Instructions For Schedule A (Form 990 Or 990-Ez) - 2004 Page 13

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Index
A
G
Noncharitable exempt
Returns, group . . . . . . . . . . . . . . . . . . . 10
organization . . . . . . . . . . . . . . . . . . . 11
Accrual to cash basis, worksheet for
General Instructions . . . . . . . . . . . . . . . 1
Ruling letter request . . . . . . . . . . . . . . 10
conversion to . . . . . . . . . . . . . . . . . . . 6
Normally . . . . . . . . . . . . . . . . . . . . . . . 3, 4
Grassroots expenditures . . . . . . . . . . . 9
Address, for ruling letter . . . . . . . . . . . 10
Grassroots lobbying
S
Affiliated groups . . . . . . . . . . . . . . . . . . 10
communications . . . . . . . . . . . . . . . . . 9
O
Scholarships, etc. . . . . . . . . . . . . . . . . . 2
Assets test . . . . . . . . . . . . . . . . . . . . . . . 4
Gross receipts from activities related to
Organization operated for the benefit of
School . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
organization’s charitable, etc.,
a governmental unit. . . . . . . . . . . . . . 4
Section 403(b) annuity plan. . . . . . . . . 2
purpose. . . . . . . . . . . . . . . . . . . . . . . . 6
Organization operated to test for public
C
Specific Instructions . . . . . . . . . . . . . . . 1
Gross receipts from other than
safety . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Communication with members . . . . . . 9
disqualified persons . . . . . . . . . . . . . 6
Statements About Activities . . . . . . . . . 2
Organizations, related . . . . . . . . . . . . 12
Communication, direct lobbying and/or
Group returns . . . . . . . . . . . . . . . . . . . . 10
Substantial contributor . . . . . . . . . . . . . 3
Organizations, unrelated . . . . . . . . . . 12
grassroots lobbying . . . . . . . . . . . . . 10
Groups, affiliated . . . . . . . . . . . . . . . . . 10
Substantial part test . . . . . . . . . . . . . . . 2
Compensation of the Five Highest Paid
Support . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Employees Other Than Officers,
Support from a governmental
P
Directors, and Trustees . . . . . . . . . . 1
H
unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Compensation of the Five Highest Paid
Hospital medical research
Support Schedule . . . . . . . . . . . . . . . . . 5
Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Independent Contractors for
organization . . . . . . . . . . . . . . . . . . . . 4
Supporting organization . . . . . . . . . . . . 5
Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Professional Services . . . . . . . . . . . . 2
Hospital or cooperative hospital service
Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Compensation or repayment . . . . . . . . 2
organization . . . . . . . . . . . . . . . . . . . . 4
Part IV-A . . . . . . . . . . . . . . . . . . . . . . . . . 5
Contributions in excess of the 2%
T
limitation . . . . . . . . . . . . . . . . . . . . . . . 6
Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Test, assets . . . . . . . . . . . . . . . . . . . . . . 4
I
Contributions, membership fees, and
Part VI-A . . . . . . . . . . . . . . . . . . . . . . . . . 9
Test, expenditure . . . . . . . . . . . . . 2, 4, 9
Indirect contributions . . . . . . . . . . . . . . . 3
gross receipts from disqualified
Part VI-B . . . . . . . . . . . . . . . . . . . . . . . . 11
Test, full and fair exposition . . . . . . . . . 9
Information Regarding Transfers To
persons . . . . . . . . . . . . . . . . . . . . . . . . 6
Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Test, public support, facts and
and Transactions and Relationships
Control, common, element of . . . . . . 11
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . 1
circumstances, . . . . . . . . . . . . . . . . . . 5
With Noncharitable Exempt
Control, limited . . . . . . . . . . . . . . . . . . . 10
Period covered . . . . . . . . . . . . . . . . . . . . 1
Test, public support, section
Organizations . . . . . . . . . . . . . . . . . . 11
Private School Questionnaire . . . . . 7-9
509(a)(1) . . . . . . . . . . . . . . . . . . . . . . . 4
Pub. 525, Taxable and Nontaxable
Test, substantial part . . . . . . . . . . . . . . 2
D
L
Income . . . . . . . . . . . . . . . . . . . . . . . . . 2
Tests, public support, section
Definitions . . . . . . . . . . . . . . . . . . . . . . . . 3
Legislation . . . . . . . . . . . . . . . . . . . . . . . 10
Public charities, electing . . . . . . . . . . . . 2
509(a)(2) . . . . . . . . . . . . . . . . . . . . . . . 5
Direct lobbying communications . . . . . 9
Legislation, attempting to
Public charities, nonelecting . . . . . . . . 2
Transfers . . . . . . . . . . . . . . . . . . . . . . . . 12
Direct lobbying expenditures . . . . . . . . 9
influence . . . . . . . . . . . . . . . . . . . . . . . 9
Public support test, facts and
Disqualified person . . . . . . . . . . . . . . . . 3
Legislation, specific . . . . . . . . . . . . . . . 10
circumstances . . . . . . . . . . . . . . . . . . 5
U
Limited control . . . . . . . . . . . . . . . . . . . 10
Public support test, section
Unrelated organizations . . . . . . . . . . . 12
Lobbying Activity by Nonelecting Public
509(a)(1) . . . . . . . . . . . . . . . . . . . . . . . 4
E
Unusual grants . . . . . . . . . . . . . . . . . . . . 7
Charities . . . . . . . . . . . . . . . . . . . . . . 11
Public support tests, section
Exempt organization,
Lobbying Expenditures by Electing
509(a)(2) . . . . . . . . . . . . . . . . . . . . . . . 5
noncharitable . . . . . . . . . . . . . . . . . . 11
Public Charities . . . . . . . . . . . . . . . . . 9
Purpose of form . . . . . . . . . . . . . . . . . . . 1
Expenditure test . . . . . . . . . . . . . . 2, 4, 9
W
Expenditures, exempt purpose . . . . . . 9
Who must file . . . . . . . . . . . . . . . . . . . . . 1
Expenditures, lobbying . . . . . . . . . . . . . 9
M
Worksheet — accrual to cash basis,
Q
conversion to . . . . . . . . . . . . . . . . . . . 6
Medical research . . . . . . . . . . . . . . . . . . 4
Qualify . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
F
Family members . . . . . . . . . . . . . . . . . . 3
N
R
Form 4720 . . . . . . . . . . . . . . . . . . . . . . . 10
Non-Private Foundation Status,
Related organizations . . . . . . . . . . . . . 12
Form 5768 . . . . . . . . . . . . . . . . . . . . . . . . 2
Reason for . . . . . . . . . . . . . . . . . . . . . 3
Relationship, historic and
Full and fair exposition test . . . . . . . . . 9
continuing . . . . . . . . . . . . . . . . . . . . . 12
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