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

reporting organization and an unrelated

if the reporting organization guaranteed

than one entry on line 51d, specify, on

noncharitable exempt organization,

the other’s loans.

the attached sheet, which transfer or

regardless of its amount, if the reporting

transaction you are describing.

Line 51b(vi). Answer “Yes” if either

organization received less than

organization performed services or

adequate consideration. There is

Line 52. Reporting of certain

membership or fundraising solicitations

adequate consideration where the fair

relationships. Enter on line 52 each

for the other.

market value of the goods, other

noncharitable exempt organization to or

assets, or services furnished by the

with which the reporting organization is

Line 51c. Complete line 51c

reporting organization is not more than

related, or affiliated, as defined above.

regardless of whether the noncharitable

the fair market value of the goods,

If the control factor or the historic and

exempt organization is related to or

other assets or services received from

continuing relationship factor (or both)

closely affiliated with the reporting

the unrelated noncharitable exempt

is present at any time during the year,

organization. For the purposes of this

organization. The “exception” described

you must identify the organization on

line, “facilities” includes office space

below does not apply to transactions for

line 52 even if neither factor is present

and any other land, building, or

less than adequate consideration.

at the end of the year.

structure whether owned or leased by,

Answer “Yes” for any transaction,

or provided free of charge to, the

including transfers for adequate

Do not enter unrelated noncharitable

reporting organization or the

consideration, between the reporting

exempt organizations on line 52 even if

noncharitable exempt organization.

organization and an unrelated

you report transfers to or transactions

noncharitable exempt organization if

Line 51d. Use this schedule to

with those organizations on line 51. For

the amount involved is more than $500.

describe the transfers and transactions

example, if you reported a one-time

The “amount involved” is the fair market

for which you entered “Yes” on lines

transfer to an unrelated noncharitable

value of the goods, services, or other

51a through 51c above. You must

exempt organization on line 51a(ii), you

assets furnished by the reporting

describe each transfer or transaction for

should not list the organization on line

organization.

which you answered “Yes.” You may

52.

combine all of the cash transfers (line

Exception. If a transaction with an

51a(i)) to each organization into a

unrelated noncharitable exempt

Column (b). Enter the exempt

single entry. Otherwise, make a

organization was for adequate

category of the organization; for

consideration and the amount involved

separate entry for each transfer or

example, “501(c)(4).”

was $500 or less, it is not necessary to

transaction.

answer “Yes” for that transaction.

Column (c). In most cases, a

Column (a). For each entry, enter

Line 51b(iii). Answer “Yes” for

simple description, such as “common

the line number from lines 51a through

transactions in which the reporting

directors” or “auxiliary of reporting

51c. For example, if you answered

organization was either the lessor or

organization” will be sufficient. If you

“Yes” to line 51b(iii), enter “b(iii)” in

the lessee.

need more space, write “see attached”

column (a).

Line 51b(iv). Answer “Yes” if either

in column (c) and use a separate sheet

organization reimbursed expenses

to describe the relationship. If you list

Column (d). If you need more

incurred by the other.

space, write “see attached” in column

more than one organization on line 52,

Line 51b(v). Answer “Yes” if either

(d) and use an attached sheet for your

identify which organization you are

describing on the attached sheet.

organization made loans to the other or

description. If you are making more

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Instructions for Schedule A (Form 990 or 990-EZ)

Instructions For Schedule A (Form 990 Or 990-Ez) - 2003 Page 13

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