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


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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,
charitable trusts.
any such organization that does not
These organizations must use
submit a completed Schedule A (Form
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.
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 . . . . . . . . .
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
Nonelecting Public Charities . .
part does not apply.
501(f), Cooperative Service
Information Regarding
Organizations of Operating Educational
Transfers To and Transactions
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
990-EZ, with which it is filed.
Complete Part I for the five employees
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
nonexempt charitable trusts that are
include employees listed in Part V of
Cat. No. 11294Q


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