Instructions For Schedule R (Form 990) - Related Organizations And Unrelated Partnerships - 2008 Page 3
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5(J) General or managing partner.
(D) Exempt Code section. State the
organizations, state the name of the entity
Check “Yes” if the filing organization was
section under which the related
that directly controls the related
at any time during its tax year a general
organization is exempt (for example,
partnership in issue. Otherwise, state
partner of a related limited partnership, or
section 501(c)(3), 501(c)(6), or 527). For
“N/A.”
a managing partner or managing member
purposes of Schedule R, an organization
(E) Predominant income. Classify the
that claims exemption is treated as
of a related general partnership, LLC, or
predominant type of partnership income
exempt.
other entity taxable as a partnership.
as:
Otherwise check “No.”
•
(E) Public charity status. For a related
Related;
•
section 501(c)(3) organization, report its
Unrelated; or
Part IV. Identification of
•
public charity status, using the
Investment or other income excluded
appropriate line number (line 1 through
Related Organizations
from tax under section 512, 513, or 514.
11d) corresponding to the public charity
In other words, state which of the three
Taxable as a Corporation
status checked on Schedule A (Form
types listed above is more prevalent than
990), Public Charity Status and Public
the others.
or Trust
Support, Part I. If the related organization
For classification purposes, use the
is a private foundation, use the
In this part, identify any related
definitions of columns (B), (C), and (D)
designation “PF.” If the related
organization treated as a C or S
set forth in the instructions to the
organization is a section 509(a)(3)
corporation or trust for federal tax
Statement of Revenue in Form 990, Part
supporting organization, also indicate
purposes. If the corporation or trust is
VIII.
its type: I, II, III-FI, or III-O (for Type I,
related to the filing organization as its
Type II, Type III functionally integrated, or
parent or as a brother/sister organization,
(F) Share of total income. Enter the
Type III other, respectively).
and the filing organization does not have
dollar amount of the filing organization’s
an ownership interest in the corporation
(F) Direct controlling entity. If the filing
distributable share of the related
or trust, then complete only columns (A),
organization indirectly controls the related
partnership’s total income, in accordance
(B), (C), and (E), and enter “N/A” in
organization through one or more related
with the organization’s profits interest as
columns (D), (F), (G), and (H). Do not
organizations, state the name of the entity
specified by the partnership or LLC
report trusts described within section
that directly controls the related
agreement, for the related partnership’s
401(a).
organization. Otherwise state “N/A.”
tax year ending with or within the filing
organization’s tax year. Use the total
Enter the details of each related
Part III. Identification of
amount reported by the related
organization on a separate line of Part IV.
partnership on Schedule K-1 (Form 1065)
If there are more related organizations to
Related Organizations
for the partnership’s tax year ending with
report in Part IV than space available, use
Taxable as a Partnership
or within the filing organization’s tax year
Schedule R-1, Part IV. Use as many
(total of Schedule K-1, Part III, lines
Schedules R-1 as needed.
In this part, identify any related
1 – 11, plus line 18, tax-exempt income).
organization treated as a partnership for
Some of the information requested
federal tax purposes. If the partnership is
(G) Share of end-of-year assets. Enter
below is derived from Schedule K-1
related to the filing organization by reason
the dollar amount of the filing
(Form 1041) or Schedule K-1 (Form
of being its parent or brother/sister and
organization’s distributable share of the
1120S) issued to the organization. If the
the filing organization is not a partner or
related partnership’s end-of-year total
Schedule K-1 is not available, provide a
member in the partnership, then fill out
assets, in accordance with the
reasonable estimate of the required
only columns (A), (B), and (C), and state
organization’s capital interest as specified
information.
“N/A” in columns (D), (E), (F), (G), (H), (I),
by the partnership or LLC agreement, for
(A) Name, address, and EIN. State the
and (J).
the related partnership’s tax year ending
related organization’s full legal name,
Enter the details of each related
with or within the filing organization’s tax
mailing address, and EIN.
organization on a separate line of Part III.
year. Use Schedule K-1 (Form 1065) for
(B) Primary activity. Briefly describe the
If there are more related organizations to
the partnership’s year ending with or
primary business activity conducted, or
report in Part III than space available, use
within the organization’s tax year to
product or service provided, by the
Schedule R-1, Part III. Use as many
determine this amount by adding the
related organization (for example, holding
Schedules R-1 as needed.
organization’s ending capital account to
company, management company).
the organization’s share of the
Some of the information requested
partnership’s liabilities at year end
below is derived from Schedule K-1
(C) Legal domicile. List the U.S. state
reported on the Schedule K-1.
(Form 1065) issued to the organization. If
(or U.S. possession) or foreign country
the Schedule K-1 (Form 1065) is not
in which the related organization is
(H) Disproportionate allocations.
organized. For a corporation, enter the
available, provide a reasonable estimate
Check “Yes” if the interest of the filing
state of incorporation (or the country of
of the required information.
organization as a partner of the
incorporation for a foreign corporation
(A) Name, address, and EIN. State the
partnership (or as a member of the LLC)
formed outside the U.S.). For a trust or
related partnership’s full legal name,
in any item of income, gain, loss,
other entity, enter the state whose law
mailing address, and EIN.
deduction, or credit, or any right to
governs the organization’s internal affairs
distributions was disproportionate to the
(B) Primary activity. Briefly describe the
(or the foreign country whose law governs
filing organization’s investment in such
primary business activity conducted, or
for a foreign organization other than a
partnership or LLC at any time during the
product or service provided, by the
corporation).
filing organization’s tax year. Otherwise,
related partnership (for example,
check “No.”
investment in other entities, low-income
(D) Direct controlling entity. If the filing
housing, etc.).
organization indirectly controls the related
(I) Code V — UBI amount in box 20 of
organization through one or more related
(C) Legal domicile. List the U.S. state
Schedule K-1 (Form 1065). Enter the
organizations, state the name of the entity
(or U.S. possession) or foreign country
dollar amount, if any, listed as the Code V
that directly controls the related
in which the related partnership is
amount (unrelated business taxable
organization. Otherwise enter “N/A.”
organized (the state or foreign country
income) in box 20 of Schedule K-1 (Form
whose law governs the related
1065) received from the related
(E) Type of entity. Use one of the
partnership’s internal affairs).
partnership for the partnership’s tax year
following codes to indicate the tax
(D) Direct controlling entity. If the filing
ending with or within the filing
classification of the related organization:
organization indirectly controls the related
organization’s tax year. If no Code V
C (corporation or association taxable
partnership through one or more related
amount is listed in box 20, state “N/A. ”
under subchapter C), S (corporation or
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