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

Line 4. Check “Yes” to Line 4 if the

Disqualified person. A disqualified

Part IV-A

organization maintained separate

person is:

Support does not include —

Line

accounts for any participating donor

1. A “substantial contributor,” who

during the tax year even though the

Any amounts an organization receives

is —

donor did not make a contribution for

from the exercise or performance of

a. Any person who gave an

its charitable, educational, or other

that year or the donor has not

aggregate amount of more than $5,000,

purpose or function constituting the

exercised his or her right to make a

if that amount is more than 2% of the

basis for its exemption* . . . . . . . . .

suggestion on the charitable use of

total contributions the foundation or

funds in the account or its distribution

*Note: For organizations that checked the box on

organization received from its inception

for charity.

line 12, the amounts on line 17 of the Support

through the end of the year in which

Schedule are included in support.

Community foundations may

that person’s contributions were

maintain separate accounts for

received.

Any gain upon the sale or exchange of property

participating donors within the meaning

b. The creator of a trust (without

which would be considered under any section of

of this question.

regard to the amount of contributions

the Code as gain from the sale or exchange of a

received by the trust from the creator

capital asset.

Part IV—Reason for

and other persons).

•

Contributions of services for which a deduction is

Any person who is a substantial

Non-Private Foundation

not allowable.

contributor at any time generally

Status

remains a substantial contributor for all

future periods even if later contributions

Support from a governmental unit,

by others push that person’s

Definitions

with certain exceptions described

contributions below the 2% figure

below, includes:

The following terms are used in more

discussed above.

•

than one item in Part IV. The definitions

•

Any amounts received from a

Gifts from the contributor’s spouse

given below generally apply.

governmental unit, including donations

are treated as gifts from the contributor.

•

“Support” (for lines 10, 11, and 12

or contributions and amounts received

Gifts are generally valued at fair

of Part IV), with certain qualified

in connection with a contract entered

market value as of the date the

exceptions described below, means all

into with a governmental unit for the

organization received them.

forms of support including (but not

performance of services or in

2. An officer, director, or trustee of

limited to) —

connection with a government research

the organization or any individual

grant, provided these amounts are not

having powers or responsibilities similar

excluded from the term “support” as

to those of officers, directors, or

Part IV-A

amounts received from exercising or

trustees.

Support includes —

Line

performing the organization’s charitable

3. An owner of more than 20% of

purpose or function.

Gifts, grants, contributions,

the voting power of a corporation,

membership fees . . . . . . . . . . . . .

15 and 16

profits interest of a partnership, or

An amount paid by a governmental

beneficial interest of a trust or an

unit to an organization is not treated as

Any amounts an organization receives

received from exercising or performing

unincorporated enterprise that is a

from the exercise or performance of

its charitable, etc., purpose or function

substantial contributor to the

its charitable, educational, or other

if the payment is to enable the

organization.

purpose or function constituting the

basis for its exemption*. . . . . . . . . .

organization to provide a service to, or

4. A family member of an individual

maintain a facility for, the direct benefit

in the first three categories. A “family

*Note: The amounts on line 17 are included as

member” includes only a person’s

of the public, as for example, to

support only for those organizations that checked

spouse, ancestors, children,

maintain library facilities that are open

the box on line 12. Otherwise, the amounts on

grandchildren, great grandchildren, and

to the public.

line 17 are not included in support.

•

the spouses of children, grandchildren,

Tax revenues levied for the

and great grandchildren.

organization’s benefit and either paid to

Net income from unrelated business

5. A corporation, partnership, trust,

activities, whether or not such

or expended on its behalf.

•

activities are carried on regularly as a

or estate in which persons described in

The value of services or facilities

trade or business . . . . . . . . . . . . .

18 and 19

1 through 4 above own more than 35%

(exclusive of services or facilities

of the voting power, profits interest, or

generally furnished, without charge, to

Gross investment income, such as

beneficial interest. See section

the public) furnished by a governmental

interest, dividends, rents,

4946(a)(1).

unit to the organization without charge.

and royalties . . . . . . . . . . . . . . . .

For example, a city pays the salaries of

Normally. An organization is

personnel to guard a museum, art

Tax revenues levied for the benefit of

an organization and either paid to or

considered “normally” to satisfy the

gallery, etc., or provides the use of a

expended on behalf of such

public support test (for lines 10, 11, and

building rent free. However, the term

organization; and . . . . . . . . . . . . .

12 of the Support Schedule) for its

does not include the value of any

current tax year and the tax year

exemption from Federal, state, or local

The value of services or facilities

immediately following its current tax

tax or any similar benefit.

(exclusive of those generally furnished

year, if the organization satisfies the

to the public without charge) furnished

Indirect contributions from the

applicable support test for the 4 tax

by a governmental unit referred to in

general public are what the

Code section 170(c)(1) to an

years immediately before the current

organization receives from other

organization without charge . . . . . .

tax year.

organizations that receive a substantial

part of their support from general public

If the organization has a material

contributions. An example is the

change (other than from unusual

organization’s share of the proceeds

grants — see instructions for line 28) in

from an annual community chest drive

its sources of support during the current

(such as the United Way or United

tax year, the data ordinarily required in

Fund). These are included on line 15.

the Support Schedule covering the

-3-

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2003 Page 3

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