Instructions For Schedule A (Form 990 Or 990-Ez) - 2007 Page 16
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16Index
A
Expenditures, exempt
N
S
purpose . . . . . . . . . . . . . . . . . . 11
Accrual to cash basis,
Noncharitable exempt
Scholarships, etc. . . . . . . . . . . . . 3
worksheet for conversion
Expenditures, lobbying . . . . . . 12
organization . . . . . . . . . . . . . . 14
School . . . . . . . . . . . . . . . . . . . . . . . 5
to . . . . . . . . . . . . . . . . . . . . . . . . . 8
Non-Private Foundation Status,
Section 403(b) annuity
Address, for ruling letter . . . . . 12
Reason for . . . . . . . . . . . . . . . . 4
plan. . . . . . . . . . . . . . . . . . . . . . . 3
F
Affiliated groups . . . . . . . . . . 12-13
Specific Instructions . . . . . . . . . . 1
Family members . . . . . . . . . . . . . 5
Assets test . . . . . . . . . . . . . . . . . . . 5
Sponsoring organization . . . . . 3,
O
Form 4720 . . . . . . . . . . . . . . . . . . 13
4
Organization operated for the
Form 5768 . . . . . . . . . . . . . . . . . . . 3
Statements About
benefit of a governmental
C
Full and fair exposition
Activities . . . . . . . . . . . . . . . . . . 2
unit. . . . . . . . . . . . . . . . . . . . . . . . 5
Communication with
test . . . . . . . . . . . . . . . . . . . . . . . 12
Substantial contributor . . . . . . . 5
Organization operated to test for
members . . . . . . . . . . . . . . . . . 12
public safety . . . . . . . . . . . . . . . 8
Substantial part test . . . . . . . . . . 2
Communication, direct lobbying
G
Organizations, related . . . . . . . 15
Support . . . . . . . . . . . . . . . . . . . . . . 4
and/or grassroots
General Instructions . . . . . . . . . . 1
lobbying . . . . . . . . . . . . . . . . . . 12
Organizations, unrelated . . . . 15
Support from a governmental
Grassroots expenditures . . . . 12
unit . . . . . . . . . . . . . . . . . . . . . . . . 4
Compensation of the Five
Grassroots lobbying
Highest Paid Employees
Support Schedule . . . . . . . . . . . . 8
P
communications . . . . . . . . . . 12
Other Than Officers,
Supporting organization . . . . . . 7
Part I . . . . . . . . . . . . . . . . . . . . . . . . 1
Gross investment income . . . . . 6
Directors, and Trustees . . . . 1
Functionally integrated . . . . . 7
Part II . . . . . . . . . . . . . . . . . . . . . . . 2
Gross receipts from activities
Compensation of the Five
Type . . . . . . . . . . . . . . . . . . . . . . 7
Part II-B . . . . . . . . . . . . . . . . . . . . . 2
related to organization’s
Highest Paid Independent
Type I . . . . . . . . . . . . . . . . . . . . . 7
charitable, etc.,
Part III . . . . . . . . . . . . . . . . . . . . . . . 2
Contractors for Other
Type II . . . . . . . . . . . . . . . . . . . . 7
purpose. . . . . . . . . . . . . . . . . . . . 8
Part IV . . . . . . . . . . . . . . . . . . . . . . . 4
Services . . . . . . . . . . . . . . . . . . . 2
Type III . . . . . . . . . . . . . . . . . . . . 7
Gross receipts from other than
Part IV-A . . . . . . . . . . . . . . . . . . . . 8
Compensation of the Five
disqualified persons . . . . . . . . 9
Part V . . . . . . . . . . . . . . . . . . . . . . . 9
Highest Paid Independent
T
Group returns . . . . . . . . . . . . . . . 13
Contractors for Professional
Part VI-A . . . . . . . . . . . . . . . . . . . 11
Taxable distribution . . . . . . . . . . 4
Groups, affiliated . . . . . . . . . 12-13
Services . . . . . . . . . . . . . . . . . . . 2
Part VI-B . . . . . . . . . . . . . . . . . . . 14
Test, assets . . . . . . . . . . . . . . . . . . 5
Compensation or
Part VII . . . . . . . . . . . . . . . . . . . . . 14
Test, expenditure . . . . . . 2, 5, 11
repayment . . . . . . . . . . . . . . . . . 3
H
Penalties . . . . . . . . . . . . . . . . . . . . 1
Test, full and fair
Conservation easements . . . . . 3
Hospital medical research
Period covered . . . . . . . . . . . . . . . 1
exposition . . . . . . . . . . . . . . . . 12
Contributions in excess of the
organization . . . . . . . . . . . . . . . 5
Private foundation status . . . . . 5
Test, public support, facts and
2% limitation . . . . . . . . . . . . . . . 9
Hospital or cooperative hospital
Private School
circumstances, . . . . . . . . . . . . 6
Contributions, membership fees,
service organization . . . . . . . . 5
Questionnaire . . . . . . . . . . 9-11
Test, public support, section
and gross receipts from
Pub. 525, Taxable and
509(a)(1) . . . . . . . . . . . . . . . . . . 6
disqualified persons . . . . . . . . 9
Nontaxable Income . . . . . . . . 2
I
Test, substantial part . . . . . . . . . 2
Control, common, element
Public charities, electing . . . . . . 3
Indirect contributions . . . . . . . . . 5
Tests, public support, section
of . . . . . . . . . . . . . . . . . . . . . . . . 14
Public charities,
Information Regarding Transfers
509(a)(2) . . . . . . . . . . . . . . . . . . 6
Control, limited . . . . . . . . . . . . . . 13
nonelecting . . . . . . . . . . . . . . . . 3
To and Transactions and
Transfers . . . . . . . . . . . . . . . . . . . 15
Credit counseling . . . . . . . . . . . . 3
Public support test . . . . . . . . . . . 5
Relationships With
Type III, functionally
Noncharitable Exempt
Public support test, facts and
integrated . . . . . . . . . . . . . . . . . 7
D
Organizations . . . . . . . . . . . . . 14
circumstances . . . . . . . . . . . . . 6
Definitions . . . . . . . . . . . . . . . . . . . 4
Public support test, section
U
509(a)(1) . . . . . . . . . . . . . . . . . . 6
Direct lobbying
L
Unrelated organizations . . . . . 15
communications . . . . . . . . . . 12
Public support tests, section
Legislation . . . . . . . . . . . . . . . . . . 12
Unusual grants . . . . . . . . . . . . . . . 9
509(a)(2) . . . . . . . . . . . . . . . . . . 6
Direct lobbying
Legislation, attempting to
expenditures . . . . . . . . . . . . . . 12
Purpose of form . . . . . . . . . . . . . . 1
influence . . . . . . . . . . . . . . . . . 12
W
Disqualified person . . . . . . . . . . . 5
Legislation, specific . . . . . . . . . 12
Who must file . . . . . . . . . . . . . . . . 1
Disqualified supporting
Q
Limited control . . . . . . . . . . . . . . 13
organization . . . . . . . . . . . . . . . 4
Worksheet — accrual to cash
Qualify . . . . . . . . . . . . . . . . . . . . . . . 3
Lobbying Activity by Nonelecting
basis, conversion to . . . . . . . . 8
Donor advised fund . . . . . . . . 3, 4
Public Charities . . . . . . . . . . . 14
Donor advised funds . . . . . . . . . 3
■
Lobbying Expenditures by
R
Donor advisor . . . . . . . . . . . . . . . . 3
Electing Public
Related organizations . . . . . . . 15
Charities . . . . . . . . . . . . . . . . . 11
Relationship, historic and
E
continuing . . . . . . . . . . . . . . . . 14
Exempt organization,
M
Returns, group . . . . . . . . . . . . . . 13
noncharitable . . . . . . . . . . . . . 14
Medical research . . . . . . . . . . . . . 5
Ruling letter request . . . . . . . . . 12
Expenditure test . . . . . . . 2, 5, 11
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