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.

•

Section 4947(a)(1) nonexempt

required to file either form. Therefore,

Contents

charitable trusts.

any such organization that does not

These organizations must use

submit a completed Schedule A (Form

Part

Page

Schedule A (Form 990 or 990-EZ) to

990 or 990-EZ) with its Form 990, or

Compensation of the Five

furnish additional information not

Form 990-EZ, does not satisfy its filing

Highest Paid Employees Other

required of other types of organizations

requirement and may be charged a $20

Than Officers, Directors, and

that file Form 990, Return of

a day penalty ($100 a day for large

Trustees . . . . . . . . . . . . . . . .

Organization Exempt From Income

organizations). See General Instruction

Compensation of the Five

Tax, or Form 990-EZ, Short Form

K of the Instructions for Form 990 and

Highest Paid Independent

Return of Organization Exempt From

Form 990-EZ for details on this and

Contractors for Professional

Income Tax.

other penalties.

Services . . . . . . . . . . . . . . . .

To avoid having to respond to

Section 6033(b) and Rev. Proc.

III

Statements About Activities . . .

requests for missing information, please

75-50, 1975-2 C.B. 587 require this

Reason for Non-Private

be sure to:

additional information.

Foundation Status . . . . . . . . .

1. Complete all applicable line

Note: For purposes of these

IV-A Support Schedule . . . . . . . . .

items;

instructions, the term “section

2. Answer “Yes” or “No” to each

Private School Questionnaire . .

501(c)(3)” includes organizations

question on the return;

exempt under sections:

VI-A Lobbying Expenditures by

3. Make an entry (including a zero

Electing Public Charities . . . . .

•

when appropriate) on all total lines; and

501(e), Cooperative Hospital Service

VI-B Lobbying Activity by

4. Enter “None” or “N/A” if an entire

Organizations

Nonelecting Public Charities . .

•

part does not apply.

501(f), Cooperative Service

VII

Information Regarding

Organizations of Operating Educational

Transfers To and Transactions

Organizations

•

and Relationships With

501(k), Child Care Organizations

Noncharitable Exempt

Specific Instructions

•

501(n), Charitable Risk Pools.

Organizations . . . . . . . . . . . .

•

Attach separate sheets on which you

Index . . . . . . . . . . . . . . . . . .

Who Must File

follow the same format and sequence

as on the printed form, if you need

An organization described in section

Changes To Note

more space for any part or line item.

501(c)(3) or a nonexempt charitable

•

A reminder was added to the

Show totals on the printed form.

trust described in section 4947(a)(1)

•

instruction for line 1, Part III,

Put the organization’s name and

must complete and attach Schedule A

Statements About Activities, that the

employer identification number (EIN) on

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

total lobbying expenses reported on line

the attached separate sheets and

or Form 990-EZ.

1 of Schedule A (Form 990 or 990-EZ)

identify the part or line that the

If an organization is not required to

must equal the total lobbying

attachments support.

•

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

expenditures reported on line 38, Part

You may show money items as

required to file Schedule A (Form 990

VI-A, or on line i, Part VI-B, of the form.

whole dollars. To do so, drop any

•

or 990-EZ).

amount less than 50 cents and

Filers are not required to attach lists

increase any amount from 50 through

Do not use Schedule A (Form 990 or

to their Schedule A (Form 990 or

990-EZ) if an organization is a private

99 cents to the next higher dollar.

990-EZ) to substantiate amounts

foundation. Instead, file Form 990-PF,

reported for lines 26b, 27a, 27b, and 28

Part I—Compensation of

Return of Private Foundation.

of Part IV-A, Support Schedule.

However, an organization must prepare

the Five Highest Paid

Period Covered

and keep these lists with its records.

See the line instructions for examples

Employees Other Than

The organization’s Schedule A (Form

of such lists.

990 or 990-EZ) should cover the same

Officers, Directors, and

period as the Form 990, or Form

General Instructions

Trustees

990-EZ, with which it is filed.

Complete Part I for the five employees

Penalties

with the highest annual compensation

Purpose of Form

Schedule A (Form 990 or 990-EZ) is

over $50,000. Enter the number of

Schedule A (Form 990 or 990-EZ) is

considered a part of Form 990, or Form

other employees with annual

used by:

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

compensation over $50,000 who are

•

Section “501(c)(3)” organizations,

organizations and section 4947(a)(1)

not individually listed in Part I. Do not

and

nonexempt charitable trusts that are

include employees listed in Part V of

Cat. No. 11294Q

Instructions For Schedule A (Form 990 Or 990-Ez) - 2001

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