2008 Instructions For Schedule J (Form 990) printable pdf download

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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

990.

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

organizations.

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

organization.

year.

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.

Regarding

It also refers to any travel of a listed

Who Must File

Compensation

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

2008 Instructions For Schedule J (Form 990)

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