Instructions For Schedule A (Form 990 Or 990-Ez) - 2001 Page 14
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14Index
A
G
Normally . . . . . . . . . . . . . . . . 3-4
S
Accrual to cash basis, worksheet
General Instructions . . . . . . . . . . 1
Scholarships, etc. . . . . . . . . . . 2-3
for conversion to . . . . . . . . . . . 6
Grassroots expenditures . . . . . . . 9
School . . . . . . . . . . . . . . . . . . 4
O
Address, for ruling letter . . . . . . . 10
Grassroots lobbying
Section 403(b) annuity plan. . . . . . 3
Organization operated for the
Affiliated groups . . . . . . . . . . 10-11
communications . . . . . . . . . 9-10
Specific Instructions . . . . . . . . . . 1
benefit of a governmental unit. . . 4
Assets test . . . . . . . . . . . . . . . 4
Gross receipts from activities
Statements About Activities . . . . . 2
Organization operated to test for
related to organization’s
Substantial contributor . . . . . . . . 3
public safety . . . . . . . . . . . . . 6
charitable, etc., purpose. . . . . . 6
Substantial part test . . . . . . . . . . 2
Organizations, related . . . . . . . . . 12
C
Gross receipts from other than
Support . . . . . . . . . . . . . . . . . 3
Organizations, unrelated . . . . . . . 12
Changes To Note . . . . . . . . . . . 1
disqualified persons . . . . . . . . 7
Support from a governmental unit . .
Communication with members . . . 10
Group returns . . . . . . . . . . . . . . 11
. . . . . . . . . . . . . . . . . . . . . 3
Communication, direct lobbying
Groups, affiliated . . . . . . . . . . . . 10
P
Support Schedule . . . . . . . . . . . 6
and/or grassroots lobbying . . . . 10
Part I . . . . . . . . . . . . . . . . . . . 1
Supporting organization . . . . . . . 5
Compensation of the Five Highest
Part II . . . . . . . . . . . . . . . . . . . 2
H
Paid Employees Other Than
Part III . . . . . . . . . . . . . . . . . . 2
Officers, Directors, and
Hospital medical research
T
Part IV . . . . . . . . . . . . . . . . . . 3
Trustees . . . . . . . . . . . . . . . 1
organization . . . . . . . . . . . . . 4
Test, assets . . . . . . . . . . . . . . . 4
Part IV-A . . . . . . . . . . . . . . . . . 6
Compensation of the Five Highest
Hospital or cooperative hospital
Test, expenditure . . . . . . . . 2, 4, 9
Paid Independent Contractors
service organization . . . . . . . . 4
Part V . . . . . . . . . . . . . . . . . . 7
Test, full and fair exposition . . . . . 10
for Professional Services . . . . . 2
Part VI-A . . . . . . . . . . . . . . . . . 9
Test, public support, facts and
Compensation or repayment . . . . . 2
Part VI-B . . . . . . . . . . . . . . . . . 12
I
circumstances, . . . . . . . . . . . . 5
Contributions in excess of the 2%
Part VII . . . . . . . . . . . . . . . . . . 12
Indirect contributions . . . . . . . . . 3
Test, public support, section
limitation . . . . . . . . . . . . . . . 6
Penalties . . . . . . . . . . . . . . . . . 1
509(a)(1) . . . . . . . . . . . . . . . 4
Information Regarding Transfers
Contributions, membership fees,
Period covered . . . . . . . . . . . . . 1
To and Transactions and
Test, substantial part . . . . . . . . . 2
and gross receipts from
Private School Questionnaire . . . 7-9
Relationships With
Tests, public support, section
disqualified persons . . . . . . . 6-7
Pub. 525, Taxable and
Noncharitable Exempt
509(a)(2) . . . . . . . . . . . . . . . 5
Control, common, element of . . . . 12
Nontaxable Income . . . . . . . . . 2
Organizations . . . . . . . . . . . . 12
Transfers . . . . . . . . . . . . . . . . 12
Control, limited . . . . . . . . . . . . . 11
Public charities, electing . . . . . . . 2
Public charities, nonelecting . . . . . 2
L
U
Public support test, facts and
D
Legislation . . . . . . . . . . . . . . . . 10
circumstances . . . . . . . . . . . . 5
Unrelated organizations . . . . . . . 12
Definitions . . . . . . . . . . . . . . . . 3
Legislation, attempting to
Public support test, section
Unusual grants . . . . . . . . . . . . . 7
Direct lobbying communications . . 9
influence . . . . . . . . . . . . . . . 9
509(a)(1) . . . . . . . . . . . . . . . 4
Direct lobbying expenditures . . . . . 9
Legislation, specific . . . . . . . . . . 10
Public support tests, section
Disqualified person . . . . . . . . . . 3
W
Limited control . . . . . . . . . . . . . 11
509(a)(2) . . . . . . . . . . . . . . . 5
Who must file . . . . . . . . . . . . . . 1
Lobbying Activity by Nonelecting
Purpose of form . . . . . . . . . . . . 1
Public Charities . . . . . . . . . . . 12
Worksheet — accrual to cash
E
basis, conversion to . . . . . . . . 6
Lobbying Expenditures by
Exempt organization,
Q
Electing Public Charities . . . . . . 9
noncharitable . . . . . . . . . . . . 12
Qualify . . . . . . . . . . . . . . . . . 2-3
Expenditure test . . . . . . . . . 2, 4, 9
Expenditures, exempt purpose . . . 9
M
Expenditures, lobbying . . . . . . . . 9
R
Medical research . . . . . . . . . . . . 4
Related organizations . . . . . . . . . 12
Relationship, historic and
F
N
continuing . . . . . . . . . . . . . . . 12
Family members . . . . . . . . . . . . 3
Non-Private Foundation Status,
Returns, group . . . . . . . . . . . . . 11
Form 4720 . . . . . . . . . . . . . . . . 10
Reason for . . . . . . . . . . . . . . 3
Ruling letter request . . . . . . . . . . 10
Form 5768 . . . . . . . . . . . . . . . . 2
Noncharitable exempt
Full and fair exposition test . . . . . . 10
organization . . . . . . . . . . . . . 12
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