2008 Instructions For Schedule D (Form 990) (Page 5 of 5) in pdf

2008 Instructions For Schedule D (Form 990) Page 5

•

organization’s audited financial

Part XI, line 8 (reconciliation of

Part XIV. Supplemental

statement prepared in accordance with

change in net assets).

•

SFAS 117 and the revenue and

Information

Part XII, lines 2d and 4b

expenses reported on the

(reconciliation of revenue).

Complete Part XIV to provide narrative

•

organization’s Form 990.

Part XIII, lines 2d and 4b

information required in the following.

(reconciliation of expenses).

•

On line 4a of Parts XII and XIII,

Part II, lines 3,5, and 9 (conservation

include only those investment expenses

Also use Part XIV to provide

easements).

•

netted against investment income in the

additional narrative explanations and

Part III, lines 1a and 4 (collections of

revenue portion of the organization’s

descriptions, as needed. Identify the

art, historical treasures, or other similar

audited financial statement. Do not

specific part and line number that the

assets).

•

include program-related investment

response supports in the order that it

Part IV, lines 1b and 2b (escrow or

expenses or other expenses reported

appears on Schedule D (Form 990).

custodial arrangements).

•

as program service expenses in the

Part XIV may be duplicated if more

Part V, line 4 (endowment funds).

•

audited statement of activities.

space is needed.

Part X (FIN 48 footnote text).

Parts XI, XII, and XIII do not have to

be completed for group returns.

-5-

2008 Instructions For Schedule D (Form 990) Page 5

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