Instructions For Schedule A (Form 990 Or 990-Ez)

Line 51. Reporting of certain

adequate consideration where the fair

The organization must describe each

transfers and transactions. Except

market value of the goods, other

transfer or transaction for which it

as provided below, report on line 51

assets, or services furnished by the

answered “Yes.” The organization may

any transfer to or transaction with a

reporting organization is not more than

combine all of the cash transfers (line

noncharitable exempt organization

the fair market value of the goods,

51a(i)) to each organization into a

even if the transfer or transaction

other assets or services received from

single entry. Otherwise, make a

constitutes the only connection with the

the unrelated noncharitable exempt

separate entry for each transfer or

noncharitable exempt organization.

organization. The Exception described

transaction.

below does not apply to transactions for

Related organizations. If the

Column (a). For each entry, enter

less than adequate consideration.

noncharitable exempt organization is

the line number from lines 51a through

related to or affiliated with the reporting

Answer “Yes” for any transaction,

51c. For example, if the organization

organization, report all direct and

including transfers for adequate

answered “Yes” to line 51b(iii), enter

indirect transfers and transactions

consideration, between the reporting

“b(iii)” in column (a).

except for contributions and grants

organization and an unrelated

Column (d). If additional space is

received by the reporting organization.

noncharitable exempt organization if

needed, write “see attached” in column

Unrelated organizations. All

the amount involved is more than $500.

(d) and use an attached sheet for the

The amount involved is the fair market

transfers from the reporting

description. If the organization is

value of the goods, services, or other

organization to an unrelated

making more than one entry on line

assets furnished by the reporting

noncharitable exempt organization

51d, specify, on the attached sheet,

organization.

must be reported on line 51a. All

which transfer or transaction it is

transactions between the reporting

Exception. If a transaction with an

describing.

organization and an unrelated

unrelated noncharitable exempt

Line 52. Reporting of certain

noncharitable exempt organization

organization was for adequate

relationships. Enter on line 52 each

must be shown on line 51b unless they

consideration and the amount involved

noncharitable exempt organization to or

meet the Exception in the specific

was $500 or less, it is not necessary to

with which the reporting organization is

instructions for that line.

answer “Yes” for that transaction.

related, or affiliated, as defined above.

Line 51a. Transfers. Answer “Yes” to

Line 51b(iii). Answer “Yes” for

If the control factor or the historic and

lines 51a(i) and 51a(ii) if the reporting

transactions in which the reporting

continuing relationship factor (or both)

organization made any direct or indirect

organization was either the lessor or

is present at any time during the year,

transfers of any value to a

the lessee.

the organization must identify the

noncharitable exempt organization.

organization on line 52 even if neither

Line 51b(iv). Answer “Yes” if either

A transfer is any transaction or

factor is present at the end of the year.

organization reimbursed expenses

arrangement whereby one organization

incurred by the other.

Do not enter unrelated noncharitable

transfers something of value (cash,

Line 51b(v). Answer “Yes” if either

exempt organizations on line 52 even if

other assets, services, use of property,

organization made loans to the other or

the organization reports transfers to or

etc.) to another organization without

if the reporting organization guaranteed

transactions with those organizations

receiving something of more than

the other’s loans.

on line 51. For example, if the

nominal value in return. Contributions,

organization reported a one-time

gifts, and grants are examples of

Line 51b(vi). Answer “Yes” if either

transfer to an unrelated noncharitable

transfers.

organization performed services or

exempt organization on line 51a(ii), it

membership or fundraising solicitations

If the only transfers between the two

should not list the organization on line

for the other.

organizations were contributions and

52.

grants made by the noncharitable

Line 51c. Complete line 51c

exempt organization to the reporting

Column (b). Enter the exempt

regardless of whether the noncharitable

organization, answer “No.”

category of the organization; for

exempt organization is related to or

example, 501(c)(4).

closely affiliated with the reporting

Line 51b. Other transactions.

organization. For the purposes of this

Answer “Yes” for any transaction

Column (c). In most cases, a

line, facilities includes office space and

described in lines 51b(i) through (vi),

simple description, such as common

any other land, building, or structure

regardless of its amount, if it is with a

directors or auxiliary of reporting

whether owned or leased by, or

related or affiliated organization.

organization will be sufficient. If

provided free of charge to, the reporting

Unrelated organizations. Answer

additional space is needed, write “see

organization or the noncharitable

“Yes” for any transaction between the

attached” in column (c) and use a

exempt organization.

reporting organization and an unrelated

separate sheet to describe the

noncharitable exempt organization,

Line 51d. Use this schedule to

relationship. If the organization lists

regardless of its amount, if the reporting

describe the transfers and transactions

more than one organization on line 52,

organization received less than

for which the organization entered

identify which organization it is

adequate consideration. There is

“Yes” on lines 51a through 51c above.

describing on the attached sheet.

-15-

Instructions for Schedule A (Form 990 or 990-EZ)

Instructions For Schedule A (Form 990 Or 990-Ez) - 2007 Page 15

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