Instructions For Form 990 And Form 990-Ez - 2004 Page 45
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46Index
A
Deferred revenue . . . . . . . . . . . . . . . . . 26
Fundraising fees . . . . . . . . . . . . . . . . . 24
M
Accounting fees . . . . . . . . . . . . . . 24, 40
Definitions . . . . . . . . . . . . . . . . . . . . . . . . 8
Fundraising records for tax-deductible
Maintenance expense . . . . . . . . . . . . 40
contributions . . . . . . . . . . . . . . . . . . . . 7
Accounting method . . . . . . . 5, 6, 17, 36
Depletion expense . . . . . . . . . . . . . . . . 24
Management and general
Funds, current . . . . . . . . . . . . . . . . . . . 27
expenses . . . . . . . . . . . . . . . . . . . . . . 22
Accounting period . . . . . . . . . . 5, 17, 36
Depreciation expense . . . . . . . . . . . . . 24
Medicare and Medicaid
Accounting periods and methods . . . . 5
Direct expenses . . . . . . . . . . . . . . . . . . 39
payments . . . . . . . . . . . . . . . . . . . . . . 33
Accounts payable . . . . . . . . . . . . . . . . 26
Disclosure requirements for charitable
G
Meetings, expense of . . . . . . . . . . . . . 24
contributions . . . . . . . . . . . . . . . . . . . . 7
Accounts receivable . . . . . . . . . . . . . . 25
Gaming . . . . . . . . . . . . . . . . . . . . . 21, 39
Members benefits . . . . . . . . . . . . 24, 40
Disclosure statement . . . . . . . . . . . . . . 8
Activities, analysis of
GEN (Group exemption
Membership assessments . . . . . 20, 38
income-producing . . . . . . . . . . . . . . 33
Disclosures regarding certain
number) . . . . . . . . . . . . . . . . . . . 17, 36
information and services
Membership dues . . . . . 19, 20, 22, 37,
Activities, change in . . . . . . . . . . 28, 42
General Instructions (See also Table of
furnished . . . . . . . . . . . . . . . . . . . . . . 11
38, 40
Address and name . . . . . . . . . . . 17, 36
Contents) . . . . . . . . . . . . . . . . . . . . . . . 2
Disclosures regarding certain
Miscellaneous expenses, reporting for
Address, change . . . . . . . . . . . . . 17, 36
Gifts . . . . . . . . . . . . . . . . . . . . . 18, 19, 37
transactions and
state . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Address, Website . . . . . . . . . . . . 17, 37
relationships . . . . . . . . . . . . . . . . . . . 11
Government contributions . . . . . 19, 37
Mortgages payable . . . . . . . . . . . . . . . 26
Administrative expenses . . . . . . . . . . 40
Disqualified persons . . . . 11, 12, 32, 44
Government fees and
Affiliated organizations . . . . . . . . . . . . 12
contracts . . . . . . . . . . . . . . . 19, 33, 38
Disregarded benefits . . . . . . . . . . . . . . 12
Affiliates . . . . . . . . . . . . . . . . . . . . . 22, 39
Government grants . . . . . . . . . . . . . . . 19
Disregarded entities . . . . . . . . 2, 17, 34
N
Agencies, federated fundraising . . . . 22
Grants . . . . . . . . . . . . . . . . 18, 19, 37, 39
Dissolution . . . . . . . . . . . . . . . . . . 28, 43
Name and address . . . . . . . . . . . 17, 36
Agent, acting as . . . . . . . . . . . . . . . . . . . 3
Grants and allocations . . . . . . . . . . . . 23
Dividends . . . . . . . . . . . . . . . . 20, 33, 38
Name change . . . . . . . . . . . . . . . . 17, 36
Amended returns . . . . . . . . . 5, 6, 17, 36
Grants equivalent to
Documents, changes in
Net assets . . . . . . . . . . . . . 22, 26, 27, 41
Analysis of Income-Producing
contributions . . . . . . . . . . . . . . . 19, 37
organizing . . . . . . . . . . . . . . . . . 28, 42
Nondeductible dues . . . . . . . . . . 29, 31
Activities . . . . . . . . . . . . . . . . . . . . . . 33
Grants payable . . . . . . . . . . . . . . . . . . . 26
Donations . . . . . . . . . . . . . . 5, 18, 29, 37
Nondiscrimination policy . . . . . . 32, 43
Application pending . . . . . . . . . 2, 17, 36
Grants receivable . . . . . . . . . . . . . . . . 25
Dues . . . . 20, 22, 29, 31, 33, 37, 38, 40
Notes payable . . . . . . . . . . . . . . . . . . . 26
Assessments . . . . . . . . . . 20, 31, 33, 38
Grants, government . . . . . . . . . . . . . . 19
Dues notices . . . . . . . . . . . . . . . . . 30, 42
Notes receivable . . . . . . . . . . . . . . . . . 26
Assets, net . . . . . . . . . . . . . . . . . . 26, 40
Gross receipts . . . . . . 3, 17, 32, 37, 43
Dues, membership . . . . 19, 20, 22, 37,
Assets, other . . . . . . . . . . . . . . . . 26, 41
38, 40
Gross receipts, calculating . . . . . . . 3, 17
Assets, sale of noninventory . . . . . . 20,
Group exemption number . . . . . 17, 36
O
38
Group return . . . . . . . . . . . . . . . . . 14, 17
Occupancy expense . . . . . . . . . . 24, 40
Attachments . . . . . . . . . . . . . . . . . . . . . 15
E
Officers, directors, trustees, and key
Audit guides . . . . . . . . . . . . . . . . . . . . . . 5
Employee benefit plans (section
employees, list of . . . . . . . . . . . 27, 41
H
501(c)(9), (17), or (18)) . . . . . . . . . . . 5
Organization managers . . . . . . . 32, 44
Heading of Form 990, completion
Employee benefits . . . . . . . . . . . . . . . . 24
Organization, type of . . . . . . . . . . 17, 37
of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
B
Employees, key . . . . . . . . . . . . . . 27, 41
Organizations in foreign countries and
Heading of Form 990-EZ, completion
Backup withholding . . . . . . . . . . . . . . . 14
Employees, reporting of . . . . . . . . . . . 33
U.S. possessions . . . . . . . . . . . . . . . 14
of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Balance sheets . . . . . . . . . . . . . . 25, 40
Employer identification number (EIN):
Organizations not required to file . . . . 3
Help by phone . . . . . . . . . . . . . . . . . . . . 2
Benefits, disregarded . . . . . . . . . . . . . 12
Disregarded entities . . . . . . . . . . . . 17
Organizations, affiliated . . . . . . . . . . . 12
Hospitals . . . . . . . . . . . . . . . . . . . . . . . . 20
Benefits, employee . . . . . . . . . . . 24, 40
Section 501(c)(9)
Organizations, compensation from
Benefits, members . . . . . . . . . . . 24, 40
organizations . . . . . . . . . . . . 17, 36
related . . . . . . . . . . . . . . . . . . . . . . . . 28
Bonds, tax-exempt . . . . . . . . . . . . . . . 26
Equipment rental and maintenance
Organizations, relation to other . . . . . 28
I
Bonus, discretionary . . . . . . . . . . . . . . 13
expense . . . . . . . . . . . . . . . . . . . . . . . 24
Other expenses . . . . . . . . . . . . . . 24, 40
Income, investment . . . . . . . . . . . . . . . 38
Erroneous backup withholding . . . . . 14
Other information . . . . . . . . . . . . . 28, 42
Income, unrelated business . . . . 28, 42
Excess benefit transactions . . . . 11-14,
Indirect public support . . . . . . . . . . . . 19
12, 32, 44
C
Influence, substantial . . . . . . . . . . . . . 11
Excess benefit, correcting . . . . . . . . . 13
Calculating gross receipts . . . . . . . . . 17
P
Information Regarding Taxable
Excise taxes . . . . . . . . . . . . . . 13, 32, 44
Capital stock accounts . . . . . . . . . . . . 27
Subsidiaries and Disregarded
Package 990, receipt of . . . . . . . . . . . . 2
Exempt organizations, types of . . . . . . 3
Capital surplus . . . . . . . . . . . . . . . . . . . 27
Entities . . . . . . . . . . . . . . . . . . . . . . . . 34
Paid preparer . . . . . . . . . . . . . . . . . . . . 15
Exempt purposes, relationship of
Cash . . . . . . . . . . . . . . . . . . . . . . . . 25, 40
Information regarding transfers
Paid-in capital . . . . . . . . . . . . . . . . . . . . 27
activities . . . . . . . . . . . . . . . . . . . . . . . 34
Change of address . . . . . . . . . . . 17, 36
associated with personal benefit
Paperwork reduction act notice . . . . 44
Exemption, revocation of . . . . . . . . . . 14
contracts . . . . . . . . . . . . . . . . . . 14, 34
Change of name . . . . . . . . . . . . . 17, 36
Payables . . . . . . . . . . . . . . . . . . . . 26, 43
Expenses . . . . . 20, 22, 23, 24, 26, 29,
Information, other . . . . . . . . . . . . . . . . 42
Changes in net assets . . . . . . . . . . . . 40
Payment, fixed . . . . . . . . . . . . . . . . . . . 12
31, 32, 39, 40, 42, 43
Initial contracts . . . . . . . . . . . . . . . . . . . 12
Checklist for a properly completed
Payment, non-fixed . . . . . . . . . . . . . . . 13
Expenses, functional . . . . . . . . . . . . . . 22
return . . . . . . . . . . . . . . . . . . . . . . . . . 16
Initial return (first return) . . . . . . . 17, 36
Payroll taxes . . . . . . . . . . . . . . . . . . . . . 24
Expenses, fundraising . . . . . . . . . . . . 23
Children, photographs of missing . . . . 2
Interest . . . . . . . . . . . . . . . . 20, 24, 33, 38
Penalties . . . . . . . . . . . . . . . . . . . . 4, 6, 8
Expenses, indirect . . . . . . . . . . . . . . . . 23
Co-venture, contributions . . . . . . 19, 37
Intermediate Sanction
Pension plan contributions . . . . . . . . . 24
Expenses, management and
Regulations . . . . . . . . . . . . . . . . . 11-14
Colleges and universities . . . . . . . . . . 20
Personal benefit contracts . . . . . 14, 34
general . . . . . . . . . . . . . . . . . . . . . . . . 22
Inventory, sales of . . . . . . . . . . . . 21, 39
Combined Federal Campaign . . . . . . . 2
Personal benefit contracts-Form
Expenses, political . . . . . . . . . . . . 29, 43
Investment income . . . . . . . . . . . 20, 38
Compensation . . . . . . . . . 12, 24, 28, 40
990-EZ filers . . . . . . . . . . . . . . . . . . . 42
Expenses, program service . . . . . . . . 22
Investments . . . . . . . . . . . . . . 20, 26, 40
Completing all lines . . . . . . . . . . . . . . . 15
Phone help . . . . . . . . . . . . . . . . . . . . . . . 2
Extension of time to file . . . . . . . . . . . . 6
Investments, program-related . . . . . 20,
Contemporaneous . . . . . . . . . . . . . . . . . 8
Pledges receivable . . . . . . . . . . . . . . . 25
38
Contracts, initial . . . . . . . . . . . . . . . . . . 12
Political expenses . . . . . . . . . . . . 29, 31
Investments, savings, and temporary
Contracts, personal benefit . . . . 14, 34
Political organization, public inspection
cash . . . . . . . . . . . . . . . . . . . . . . . . . . 25
F
Contribution, quid pro quo . . . . . . . . . . 8
rules:
Fair market value . . . . . . . . . . . . . . . . . 12
Contributions . . . 7, 18, 19, 21, 29, 37,
Penalties . . . . . . . . . . . . . . . . . . . . . . . 9
39
Fees . . . . . . . . . . . . . . . . . . . . . . . . 24, 40
Political organizations . . . . . . . . . . . . . 14
J
Contributions, acknowledgment of
Fees and contracts,
Postage expense . . . . . . . . . . . . . 24, 40
Joint costs . . . . . . . . . . . . . . . . . . . . 24-25
charitable contributions . . . . . . . . . . 7
government . . . . . . . . . . . . . . . . . . . . 33
Prepaid expenses . . . . . . . . . . . . . . . . 26
Contributions, co-venture . . . . . . . . . . 37
Fees for copies . . . . . . . . . . . . . . . . . . 10
Printing expense . . . . . . . . . . . . . 24, 40
Contributions, definitions . . . . . . . . . . . 8
Filing tests . . . . . . . . . . . . . . . . . . . . . . . . 2
L
Private delivery services . . . . . . . . . . . 6
Final return . . . . . . . . . 6, 17, 28, 36, 43
Contributions, disclosure
Labor organizations (section
Program service accomplishments,
statement . . . . . . . . . . . . . . . . . . . . . . 7
Fixed payment . . . . . . . . . . . . . . . . . . . 12
501(c)(5)) . . . . . . . . . . . . . . . . . . . . . . 5
statement of . . . . . . . . . . . . . . . 25, 41
Contributions, government . . . . . . . . . 19
Foreign organizations . . . . . . . . . . . . . 14
Land and buildings . . . . . . . . . . . . . . . 41
Program service expenses . . . . . . . . 22
Contributions, indirect . . . . . . . . . . . . . 37
Form 1041 . . . . . . . . . . . . . . . . . . . . . . . . 4
Land, buildings, and
Program service revenue . . . . . . 19, 33,
Contributions, insubstantial
Form 1098 . . . . . . . . . . . . . . . . . . . . . . . . 4
equipment . . . . . . . . . . . . . . . . . 26, 27
38
value . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Form 1099 series . . . . . . . . . . . . . . . . . . 4
Law firms, public interest . . . . . . . . . . 14
Program-related investment
Contributions, noncash . . . . . . . . . . . . . 7
Form 1120-POL . . . . . . . . . . . . . . . . . . . 4
income . . . . . . . . . . . . . . . . . . . . . . . . 38
Legal fees . . . . . . . . . . . . . . . . . . . 24, 40
Contributions, nondeductible,
Form 990 or Form 990-EZ,
Program-related investments . . . . . . 20
Liquidation . . . . . . . . . . . . . . . . . . . 28, 43
solicitations of . . . . . . . . . . . . . . . . . . . 7
assembling . . . . . . . . . . . . . . . . . . . . 15
Proxy tax . . . . . . . . . . . . . . 29, 30, 31, 42
List of Officers, Directors, Trustees,
Contributions, pension plan . . . . . . . . 24
Form 990 or Form 990-EZ, assembling
and Key Employees . . . . . . . . 27, 41
Public inspection . . . . . . 5, 8-11, 14, 29
Contributions, quid pro quo . . . . . . . . . 7
and completing properly . . . . . . . . . 14
Through the IRS . . . . . . . . . . . . . . . . 8
Loans from officers, directors, trustees,
Contributions, special events . . . . . . 21
Form 990-T . . . . . . . . . . . . . . . . . . . . . . . 4
Through the organization . . . . . . . . . 8
and key employees . . . . . . . . . . . . . 26
Contributors, schedule of . . . . . . . 7, 17,
Form LM-2 and LM-3, Labor
Public interest law firms . . . . . . . . . . . 14
Loans receivable . . . . . . . . . . . . . . . . . 26
18, 19, 36, 38
Organization Annual Report . . . . . . 5
Public support, indirect . . . . . . . . . . . . 19
Loans to or from officers, directors,
Costs, joint . . . . . . . . . . . . . . . . . . . 24-25
Forms and publications . . . . . . . . . . . . 4
trustees, and key employees . . . . 43
Publication 78, Cumulative list of
Functional expenses . . . . . . . . . . . . . . 22
section 170(c) organizations . . . . . . 3
Lobbying activities, cost
Fund balances . . . . . . . . . 22, 27, 40, 41
allocation . . . . . . . . . . . . . . . . . . . . . . 30
Publications and forms . . . . . . . . . . . . . 4
D
Fundraising agencies . . . . . . . . . . . . . 22
Lobbying expenses . . . . . . . . 31, 32, 42
Publications expense . . . . . . . . . . . . . 40
Deferred charges . . . . . . . . . . . . . . . . . 26
Fundraising expenses . . . . . . . . . . . . 23
Lotteries . . . . . . . . . . . . . . . . . . . . . . . . . 39
Purpose of form . . . . . . . . . . . . . . . . . . . 1
-45-
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