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

Do not file this list with the

they are payments to purchase

Although an organization that

organization’s Form 990 or Form

admissions, merchandise, services, or the

TIP

uses the accrual method for the

990-EZ because it may be made

use of facilities in an activity that is an

2008 Form 990 used the cash

CAUTION

available for public inspection. Enter the

unrelated business not included on line

method when it prepared the 2007

total of such amounts for each year on

10b.

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

line 7a. See example above.

should enter on line 16, the Public

Net income and net losses from all of

Support Percentage from the 2007

Line 7b. For any gross receipts included

the organization’s unrelated business

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

on lines 2 and 3 from related activities

activities should be aggregated. If a net

IV-A, line 27g.

received from any person, or from any

loss results, enter “-0-” on this line.

bureau or similar agency of a

Line 17. Round to the nearest whole

Line 12. Include on this line all support

governmental unit, other than from a

percentage.

as defined in section 509(d) that is not

disqualified person, that exceed the

Line 18. For 2008, enter the investment

included elsewhere in Part III. Explain in

greater of 1% of the total of lines 9, 10c,

income percentage from the 2007

Part IV the nature and source of each

11, and 12 for the applicable year or

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

amount reported. Do not include gain or

$5,000, enter the excess on line 7b.

IV-A, line 27h. Round to the nearest

loss from sale of capital assets.

Prepare a list for the organization’s

whole percentage.

records to show, for each year, the name

Line 14. An organization that checks this

Line 19a. If the organization did not

of the person or government agency, the

box should stop here and should not

check the box on line 14, and Line 15 is

amount received during the applicable

complete the rest of Part III. It should not

more than 33

%, and line 17 is not more

year, the larger of 1% of the total of lines

make a public support computation on

than 33

%, check the box on this line

9, 10c, 11, and 12 for the applicable year

line 15 or 16 or an investment income

and do not complete the rest of this

or $5,000, and the excess, if any.

computation on line 17 or 18, or check

schedule. The organization qualifies as a

any of the boxes on line 19 or 20.

publicly supported organization for 2008

Do not file this list with the

and 2009.

organization’s Form 990 or Form

Example. An organization receives

990-EZ because it may be made

CAUTION

Line 19b. If the organization did not

an exemption letter from the IRS that it is

available for public inspection. See

check a box on line 14 or 19a, and line 16

tax-exempt under section 501(c)(3) and a

example below.

is more than 33

%, and line 18 is not

public charity under section 509(a)(2)

more than 33

%, check the box on this

Line 10a. Include on this line the gross

effective March 25, 2008, its date of

line and do not complete the rest of

income from interest, dividends,

incorporation. The organization uses a

this schedule. The organization qualifies

payments received on securities loans

calendar year accounting period. When

as a publicly supported organization for

(section 512(a)(5)), rents, royalties, and

the organization prepares Part III for 2008

2008.

income from similar sources. Do not

through 2012, it should check the box on

Note. The alternative test for

include on this line payments that result

line 14 and should not complete the rest

organizations experiencing substantial

from activities of the organization that

of Part III. When the organization

and material changes in its sources of

further its exempt purpose. Instead, report

prepares Part III for 2013 and subsequent

support, other than from unusual grants,

these amounts on line 2.

years, it should not check the box on line

has been eliminated.

14 and should complete the rest of Part

Line 10b. Enter on this line the excess

III.

of the organization’s unrelated business

Line 20. If the organization did not check

taxable income (as defined in section

a box on line 14, 19a, or 19b, it does not

An organization in its first 5 years

512) from trades or businesses that it

qualify as a publicly supported

TIP

as a section 501(c)(3)

acquired or commenced after June 30,

organization under section 509(a)(2) for

organization should make the

1975, over the amount of tax imposed on

2008 and should check the box on this

public support and investment income

this income under section 511. Include

line. If the organization does not qualify

computations on a copy of Schedule A

membership fees to the extent they are

as a public charity under any of the boxes

(Form 990 or 990-EZ) that it keeps for

payments to purchase admissions,

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

itself. Organizations should carefully

merchandise, services, or the use of

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

monitor their public support on an

facilities in an unrelated business activity

foundation as of the beginning of the year

ongoing basis to ensure that they will

that is a trade or business that was

and should not file Form 990, Form

meet the public support tests in the sixth

acquired or commenced after June 30,

990-EZ, or Schedule A (Form 990 or

and succeeding years.

1975.

990-EZ) for 2008. Instead, the

Line 15. Round to the nearest hundredth

organization should file Form 990-PF.

Net income and net losses from all of

decimal point in reporting the percentage

these trades or businesses should be

If Form 990 or 990-EZ is for the

of public support. For instance, if the

aggregated. If a net loss results, enter

TIP

organization’s sixth tax year as a

organization calculates its public support

zero on this line. See Regulations section

section 501(c)(3) organization,

percentage as 58.3456%, this percentage

1.509(a)-3(a)(3).

and it checked the box on line 20, it

would be rounded to 58.35% when

Line 11. Enter on this line the

should compute the public support

reported on line 15.

organization’s net income from carrying

percentage and the investment income

on unrelated business activities not

Line 16. For 2008, enter the public

percentage on its Form 990 for its first 5

included on line 10b, whether or not the

support percentage from the 2007

tax years. If its public support percentage

activities are regularly carried on as a

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

for its first 5 tax years is more than 33

trade or business. See sections 512 and

IV-A, line 27g. Round to the nearest

and the investment income percentage

513 and the applicable regulations.

hundredth decimal point in reporting the

for its first 5 tax years is not more than

Include membership fees to the extent

percentage of public support.

%, it will qualify as a public charity for

Line 7b. Example

Year 2008

(a) Name

(b) Amount Received in

(d) Enter the Larger of

(e) 2008 Excess (column

2008

13 in 2008

column (c) or $5,000

(b) less column (d))

Word Processing, Inc.

$25,000

$2,000

$5,000

$20,000

Enter the total for column (f) on line 7b for 2008 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$20,000

-8-

Instructions For Schedule A (Form 990 Or 990-Ez) - 2008 Page 8

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