Instructions For Schedule R (Form 990) - Related Organizations And Unrelated Partnerships - 2008 Page 5
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5Enter the details of each organization
(D) Section 501(c)(3) partners. Check
deduction, or credit, or any right to
on a separate line of Part VI. If there are
“Yes” if all the partners of the unrelated
distributions was disproportionate to the
more organizations to report in Part VI
partnership (or members of the LLC) are
organization’s investment in such
than space available, use Schedule R-1,
section 501(c)(3) organizations or
partnership or LLC at any time during the
Part VI. Use as many Schedules R-1 as
governmental units (or wholly-owned
filing organization’s tax year. Otherwise,
needed.
subsidiaries of either). Otherwise, check
check “No.”
“No.”
Some of the information requested
(G) Code V — UBI amount in box 20 of
below is derived from Schedule K-1
(E) Share of end-of-year assets. Enter
Schedule K-1 (Form 1065). Enter the
(Form 1065) issued to the organization. If
the dollar amount of the filing
dollar amount, if any, listed as the Code V
the Schedule K-1 is not available, provide
organization’s distributable share of the
amount (unrelated business taxable
a reasonable estimate of the required
unrelated partnership’s total assets, in
income) in box 20 of Schedule K-1 (Form
information.
accordance with the filing organization’s
1065) received from the unrelated
capital interest as specified by the
partnership for the partnership’s tax year
(A) Name, address, and EIN. State the
partnership or LLC agreement, as of the
ending with or within the filing
unrelated partnership’s full legal name,
end of the unrelated partnership’s tax
organization’s tax year. If no Code V
mailing address, and EIN.
year ending with or within the filing
amount is listed in box 20, state “N/A.”
(B) Primary activity. Briefly describe the
organization’s tax year. Use the ending
(H) General or managing partner.
primary business activity conducted, or
capital account reported on Schedule K-1
Check “Yes” if the filing organization was
product or service provided, by the
(Form 1065) for the year ending with or
at any time during its tax year a general
unrelated partnership.
within the filing organization’s tax year.
partner of an unrelated limited
(C) Legal domicile. List the U.S. state
(F) Disproportionate allocations.
partnership, or a managing partner or
(or U.S. possession) or foreign country
Check “Yes” if the interest of the filing
managing member of an unrelated
in which the unrelated partnership is
organization as a partner of the
general partnership, LLC, or other entity
organized (the state or foreign country
partnership (or as a member of the LLC)
taxable as a partnership. Otherwise check
whose law governs the unrelated
in any item of income, gain, loss,
“No.”
partnership’s internal affairs).
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