Instructions For Form 990 And Form 990-Ez - 2004 Page 33
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46Line 90b — Number of employees
The codes for unrelated business
distinction between government grants that
!
activity have been revised. Use the
represent contributions and payments from
Enter the number of employees on your payroll
codes shown in the 2004 Instructions
government agencies for a service, product, or
CAUTION
during the pay period including March 12,
for Form 990-T.
facility that primarily benefited the government
2004, as shown on your Form 941 or Form 943
agencies.
(January-March calendar quarter return only).
Column (B)
Do not include household employees, persons
Report on line 2 of Part I (program service
In column (B), enter any revenue received from
who received no pay during the pay period,
revenue) the sum of the entries in columns (B),
activities unrelated to the exempt purpose of
pensioners, or members of the Armed Forces.
(D), and (E) for lines 93(a) through (g).
the organization. See the Instructions for Form
990-T and Pub. 598 for a discussion of what is
Line 92 — Section 4947(a)(1)
Lines 94 through 96 — Dues,
unrelated business income. If you enter an
nonexempt charitable trusts
assessments, interest, and dividends
amount in column (B), then you must enter a
Section 4947(a)(1) nonexempt charitable trusts
In the appropriate columns, report the revenue
business code in column (A).
that file Form 990 instead of Form 1041 must
received for these line items. General
Column (C)
complete this line. The trust should include
instructions for lines 94 through 96 are given in
exempt-interest dividends received from a
In column (C), enter an exclusion code from
the instructions for Part I, lines 3 through 5.
mutual fund or other regulated investment
the Exclusion Codes list on the last page of the
Lines 97 and 98 — Rental income (loss)
company as well as tax-exempt interest
Specific Instructions for Form 990 to identify
received directly.
any revenue excludable from unrelated
Report net rental income from investment
business income. If more than one exclusion
property on these lines. Also report here rental
code applies to a particular revenue item, use
income from unaffiliated exempt organizations.
Part VII —Analysis of
the lowest numbered exclusion code that
Report rental income, however, from an
applies. If nontaxable revenues from several
Income-Producing Activities
exempt function (program service) on line 93.
sources are reportable on the same line in
Refer to the instructions for Part I, line 6. A
Political organizations described in section 527
column (D), use the exclusion code that
more detailed discussion of rental income is
are not required to complete this Part.
applies to the largest revenue source. If the list
given in the Instructions for Form 990-T and
of exclusion codes does not include an item of
An organization is exempt from income
Pub. 598.
revenue that is excludable from unrelated
taxes only if its primary purpose is to engage in
Rents from real property are usually
business income, enter that item in column (E)
the type of activity for which it claims
excluded in computing unrelated business
and see the instructions for column (E).
exemption.
taxable income, as are incidental amounts
Column (D)
(10% or less) of rental income from personal
An exempt organization is subject to a tax
property leased with real property (mixed
on unrelated business taxable income if such
For column (D), identify any revenue received
income is from a trade or business that is
lease). In a mixed lease where the rent
that is excludable from unrelated business
attributable to personal property is more than
regularly carried on by the organization and is
income. If you enter an amount in column (D),
50% of the total rent, neither rent from real or
not substantially related to the organization’s
you must enter an exclusion code in
performance of its exempt purpose or function.
personal property is excluded from unrelated
column (C).
business taxable income. The exclusion also
Generally, a tax-exempt organization with
Column (E)
does not apply when the real or personal
gross income of $1,000 or more for the year
For column (E), report any revenue from
from an unrelated trade or business must file
property rentals depend wholly or partly on the
activities related to the organization’s exempt
income or profits from leased property, other
Form 990-T and pay any tax due.
purpose; (i.e., income received from activities
than an amount based on a fixed percentage
In Part VII, show whether revenue, also
that form the basis of the organization’s
or percentage of gross receipts or sales.
reportable on lines 2 through 11 of Part I, was
exemption from taxation). Also report here any
The rental exclusion from unrelated
received from activities related to the
revenue that is excludable from gross income
business taxable income does not apply to
organization’s purpose or activities unrelated to
other than by Code section 512, 513, or 514,
debt-financed real property. In general,
its exempt purpose. Enter gross amounts
such as interest on state and local bonds that
debt-financed property is any property that the
unless indicated otherwise. Show also any
is excluded from tax by section 103. Explain in
organization finances by debt and holds to
revenue excludable from the definition of
Part VIII how any amount reported in column
produce income instead of for exempt
unrelated business taxable income.
(E) related to the accomplishment of the
purposes. An exempt organization’s income
organization’s exempt purposes.
The sum of amounts entered in columns
from debt-financed property is treated as
(B), (D), and (E) for lines 93 through 103 of
Lines 93(a) through (g) — Program
unrelated business taxable income and is
Part VII should match amounts entered for
service revenue
subject to tax in the same proportion as the
correlating lines 2 through 11 of Part I. Use the
property remains financed by the debt. If
List the organization’s revenue-producing
following table to verify the relationship of Part
substantially all (85% or more) of any property
program service activities on these lines.
VII with Part I.
is used for an organization’s exempt purposes,
Program service activities are primarily those
the property is not treated as debt-financed
that form the basis of an organization’s
Contributions that are reportable on
property. The rules for debt-financed property
exemption from tax. Enter in the appropriate
TIP
lines 1a through 1d of Part I are not
do not apply to rents from personal property.
columns, gross revenue from each program
reportable in Part VII.
service activity and the business and exclusion
Lines 99 through 102
codes that identify this revenue. See the
Amounts in Part VII
Correspond to
In the appropriate columns, report the revenue
explanation of program service revenue in the
on Line
Amounts in Part
received for these line items. General
instructions for Part I, line 2. For 501(c)(15)
I on Line
instructions for lines 99 through 102 are given
reporting of insurance premiums received,
93(a) through (g) . . . . . . . . . . . . . . . . . .
2
in the instructions for Part I, lines 7 through 10.
refer to instructions for Part I, Line 2.
94 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Lines 103(a) through (e) — Other
95 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Line 93(f) — Medicare and Medicaid
96 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
revenue
payments
97 and 98 . . . . . . . . . . . . . . . . . . . . . . .
6c
List any “Other revenue” activity on these lines.
Enter the revenue received from Medicare and
99 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
These activities are discussed in the
Medicaid payments. See the Examples of
100 . . . . . . . . . . . . . . . . . . . . . . . . . . .
8d
instructions for line 11, Part I. In the
program service revenue in the instructions for
101 . . . . . . . . . . . . . . . . . . . . . . . . . . .
9c
appropriate columns, enter the revenue
Part I, line 2.
102 . . . . . . . . . . . . . . . . . . . . . . . . . . .
10c
received from these activities. Select
103(a) through (e) . . . . . . . . . . . . . . . . . .
11
Line 93(g) — Fees and contracts from
applicable business and exclusion codes.
105 (plus line 1d, Part I) . . . . . . . . . . . . . .
12
government agencies
Report as “Other revenue,” on line 11 of Part I,
In the appropriate columns, enter gross
the total revenue entered in columns (B), (D),
Completing Part VII
and (E) for lines 103(a) through (e).
revenue earned from fees and contract
payments by government agencies for a
Column (A)
Line 105 — Total
service, facility, or product that benefited the
In column (A), identify any unrelated business
government agency primarily, either
Enter the total revenue reported on line 104 for
income reportable in column (B) by selecting a
economically or physically. Do not include
columns (B), (D), and (E). The amount
business code from the Codes for Unrelated
government grants that enabled your
reported on line 105, plus the amount on line
Business Activity in the 2004 Instructions for
organization to benefit the public directly and
1d of Part I, should equal the amount entered
Form 990-T.
primarily. See Part I, line 1c instructions for the
for “Total revenue” on line 12 of Part I.
-33-
Specific Instructions for Form 990
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