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

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uses a calendar year accounting period.

All other facts and circumstances,

supported organization under section

When the organization prepares Part II for

including the sources of support, whether

509(a)(2).

2008 through 2012, it should check the

the organization has a governing board

Part III. Support Schedule

box on line 13 and should not complete

which represents the broad interests of

the rest of Part II. When the organization

the public, and whether the organization

for Organizations

prepares Part II for 2013 and subsequent

generally provides facilities or services

years, it should not check the box on line

directly for the benefit of the general

Described in Section

13 and should complete the rest of Part II.

public on a continuing basis.

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509(a)(2)

If the organization is a membership

An organization in its first 5 years

organization, whether the solicitation for

TIP

as a section 501(c)(3)

If an organization checked the box

dues-paying members is designed to

organization should make the

on line 9 of Part I, it should

enroll a substantial number of persons

public support computations on a copy of

complete Part III. If the

from the community, whether dues for

CAUTION

Schedule A that it keeps for itself.

organization checks the box on line 14 of

individual members have been fixed at

Organizations should carefully monitor

Part III, it should stop there and not

rates designed to make membership

their public support on an ongoing basis

complete the rest of Part III.

available to a broad cross-section of the

to ensure that they will meet a public

interested public, and whether the

support test in the sixth and succeeding

If the organization checked the

activities of the organization will be likely

TIP

years.

box on line 9 of Part I and also

to appeal to persons having some broad

checks the box on line 20 of Part

Line 14. Round to the nearest hundredth

common interest or purpose.

III, the organization should complete Part

decimal point in reporting the percentage

Line 17b. If the organization did not

II to determine if it qualifies as a publicly

of public support. For instance, if the

check a box on line 13, 16a, 16b, or 17a,

supported organization under section

organization calculates its public support

and line 15 is 10% or more, and if the

170(b)(1)(A)(vi). If it does, the

percentage as 58.3456%, this percentage

organization meets the ‘‘facts and

organization should instead check the box

would be rounded to 58.35% when

circumstances’’ test, check the box on

on line 5, 7, or 8 of Part I, whichever

reported on line 14.

this line and do not complete the rest

applies.

Line 15. For 2008, enter the public

of Part II. The organization qualifies as a

Public Support Test. For an

support percentage from the 2007

publicly supported organization for 2008.

organization to qualify as a publicly

Schedule A (Form 990 or 990-EZ), Part

If this box is checked, complete Part IV by

supported organization under section

IV-A, line 26f. Round to the nearest

describing how the organization meets

509(a)(2):

hundredth decimal point in reporting the

the ‘‘facts and circumstances’’ test in

•

More than 33

% of its support must

percentage of public support.

Regulations section 1.170A-9(f)(3).

come from contributions, membership

Include in this description the same

Although an organization that

fees, and gross receipts from activities

information identified in the instructions to

TIP

uses the accrual method for the

related to its exempt functions or from

line 17a.

2008 Form 990, used the cash

amounts which are not unrelated trades

method when it prepared the 2007

Note. The alternative test for

or businesses under section 513, and

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Schedule A (Form 990 or 990-EZ), it

organizations experiencing substantial

No more than 33

% of its support

should enter on line 15, the Public

and material changes in its sources of

must come from gross investment income

Support Percentage from the 2007

support, other than from unusual grants,

and net unrelated business income (less

Schedule A (Form 990 or 990-EZ), Part

has been eliminated.

section 511 tax) from businesses

IV-A, line 26f.

acquired by the organization after June

Line 18. If the organization did not check

Line 16a. If the organization did not

30, 1975.

a box on line 13, 16a, 16b, 17a, or 17b, it

check the box on line 13, and line 14 is

Public support is measured using a

does not qualify as a publicly supported

% or more, check the box on this

5-year computation period. If the

organization under section

line and do not complete the rest of

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

170(b)(1)(A)(iv) or section 170(b)(1)(A)(vi)

Part II. The organization qualifies as a

organization for the entire 5-year period in

for 2008 and should check the box on this

publicly supported organization for 2008

Part III, report amounts only for the years

line. If the organization does not qualify

and 2009.

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

as a public charity under any of the boxes

organization.

Line 16b. If the organization did not

in Part I, lines 1 through 11, it is a private

check a box on line 13 or 16a, and line 15

foundation as of the beginning of the tax

Line 1. Do not include any ‘‘unusual

is 33

% or more, check the box on this

year and should not file Form 990, Form

grants.’’ Include membership fees only to

line and do not complete the rest of

990-EZ, or Schedule A (Form 990 or

the extent to which the fees are payments

Part II. The organization qualifies as a

990-EZ) for 2008. Instead, the

to provide support for the organization

publicly supported organization for 2008.

organization should file Form 990-PF.

rather than to purchase admissions,

Line 17a. If the organization did not

merchandise, services, or the use of

If Form 990 or Form 990-EZ is for

check a box on line 13, 16a or 16b, and

facilities. To the extent that the

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the organization’s sixth tax year as

line 14 is 10% or more, and if the

membership fees are payments to

a section 501(c)(3) organization,

organization meets the ‘‘facts and

purchase admissions, merchandise,

and it checked the box on line 18, it

circumstances’’ test, check the box on

services, or the use of facilities in a

should compute the public support

this line and do not complete the rest

related activity, include the membership

percentage on its Form 990 or Form

of Part II. The organization qualifies as a

fees on line 2. See Regulations section

990-EZ for its first 5 tax years. If its public

publicly supported organization for 2008

1.509(a)-3(h). To the extent that the

support percentage for its first 5 tax years

and 2009. If this box is checked, complete

membership fees are payments to

is 33

% or more, or if it meets the 10%

Part IV by describing how the

purchase admissions, merchandise,

facts and circumstances test for its first

organization meets the ‘‘facts and

services, or the use of facilities in an

five tax years, it will qualify as a public

circumstances’’ test in Regulations

activity that is not an unrelated business

charity for its sixth tax year. If the

section 1.170A-9T(f)(3). Include in this

under section 513, report the membership

organization qualifies in this manner,

description the following information.

fees on line 3. To the extent that the

explain in Part IV.

•

Whether the organization maintains a

membership fees are payments to

continuous and bona fide program for

If the organization does not qualify

purchase admissions, merchandise,

TIP

solicitation of funds from the general

as a publicly supported

services, or the use of facilities in an

public, community, membership group

organization under section

activity that is an unrelated business,

involved, governmental units or other

170(b)(1)(A)(vi), it may complete Part III

report the net amount either on line 10b

public charities.

to determine if it qualifies as a publicly

or line 11, as appropriate.

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Instructions For Schedule A (Form 990 Or 990-Ez) - 2008 Page 6

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