Instructions For Schedule A (Form 990 Or 990-Ez) - Public Charity Status And Public Support - 2010 Page 4

ADVERTISEMENT

If the organization checked a box
pledged contribution, it should deduct
1. Attracted because of the
on line 5, 7, or 8 of Part I and also
$20,000 from the amount reported in Part
organization’s publicly supported nature,
TIP
checks the box on line 18 of Part
II, line 1, column (c) for tax year 2008.
2. Unusual and unexpected because
II, the organization should complete Part
of the amount, and
Support from a governmental unit.
III to determine if it qualifies as a publicly
3. Large enough to endanger the
Include on line 1 support received from a
supported organization under section
governmental unit. This includes any
organization’s status as normally meeting
509(a)(2). If it does qualify, the
amounts received from a governmental
either the 33
/
% public support test or the
1
3
organization should instead check the box
unit, including donations or contributions
10% facts and circumstances test.
on line 9 of Part I.
and amounts received in connection with
Public Support Test. For an
a contract entered into with a
For a list of other factors to be
organization to qualify as a publicly
governmental unit for the performance of
considered in determining whether a
supported organization under section
services or in connection with a
grant is an unusual grant, see Temporary
170(b)(1)(A)(vi), either:
government research grant, unless the
Regulations section 1.509(a)-3T(c)(4).
33
/
% or more of its total support must
amounts are received from exercising or
1
3
come from governmental agencies,
performing the organization’s tax-exempt
An unusual grant is excluded even if
contributions from the general public, and
purpose or function, which should be
the organization receives or accrues the
contributions or grants from other public
reported on line 12. An amount received
funds over a period of years.
charities, or
from a governmental unit is not treated as
10% or more of its total support must
received from exercising or performing
Do not report gross investment income
come from governmental agencies,
the organization’s tax-exempt purpose or
items as unusual grants. Instead, include
contributions from the general public, and
function if the payment is to enable the
all investment income on line 8.
contributions or grants from other public
organization to provide a service to, or
charities and the facts and circumstances
maintain a facility for, the direct benefit of
See Rev. Rul. 76-440, 1976-2 C.B. 58;
indicate it is a publicly supported
the public (for example, to maintain library
Temporary Regulations section
organization.
facilities that are open to the public). See
1.170A-9T(f)(6)(ii); and Temporary
Temporary Regulations section
Note. An organization will not meet
Regulations sections 1.509(a)-3T(c)(3)
1.170A-9T(f)(8) and Rev. Rul. 81-276,
either of these public support tests if
and (4) for details about unusual grants.
1981-2 C.B. 128.
almost all of its support comes from gross
Reporting contributions not reported
receipts from related activities and an
Unusual grants. An organization that
as revenue. If the organization reports
insignificant amount of its support comes
received any unusual grants during the
any contributions on line 1 of this part
from governmental units and
5-year period should keep for its records
that it does not report as revenue in Part
contributions made directly or indirectly
a list showing, for each year, the name of
VIII or assets in Part X of Form 990, or as
by the general public.
the contributor, the date and amount of
revenue or assets in Form 990-EZ,
the grant, and a brief description of the
Public support is measured using a
explain in Part IV the basis for
grant. If the organization used the cash
5-year computation period. If the
characterizing such transfers as
method for the applicable year, show only
organization was not a section 501(c)(3)
contributions but not as revenue or
the amounts the organization actually
organization for the entire 5-year period in
received during that year. If the
assets. For example, if an organization is
Part II, report amounts only for the years
organization used the accrual method for
a community foundation that receives and
the organization was a section 501(c)(3)
the applicable year, show only the
holds a cash transfer for another
organization.
amounts the organization accrued for that
tax-exempt organization and reports
Line 1. Do not include any ‘‘unusual
year. An example of this list is given
contributions of such property on line 1
grants.’’ See Unusual grants on this page.
below.
without reporting it as revenue in Part VIII
Include membership fees only to the
or assets in Part X, explain the basis for
Do not file this list with the
extent to which the fees are payments to
characterizing the property as
!
organization’s Form 990 or
provide support for the organization rather
contributions but not as revenue or
990-EZ because it may be made
than to purchase admissions,
CAUTION
assets.
available for public inspection.
merchandise, services, or the use of
facilities. To the extent that the
Line 2. Enter tax revenue levied for the
membership fees are payments to
Line 1. Example
organization’s benefit by a governmental
purchase admissions, merchandise,
unit and either paid to the organization or
services, or the use of facilities in a
Year
2010
Description
expended on its behalf. Report this
related activity, report the membership
amount whether or not the organization
Name
Mr.
Undeveloped land
fees on line 12. To the extent that the
includes this amount as revenue on its
Distinguished Donor
membership fees are payments to
financial statements or elsewhere on
purchase admissions, merchandise,
Date of Grant
Form 990 or 990-EZ.
services, or the use of facilities in an
January 15, 2010
unrelated business activity, report the
Line 3. Enter the value of services or
Amount of Grant
membership fees on line 9. See
facilities furnished by a governmental
$60,000
Temporary Regulations section
unit to the organization without charge.
1.170A-9T(f)(7)(iv).
Do not include the value of services or
Include in Part IV a list showing the
Use any reasonable method to
facilities generally furnished to the public
amount of each unusual grant actually
determine the value of noncash
without charge. For example, include the
received each year (if the cash
contributions reported on line 1.
fair rental value of office space furnished
accounting method is used), or accrued
by a governmental unit to the organization
each year (if the accrual accounting
If an organization records a loss on an
without charge but only if the
method is used).
uncollectible pledge that it reported on a
governmental unit does not generally
prior year’s Schedule A, it should deduct
Do not include the names of the
furnish similar office space to the public
that loss from the contribution amount for
!
grantors because Part IV will be
without charge. Report these amounts
the year in which it originally counted that
made available for public
whether or not the organization includes
CAUTION
contribution as revenue. For example, if
inspection.
these amounts as revenue on its financial
the organization reported a pledged
statements or elsewhere on Form 990 or
contribution of $50,000 during tax year
Unusual grants generally are
990-EZ.
2008 but learned during tax year 2010
substantial contributions and bequests
that it would not receive $20,000 of that
from disinterested persons and are:
-4-

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 9