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Line 2a.

Check “Yes” if at any time during the year the organization had an agreement

with another person or entity to perform professional fundraising services. Do not

include an officer, director, trustee or employee who conducts professional fundraising

services solely in his capacity as an officer, director, trustee or employee of the

organization.

The organization must report all agreements for professional fundraising services

regardless of the form of the agreement (i.e., written, oral). For example, an

organization that had a written contract with a business to supply printing and mailing

services would report that agreement here if the business also provided professional

fundraising services (e.g., advice on graphic design or strategy for mailing) to the

organization.

Line 2b Column (i). If “Yes” to line 2a, list the ten highest paid individuals or entities

who were each paid at least $5,000 by the organization in the taxable year for

professional fundraising services. Form 990-EZ filers are not required to complete

this table.

Column (ii) Enter the type(s) of fundraising activities with respect to which the

professional fundraiser performed services.

Report the fundraising activities consistently with terms used by the organization in the

management of its fundraising program. For example, if an organization contracts with a

single fundraiser to advise on and coordinate all of its direct mail fundraising, it might

enter “consults on direct mail program.” If a consultant were hired to perform data

analysis for all aspects of an organization’s public solicitation, it might enter “provides

database consulting for direct mail, telephone and email.”

Column (iii) For this purpose, custody or control means possession of the funds or the

authority to deposit, direct the use of, or use the funds. Describe the custody or control

arrangement in Schedule O.

Column (iv)

Enter the gross receipts connected to the services provided by the

fundraiser listed in column (i) and received by the organization, or by the fundraiser on

the organization’s behalf, during the taxable year.

A professional fundraiser may deliver services in the taxable year and be properly

reported in line 2b but have no receipts to report in column (iv). For example, an

organization might retain a fundraiser to conduct a feasibility study for a capital

campaign. The campaign, if there were to be one, could be conducted in, and produce

receipts in, subsequent taxable years. Likewise, a fundraiser might be hired to plan and

produce programming for a media campaign. Fees would be properly reported in the

taxable year, but there might be no receipts to report until subsequent years when the

programming actually airs. In each case, the organization may properly report a “-0-“ in

column (iv).

Column (v) Enter

the dollar amounts in fees paid to or fees withheld by the fundraiser

for its professional fundraising services.

If the agreement provides for the payment of fees and also for the payment of

fundraising expenses, such as printing, paper, envelopes, postage, mailing list rental,

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Schedule G (Form 990 Or 990-Ez) Instructions - Supplemental Information Regarding Fundraising Or Gaming Activities - 2008 Page 2

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