Instructions For Schedule A (Form 990 Or 990-Ez) - 2007 Page 4

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2. In which a person described in 3
Any other donor advised fund, or
Part IV-A
above gives advice about which
Support includes . . .
line
Payments with respect to certain
individuals receive grants for travel,
educational grants described in Notice
study, or other similar purposes, if:
Net income from unrelated
2006-109.
business activities, whether or
a. The person’s advisory privileges
not such activities are carried on
Section 4966(d)(4) defines a
are performed exclusively by such
regularly as a trade or business
18 and 19
disqualified supporting organization as
person in his or her capacity as a
a Type III supporting organization that
committee member in which all of the
Gross investment income, such as
is not functionally integrated and any
committee members are appointed by
interest, dividends, rents, and royalties
18
Type I, Type II, or functionally
the sponsoring organization;
integrated Type III supporting
b. No combination of donors or
Tax revenues levied for the benefit of
organization where the donor or donor
donor advisors (and related persons as
an organization and either paid to or
advisor (and any related person)
defined below) directly or indirectly
expended on behalf of such
directly or indirectly controls a
control the committee;
organization; and . . . . . . . . . . . . . .
20
supported organization of the
c. All grants from the fund or
supporting organization. See Notice
account are awarded on an objective
The value of services or facilities
2006-109 and instructions for line 13 for
and nondiscriminatory basis following a
(exclusive of those generally furnished
more information on supporting
procedure approved in advance by the
to the public without charge) furnished
organizations.
board of directors of the sponsoring
by a governmental unit referred to in
organization. The procedure must be
Code section 170(c)(1) to an
Line 4c. Answer “Yes” if the
designed to ensure that all grants meet
organization without charge . . . . . . .
21
organization made any distributions to a
the requirements of sections
donor, donor advisor, or related person
4945(g)(1), (2), or (3); or
*Note.The amounts on line 17 are included as
(as defined in the instructions for line
3. That is otherwise excluded from
support only for those organizations that checked
4a).
the box on line 12. Otherwise, the amounts on line
the definition of a donor advised fund
17 are not included in support.
pursuant to section 4966(d)(2)(C). For
Lines 4d and 4e. For a definition of
example, see Notice 2006-109,
Part IV-A
donor advised funds, see the
2006-51 I.R.B. 1121, regarding
Support does not include . . .
line
instructions for line 4a.
employer-sponsored disaster relief
assistance programs.
Any amounts an organization receives
Lines 4f and 4g. Enter the number of
from the exercise or performance of its
separate funds or accounts on line 4f
A related person is any family
charitable, educational, or other
(other than those reported on line 4d)
member (as defined in section 4958(f))
purpose or function constituting the
where donors have the right to provide
of the donor or donor advisor and any
basis for its exemption* . . . . . . . . . .
17
advice on the distribution or investment
35% controlled entity (as defined in
of amounts held in such funds or
section 4958(f)) of the donor or donor
Any gain upon the sale or exchange of
accounts. Figure the number of funds
advisor.
property which would be considered under
or accounts owned at the end of the tax
any section of the Code as gain from the
Funds or accounts meeting one
year. If line 4f is a number other than
!
sale or exchange of a capital asset.
of these exceptions must be
zero also complete line 4g. If the
reported on lines 4f and 4g.
organization does not maintain any
CAUTION
Contributions of services for which a
such accounts, enter zero on lines 4f
Line 4b. Answer “Yes” if the
deduction is not allowable.
and 4g.
organization made any taxable
distributions under section 4966.
*Note. For organizations that checked the box on
line 12, the amounts on line 17 of the Support
A taxable distribution is any
Part IV. Reason for
Schedule are included in support.
distribution occurring in any tax year
Non-Private Foundation
beginning after August 17, 2006, from a
Support from a governmental unit,
donor advised fund to any:
Status
with certain exceptions described
1. Natural person, or
below, includes:
2. Any other person, if:
Definitions
a. The distribution is for any
Any amounts received from a
The following terms are used in more
purpose other than the promotion of
governmental unit, including donations
than one item in Part IV. The definitions
religious, charitable, scientific, literary
or contributions and amounts received
given below generally apply.
or educational purposes, or to foster
in connection with a contract entered
national or international amateur sports
into with a governmental unit for the
Support (for lines 10, 11, and 12 of
competition, or for the prevention of
performance of services or in
Part IV), with certain qualified
cruelty to children or animals; or
connection with a government research
exceptions described below, is all forms
b. The sponsoring organization
grant, provided these amounts are not
of support including (but not limited to):
maintaining the donor advised fund
excluded from the term support as
does not exercise expenditure
Part IV-A
amounts received from exercising or
responsibility in the distribution in
Support includes . . .
line
performing the organization’s charitable
accordance with section 4945(h).
purpose or function.
Gifts, grants, contributions,
Exception. A taxable distribution
An amount paid by a governmental
membership fees . . . . . . . . . . 15 and 16
does not include a distribution from a
unit to an organization is not treated as
donor advised fund to:
received from exercising or performing
Any amounts an organization receives
Any organization described in section
its charitable, etc., purpose or function
from the exercise or performance of its
170(b)(1)(A) (other than a disqualified
if the payment is to enable the
charitable, educational, or other
supporting organization),
organization to provide a service to, or
purpose or function constituting the
The sponsoring organization of the
maintain a facility for, the direct benefit
basis for its exemption*. . . . . . . . . . .
17
donor advised fund,
of the public, as for example, to
-4-
Instructions for Schedule A (Form 990 or 990-EZ)

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