Instructions For Schedule A (Form 990 Or 990-Ez) - Public Charity Status And Public Support - 2010 Page 5

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Line 5. Enter in column (f) the portion of
purpose. Instead, report these amounts
extent they are payments to purchase
total contributions by each individual,
on line 12.
admissions, merchandise, services, or the
trust, or corporation included on line 1 for
use of facilities in a related activity. For
Line 9. Enter the organization’s net
the years reported that exceeds 2% of the
example, include on this line gross
income from carrying on unrelated
amount reported on line 11, column (f).
receipts from:
business activities, whether or not the
However, the 2% limitation does not apply
A trade or business in which
activities are regularly carried on as a
to contributions from organizations
substantially all work is performed by
trade or business. See sections 512 and
volunteers (such as book fairs and sales
qualifying as publicly supported
513 and the applicable regulations.
organizations under section
of gift wrap paper). See section 513(a)(1).
Include membership fees to the extent
170(b)(1)(A)(vi), governmental units
A trade or business carried on by the
they are payments to purchase
described in section 170(b)(1)(A)(v), and
organization primarily for the convenience
admissions, merchandise, services, or the
other organizations, such as the following,
of its members, students, patients,
use of facilities in an activity that is an
officers, or employees. See section
but only if they also qualify as publicly
unrelated business.
supported organizations under section
513(a)(2).
Net income and net losses from all of
170(b)(1)(A)(vi):
A trade or business which is the selling
the organization’s unrelated business
of merchandise, substantially all of which
Churches described in section
activities should be aggregated. If a net
the organization received as gifts or
170(b)(1)(A)(i);
loss results, enter “-0-” on this line.
contributions. See section 513(a)(3).
Educational institutions described in
“Qualified public entertainment
Line 10. Include all support as defined in
section 170(b)(1)(A)(ii);
activities” or “qualified convention and
section 509(d) that is not included
Hospitals described in section
trade show activities” of certain
elsewhere in Part II. Explain in Part IV the
170(b)(1)(A)(iii); and
organizations. See section 513(d).
nature and source of each amount
Organizations operated for the benefit
Furnishing certain hospital services.
reported. Do not include gain or loss from
of a college or university owned or
See section 513(e).
the sale of capital assets.
operated by a governmental unit
A trade or business consisting of
Line 12. Enter the total amount of gross
described in section 170(b)(1)(A)(iv).
conducting bingo games, but only if the
receipts the organization received from
conduct of such games is lawful. See
The organization should keep for its
related activities for all years reported in
section 513(f).
records a list showing the name of and
Part II. Although an organization may
Qualified pole rentals by a mutual or
amount contributed by each donor (other
otherwise meet the section
cooperative telephone or electric
than a governmental unit or publicly
170(b)(1)(A)(vi), 33
/
% public support test
1
3
company. See section 513(g).
supported organization) whose total gifts
or the 10% facts and circumstances
The distribution of certain low cost
during the years reported exceed 2% of
public support test, it will not be treated as
articles and exchange and rental of
the amount reported on line 11, column
meeting one of these tests if almost all of
members lists. See section 513(h).
(f). An example of this list is given below.
its support consists of gross receipts from
Soliciting and receiving qualified
related activities and an insignificant
sponsorship payments. See section
Do not file this list with the
amount of support comes from
513(i).
!
organization’s Form 990 or
governmental units and public
990-EZ because it may be made
contributions. See Temporary
Line 13. An organization that checks this
CAUTION
available for public inspection.
box should stop here and should not
Regulations section 1.170A-9T(f)(7)(iii).
complete the rest of Part II. It should not
Line 8. Include the gross income from
Include on line 12 gross receipts from
make a public support computation on
interest, dividends, payments with respect
admissions, sales of merchandise,
line 14 or 15 or check any of the boxes on
to securities loans (section 512(a)(5)),
performance of services, or furnishing of
lines 16 through 18.
rents, royalties, and income from similar
facilities in any activity which is not an
sources. Do not include on this line
unrelated trade or business (within the
Example. An organization receives
payments that result from activities of the
meaning of section 513). See section
an exemption letter from the IRS that it is
organization that further its exempt
509(d)(2). Include membership fees to the
exempt from tax under section 501(c)(3)
Line 5. Example
Assumption: 2% of the amount on Schedule A (Form 990 or 990-EZ), Part II, line 11, column (f) is $12,000
Contributors whose total gifts from 2006 through 2010 were in excess of the 2% limitation
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Name
2006
2007
2008
2009
2010
Total
Excess
contributions
(col. (f) minus
the 2%
limitation)
XYZ Foundation
$59,000
$3,000
$18,000
$80,000
$68,000
Banana Office
$12,000
3,000
1,000
16,000
4,000
Supply
Plum
15,000
15,000
30,000
18,000
Corporation
John Smith
5,000
$5,000
5,000
1,000
16,000
4,000
Sue Adams
10,000
10,000
10,000
30,000
18,000
Raisin Trade
20,000
7,000
27,000
15,000
Assoc.
Total. Add the items in column (g). Enter the total here and on Part II, column (f), line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . .
$127,000
-5-

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