Instructions For Schedule A (Form 990 Or 990-Ez) - 2003 Page 14
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14Index
A
Full and fair exposition test . . . . . . 10
Noncharitable exempt
Ruling letter request . . . . . . . . . . 10
organization . . . . . . . . . . . . . 12
Accrual to cash basis, worksheet for
conversion to . . . . . . . . . . . . . 6
Normally . . . . . . . . . . . . . . . . 3, 4
G
S
Address, for ruling letter . . . . . . . 10
General Instructions . . . . . . . . . . 1
Scholarships, etc. . . . . . . . . . . . 2
Affiliated groups . . . . . . . . . . 10-11
O
Grassroots expenditures . . . . . . . 10
School . . . . . . . . . . . . . . . . . . 4
Assets test . . . . . . . . . . . . . . . 4
Organization operated for the
Grassroots lobbying
Section 403(b) annuity plan. . . . . . 2
benefit of a governmental unit. . . 4
communications . . . . . . . . . . . 10
Specific Instructions . . . . . . . . . . 1
Organization operated to test for
C
Gross receipts from activities
Statements About Activities . . . . . 2
public safety . . . . . . . . . . . . . 6
related to organization’s
Communication with members . . . 10
Substantial contributor . . . . . . . . 3
charitable, etc., purpose. . . . . . 6
Organizations, related . . . . . . . . . 12
Communication, direct lobbying
Substantial part test . . . . . . . . . . 2
Gross receipts from other than
Organizations, unrelated . . . . . . . 12
and/or grassroots lobbying . . . . 10
Support . . . . . . . . . . . . . . . . . 3
disqualified persons . . . . . . . . 7
Compensation of the Five Highest
Support from a governmental
Group returns . . . . . . . . . . . . . . 11
Paid Employees Other Than
unit . . . . . . . . . . . . . . . . . . . 3
P
Officers, Directors, and Trustees . .
Groups, affiliated . . . . . . . . . . 10-11
Support Schedule . . . . . . . . . . . 6
Part I . . . . . . . . . . . . . . . . . . . 1
. . . . . . . . . . . . . . . . . . . . . 1
Supporting organization . . . . . . . 5
Part II . . . . . . . . . . . . . . . . . . . 2
Compensation of the Five Highest
H
Part III . . . . . . . . . . . . . . . . . . 2
Paid Independent Contractors
Hospital medical research
for Professional Services . . . . . 2
Part IV . . . . . . . . . . . . . . . . . . 3
T
organization . . . . . . . . . . . . . 4
Compensation or repayment . . . . . 2
Part IV-A . . . . . . . . . . . . . . . . . 6
Test, assets . . . . . . . . . . . . . . . 4
Hospital or cooperative hospital
Contributions in excess of the 2%
Part V . . . . . . . . . . . . . . . . . . 7
Test, expenditure . . . . . . . . 2, 4, 9
service organization . . . . . . . . 4
limitation . . . . . . . . . . . . . . . 6
Part VI-A . . . . . . . . . . . . . . . . . 9
Test, full and fair exposition . . . . . 10
Contributions, membership fees,
Part VI-B . . . . . . . . . . . . . . . . . 12
Test, public support, facts and
and gross receipts from
Part VII . . . . . . . . . . . . . . . . . . 12
I
circumstances, . . . . . . . . . . . . 5
disqualified persons . . . . . . . . 6
Penalties . . . . . . . . . . . . . . . . . 1
Indirect contributions . . . . . . . . . 3
Test, public support, section
Control, common, element of . . . . 12
Period covered . . . . . . . . . . . . . 1
509(a)(1) . . . . . . . . . . . . . . . 4
Information Regarding Transfers
Control, limited . . . . . . . . . . . . . 11
To and Transactions and
Private School Questionnaire . . . 7-9
Test, substantial part . . . . . . . . . 2
Relationships With Noncharitable
Pub. 525, Taxable and Nontaxable
Tests, public support, section
Exempt Organizations . . . . . . . 12
Income . . . . . . . . . . . . . . . . 2
509(a)(2) . . . . . . . . . . . . . . . 5
D
Public charities, electing . . . . . . . 2
Transfers . . . . . . . . . . . . . . . . 12
Definitions . . . . . . . . . . . . . . . . 3
Public charities, nonelecting . . . . . 2
Direct lobbying
L
Public support test, facts and
communications . . . . . . . . . . . 10
Legislation . . . . . . . . . . . . . . . . 10
U
circumstances . . . . . . . . . . . . 5
Direct lobbying expenditures . . . . . 10
Legislation, attempting to
Unrelated organizations . . . . . . . 12
Public support test, section
Disqualified person . . . . . . . . . . 3
influence . . . . . . . . . . . . . . . 9
Unusual grants . . . . . . . . . . . . . 7
509(a)(1) . . . . . . . . . . . . . . . 4
Legislation, specific . . . . . . . . . . 10
Public support tests, section
Limited control . . . . . . . . . . . . . 11
E
509(a)(2) . . . . . . . . . . . . . . . 5
W
Lobbying Activity by Nonelecting
Exempt organization,
Purpose of form . . . . . . . . . . . . 1
Who must file . . . . . . . . . . . . . . 1
Public Charities . . . . . . . . . . . 12
noncharitable . . . . . . . . . . . . 12
Worksheet — accrual to cash
Lobbying Expenditures by Electing
Expenditure test . . . . . . . . . 2, 4, 9
basis, conversion to . . . . . . . . 6
Public Charities . . . . . . . . . . . 9
Q
Expenditures, exempt purpose . . . 9
Qualify . . . . . . . . . . . . . . . . . . 2
Expenditures, lobbying . . . . . . . . 9
M
Medical research . . . . . . . . . . . . 4
R
F
Related organizations . . . . . . . . . 12
Family members . . . . . . . . . . . . 3
Relationship, historic and
Form 4720 . . . . . . . . . . . . . . . . 11
N
continuing . . . . . . . . . . . . . . . 12
Form 5768 . . . . . . . . . . . . . . . . 2
Non-Private Foundation Status,
Returns, group . . . . . . . . . . . . . 11
Reason for . . . . . . . . . . . . . . 3
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