2008 Instructions For Schedule J (Form 990)


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Department of the Treasury
Internal Revenue Service
Instructions for Schedule J
(Form 990)
Compensation Information
organizations that are described in Who
example, all directors) and number of
Section references are to the Internal
Must File must complete Part I. Part I,
listed persons that received the benefit.
Revenue Code unless otherwise noted.
lines 1, 2, 7, and 8 require reporting on
Whether the benefit, or any part of it,
General Instructions
the compensation practices of the filing
was treated as taxable compensation to
organization, but not of related
the listed person.
Note. Terms in bold are defined in the
organizations. Lines 3 through 6
First-class travel refers to any travel
Glossary of the Instructions for Form
require information regarding both the
on a passenger airplane, train, or boat
filing organization and its related
with first-class seats or
organizations. Part I, lines 5 through 8,
accommodations, for which a listed
Purpose of Schedule
must be completed only by section
person or his or her companion is
Schedule J (Form 990) is used by an
501(c)(3) and section 501(c)(4)
availed and any portion of the cost
organization that files Form 990 to
above the lower-class fare is paid by
report compensation information for
the organization. First-class travel does
Part II requires detailed
certain officers, directors, individual
not include intermediate classes
compensation information for
trustees, key employees, and highest
between first class and coach, such as
individuals for whom the organization
compensated employees, and
business class on commercial airlines.
answered “Yes” on Form 990, Part IV,
information on certain compensation
Bump-ups to first class free of charge
line 23. Not all persons listed on Form
practices of the organization.
or as a result of using frequent flyer
990, Part VII, Section A, will necessarily
Use Schedule J-1 (Form 990),
benefits, or similar arrangements that
be listed in Schedule J, Part II.
Continuation Sheet for Schedule J
are at no additional cost to the
Part III is used to provide
(Form 990), to report additional
organization, may be disregarded.
explanations of answers as required in
information for Part II of Schedule J
Charter travel refers to travel on an
Parts I or II.
(Form 990). Use as many Schedules
airplane, train, or boat under a charter
J-1 (Form 990) as needed.
Unless stated otherwise, all
or rental arrangement. Charter travel
questions in this schedule pertain to
Use Schedule J-2 (Form 990) as a
also includes any travel on an airplane
activity during the calendar year ending
continuation sheet to list persons and
or boat that is owned or leased by the
with or within the organization’s tax
report compensation that did not fit in
the space provided on Form 990, Part
Travel for companions refers to any
VII, Section A. Do not use Schedule J-2
travel of a listed person’s guest not
(Form 990) as a continuation sheet for
Part I. Questions
traveling primarily for bona fide
Schedule J (Form 990).
business purposes of the organization.
It also refers to any travel of a listed
Who Must File
person’s family members, whether or
not for bona fide business purposes.
Any organization that answered “Yes”
For purposes of Part I, a listed person
on Form 990, Part IV, line 23, must
Tax indemnification and gross-up
is a person listed on Form 990, Part VII,
complete Schedule J, (Form 990). Do
payments refer to the organization’s
Section A.
not file Schedule J (Form 990) for
payment or reimbursement of any tax
Line 1. Report information regarding
institutional trustees.
obligations of a listed person.
certain benefits (if any) provided to
If an organization is not required to
Discretionary spending account
persons listed on Form 990, Part VII,
file Form 990 but chooses to do so, it
refers to an account or sum of money
Section A, line 1a.
must file a complete return and provide
under the control of a listed person with
Line 1a. Check the appropriate
all of the information requested,
respect to which he or she is not
box(es) if the organization provided any
including the required schedules.
accountable to the organization under
of the listed benefits to any of the
an accountable plan, whether or not
persons listed on Form 990, Part VII,
actually used for any personal
Section A, regardless of whether such
Specific Instructions
expenses. Accountable plans are
benefits are reported as compensation
discussed in the instructions for Part II.
Part I asks questions regarding certain
on Form W-2, box 5, or Form
Housing allowance or residence for
compensation practices of the
1099-MISC, box 7. For each of the
personal use refers to any payment for,
organization. Part I generally pertains to
listed benefits provided to or for a listed
or provision of, housing by the
all officers, directors, trustees and
person, provide in Part III relevant
organization for personal use by a
employees of the organization listed on
information regarding these items,
listed person.
Form 990, Part VII, Section A,
which may include the following.
regardless of whether the organization
The type of benefit.
Payments for business use of
answered “Yes” to line 23 of Part IV for
The listed person who received the
personal residence refers to any
all such individuals. However, only the
benefit, or a description of the types (for
payment by the organization for the use
Cat. No. 51525Q


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