Instructions For Schedule A (Form 990 Or 990-Ez) - 2004 Page 6
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organization only when and to the extent
Raffles, bingo, or
return.) Enter the sum of such amounts
•
amounts payable under the grant are
Fundraising events, income from which
for each year. An example of such a list
received by the grantee.
is not taxable as unrelated business
for line 27a is given below.
income because —
If the organization uses the accrual
•
Line 27a Example
Substantially all the work is performed
method of accounting, a worksheet such
without compensation, or
as the one that follows may be used to
•
(a)
(b)
(c)
(d)
(e)
(f)
Carried on by the organization
convert any revenue account from an
Name
2003
2002
2001
2000
Total
primarily for the convenience of its
accrual basis to a cash basis.
members, or
•
Consists of the selling of
David
$7,000 $6,000
$13,000
Worksheet to convert a revenue
merchandise, substantially all of which
Smith
account from the accrual to the cash
has been received by the organization as
basis
gifts or contributions (section 513(a)(1),
Anne
$5,000 $7,000 $12,000
(2), or (3)).
Parker
1. Revenue per books
Line 26b. Contributions in Excess of
(accrual basis) . . . . . . . . .
the 2% Limitation. Prepare a list for your
Total
$7,000 $6,000 $5,000 $7,000 $25,000
2. Add:
files to show the name of and amount
Enter the total for each year of columns (b)
contributed by each person (other than a
a. Beginning-of-year entry
through (e) on line 27a, 2004 Schedule A (Form
governmental unit or publicly supported
(if any) reversing accrual of
990 or 990-EZ).
organization) whose total gifts for 2000
income at the end of the
prior year; and . . . . . . . . .
Enter the total of column (f) on the line 27a
through 2003 exceeded the amount
entry space for line 27d, 2004 Schedule A
shown in line 26a. (Do not file this list with
b. Any amounts collected
(Form 990 or 990-EZ).
your return.) Enter the total of all these
during the year that were
excess amounts on line 26b. An example
not credited to the revenue
of such a list for line 26b is given below.
account in the current year
Line 27b. Gross Receipts From Other
Than Disqualified Persons. For any
Line 27a. Contributions, Membership
3. Subtotal . . . . . . . . . . . . .
amount included in line 17 that was
Fees, and Gross Receipts From
4. Less:
received from each person (other than
Disqualified Persons. For amounts
“disqualified persons”) prepare a list for
included in lines 15, 16, and 17 that were
Income accrued during the
your records to show the name of, and
received from a “disqualified person,”
current year but not
amount received for each year, that was
prepare a list for your records to show the
collected as of the end of
more than the larger of:
name of, and total amounts received in
the year . . . . . . . . . . . . .
each year from each “disqualified
1. The amount on line 25 for
5. Revenue on a cash basis
person.” (Do not file this list with your
the year, or
If the organization has not existed
Line 26b Example
during the whole period the Support
Schedule covers, fill in the information for
Amount on line 26a of 2004 Schedule A (2% limitation) . . . . . . . . . . .
$12,000
the years that apply. If the organization’s
status is based on years not shown in the
Contributors whose total gifts from 2000 through 2003 were in excess of the
Support Schedule, attach an additional
2% limitation
schedule for the other years.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Lines 15, 16, 17, 26, and 27. See
Part IV, Definitions. See also Regulations
Name
2000
2001
2002
2003
Total
Excess
section 1.509(a)-3 for the:
contri-
butions
1. Distinction between gross receipts
(col. (f) less
from gifts and contributions, grants, and
gross investment income, and
the
2. Definition of membership fees and
2%
a bureau or similar agency of a
limitation)
governmental unit.
Note: Organizations completing line 26
XYZ Foundation
$59,000
$ 3,000
$62,000
$50,000
should note the instructions and
examples for lines 10 or 11 regarding the
Apple Office
public support test applicable to their type
Supply
$12,000
3,000
15,000
3,000
of organization.
Organizations completing line 27
should note the instructions and
Plum
15,000
15,000
30,000
18,000
examples for line 12 for guidance in
Corporation
computing their public support test.
Line 17. Gross Receipts From
John Smith
5,000
$5,000
5,000
1,000
16,000
4,000
Activities Related to Organization’s
Charitable, etc., Purpose. Include
income generated by the organization’s
Sue Adams
10,000
10,000
20,000
8,000
exempt function activities (charitable,
educational, etc.) and by its nontaxable
fundraising events (excluding any
Apple Trade
contributions received, which are reported
Assoc.
20,000
7,000
27,000
15,000
on line 15).
Total (Carry the total of column (g) to line 26(b) of the 2004 Schedule
Examples include income from:
•
A (Form 990 or 990-EZ)).
$98,000
Ticket sales to performances by a
symphony orchestra,
-6-
Instructions for Schedule A (Form 990 or 990-EZ)
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