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) . . . . . . . . . . .
beginning of line 13, must complete the
line 13 table.
Contributors whose total gifts from 2003 through 2006 were in excess of the
Columns (a) and (b). List the name
and employer identification number for
each supported organization even if no
support was actually provided to the
Column (c). For each supported
(col. (f) less
organization, enter the line number
(from lines 5 through 12) that describes
the supported organization. For
example, if the organization supported
a hospital, enter “7” in column (c). If the
supported organization is not a section
501(c)(3) organization, enter the Code
section that describes the supported
Column (d). Check “Yes” if the
supported organization was specifically
named as a supported organization in
the supporting organization’s trust
instrument, articles of incorporation, or
other governing document.
Column (e). Enter the total amount
of support paid by the supporting
organization to or for the benefit of
each supported organization during the
tax year. Enter “-0-” if no support was
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)).
provided to each supported
attach an additional schedule for the
Worksheet to convert a revenue
Line 14. Organization operated to
account from the accrual to the cash
test for public safety. Check the box
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,
grants, and gross investment income,
a. Beginning-of-year entry
Part IV-A. Support
(if any) reversing accrual of
2. Definition of membership fees
income at the end of the
and a bureau or similar agency of a
prior year; and . . . . . . . . .
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.
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:
Instructions for Schedule A (Form 990 or 990-EZ)