Suggested Guidelines To Complete The Solicitation Report - Olympia - Washington
ADVERTISEMENT
1
2SUGGESTED GUIDELINES TO COMPLETE THE SOLICITATION REPORT
DO NOT RETURN these guidelines with registration documents. Retain them for future reference.
This information is provided to organizations that file IRS Form 990, 990EZ or 990PF and need assistance when completing the
Washington State Solicitation Report of the charitable solicitations registration documents. These are suggested guidelines only
and may not apply to every organization or circumstance. Please be aware that State and Federal reporting requirements may
differ. These suggested guidelines should not be interpreted as legal advice. If additional information is required as it relates to
the reporting organization and its specific activities, please consult a tax professional.
SOLICITATION REPORT LINE ITEM (WA State)
IRS 990, 990EZ OR 990PF LINE ITEM (Federal)
1. The total gross dollar value of all contributions
2007
From Part I, page one: enter the sum of line items
990
1e, 9a (in the right-hand column) and 10a
received from solicitations:
“Solicitations” include, but are not limited to, special events, sale of
2008
From Part VIII, page nine: enter the sum of line
inventory, and amounts collected on behalf of the charitable
990
items 1h, column (A), 8a, 9a and 10a
organization by a commercial fundraiser or commercial coventurer.
990EZ
From Part I, page one: enter the sum of line items
1, 6a (in the right-hand column) and 7a
990PF
From Part I, page one: enter the sum of line items
1, column (a) and 10a
2. The total gross dollar value of revenue from all other
2007
From Part I, page one: enter the sum of line items
sources (not the result of a solicitation):
990
2, 3, 4, 5, 6c, 7, 8d and 11
2008
From Part VIII, page nine, column (A): enter the
990
sum of line items 2g, 3, 4, 5, 6d, 7d, and 11e
From Part I, page one: enter the sum of line items
990EZ
2, 3, 4, 5c and 8
From Part I, column (a), page one: enter the sum
990PF
of line items 3, 4, 5a, 6a and 11
3. The total dollar value of gross receipts:
2007
From Part I, page one: enter the sum of line items
"Gross receipts" include, but are not limited to, contributions, gross
990
9b, 10b and 12
revenue from special events, sales of inventory, goods or services
2008
From Part VIII, page nine: enter the sum of line
(including tickets to events), and all other revenue from solicitations,
990
items 8b, 9b, 10b and 12, column (A)
regardless of custody of funds.
From Part I, page one: enter the sum of line
990EZ
Amounts collected on behalf of the charitable organization by a
items 6b, 7b and 9
commercial fundraiser or commercial coventurer must be included in
From Part I, column (a) page one: enter the sum
gross receipts on line 3.
990PF
of line items 1, 3, 4, 5a, 6a, 10a and 11
4. The total gross dollar value of expenditures used
2007
From Part I, page one: enter the sum of line items
directly for charitable program services:
990
13 and 16
Payments to affiliates may be included if costs involved are not
2008
From Part IX, page ten: enter line item 25,
connected with the administrative or fundraising functions of the
990
column (B)
reporting organization.
990EZ
From Part III, page two: enter line item 32
From Part I, page one: enter line item 25, column
990PF
(a)
5. The total gross dollar value of expenditures used for
2007
From Part I, page one: enter the sum of line
administrative and fundraising:
990
items 9b, 10b, 14 and 15
"Administrative and fundraising costs" include, but are not limited to,
Enter the sum of line items 8b, 9b and 10b from
2008
the following expenses if not directly related to program services:
Part VIII on page nine and lines 25, columns (C)
990
salaries, wages, compensation, legal, accounting, occupancy,
and (D) from Part IX on page ten
equipment costs, printing and publications, telephone, postage,
Enter the sum of line items 6b, 7b and 17 from
supplies, travel, meetings, fees for services, and cost of goods or
990EZ
Part I on page one, minus the amount reported on
inventory sold that are not directly related to program services.
line item 32 from Part III on page two
Amounts paid to or retained by a commercial fundraiser or fundraising
From Part I, page one: enter the sum of line items
990PF
counsel must be included in administrative and fundraising
24, column (a) and 10b
expenditures on line 5.
•
•
•
•
•
•
Charities Program
801 Capitol Way S
PO Box 40234
Olympia, WA 98504
360-725-0378
Fax: 360-664-4250
charities@secstate.wa.gov
990, 990EZ & 990PF Solicitation Report Guidelines Revised 4/09
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Legal