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Use any reasonable method to

Line 1. Example

To the extent that the membership

determine the value of noncash

fees are payments to purchase

Year

2010

Description

contributions reported on line 1.

admissions, merchandise, services, or the

If an organization records a loss on an

use of facilities in a related activity,

Name

Mr.

Undeveloped land

uncollectible pledge that it reported on a

include the membership fees on this line

Distinguished Donor

prior year’s Schedule A, it should deduct

2. See Regulations section 1.509(a)-3(h).

Date of Grant

that loss from the contribution amount for

January 15, 2010

the year in which it originally counted that

Line 3. Include gross receipts from:

contribution as revenue. For example, if

Amount of Grant

•

A trade or business in which

the organization reported a pledged

$60,000

substantially all work is performed by

contribution of $50,000 during tax year

volunteers (such as book fairs and sales

2008 but learned during tax year 2010

Include in Part IV a schedule showing the

that it would not receive $20,000 of that

of gift wrap paper). See section 513(a)(1).

amount of each unusual grant actually

pledged contribution, it should deduct

•

received each year (if the cash

A trade or business carried on by the

$20,000 from the amount reported in Part

accounting method is used), or accrued

organization primarily for the convenience

III, line 1, column (c) for tax year 2008.

each year (if the accrual accounting

of its members, students, patients,

Support from a governmental unit.

method is used).

officers, or employees. See section

Include on line 1 support received from a

513(a)(2).

Do not include the names of the

governmental unit. This includes any

•

grantors because Part IV will be

A trade or business which is the selling

amounts received from a governmental

made available for public

of merchandise, substantially all of which

unit, including donations or contributions

CAUTION

inspection.

the organization received as gifts or

and amounts received in connection with

a contract entered into with a

contributions. See section 513(a)(3).

Unusual grants generally are

governmental unit for the performance of

substantial contributions and bequests

•

“Qualified public entertainment

services or in connection with a

from disinterested persons and are:

activities” or “qualified convention and

government research grant, unless the

1. Attracted because of the

trade show activities” of certain

amounts are received from exercising or

organization’s publicly supported nature,

organizations. See section 513(d).

performing the organization’s tax-exempt

2. Unusual and unexpected because

•

Furnishing certain hospital services.

purpose or function, which should be

of the amount, and

reported on line 2. An amount received

See section 513(e).

3. Large enough to endanger the

from a governmental unit is not treated as

•

organization’s status as normally meeting

A trade or business consisting of

received from exercising or performing

the 33

% public support test.

conducting bingo games, but only if the

the organization’s tax-exempt purpose or

conduct of such games is lawful. See

function if the payment is to provide

For a list of other factors to be

section 513(f).

services, facilities, or products primarily

considered in determining whether a

•

Qualified pole rentals by a mutual or

for the economic benefit of the payee. For

grant is an unusual grant, see Temporary

cooperative telephone or electric

example, if a state agency pays an

Regulations section 1.509(a)-3T(c)(4).

organization to operate an institute to

company. See section 513(g).

An unusual grant is excluded even if

train employees from various industries in

•

The distribution of certain low cost

the organization receives or accrues the

the principles of management and

funds over a period of years.

articles and exchange and rental of

administration, the funds received should

members lists. See section 513(h).

Do not report gross investment income

be included on line 2 as support related to

•

items as unusual grants. Instead, include

Soliciting and receiving qualified

the exercise or performance of the

all investment income on line 10a.

sponsorship payments. See section

organization’s tax-exempt purpose. See

Regulations section 1.509(a)-3(g).

513(i).

See Rev. Rul. 76-440, 1976-2 C.B. 58;

Regulations section 1.170A-9(f)(6)(ii); and

Unusual grants. An organization that

Temporary Regulations sections

received any unusual grants during the

Line 4. Enter tax revenue levied for the

1.509(a)-3T(c)(3) and 1.509(a)-3T(c)(4)

5-year period, should keep for its records

organization’s benefit by a governmental

for details about unusual grants.

a list showing, for each year, the name of

unit and either paid to the organization or

the contributor, the date and amount of

Reporting contributions not reported

expended on its behalf. Report this

the grant, and a brief description of the

as revenue. If the organization reports

amount whether or not the organization

grant. If the organization used the cash

any contributions on line 1 of this Part

includes this amount as revenue on its

method for the applicable year, show only

that it does not report as revenue in Part

financial statements or elsewhere on

amounts the organization actually

VIII or assets in Part X of Form 990, or as

Form 990 or 990-EZ.

received during that year. If the

revenue or assets in Form 990-EZ,

organization used the accrual method for

explain in Part IV the basis for

Line 5. Enter the value of services or

the applicable year, show only amounts

characterizing such transfers as

the organization accrued for that year. An

facilities furnished by a governmental unit

contributions but not as revenue or

example of this list is given below.

to the organization without charge. Do not

assets. For example, if an organization is

a community foundation that receives and

include the value of services or facilities

Do not file this list with the

holds a cash transfer for another

generally furnished to the public without

organization’s Form 990 or

tax-exempt organization and reports

charge. For example, include the fair

990-EZ because it may be made

CAUTION

contributions of such property on line 1

rental value of office space furnished by a

available for public inspection.

without reporting it as revenue in Part VIII

governmental unit to the organization

or assets in Part X, explain the basis for

without charge, but only if the

characterizing the property as

governmental unit does not generally

contributions but not as revenue or

furnish similar office space to the public

assets.

without charge. Report these amounts

Line 2. Include gross receipts from

whether or not the organization includes

admissions, merchandise sold, services

these amounts as revenue on its financial

performed, or facilities furnished in any

statements or elsewhere on Form 990 or

activity that is related to the organization’s

990-EZ.

tax-exempt purpose (such as charitable,

educational, etc.).

-7-

Instructions For Schedule A (Form 990 Or 990-Ez) - Public Charity Status And Public Support - 2010 Page 7

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