Instructions For Schedule A (Form 990 Or 990-Ez) - 2003


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Department of the Treasury
Internal Revenue Service
Instructions for Schedule A
(Form 990 or 990-EZ)
Section references are to the Internal Revenue Code unless otherwise noted.
501(e), Cooperative Hospital Service
3. Make an entry (including a zero
when appropriate) on all total lines; and
501(f), Cooperative Service
4. Enter “None” or “N/A” if an entire
Organizations of Operating Educational
part does not apply.
Compensation of the Five
Highest Paid Employees Other
501(k), Child Care Organizations
Than Officers, Directors, and
501(n), Charitable Risk Pools.
Trustees . . . . . . . . . . . . . . . .
Specific Instructions
Compensation of the Five
Who Must File
Highest Paid Independent
Attach separate sheets on which you
Contractors for Professional
An organization described in section
follow the same format and sequence
Services . . . . . . . . . . . . . . . .
501(c)(3) or a nonexempt charitable
as on the printed form, if you need
trust described in section 4947(a)(1)
Statements About Activities . . .
more space for any part or line item.
must complete and attach Schedule A
Show totals on the printed form.
Reason for Non-Private
(Form 990 or 990-EZ) to its Form 990
Foundation Status . . . . . . . . .
Put the organization’s name and
or Form 990-EZ.
employer identification number (EIN) on
IV-A Support Schedule . . . . . . . . .
the attached separate sheets and
If an organization is not required to
Private School Questionnaire . .
identify the part or line that the
file Form 990, or Form 990-EZ, it is not
VI-A Lobbying Expenditures by
attachments support.
required to file Schedule A (Form 990
Electing Public Charities . . . . .
You may round off cents to whole
or 990-EZ).
dollars on your return and schedules. If
VI-B Lobbying Activity by
Do not use Schedule A (Form 990 or
you do round to whole dollars, you
Nonelecting Public Charities . .
990-EZ) if an organization is a private
must round all amounts. To round, drop
Information Regarding
foundation. Instead, file Form 990-PF,
amounts under 50 cents and increase
Transfers To and Transactions
Return of Private Foundation.
amounts from 50 to 99 cents to the next
and Relationships With
dollar. For example, $1.39 becomes $1
Noncharitable Exempt
Period Covered
and $2.50 becomes $3.
Organizations . . . . . . . . . . . .
If you have to add two or more
Index . . . . . . . . . . . . . . . . . .
The organization’s Schedule A (Form
amounts to figure the amount to enter
990 or 990-EZ) should cover the same
on a line, include cents when adding
period as the Form 990, or Form
General Instructions
the amounts and round off only the
990-EZ, with which it is filed.
Purpose of Form
Part I—Compensation of
Schedule A (Form 990 or 990-EZ) is
Schedule A (Form 990 or 990-EZ) is
the Five Highest Paid
used by:
considered a part of Form 990, or Form
Section “501(c)(3)” organizations,
990-EZ, for section 501(c)(3)
Employees Other Than
organizations and section 4947(a)(1)
Section 4947(a)(1) nonexempt
nonexempt charitable trusts that are
Officers, Directors, and
charitable trusts.
required to file either form. Therefore,
These organizations must use
any such organization that does not
Schedule A (Form 990 or 990-EZ) to
submit a completed Schedule A (Form
Complete Part I for the five employees
furnish additional information not
990 or 990-EZ) with its Form 990, or
with the highest annual compensation
required of other types of organizations
Form 990-EZ, does not satisfy its filing
over $50,000. Enter the number of
that file Form 990, Return of
requirement and may be charged a $20
other employees with annual
Organization Exempt From Income
a day penalty ($100 a day for large
compensation over $50,000 who are
Tax, or Form 990-EZ, Short Form
organizations). See General Instruction
not individually listed in Part I. Do not
Return of Organization Exempt From
K of the Instructions for Form 990 and
include employees listed in Part V of
Income Tax.
Form 990-EZ for details on this and
Form 990 or in Part IV of Form 990-EZ
other penalties.
(List of Officers, Directors, Trustees,
Section 6033(b) and Rev. Proc.
and Key Employees).
75-50, 1975-2 C.B. 587 require this
To avoid having to respond to
additional information.
requests for missing information, please
In columns (c) through (e), show all
be sure to:
Note: For purposes of these
cash and noncash forms of
instructions, the term “section
1. Complete all applicable line
compensation for each listed employee
501(c)(3)” includes organizations
whether paid currently or deferred. The
exempt under sections:
2. Answer “Yes” or “No” to each
organization may also provide an
question on the return;
attachment to explain the entire year
Cat. No. 11294Q


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