Instructions For Schedule A (Form 990 Or 990-Ez) - Public Charity Status And Public Support - 2010 Page 6
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9Part III. Support Schedule
and qualifies as a public charity under
generally provides facilities or services
section 170(b)(1)(A)(vi) effective March
directly for the benefit of the general
for Organizations
25, 2010, its date of incorporation. The
public on a continuing basis.
•
organization uses a calendar year
If the organization is a membership
Described in Section
accounting period. When the organization
organization, explain whether the
509(a)(2)
prepares Part II for 2010 through 2014, it
solicitation for dues-paying members is
should check the box on line 13 and
designed to enroll a substantial number of
should not complete the rest of Part II.
persons from the community, whether
If an organization checked the box
!
When the organization prepares Part II for
dues for individual members have been
on line 9 of Part I, it should
2015 and subsequent years, it should not
fixed at rates designed to make
complete Part III. If the
CAUTION
check the box on line 13 and should
membership available to a broad
organization checks the box on line 14 of
complete the rest of Part II.
cross-section of the interested public, and
Part III, it should stop there and not
whether the activities of the organization
complete the rest of Part III.
An organization in its first 5 years
will likely appeal to persons having some
as a section 501(c)(3)
TIP
If the organization checked the
broad common interest or purpose.
organization should make the
box on line 9 of Part I and also
TIP
Line 17b. If the organization did not
public support computations on a copy of
checks the box on line 20 of Part
check a box on line 13, 16a, 16b, or 17a,
Schedule A that it keeps for itself. An
III, the organization should complete Part
and line 15 is 10% or more, and if the
organization should carefully monitor its
II to determine if it qualifies as a publicly
organization meets the ‘‘facts and
public support on an ongoing basis to
supported organization under section
circumstances’’ test, check the box on
ensure that it will meet a public support
170(b)(1)(A)(vi). If it does qualify, the
this line and do not complete the rest
test in the sixth year and succeeding
organization should instead check the box
of Part II. The organization qualifies as a
years.
on line 5, 7, or 8 of Part I, whichever
publicly supported organization for 2010.
Line 14. Round to the nearest hundredth
applies.
If this box is checked, explain in Part IV
decimal point in reporting the percentage
how the organization meets the ‘‘facts
Public Support Test. For an
of public support. For example, if the
and circumstances’’ test in Temporary
organization to qualify as a publicly
organization calculates its public support
Regulations section 1.170A-9T(f)(3).
supported organization under section
percentage as 58.3456%, this percentage
Include the same information identified in
509(a)(2):
would be rounded to 58.35% when
•
the instructions for line 17a on this page.
reported on line 14.
More than 33
/
% of its support must
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come from contributions, membership
Note. The alternative test for
Line 15. For 2010, enter the public
fees, and gross receipts from activities
organizations experiencing substantial
support percentage from the 2009
related to its exempt functions or from
and material changes in its sources of
Schedule A (Form 990 or 990-EZ), Part II,
amounts which are not unrelated trades
support, other than from unusual grants,
line 14. Round to the nearest hundredth
or businesses under section 513, and
has been eliminated.
decimal point in reporting the percentage
•
No more than 33
/
% of its support
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of public support.
3
Line 18. If the organization did not check
must come from gross investment income
Line 16a. If the organization did not
a box on line 13, 16a, 16b, 17a, or 17b, it
and net unrelated business income
check the box on line 13, and line 14 is
does not qualify as a publicly supported
(less section 511 tax) from businesses
% or more, check the box on this
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/
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organization under section
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acquired by the organization after June
line and do not complete the rest of
170(b)(1)(A)(iv) or 170(b)(1)(A)(vi) for the
30, 1975.
Part II. The organization qualifies as a
2010 tax year and should check the box
publicly supported organization for 2010
Public support is measured using a
on this line. If the organization does not
and 2011.
5-year computation period. If the
qualify as a public charity under any of
organization was not a section 501(c)(3)
the boxes in Part I, lines 1 through 11, it is
Line 16b. If the organization did not
organization for the entire 5-year period in
a private foundation as of the beginning of
check a box on line 13 or 16a, and line 15
Part III, report amounts only for the years
% or more, check the box on this
the 2010 tax year and should not file
is 33
/
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the organization was a section 501(c)(3)
line and do not complete the rest of
Form 990, Form 990-EZ, or Schedule A
organization.
Part II. The organization qualifies as a
(Form 990 or 990-EZ) for the 2010 tax
year. Instead, the organization should file
publicly supported organization for 2010.
Line 1. Do not include any ‘‘unusual
Form 990-PF, and check Initial return of a
Line 17a. If the organization did not
grants.’’ See Unusual grants on page 7.
former public charity on the top of page 1
check a box on line 13, 16a or 16b, and
Include membership fees only to the
of Form 990-PF.
line 14 is 10% or more, and if the
extent to which the fees are payments to
organization meets the ‘‘facts and
provide support for the organization rather
If Form 990 or 990-EZ is for the
circumstances’’ test, check the box on
than to purchase admissions,
organization’s sixth tax year as a
TIP
this line and do not complete the rest
merchandise, services, or the use of
section 501(c)(3) organization,
of Part II. The organization qualifies as a
facilities. To the extent that the
and it checked the box on line 18, it
publicly supported organization for 2010
membership fees are payments to
should compute the public support
and 2011.
purchase admissions, merchandise,
percentage on its Form 990 or 990-EZ for
If this box is checked, explain in Part
services, or the use of facilities in a
its first 5 tax years. If its public support
IV how the organization meets the ‘‘facts
related activity, include the membership
percentage for its first 5 tax years is
and circumstances’’ test in Temporary
fees on line 2. See Regulations section
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/
% or more, or if it meets the 10%
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Regulations section 1.170A-9T(f)(3).
1.509(a)-3(h). To the extent that the
facts and circumstances test for its first
Include the following information.
membership fees are payments to
five tax years, it will qualify as a public
•
Explain whether the organization
purchase admissions, merchandise,
charity for its sixth tax year. If the
maintains a continuous and bona fide
services, or the use of facilities in an
organization qualifies in this manner,
program for solicitation of funds from the
activity that is not an unrelated business
explain in Part IV.
general public, community, membership
under section 513, report the membership
group involved, governmental units or
If the organization does not qualify
fees on line 3. To the extent that the
other public charities.
as a publicly supported
membership fees are payments to
TIP
•
List all other facts and circumstances,
organization under section
purchase admissions, merchandise,
including the sources of support, whether
170(b)(1)(A)(vi), it can complete Part III to
services, or the use of facilities in an
the organization has a governing body
determine if it qualifies as a publicly
activity that is an unrelated business,
which represents the broad interests of
supported organization under section
report the net amount either on line 10b
the public, and whether the organization
509(a)(2).
or line 11, as appropriate.
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