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Schedule G (Form 990 Or 990-Ez) Instructions - Supplemental Information Regarding Fundraising Or Gaming Activities - 2008 Page 5

Line 3. Non-cash Prizes Enter the fair market value of the non-cash prizes paid or

given out for each type of gaming conducted.

Line 4. Rent/Facility Costs Enter the expenses paid or incurred for the rent or lease of

property or facilities.

Line 5. Other Direct Expenses. Enter the amount of other direct expense items not

included on lines 2 through 4. The organization should retain in its records a schedule

providing an itemized listing of all other direct expenses not included on lines 2 through

The itemized listing of direct expenses not included on lines 2 though 4 should include

labor costs and wages (including the total amount of compensation paid to gaming

workers or paid to independent contractors for labor costs); employment taxes (including

the amount of federal, state, and local payroll taxes paid for the year associated with

gaming workers but only those that are imposed on the organization as an employer.

This includes the employer’s share of social security and Medicare taxes, the Federal

unemployment tax (FUTA), state unemployment compensation taxes, and other state

and local payroll taxes. Do not include taxes withheld from the employees’ salaries and

paid to various governmental units such as federal and state income taxes and the

employees’ share of social security and Medicare taxes) and excise taxes (including the

amount of excise taxes paid for the year). Gaming may be subject to a wagering excise

tax (imposed on the amount of the wager; see Form 730, Tax on Wagering) and an

occupational tax (imposed on the persons engaged in receiving wagers; see Form 11C,

Occupational Tax and Registration Return for Wagering).

Line 6. Volunteer Labor. If substantially all of the organization’s work in conducting a

type of gaming is performed by volunteers, check “Yes” and enter the percentage of

total workers who are volunteers

for each type of gaming

conducted. The percentage is

determined by dividing the number of volunteers for each type of gaming by the total

number of workers for that type of gaming, both paid and unpaid. Leave column 6(d)

blank.

Line 7, column (d). Direct Expense Summary Enter the sum of lines 2(d) through

5(d).

Line 8, column (d). Net Gaming Income Enter the difference between

lines 1(d) and

7(d).

If line 7 is more than line 1, enter the difference in parentheses.

TIP: For Form 990 filers, the amounts from line 1, column (d), line 7, column (d), and line

8 column (d), must equal the amounts reported on Form 990, Part VIII, Statement of

Revenue, lines 9a, b, and c, respectively.

Line 9. List all state(s) in which the organization operated gaming during the taxable

year. Schedule O provides additional space, if needed.

Line 9a. Check “Yes” only if the organization is licensed or otherwise registered to

operate gaming in each state listed on Line 9.

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Schedule G (Form 990 Or 990-Ez) Instructions - Supplemental Information Regarding Fundraising Or Gaming Activities - 2008 Page 5