Instructions For Schedule A (Form 990 Or 990-Ez) - 2008 Page 3

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value of its endowment, directly in
the instructions for Part III below
Type III — Other. Check this box if the
conducting medical research. Either test
regarding how an organization may
organization is not described as a Type I,
may be met based on a computation
qualify as a publicly supported
Type II, or Type III - Functionally
period consisting of the immediately
organization under section 509(a)(2).
Integrated organization.
preceding tax year or the immediately
Line 10. Check the box only if the
Line 11e. A section 509(a)(3)
preceding 4 tax years.
organization has received a ruling from
supporting organization cannot be
If an organization does not satisfy
the IRS that it is organized and operated
controlled by disqualified persons, other
either the assets test or the expenditure
primarily to test for public safety.
than foundation managers. Section
test, it may still qualify as a medical
509(a)(1) or (2) organizations and
Line 11. Check the box if the
research organization based on the
foundation managers who are
organization is a supporting
circumstances involved.
disqualified persons only as a result of
organization. For more information about
being foundation managers are not
supporting organizations, see
These tests are discussed in
treated as disqualified persons.
Regulations section 1.509(a)-4, and
Regulations sections 1.170A-9(d)(2)(v)
sections 509(a)(3) and 509(f).
and (vi). Under these tests, value the
Line 11f. The organization’s
organization’s assets as of any day in its
exemption letter or subsequent
If the organization is a supporting
tax year using the same day every year,
determination letter may state the type of
organization, it must also check either
and value the endowment at fair market
supporting organization it is. If it does,
box 11a, 11b, 11c, or 11d to show the
value, using commonly accepted
check the box on this line. If the letter
type of supporting organization it is.
valuation methods. See Regulations
does not state the type, leave this line
The organization must also complete
section 20.2031.
blank.
lines 11e through 11g, and the table on
Line 5. Check the box and complete
line 11h.
A grantor to a section 509(a)(3)
Part II if the organization receives and
Line 11a – 11d. Use the information
supporting organization, acting in good
manages property for and expends funds
below to determine the supporting
faith, may rely on this letter in determining
to benefit a college or university that is
organization’s type. If the organization
whether the organization is a Type I, Type
owned or operated by one or more states
checks the box on line 11f, the letter the
II, or Type III organization. The grantor
or political subdivisions. The school must
organization received from the IRS
may also rely on certain representations
be an organization described in the
identifies its type. If the box checked on
made by the organization, or may rely on
instructions for line 2.
line 11a to 11d is different from the type
a reasoned written opinion of counsel of
stated in the letter, provide an explanation
Expending funds to benefit a college or
either the grantor or the organization that
in Part IV. If the organization does not
university includes acquiring and
the organization is a functionally
check the box on line 11f, it should check
maintaining the campus, its buildings and
integrated Type III supporting
the box on lines 11a to 11d that best
equipment, granting scholarships and
organization. See Notice 2006-109,
describes the type of supporting
student loans, and making any other
2006-51 I.R.B. 1121, section 3.01.
organization it is.
payments in connection with the normal
Line 11h. An organization checking a
Type I. A Type I supporting
functions of colleges and universities.
box on line 11 must complete the table on
organization is operated, supervised, or
The organization must meet the same
line 11h.
controlled by one or more publicly
public support test described below for
Columns (i) and (ii). List the name and
supported organizations. If the
line 7. See Rev. Rul. 82-132, 1982-2 C.B.
employer identification number (EIN) for
organization can answer ‘‘Yes’’ to the
107.
each supported organization.
following question, check the box for
Column (iii). For each supported
Line 6. Only a federal, state, or local
Type I.
organization named in column (i), show
government or government unit that has
Does the governing body, officers or
which line number (from lines 1 through
received an exemption letter recognizing
membership of the supported public
9) best describes the supported
it as tax-exempt under section 501(c)(3)
charity(ies) select a majority of the
organization. For example, if the
should check this box. See Rev. Rul.
supporting organization’s officers,
organization supported a hospital, enter
60-384, 1960-2 C.B. 172.
directors, or trustees?
‘‘3’’ in column (iii). If the organization
Line 7. Check the box and complete
Type II. A Type II supporting
supported a federal, state, local
Part II if the organization meets a section
organization is supervised or controlled
government, or governmental unit, or a
170(b)(1)(A)(vi) public support test. See
in connection with one or more publicly
foreign government, enter ‘‘6’’ in column
instructions for Part II below regarding
supported organizations. If the
(iii).
how an organization may qualify as a
organization can answer ‘‘Yes ’’ to the
Column (iv). Check ‘‘Yes’’ if the
publicly supported organization under
following question, check the box for
supported organization named in
section 170(b)(1)(A)(vi).
Type II.
column (i) is specifically named as a
Line 8. Check the box and complete
Do the same persons, such as
supported organization in the
Part II if the organization is a community
directors, trustees, and officers supervise
organization’s declaration of trust, articles
trust and meets a section 170(b)(1)(A)(vi)
or control the supported organization(s)
of incorporation, or other governing
public support test. A community trust is a
and the supporting organization?
document. An organization that supports
charity that attracts large contributions for
Type III — Functionally Integrated.
non-designated publicly supported
the benefit of a particular community or
Check this box if:
organizations and meets the
area, often initially from a small number of
requirements of Regulations section
1. The organization is not described in
donors, and is generally governed by
1.509(a)-4(d)(2)(i) (relating to designating
Type I or Type II above;
representatives of its particular
the publicly supported organizations by
2. The organization’s activities
community or area. See Temporary
class or purpose rather than by name)
perform the functions of, or carry out the
Regulations sections
should not complete column (iv) but
purposes of, the publicly supported
1.170A-9T(f)(10)-(12).
should provide a statement in Part IV
organizations; and
explaining how it meets these
A community trust claiming it
3. But for the organization’s
!
requirements.
qualifies as a public charity should
involvement, such activities would
Column (v). Check ‘‘Yes’’ if the
check the box on line 8 whether it
normally be engaged in by the publicly
CAUTION
organization notified the supported
is structured as a corporation or as a
supported organizations themselves.
organization named in column (i) of its
trust.
See Regulations section
support.
Line 9. Check the box and complete
1.509(a)-4(i)(3)(ii); Notice 2006-109,
Part III if the organization meets both of
2006-51 I.R.B. 1121; and any further
Note. Only Type III organizations are
the section 509(a)(2) support tests. See
related guidance for more information.
required to answer this question.
-3-

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