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

A “historic and continuing relationship”

lines 51b(i) through (vi), regardless of its

leased by, or provided free of charge to,

exists when two organizations participate

amount, if it is with a related or affiliated

the reporting organization or the

in a joint effort to work in concert toward

organization.

noncharitable exempt organization.

the attainment of one or more common

Unrelated organizations. Answer

Line 51d. Use this schedule to describe

purposes on a continuous or recurring

“Yes” for any transaction between the

the transfers and transactions for which

basis rather than on the basis of one or

reporting organization and an unrelated

you entered “Yes” on lines 51a through

several isolated transactions or activities.

noncharitable exempt organization,

51c above. You must describe each

Such a relationship also exists when two

regardless of its amount, if the reporting

transfer or transaction for which you

organizations share facilities, equipment,

organization received less than adequate

answered “Yes.” You may combine all of

or paid personnel during the year,

consideration. There is adequate

the cash transfers (line 51a(i)) to each

regardless of the length of time the

consideration where the fair market value

organization into a single entry.

arrangement is in effect.

of the goods, other assets, or services

Otherwise, make a separate entry for

Line 51. Reporting of certain transfers

furnished by the reporting organization is

each transfer or transaction.

and transactions. Except as provided

not more than the fair market value of the

Column (a). For each entry, enter the

below, report on line 51 any transfer to or

goods, other assets or services received

line number from lines 51a through 51c.

transaction with a noncharitable exempt

from the unrelated noncharitable exempt

For example, if you answered “Yes” to

organization even if the transfer or

organization. The “exception” described

line 51b(iii), enter “b(iii)” in column (a).

transaction constitutes the only

below does not apply to transactions for

Column (d). If you need more space,

connection with the noncharitable exempt

less than adequate consideration.

write “see attached” in column (d) and

organization.

Answer “Yes” for any transaction,

use an attached sheet for your

Related organizations. If the

including transfers for adequate

description. If you are making more than

noncharitable exempt organization is

consideration, between the reporting

one entry on line 51d, specify, on the

related to or affiliated with the reporting

organization and an unrelated

attached sheet, which transfer or

organization, report all direct and indirect

noncharitable exempt organization if the

transaction you are describing.

transfers and transactions except for

amount involved is more than $500. The

contributions and grants received by the

Line 52. Reporting of certain

“amount involved” is the fair market value

reporting organization.

relationships. Enter on line 52 each

of the goods, services, or other assets

noncharitable exempt organization to or

Unrelated organizations. All

furnished by the reporting organization.

with which the reporting organization is

transfers from the reporting organization

Exception. If a transaction with an

related, or affiliated, as defined above. If

to an unrelated noncharitable exempt

unrelated noncharitable exempt

the control factor or the historic and

organization must be reported on line

organization was for adequate

continuing relationship factor (or both) is

51a. All transactions between the

consideration and the amount involved

present at any time during the year, you

reporting organization and an unrelated

was $500 or less, it is not necessary to

must identify the organization on line 52

noncharitable exempt organization must

answer “Yes” for that transaction.

even if neither factor is present at the end

be shown on line 51b unless they meet

Line 51b(iii). Answer “Yes” for

of the year.

the exception in the specific instructions

transactions in which the reporting

for that line.

Do not enter unrelated noncharitable

organization was either the lessor or the

Line 51a. Transfers. Answer “Yes” to

exempt organizations on line 52 even if

lessee.

lines 51a(i) and 51a(ii) if the reporting

you report transfers to or transactions

Line 51b(iv). Answer “Yes” if either

organization made any direct or indirect

with those organizations on line 51. For

organization reimbursed expenses

transfers of any value to a noncharitable

example, if you reported a one-time

incurred by the other.

exempt organization.

transfer to an unrelated noncharitable

exempt organization on line 51a(ii), you

Line 51b(v). Answer “Yes” if either

A “transfer” is any transaction or

should not list the organization on line 52.

organization made loans to the other or if

arrangement whereby one organization

the reporting organization guaranteed the

transfers something of value (cash, other

Column (b). Enter the exempt

other’s loans.

assets, services, use of property, etc.) to

category of the organization; for example,

another organization without receiving

Line 51b(vi). Answer “Yes” if either

“501(c)(4).”

something of more than nominal value in

organization performed services or

Column (c). In most cases, a simple

return. Contributions, gifts, and grants are

membership or fundraising solicitations

description, such as “common directors”

examples of transfers.

for the other.

or “auxiliary of reporting organization” will

If the only transfers between the two

Line 51c. Complete line 51c regardless

be sufficient. If you need more space,

organizations were contributions and

of whether the noncharitable exempt

write “see attached” in column (c) and use

grants made by the noncharitable exempt

organization is related to or closely

a separate sheet to describe the

organization to the reporting organization,

affiliated with the reporting organization.

relationship. If you list more than one

answer “No.”

For the purposes of this line, “facilities”

organization on line 52, identify which

Line 51b. Other transactions. Answer

includes office space and any other land,

organization you are describing on the

“Yes” for any transaction described in

building, or structure whether owned or

attached sheet.

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2004 Page 12

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