the

CAUTION

is structured as a corporation or as a

See Regulations section

supported organization named in column

trust.

1.509(a)-4(i)(3)(ii); Rev. Proc. 2009-32,

(i) is specifically named as a supported

2009-28 I.R.B. 142; and any further

Line 9. Check the box and complete

organization in the organization’s

related guidance for more information.

Part III if the organization meets both of

declaration of trust, articles of

•

Type III — Other. Check this box if the

the section 509(a)(2) support tests. See

incorporation, or other governing

organization is not described as a Type I,

the instructions for Part III regarding how

document. An organization that supports

Type II, or Type III — Functionally

an organization can qualify as a publicly

non-designated publicly supported

Integrated organization.

supported organization under section

organizations and meets the

509(a)(2).

requirements of Regulations section

Line 11e. A section 509(a)(3)

1.509(a)-4(d)(2)(i) (relating to designating

Line 10. Check the box only if the

supporting organization cannot be

the publicly supported organizations by

organization has received a ruling from

controlled by disqualified persons, other

class or purpose rather than by name)

the IRS that it is organized and operated

than foundation managers. Section

should not complete column (iv) but

primarily to test for public safety.

509(a)(1) or (2) organizations and

should provide a statement in Part IV

foundation managers who are disqualified

Line 11. Check the box if the

explaining how it meets these

persons only as a result of being

organization is a supporting organization.

requirements.

foundation managers are not treated as

For more information about supporting

•

Column (v). Only Type III

disqualified persons.

organizations, see Regulations section

organizations are required to answer this

1.509(a)-4, and sections 509(a)(3) and

Line 11f. The organization’s

question. Check ‘‘Yes’’ if the organization

509(f).

exemption letter or subsequent

notified the supported organization

If the organization is a supporting

determination letter may state the type of

named in column (i) of its support.

organization, it also must check either box

supporting organization it is. If it does,

•

Column (vi). Only Type III

11a, 11b, 11c, or 11d to show the type of

check the box on this line. If the letter

organizations are required to answer this

supporting organization it is. The

does not state the type, leave this line

question. Check ‘‘Yes’’ if the supported

organization also must complete lines 11e

blank.

organization named in column (i) is

through 11g, and the table on line 11h.

organized in the United States.

A grantor to a section 509(a)(3)

Lines 11a – 11d. Use the information

•

Column (vii). Enter the total amount of

supporting organization, acting in good

below to determine the supporting

monetary support paid to, or for the

faith, can rely on this letter in determining

organization’s type. If the organization

benefit of, the supported organization

whether the organization is a Type I, Type

checks the box on line 11f, the letter the

named in column (i) during the tax year. If

II, or Type III organization. The grantor

organization received from the IRS

no monetary support was provided during

also can rely on certain representations

identifies its type. If the box checked on

the tax year, enter “-0-.” Do not report

made by the organization, or can rely on

any of lines 11a through 11d is different

non-monetary support in column (vii).

a written reasoned opinion of counsel of

from the type stated in the letter, provide

However, the organization can describe

either the grantor or the organization that

an explanation in Part IV. If the

such support in Part IV. If the organization

the organization is a functionally

organization does not check the box on

provided to or purchased for the benefit of

integrated Type III supporting

line 11f, it should check the box on lines

the supported organization services,

organization. See Rev. Proc. 2009-32,

11a to 11d that best describes the type of

facilities, or goods, explain in Part IV.

2009-28 I.R.B. 142.

supporting organization it is.

•

Type I. A Type I supporting

Line 11g. This information is

Part II. Support Schedule

organization is operated, supervised, or

necessary to determine whether the

controlled by one or more publicly

for Organizations

organization is controlled by certain

supported organizations. If the

donors. Section 509(f)(2), which became

Described in Sections

organization can answer ‘‘Yes’’ to the

effective August 17, 2006, prohibits

following question, check the box for

certain supporting organizations from

170(b)(1)(A)(iv) and

Type I.

accepting gifts or contributions from

170(b)(1)(A)(vi)

Does the governing body, officers or

certain persons associated with the

membership of the supported public

supported organization of such supporting

charity(ies) select a majority of the

organization. For example, if a Type I or

If the organization checked a box

suporting organization’s officers,

Type III supporting organization accepts a

on line 5, 7, or 8 of Part I, it should

directors, or trustees?

gift or contribution from a person who

complete Part II. If the

CAUTION

•

Type II. A Type II supporting

controls the governing body of a

organization checks the box on line 13 of

organization is supervised or controlled

supporting organization or from certain

Part II, it should stop there and not

in connection with one or more publicly

related persons, then the supporting

complete the rest of Part II.

-3-

Instructions For Schedule A (Form 990 Or 990-Ez) - Public Charity Status And Public Support - 2010 Page 3

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