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

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Department of the Treasury

Internal Revenue Service

Instructions for Schedule A

(Form 990 or 990-EZ)

Section references are to the Internal Revenue Code unless otherwise noted.

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501(k), Child Care Organizations, and

Show totals on the printed form.

Contents

Page

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501(n), Charitable Risk Pools.

Put the organization’s name and

Part I. Compensation of the Five

employer identification number (EIN) on

Highest Paid Employees Other

Who Must File

the attached separate sheets and identify

Than Officers, Directors, and

the part or line that the attachments

Trustees . . . . . . . . . . . . . . . . . . . . . 1

An organization described in section

support.

Part II. Compensation of the Five

501(c)(3) or a nonexempt charitable trust

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You may round off cents to whole

Highest Paid Independent

described in section 4947(a)(1) must

dollars on your return and schedules. If

Contractors for Professional

complete and attach Schedule A (Form

you do round to whole dollars, you must

990 or 990-EZ) to its Form 990 or Form

Services . . . . . . . . . . . . . . . . . . . . . 2

round all amounts. To round, drop

990-EZ.

Part III. Statements About

amounts under 50 cents and increase

Activities . . . . . . . . . . . . . . . . . . . . 2

If an organization is not required to file

amounts from 50 to 99 cents to the next

Part IV. Reason for Non-Private

Form 990, or Form 990-EZ, it is not

dollar. For example, $1.39 becomes $1

Foundation Status . . . . . . . . . . . . . . 3

required to file Schedule A (Form 990 or

and $2.50 becomes $3.

Part IV-A. Support Schedule . . . . . . . . 5

990-EZ).

If you have to add two or more

Part V. Private School

Do not use Schedule A (Form 990 or

amounts to figure the amount to enter on

Questionnaire . . . . . . . . . . . . . . . . . 7

990-EZ) if an organization is a private

a line, include cents when adding the

Part VI-A. Lobbying

foundation. Instead, file Form 990-PF,

amounts and round off only the total.

Expenditures by Electing

Return of Private Foundation.

Public Charities . . . . . . . . . . . . . . . . 9

Part I. Compensation of

Period Covered

Part VI-B. Lobbying Activity by

the Five Highest Paid

Nonelecting Public Charities . . . . . 11

The organization’s Schedule A (Form 990

Part VII. Information Regarding

Employees Other Than

or 990-EZ) should cover the same period

Transfers To and Transactions

as the Form 990, or Form 990-EZ, with

Officers, Directors, and

and Relationships With

which it is filed.

Noncharitable Exempt

Trustees

Penalties

Organizations . . . . . . . . . . . . . . . . 11

Complete Part I for the five employees

Index . . . . . . . . . . . . . . . . . . . . . . . . 13

Schedule A (Form 990 or 990-EZ) is

with the highest annual compensation

considered a part of Form 990, or Form

over $50,000. Enter the number of other

990-EZ, for section 501(c)(3)

employees with annual compensation

General Instructions

organizations and section 4947(a)(1)

over $50,000 who are not individually

nonexempt charitable trusts that are

listed in Part I. Do not include employees

required to file either form. Therefore, any

listed in Part V of Form 990 or in Part IV

Purpose of Form

such organization that does not submit a

of Form 990-EZ (List of Officers,

Schedule A (Form 990 or 990-EZ) is used

completed Schedule A (Form 990 or

Directors, Trustees, and Key Employees).

by:

990-EZ) with its Form 990, or Form

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In columns (c) through (e), show all

Section “501(c)(3)” organizations, and

990-EZ, does not satisfy its filing

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cash and noncash forms of compensation

Section 4947(a)(1) nonexempt

requirement and may be charged a $20 a

for each listed employee whether paid

charitable trusts.

day penalty ($100 a day for large

currently or deferred. The organization

organizations). See General Instruction K

These organizations must use

may also provide an attachment to

of the Instructions for Form 990 and Form

Schedule A (Form 990 or 990-EZ) to

explain the entire year 2004

990-EZ for details on this and other

furnish additional information not required

compensation package for any person

penalties.

of other types of organizations that file

listed in Part I.

To avoid having to respond to requests

Form 990, Return of Organization Exempt

Column (c)

for missing information, please be sure to:

From Income Tax, or Form 990-EZ, Short

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Complete all applicable line items;

Form Return of Organization Exempt

Enter salary, fees, bonuses, and

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Answer “Yes” or “No” to each question

From Income Tax.

severance payments received by each

on the return;

listed employee. Include current year

Section 6033(b) and Rev. Proc. 75-50,

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Make an entry (including a zero when

payments of amounts reported or

1975-2 C.B. 587 require this additional

appropriate) on all total lines; and

reportable as deferred compensation in

information.

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Enter “None” or “N/A” if an entire part

any prior year.

Note: For purposes of these instructions,

does not apply.

Column (d)

the term “section 501(c)(3)” includes

organizations exempt under sections:

Include in column (d) all forms of deferred

compensation and future severance

Specific Instructions

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501(e), Cooperative Hospital Service

payments (whether or not funded,

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Organizations,

Attach separate sheets on which you

whether or not vested, and whether or not

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501(f), Cooperative Service

follow the same format and sequence as

the deferred compensation plan is a

Organizations of Operating Educational

on the printed form, if you need more

qualified plan under section 401(a)).

Organizations,

space for any part or line item.

Include in this column payments to

Cat. No. 11294Q

Instructions For Schedule A (Form 990 Or 990-Ez) - 2004

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