Instructions For Schedule A (Form 990 Or 990-Ez) - 2007 Page 9
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161. Ticket sales to performances by a
name of, and amount received for each
2006, prepare a list for the
symphony orchestra,
year, that was more than the larger of:
organization’s records to show, for each
2. Raffles, bingo, or
year, the name of the contributor, the
1. The amount on line 25 for
3. Fundraising events, income from
date and amount of the grant, and a
the year, or
which is not taxable as unrelated
brief description of the grant. (Do not
2. $5,000.
business income because:
file this list with the organization’s
After computing the difference between
•
Substantially all the work is
return.) Do not include these grants in
the amount received and the larger
performed without compensation, or
line 15. An example for such a list for
amount described in 1 or 2, enter the
•
Carried on by the organization
line 28 is given below.
sum of these differences (the excess
primarily for the convenience of its
amounts) for each year. An example of
Line 28 Example
members, or
such a list for line 27b is given below
•
Consists of the selling of
for the year 2006 entry line. Prepare
merchandise, substantially all of which
Year
2006
Description
similar lists to determine excess
has been received by the organization
amounts for the other entry lines of
as gifts or contributions (section
Name
Mr. Disinterested
Undeveloped
27b. (Do not file these lists with the
513(a)(1), (2), or (3)).
Donor
land –
organization’s return.)
(Volume
Line 26b. Contributions in Excess of
578, page
Date of Grant
January 15,
Line 27b Example
the 2% Limitation. Prepare a list for
xxx, Dept. of
2006
Land
the organization’s files to show the
Year 2006
Records,
name of and amount contributed by
Jefferson
each person (other than a
(a)
(b)
(c)
(d)
(e)
County,
Name
Amount Amount
Enter
Year
governmental unit or publicly supported
Ohio)
received
on
the
(2006)
organization) whose total gifts for 2003
Amount of Grant
$6,000
in
line 25
larger
Excess
through 2006 exceeded the amount
(2006)
for
of
(column
shown in line 26a. (Do not file this list
(2006)
column (b) less
with the organization’s return.) Enter
(c) or
column
Part V. Private School
the total of all these excess amounts on
$5000
(d))
Questionnaire
line 26b. An example of such a list for
line 26b is given later.
Word
All schools that checked the box on line
Processing,
Line 27a. Contributions, Membership
6, Part IV, must complete Part V.
Inc.
$25,000
$2,000
$5,000 $20,000
Fees, and Gross Receipts From
Relevant parts of Rev. Proc. 75-50,
Disqualified Persons. For amounts
1975-2 C.B. 587 are given below. The
Enter the total for column (e) on line
included in lines 15, 16, and 17 that
revenue procedure gives guidelines
27b for the year (2006) entry space . .
$20,000
were received from a disqualified
and recordkeeping requirements for
person, prepare a list for the
determining whether private schools
Line 28. Unusual Grants. Unusual
organization’s records to show the
that are recognized as exempt from tax
grants generally are substantial
name of, and total amounts received in
have racially nondiscriminatory policies
contributions and bequests from
each year from each disqualified
toward their students.
disinterested persons and are:
person. (Do not file this list with the
4.01 Organizational requirements.
organization’s return.) Enter the sum of
1. Attracted because of the
A school must include a statement in its
such amounts for each year. An
organization’s publicly supported
charter, bylaws, or other governing
example of such a list for line 27a is
nature,
instrument, or in a resolution of its
given later.
2. Unusual and unexpected
governing body, that it has a racially
because of the amount, and
nondiscriminatory policy as to students
Line 27a Example
3. Large enough to endanger the
and therefore does not discriminate
organization’s status as normally
against applicants and students on the
(a)
(b)
(c)
(d)
(e)
(f)
meeting the support test described in
basis of race, color, and national or
Name
2006
2005
2004
2003
Total
the instructions for lines 10, 11, and 12.
ethnic origin.
A grant that meets these terms may
David
$7,000 $6,000
$13,000
4.02 Statement of policy. Every
Smith
be treated as an unusual grant (that is
school must include a statement of its
disregarded entirely in the public
racially nondiscriminatory policy as to
support computation) even if the
Anne
$5,000 $7,000 $12,000
students in all its brochures and
organization receives the funds over a
Parker
catalogues dealing with student
period of years. In the list of unusual
admissions, programs, and
grants, show only what the organization
scholarships. A statement substantially
Total
$7,000 $6,000 $5,000 $7,000 $25,000
received during the year.
similar to the Notice described in
Enter the total for each year of columns (b)
Do not treat gross investment
paragraph (a) of subsection 1 of section
through (e) on line 27a, 2007 Schedule A (Form
income items as unusual grants.
4.03, infra, will be acceptable for this
990 or 990-EZ).
Instead, include all investment income
purpose. Further, every school must
Enter the total of column (f) on the line 27a
in support.
include a reference to its racially
entry space for line 27d, 2007 Schedule A
nondiscriminatory policy in other written
(Form 990 or 990-EZ).
See Rev. Rul. 76-440, 1976-2 C.B.
advertising that it uses as a means of
58 and Regulations sections
informing prospective students of its
1.170A-9(e)(6)(ii) and 1.509(a)-3(c)(3)
Line 27b. Gross Receipts From Other
programs. The following references will
and (4) for details about unusual
Than Disqualified Persons. For any
be acceptable:
grants.
amount included in line 17 that was
received from each person (other than
For an organization described in
The (name) school admits students
disqualified persons) prepare a list for
lines 10, 11, or 12 that received any
of any race, color, and national or
the organization’s records to show the
unusual grants during 2003 through
ethnic origin.
-9-
Instructions for Schedule A (Form 990 or 990-EZ)
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