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


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
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,
must be reported on line 51a. All
which transfer or transaction it is
transactions between the reporting
Exception. If a transaction with an
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
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
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.
Instructions for Schedule A (Form 990 or 990-EZ)


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