Instructions For Form 990 And Form 990-Ez - 2004 Page 44

b. Not intended to exclude individuals of a

other information the Secretary may require

a disqualified person or organization manager

particular race or color.

concerning those transactions. See General

will be treated as an excess benefit unless (1)

Instruction P for a discussion of excess benefit

the organization treats the reimbursement as

Line 40a — Section 501(c)(3)

transactions.

compensation during the year the

organizations: Disclosure of excise

reimbursement is made, and (2) the total

Attach a statement describing any excess

taxes imposed under section 4911,

compensation to that person, including the

benefit transaction, the disqualified person or

4912, or 4955

reimbursement, is reasonable.

persons involved, and whether or not the

Section 501(c)(3) organizations must disclose

excess benefit transaction was corrected.

Line 41 — List of states

any excise tax imposed during the year under

section 4911 (excess lobbying expenditures),

Line 40c — Taxes imposed on

List each state with which the organization is

4912 (disqualifying lobbying expenditures), or,

filing a copy of this return in full or partial

organization managers or disqualified

unless abated, 4955 (political expenditures).

satisfaction of state filing requirements.

persons

See sections 4962 and 6033(b).

For line 40c, enter the amount of taxes

Line 43 — Section 4947(a)(1)

Line 40b — Section 501(c)(3) and

imposed on organization managers or

501(c)(4) organizations: Disclosure of

nonexempt charitable trusts

disqualified persons under sections 4912,

section 4958 excess benefit

4955, and 4958, unless abated.

Section 4947(a)(1) nonexempt charitable trusts

transactions and excise taxes

that file Form 990-EZ instead of Form 1041

Line 40d — Taxes reimbursed by the

must complete this line. The trust should

Sections 6033(b) and 6033(f) require section

organization

include exempt-interest dividends received

501(c)(3) and (4) organizations to report the

from a mutual fund or other regulated

amount of taxes imposed under section 4958

For line 40d, enter the amount of tax on line

investment company as well as tax-exempt

(excess benefit transactions) involving the

40c that was reimbursed by the organization.

interest received directly.

organization, unless abated, as well as any

Any reimbursement of the excise tax liability of

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United

States. You are required to give us the information. We need it to ensure that you are complying with these laws. Section 6109 requires return

preparers to provide their identifying numbers on the return.

The organization is not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form

displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become

material in the administration of any Internal Revenue law. The rules governing the confidentiality of the Form 990, and Form 990-EZ, are covered in

Code section 6104.

The time needed to complete and file this form and related schedules will vary depending on individual circumstances. The estimated average

times are:

Form

Recordkeeping

Learning about the law or

Preparing

Copying, assembling,

the form

the

and sending the form

form

to the IRS

990

98 hr., 31 min.

15 hr., 4 min.

21 hr., 4 min.

1 hr., 4 min.

990-EZ

29 hr., 10 min.

11 hr., 33 min.

14 hr., 24 min.

32 min.

Schedule A (Form 990 or 990-EZ)

50 hr., 42 min.

9 hr., 26 min.

10 hr., 40 min.

– 0 –

Schedule B (Form 990, 990-EZ, or

4 hr., 46 min.

1 hr., 23 min.

1 hr., 31 min.

– 0 –

990-PF)

We welcome comments on forms. If you have comments concerning the accuracy of these time estimates or suggestions for making these

forms simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224.

Do not send the form to this address. Instead, see When and Where To File in General Instruction H.

-44-

Specific Instructions for Form 990-EZ

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