2008 Instructions For Schedule J (Form 990) Page 6
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6that do not qualify under the
Pub. 529, Miscellaneous Deductions,
Expenses in Form 990, Part IX is not
accountable plan rules, such as
for further explanation of section 132
sufficient. Do not include in column (F)
payments for which the employee did
fringe benefits and for determining
amounts that were reported in a prior
not adequately account to the
whether a given section 132 fringe
Form 990 but that were forfeited or
organization, or allowances that were
benefit is available to non-employees,
repaid by the listed person or otherwise
more than the payee spent on serving
such as directors and trustees, or to
recovered by the organization during
the organization, constitute
persons who no longer work for the
this tax year, and which are not
compensation.
organization.
reported in column (B) for this year.
Column (F). Report in column (F) any
Directors and trustees are treated as
Part III. Supplemental
payment reported in this year’s column
employees for purposes of the working
Information
condition fringe provisions of section
(B) to the extent such payment was
already reported as compensation to
132. Therefore, treat cash payments to
Use Part III to provide narrative
the listed person in a prior Form 990,
directors or trustees made under
information, explanations, or
Form 990-EZ, or Form 990-PF. For this
circumstances substantially identical to
descriptions required for Part I, lines 1a,
purpose, the amount must have been
the accountable plan provisions as a
1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and
reported as compensation specifically
section 132 working condition fringe.
8. Also use Part III to provide other
for the listed person on the prior form.
narrative explanations and descriptions,
See Pub. 15-B, Employer’s Guide to
Inclusion of the amount in the
as applicable. Identify the specific part
Fringe Benefits, Pub. 521, Moving
organization’s compensation expense
and line(s) that the response supports.
Expenses, and a chapter entitled
reported in its Statement of Functional
Unreimbursed Employee Expenses in
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