Instructions For Schedule A (Form 990 Or 990-Ez) - Public Charity Status And Public Support - 2010 Page 9
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9Part IV. Supplemental
and do not complete the rest of this
If Form 990 or 990-EZ is for the
schedule. The organization qualifies as a
organization’s sixth tax year as a
TIP
Information
publicly supported organization for 2010.
section 501(c)(3) organization,
and it checked the box on line 20, it
Use Part IV to provide the narrative
Note. The alternative test for
should compute the public support
explanations required, if applicable, by
organizations experiencing substantial
percentage and the investment income
Part II, line 10, Part II, line 17a or 17b,
and material changes in its sources of
percentage on its Form 990 for its first 5
and Part III, line 12. Also use Part IV to
support, other than from unusual grants,
tax years. If its public support percentage
provide other narrative information
has been eliminated.
for its first 5 tax years is more than 33
/
%
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required by these instructions or to
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Line 20. If the organization did not check
and the investment income percentage
supplement responses to questions on
the box on line 14, 19a, or 19b, it does
for its first 5 tax years is not more than
Schedule A (Form 990 or 990-EZ).
not qualify as a publicly supported
33
/
%, it will qualify as a public charity for
Identify the specific part and line number
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organization under section 509(a)(2) for
its sixth tax year. If the organization
that the response supports, in the order in
the 2010 tax year and should check the
qualifies in this manner, explain in Part IV.
which they appear on Schedule A (Form
box on this line. If the organization does
990 or 990-EZ). Part IV can be duplicated
not qualify as a public charity under any
If the organization does not qualify
if more space is needed.
of the boxes on Schedule A (Form 990 or
as a publicly supported
TIP
990-EZ), Part I, lines 1 through 11, it is a
organization under section
Do not include in Part IV the
!
private foundation as of the beginning of
509(a)(2), it can complete Part II to
names of any donors, grantors, or
the tax year and should not file Form 990,
determine if the organization qualifies as
contributors because Part IV will
CAUTION
Form 990-EZ, or Schedule A (Form 990
a publicly supported organization under
be made available for public inspection.
or 990-EZ) for the 2010 tax year. Instead,
section 170(b)(1)(A)(vi).
the organization should file Form 990-PF,
and check Initial return of a former public
charity on the top of page 1 of Form
990-PF.
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