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

Disqualified person. A disqualified

Part IV-A

Part IV. Reason for

person is:

Support does not include —

Line

Non-Private Foundation

1. A “substantial contributor,” who

is —

Any amounts an organization

Status

receives from the exercise or

a. Any person who gave an aggregate

performance of its charitable,

Definitions

amount of more than $5,000, if that

educational, or other purpose or

amount is more than 2% of the total

The following terms are used in more

contributions the foundation or

function constituting the basis for its

than one item in Part IV. The definitions

organization received from its inception

exemption* . . . . . . . . . . . . . . . . . .

given below generally apply.

through the end of the year in which that

“Support” (for lines 10, 11, and 12 of

person’s contributions were received.

Any gain upon the sale or exchange of

Part IV), with certain qualified exceptions

b. The creator of a trust (without

property which would be considered

described below, means all forms of

regard to the amount of contributions

under any section of the Code as gain

support including (but not limited to) —

received by the trust from the creator and

from the sale or exchange of a capital

other persons).

asset.

•

Part IV-A

Any person who is a substantial

contributor at any time generally remains

Support includes —

Line

Contributions of services for which a

a substantial contributor for all future

deduction is not allowable.

periods even if later contributions by

Gifts, grants, contributions,

others push that person’s contributions

membership fees . . . . . . . . . 15 and 16

*Note: For organizations that checked the box

below the 2% figure discussed above.

•

on line 12, the amounts on line 17 of the

Gifts from the contributor’s spouse

Any amounts an organization

Support Schedule are included in support.

are treated as gifts from the contributor.

receives from the exercise or

•

Gifts are generally valued at fair

performance of its charitable,

market value as of the date the

educational, or other purpose or

organization received them.

Support from a governmental unit,

function constituting the basis for its

2. An officer, director, or trustee of

with certain exceptions described below,

exemption*. . . . . . . . . . . . . . . . . . .

the organization or any individual having

includes:

powers or responsibilities similar to those

•

Net income from unrelated

Any amounts received from a

of officers, directors, or trustees.

governmental unit, including donations or

business activities, whether or

3. An owner of more than 20% of the

contributions and amounts received in

voting power of a corporation, profits

not such activities are carried

connection with a contract entered into

interest of a partnership, or beneficial

on regularly as a trade or

with a governmental unit for the

interest of a trust or an unincorporated

business . . . . . . . . . . . . . . . 18 and 19

performance of services or in connection

enterprise that is a substantial contributor

with a government research grant,

to the organization.

Gross investment income, such as

provided these amounts are not excluded

4. A family member of an individual in

interest, dividends, rents,

from the term “support” as amounts

the first three categories. A “family

and royalties . . . . . . . . . . . . . . . . .

received from exercising or performing

member” includes only a person’s

the organization’s charitable purpose or

spouse, ancestors, children,

Tax revenues levied for the benefit of

function.

grandchildren, great grandchildren, and

an organization and either paid to or

the spouses of children, grandchildren,

An amount paid by a governmental

expended on behalf of such

and great grandchildren.

unit to an organization is not treated as

organization; and . . . . . . . . . . . . . .

5. A corporation, partnership, trust, or

received from exercising or performing its

estate in which persons described in 1

charitable, etc., purpose or function if the

through 4 above own more than 35% of

The value of services or facilities

payment is to enable the organization to

the voting power, profits interest, or

(exclusive of those generally

provide a service to, or maintain a facility

beneficial interest. See section

furnished to the public without

for, the direct benefit of the public, as for

4946(a)(1).

charge) furnished by a governmental

example, to maintain library facilities that

are open to the public.

unit referred to in Code section

•

Normally. An organization is considered

Tax revenues levied for the

170(c)(1) to an organization without

“normally” to satisfy the public support

organization’s benefit and either paid to or

charge . . . . . . . . . . . . . . . . . . . . . .

test (for lines 10, 11, and 12 of the

expended on its behalf.

•

Support Schedule) for its current tax year

The value of services or facilities

*Note: The amounts on line 17 are included as

and the tax year immediately following its

(exclusive of services or facilities

support only for those organizations that

current tax year, if the organization

generally furnished, without charge, to the

checked the box on line 12. Otherwise, the

satisfies the applicable support test for

public) furnished by a governmental unit

amounts on line 17 are not included in support.

the 4 tax years immediately before the

to the organization without charge. For

current tax year.

example, a city pays the salaries of

personnel to guard a museum, art gallery,

If the organization has a material

etc., or provides the use of a building rent

change (other than from unusual grants —

free. However, the term does not include

see instructions for line 28) in its sources

the value of any exemption from federal,

of support during the current tax year, the

state, or local tax or any similar benefit.

data ordinarily required in the Support

Schedule covering the years 2000

Indirect contributions from the general

through 2003 must be submitted for the

public. Indirect contributions are what

years 2000 through 2004. Prepare and

the organization receives from other

attach a 5-year schedule using the same

organizations that receive a substantial

format as provided in the Support

part of their support from general public

Schedule for lines 15 through 28.

contributions. An example is the

organization’s share of the proceeds from

Lines 5 through 14. Reason for

an annual community chest drive (such

Non-Private Foundation Status. Check

as the United Way or United Fund).

one of the boxes on these lines to

These are included on line 15.

indicate the reason the organization is not

-3-

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2004 Page 3

Related Articles

Related forms

Related Categories