Instructions For Schedule A (Form 990 Or 990-Ez) - 2008 Page 5
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9without charge. Report these amounts
include on this line payments that result
extent they are payments to purchase
whether or not the organization includes
from activities of the organization that
admissions, merchandise, services, or the
these amounts as revenue on its financial
further its exempt purpose. Instead, report
use of facilities in a related activity. For
statements or elsewhere on Form 990 or
these amounts on line 12.
example, include on this line gross
Form 990-EZ.
receipts from:
Line 9. Enter on this line the
•
A trade or business in which
Line 5. Enter in column (f) on this line
organization’s net income from carrying
substantially all work is performed by
the portion of total contributions by each
on unrelated business activities, whether
volunteers. See section 513(a)(1).
individual, trust, or corporation included
or not the activities are regularly carried
•
A trade or business carried on by the
on line 1 for the years reported that
on as a trade or business. See sections
organization primarily for the convenience
exceed 2% of the amount reported on line
512 and 513 and the applicable
of its members, students, patients,
11, column (f). However, the 2% limitation
regulations. Include membership fees to
officers, or employees. See section
does not apply to contributions from
the extent they are payments to purchase
513(a)(2).
organizations qualifying as publicly
admissions, merchandise, services, or the
•
A trade or business which is the selling
supported organizations under section
use of facilities in an activity that is an
of merchandise, substantially all of which
170(b)(1)(A)(vi), governmental units
unrelated business.
the organization received as gifts or
described in section 170(b)(1)(A)(v), and
Net income and net losses from all of
contributions. See section 513(a)(3).
other organizations, such as the following,
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the organization’s unrelated business
“Qualified public entertainment
but only if they also qualify as publicly
activities should be aggregated. If a net
activities” or “qualified convention and
supported organizations under section
loss results, enter “-0-” on this line.
trade show activities” of certain
170(b)(1)(A)(vi):
•
Line 10. Include on this line all support,
organizations. See section 513(d).
Churches described in section
•
as defined in section 509(d) that is not
Furnishing certain hospital services.
170(b)(1)(A)(i).
•
included elsewhere in Part II. Explain in
See section 513(e).
Educational institutions described in
•
Part IV the nature and source of each
A trade or business consisting of
section 170(b)(1)(A)(ii).
•
amount reported. Do not include gain or
conducting bingo games, but only if the
Hospitals described in section
loss from the sale of capital assets.
conduct of such games is lawful. See
170(b)(1)(A)(iii).
•
section 513(f).
Organizations operated for the benefit
Line 12. Enter on this line the total
•
Qualified pole rentals by a mutual or
of a college or university owned or
amount of gross receipts the organization
cooperative telephone or electric
operated by a governmental unit
received from related activities for all
company. See section 513(g).
described in section 170(b)(1)(A)(iv).
years reported in Part II. Although an
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The distribution of certain low cost
Prepare for the organization’s files a list
organization may otherwise meet the
articles and exchange and rental of
showing the name of and amount
section 170(b)(1)(A)(vi) 33
1
/
% public
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members lists. See section 513(h).
contributed by each donor (other than a
support test or the 10% facts and
•
Soliciting and receiving qualified
governmental unit or publicly supported
circumstances public support test, it will
sponsorship payments. See section
organization) whose total gifts during the
not be treated as meeting one of these
513(i).
years reported exceed 2% of the amount
tests if almost all of its support consists of
reported on line 11, column (f).
gross receipts from related activities and
Line 13. An organization that checks this
an insignificant amount of support comes
box should stop here and should not
Do not file this list with the
from governmental units and public
complete the rest of Part II. It should not
!
organization’s Form 990 or Form
contributions. See Regulations section
make a public support computation on
990-EZ because it may be made
CAUTION
1.170A-9T(f)(7)(iii).
line 14 or 15 or check any of the boxes on
available for public inspection. See
lines 16 through 18.
Include on line 12 gross receipts from
example below.
admissions, sales of merchandise,
Example. An organization receives
Line 8. Include on this line the gross
performance of services, or furnishing of
an exemption letter from the IRS that it is
income from interest, dividends,
facilities in any activity which is not an
tax-exempt under section 501(c)(3) and a
payments received on securities loans
unrelated trade or business (within the
public charity under section
(section 512(a)(5)), rents, royalties, and
meaning of section 513). See section
170(b)(1)(A)(vi) effective March 25, 2008,
income from similar sources. Do not
509(d)(2). Include membership fees to the
its date of incorporation. The organization
Line 5. Example
Assumption: 2% of the amount on Schedule A (Form 990 or 990-EZ), Part II, line 11, column (f) is $12,000
Contributors whose total gifts from 2004 through 2008 were in excess of the 2% limitation
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Name
2004
2005
2006
2007
2008
Total
Excess
contributions
(col. (f) less the
2% limitation)
XYZ Foundation
$59,000
$3,000
$18,000
$80,000
$68,000
Banana Office
$12,000
3,000
1,000
16,000
4,000
Supply
Plum
15,000
15,000
30,000
18,000
Corporation
John Smith
5,000
$5,000
5,000
1,000
16,000
4,000
Sue Adams
10,000
10,000
10,000
30,000
18,000
Raisin Trade
20,000
7,000
27,000
15,000
Assoc.
Total. Enter the total of column (g) on line 5 column (f) of Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$127,000
-5-
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