2006 Instructions For Schedule A (Form 990 Or 990-Ez) printable pdf download

2006

Department of the Treasury

Internal Revenue Service

Instructions for Schedule A

(Form 990 or 990-EZ)

•

Part IV has been revised for

required to file Schedule A (Form 990 or

Section references are to the Internal

organizations to certify that the

990-EZ).

Revenue Code unless otherwise noted.

organization is not a private foundation.

Contents

Page

•

Do not use Schedule A (Form 990 or

Line 13 has been revised to include a

What’s New . . . . . . . . . . . . . . . . . . . . 1

990-EZ) if an organization is a private

functionally integrated organization as

Part I. Compensation of the Five

foundation. Instead, file Form 990-PF,

Type III supporting organization. The line

Highest Paid Employees Other

Return of Private Foundation.

13 table has been modified to require

Than Officers, Directors, and

organizations to report if any supported

Trustees . . . . . . . . . . . . . . . . . . . . . 2

Period Covered

organizations are listed in the supporting

Part II-A. Compensation of the

organization’s governing documents, and

The organization’s Schedule A (Form 990

Five Highest Paid Independent

the amount of support the supporting

or 990-EZ) should cover the same period

Contractors for Professional

organization provided to the supported

as the Form 990, or Form 990-EZ, with

Services . . . . . . . . . . . . . . . . . . . . . 2

organization.

which it is filed.

•

Part II-B. Compensation of the

The definition of gross investment

Five Highest Paid Independent

income under section 509(e) was

Penalties

Contractors for Other Services . . . . 2

amended which affects the calculation of

Schedule A (Form 990 or 990-EZ) is

the public support test.

Part III. Statements About

considered a part of Form 990, or Form

Activities . . . . . . . . . . . . . . . . . . . . 2

990-EZ, for section 501(c)(3)

Part IV. Reason for Non-Private

organizations and section 4947(a)(1)

General Instructions

Foundation Status . . . . . . . . . . . . . . 4

nonexempt charitable trusts that are

Part IV-A. Support Schedule . . . . . . . . 7

required to file either form. Therefore, any

Part V. Private School

Purpose of Form

such organization that does not submit a

Questionnaire . . . . . . . . . . . . . . . . . 9

completed Schedule A (Form 990 or

Schedule A (Form 990 or 990-EZ) is used

Part VI-A. Lobbying

990-EZ) with its Form 990, or Form

by:

Expenditures by Electing

•

990-EZ, does not satisfy its filing

Section 501(c)(3) organizations, and

Public Charities . . . . . . . . . . . . . . . 10

•

requirement and may be charged a $20 a

Section 4947(a)(1) nonexempt

Part VI-B. Lobbying Activity by

day penalty ($100 a day for large

charitable trusts.

Nonelecting Public Charities . . . . . 13

organizations). See General Instruction K

These organizations must use

Part VII. Information Regarding

of the Instructions for Form 990 and Form

Schedule A (Form 990 or 990-EZ) to

Transfers To and Transactions

990-EZ for details on this and other

furnish additional information not required

and Relationships With

penalties.

of other types of organizations that file

Noncharitable Exempt

To avoid having to respond to requests

Form 990, Return of Organization Exempt

Organizations . . . . . . . . . . . . . . . . 13

for missing information, please be sure to:

From Income Tax, or Form 990-EZ, Short

•

Index . . . . . . . . . . . . . . . . . . . . . . . . 15

Complete all applicable line items;

Form Return of Organization Exempt

•

Answer “Yes” or “No” to each question

From Income Tax.

on the return;

•

Section 6033(b) and Rev. Proc. 75-50,

Make an entry (including a zero when

1975-2 C.B. 587 require this additional

What’s New

appropriate) on all total lines; and

•

information.

Enter “None” or “N/A” if an entire part

does not apply.

The following changes were made to

Note. For purposes of these instructions,

reflect provisions from the Pension

the term section 501(c)(3) includes

Protection Act of 2006.

organizations exempt under sections:

•

Line 3c concerning conservation

Specific Instructions

•

easements now requires the attachment

501(e), Cooperative Hospital Service

•

of a detailed statement.

Attach separate sheets on which you

Organizations,

•

New lines 4a through 4e have been

follow the same format and sequence as

501(f), Cooperative Service

added to require information on donor

on the printed form, if you need more

Organizations of Operating Educational

advised funds.

space for any part or line item.

Organizations,

•

Line 4f has been added for sponsoring

Show totals on the printed form.

501(k), Child Care Organizations, and

•

organizations to report the total number of

Put the organization’s name and

501(n), Charitable Risk Pools.

separate funds or accounts owned at the

employer identification number (EIN) on

Who Must File

end of the tax year (other than donor

the attached separate sheets and identify

advised funds) for participating donors,

the part or line that the attachments

An organization described in section

where donors have the right to provide

support.

501(c)(3) or a nonexempt charitable trust

•

advice on the distribution or investment of

The organization may round off cents

described in section 4947(a)(1) must

funds.

to whole dollars on the return and

complete and attach Schedule A (Form

•

Line 4g has been added for sponsoring

schedules. If the organization does round

990 or 990-EZ) to its Form 990 or Form

organizations to report the aggregate

to whole dollars, it must round all

990-EZ.

value of assets held in all funds or

amounts. To round, drop amounts under

accounts (other than donor advised

If an organization is not required to file

50 cents and increase amounts from 50

funds) at the end of the tax year.

Form 990, or Form 990-EZ, it is not

to 99 cents to the next dollar. For

Cat. No. 11294Q

2006 Instructions For Schedule A (Form 990 Or 990-Ez)

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