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

•

Column (vi). Check ‘‘Yes’’ if the

the extent to which the fees are payments

Include in Part IV a list showing the

supported organization named in

to provide support for the organization

amount of each unusual grant actually

column (i) is organized in the United

rather than to purchase admissions,

received each year (if the cash

States.

merchandise, services, or the use of

accounting method is used), or accrued

facilities. To the extent that the

each year (if the accrual accounting

Note. Only Type III organizations are

membership fees are payments to

method is used).

required to answer this question.

•

purchase admissions, merchandise,

Column (vii). Enter the total amount of

Do not include the names of the

services, or the use of facilities in a

monetary support paid to, or for the

grantors because Part IV will be

related activity, report the membership

benefit of, the supported organization

made available for public

CAUTION

fees on line 12. To the extent that the

named in column (i) during 2008. If no

inspection.

membership fees are payments to

monetary support was provided during

Unusual grants generally are

purchase admissions, merchandise,

2008, enter “-0-.” If the organization

substantial contributions and bequests

services, or the use of facilities in an

provided to or purchased for the benefit of

from disinterested persons and are:

unrelated business activity, report the

the supported organization services,

membership fees on line 9. See

1. Attracted because of the

facilities, or goods, explain on Schedule A

Temporary Regulations section

organization’s publicly supported nature,

(Form 990 or 990-EZ), Part IV.

1.170A-9T(f)(7)(iv).

2. Unusual and unexpected because

of the amount, and

Part II. Support Schedule

Support from a governmental unit.

3. Large enough to endanger the

Include on line 1 support received from a

for Organizations

organization’s status as normally meeting

governmental unit. This includes any

either the 33

% public support test or the

Described in Sections

amounts received from a governmental

10% facts and circumstances test.

unit, including donations or contributions

170(b)(1)(A)(iv) and

and amounts received in connection with

For a list of other factors to be

a contract entered into with a

170(b)(1)(A)(vi)

considered in determining whether a

governmental unit for the performance of

grant is an unusual grant, see Temporary

services or in connection with a

If an organization checked a box

Regulations section 1.509(a)-3T(c)(4).

government research grant, unless the

on line 5, 7, or 8 of Part I, it should

An unusual grant is excluded even if

amounts are received from exercising or

complete Part II. If the

CAUTION

the organization receives or accrues the

performing the organization’s tax-exempt

organization checks the box on line 13 of

funds over a period of years.

purpose or function, which should be

Part II, it should stop there and not

reported on line 12. An amount received

Do not report gross investment income

complete the rest of Part II.

from a governmental unit is not treated as

items as unusual grants. Instead, include

If the organization checked a box

received from exercising or performing

all investment income on line 8.

TIP

on line 5, 7, or 8 of Part I and also

the organization’s tax-exempt purpose or

See Rev. Rul. 76-440, 1976-2 C.B. 58;

checks the box on line 18 of Part

function if the payment is to enable the

Regulations section 1.170A-9T(f)(6)(ii);

II, the organization should complete Part

organization to provide a service to, or

and Temporary Regulations section

III to determine if it qualifies as a publicly

maintain a facility for, the direct benefit of

1.509(a)-3T(c)(3) and (4) for details about

supported organization under section

the public, as for example, to maintain

unusual grants.

509(a)(2). If it does, the organization

library facilities that are open to the

Reporting contributions not reported

should instead check the box on line 9 of

public. See Temporary Regulations

as revenue. If the organization reports

Part I.

section 1.170A-9T(f)(8) and Rev. Rul.

any contributions on line 1 of this part that

81-276, 1981-2 C.B. 128.

Public Support Test. For an

it does not report as revenue in Part VIII

organization to qualify as a publicly

Unusual grants. For an organization

or assets in Part X of Form 990, explain in

supported organization under section

that received any unusual grants during

Part IV the basis for characterizing such

170(b)(1)(A)(vi), either:

the 5-year period, prepare a list for the

transfers as contributions but not as

•

% or more of its total support must

organization’s records to show, for each

revenue or assets. For instance, if an

come from governmental agencies,

year, the name of the contributor, the date

organization is a community foundation

contributions from the general public, and

and amount of the grant, and a brief

that receives and holds a cash transfer for

contributions or grants from other public

description of the grant. If the

another tax-exempt organization and

charities, or

organization used the cash method for

reports contributions of such property on

•

10% or more of its total support must

the applicable year, show only the

line 1 without reporting it as revenue in

come from governmental agencies,

amounts the organization actually

Part VIII or assets in Part X, explain the

contributions from the general public, and

received during that year. If the

basis for characterizing the property as

contributions or grants from other public

organization used the accrual method for

contributions but not as revenue or

charities and the facts and circumstances

the applicable year, show only the

assets.

indicate it is a publicly supported

amounts the organization accrued for that

Line 2. Enter tax revenue levied for the

organization.

year.

organization’s benefit by a governmental

Note. An organization will not meet

Do not file this list with the

unit and either paid to the organization or

either of these public support tests if

organization’s Form 990 or Form

expended on its behalf. Report this

almost all of its support comes from gross

990-EZ because it may be made

amount whether or not the organization

CAUTION

receipts from related activities and an

available for public inspection. An

includes this amount as revenue on its

insignificant amount of its support comes

example of such list is given below.

financial statements or elsewhere on

from governmental units and contributions

Form 990 or Form 990-EZ.

made directly or indirectly by the general

Line 1. Example

Line 3. Enter the value of services or

public.

facilities furnished by a governmental unit

Public support is measured using a

Year

2008

Description

to the organization without charge. Do not

5-year computation period. If the

include the value of services or facilities

Name

Mr.

Undeveloped land

organization was not a section 501(c)(3)

generally furnished to the public without

Distinguished Donor

organization for the entire 5-year period in

charge. For example, include the fair

Part II, report amounts only for the years

Date of Grant

rental value of office space furnished by a

the organization was a section 501(c)(3)

January 15, 2008

governmental unit to the organization

organization.

without charge but only if the

Amount of Grant

Line 1. Do not include any ‘‘unusual

governmental unit does not generally

$60,000

grants.’’ Include membership fees only to

furnish similar office space to the public

-4-

Instructions For Schedule A (Form 990 Or 990-Ez) - 2008 Page 4

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