Instructions For Schedule A (Form 990 Or 990-Ez) - 2003 Page 6
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section 501(c)(4), (5), or (6) that meet
attach an additional schedule for the
Fundraising events, income from
the tests of section 509(a)(2) (described
other years.
which is not taxable as unrelated
in line 12). General principles governing
business income because —
Lines 15, 16, 17, 26, and 27. See
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supporting organizations are described
Substantially all the work is
Part IV, Definitions. See also
in Regulations section 1.509(a)-4.
performed without compensation, or
Regulations section 1.509(a)-3 for the:
•
Carried on by the organization
For column (b), identify the
1. Distinction between gross
primarily for the convenience of its
organization supported if it is included
receipts from gifts and contributions,
members, or
in lines 5 through 12. For example, if
grants, and gross investment income,
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Consists of the selling of
your organization supported a hospital,
and
merchandise, substantially all of which
enter “7” in column (b).
2. Definition of membership fees
has been received by the organization
and a bureau or similar agency of a
as gifts or contributions (section
Line 14. Organization Operated to
governmental unit.
513(a)(1), (2), or (3)).
Test for Public Safety. Check the box
on line 14 only if the organization has
Line 26b. Contributions in Excess of
Note: Organizations completing line 26
received a ruling from the IRS that it is
the 2% Limitation. Prepare a list for
should note the instructions and
organized and operated primarily to test
your files to show the name of and
examples for lines 10 or 11 regarding
for public safety.
amount contributed by each person
the public support test applicable to
(other than a governmental unit or
their type of organization.
Part IV-A—Support
publicly supported organization) whose
Organizations completing line 27
total gifts for 1999 through 2002
Schedule
should note the instructions and
exceeded the amount shown in line
examples for line 12 for guidance in
26a. (Do not file this list with your
Complete the Support Schedule if a
computing their public support test.
box on line 10, 11, or 12 was checked.
return.) Enter the total of all these
Line 17. Gross Receipts From
excess amounts on line 26b. An
Note: The Support Schedule must be
Activities Related to Organization’s
example of such a list for line 26b is
completed on the cash method of
Charitable, etc., Purpose. Include
given below.
accounting.
income generated by the organization’s
Line 27a. Contributions, Membership
For example, if a grantor makes a
exempt function activities (charitable,
Fees, and Gross Receipts From
grant to an organization payable over a
educational, etc.) and by its nontaxable
Disqualified Persons. For amounts
term of years, such grant will be
fundraising events (excluding any
included in lines 15, 16, and 17 that
includible in the support fraction of the
contributions received, which are
were received from a “disqualified
grantee organization only when and to
reported on line 15).
person,” prepare a list for your records
the extent amounts payable under the
Examples include income from:
to show the name of, and total amounts
grant are received by the grantee.
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Ticket sales to performances by a
received in each year from each
If the organization uses the accrual
symphony orchestra
“disqualified person.” (Do not file this
•
Raffles, bingo, or
list with your return.) Enter the sum of
method of accounting, a worksheet
such as the one that follows may be
used to convert any revenue account
Line 26b Example
from an accrual basis to a cash basis.
Amount on line 26a of 2003 Schedule A (2% limitation) . . . . . . . . . . . . .
$12,000
Worksheet to convert a revenue
Contributors whose total gifts from 1999 through 2002 were in excess of the 2%
account from the accrual to the cash
limitation
basis
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Name
1999
2000
2001
2002
Total
Excess
1. Revenue per books
contri-
(accrual basis) . . . . . . . . . . .
butions
2. Add:
(col. (f) less
the
a. Beginning-of-year entry
2%
(if any) reversing accrual of
limitation)
income at the end of the prior
year; and . . . . . . . . . . . . . .
XYZ Foundation
$59,000
$ 3,000
$62,000
$50,000
b. Any amounts collected during
the year that were not credited
to the revenue account in the
Apple Office
$12,000
3,000
15,000
3,000
current year . . . . . . . . . . . .
Supply
3. Subtotal . . . . . . . . . . . . . . .
4. Less:
Plum Corporation
15,000
15,000
30,000
18,000
Income accrued during the
current year but not collected
John Smith
5,000
$5,000
5,000
1,000
16,000
4,000
as of the end of the year . . . .
5. Revenue on a cash basis . . .
Sue Adams
10,000
10,000
20,000
8,000
If the organization has not existed
Apple Trade
20,000
7,000
27,000
15,000
during the whole period the Support
Assoc.
Schedule covers, fill in the information
for the years that apply. If the
Total (Carry the total of column (g) to line 26(b) of the 2003 Schedule A
organization’s status is based on years
(Form 990 or 990-EZ)).
$98,000
not shown in the Support Schedule,
-6-
Instructions for Schedule A (Form 990 or 990-EZ)
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