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

Table – information regarding

Line 26b Example

supported organizations. All

organizations checking the box at the

Amount on line 26a of 2007 Schedule A (2% limitation) . . . . . . . . . . .

$12,000

beginning of line 13, must complete the

line 13 table.

Contributors whose total gifts from 2003 through 2006 were in excess of the

•

2% limitation

Columns (a) and (b). List the name

and employer identification number for

(a)

(b)

(c)

(d)

(e)

(f)

(g)

each supported organization even if no

Name

2003

2004

2005

2006

Total

Excess

support was actually provided to the

contri-

supported organization.

butions

•

Column (c). For each supported

(col. (f) less

the

organization, enter the line number

(from lines 5 through 12) that describes

limitation)

the supported organization. For

example, if the organization supported

a hospital, enter “7” in column (c). If the

XYZ Foundation

$59,000

$ 3,000

$62,000

$50,000

supported organization is not a section

501(c)(3) organization, enter the Code

section that describes the supported

Apple Office

Supply

$12,000

3,000

15,000

3,000

organization.

•

Column (d). Check “Yes” if the

supported organization was specifically

Plum

15,000

30,000

18,000

named as a supported organization in

Corporation

the supporting organization’s trust

instrument, articles of incorporation, or

John Smith

5,000

$5,000

5,000

1,000

16,000

4,000

other governing document.

•

Column (e). Enter the total amount

of support paid by the supporting

Sue Adams

10,000

20,000

8,000

organization to or for the benefit of

each supported organization during the

Apple Trade

tax year. Enter “-0-” if no support was

Assoc.

20,000

7,000

27,000

15,000

provided during the tax year.

•

Total (Carry the total of column (g) to line 26(b) of the

Total. Enter the sum of all support

2007 Schedule A (Form 990 or 990-EZ)).

$98,000

provided to each supported

organization.

attach an additional schedule for the

Worksheet to convert a revenue

Line 14. Organization operated to

other years.

account from the accrual to the cash

test for public safety. Check the box

basis

Lines 15, 16, 17, 26, and 27. See Part

on line 14 only if the organization has

IV, Definitions. See also Regulations

received a ruling from the IRS that it is

section 1.509(a)-3 for the:

organized and operated primarily to test

1. Revenue per books

(accrual basis) . . . . . . . . .

for public safety.

1. Distinction between gross

receipts from gifts and contributions,

2. Add:

grants, and gross investment income,

a. Beginning-of-year entry

and

Part IV-A. Support

(if any) reversing accrual of

2. Definition of membership fees

income at the end of the

Schedule

and a bureau or similar agency of a

prior year; and . . . . . . . . .

governmental unit.

Complete the Support Schedule if a

b. Any amounts collected

box on line 10, 11, or 12 was checked.

during the year that were

Note. Organizations completing line

not credited to the revenue

26 should note the instructions and

account in the current year

examples for lines 10 or 11 regarding

Note. The Support Schedule must be

the public support test applicable to

completed on the cash method of

3. Subtotal . . . . . . . . . . . . .

their type of organization.

accounting.

4. Less:

Organizations completing line 27

Income accrued during the

should note the instructions and

For example, if a grantor makes a

current year but not

examples for line 12 for guidance in

grant to an organization payable over a

collected as of the end of

computing their public support test.

term of years, such grant will be

the year . . . . . . . . . . . . .

includible in the support fraction of the

Line 17. Gross Receipts From

5. Revenue on a cash basis

grantee organization only when and to

Activities Related to Organization’s

the extent amounts payable under the

Charitable, etc., Purpose. Include

grant are received by the grantee.

income generated by the organization’s

If the organization has not existed

exempt function activities (charitable,

educational, etc.) and by its nontaxable

during the whole period the Support

If the organization uses the accrual

fundraising events (excluding any

method of accounting, a worksheet

Schedule covers, fill in the information

contributions received, which are

such as the one that follows may be

for the years that apply. If the

reported on line 15).

used to convert any revenue account

organization’s status is based on years

from an accrual basis to a cash basis.

not shown in the Support Schedule,

Examples include income from:

-8-

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2007 Page 8

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