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

The term “qualify” also means that

Disqualified person. A disqualified

Part IV-A

individual recipients belong to a

person is:

Support does not include —

Line

charitable class and the payments are

1. A “substantial contributor,” who

to aid them. Examples include:

Any amounts an organization receives

is —

•

Helping the aged poor;

from the exercise or performance of

a. Any person who gave an

•

its charitable, educational, or other

Training teachers and social workers

aggregate amount of more than $5,000,

purpose or function constituting the

from underdeveloped countries; and

if that amount is more than 2% of the

•

basis for its exemption* . . . . . . . . .

Awarding scholarships to individuals.

total contributions the foundation or

*Note: For organizations that checked the box on

organization received from its inception

Line 4. Section 403(b) Annuity Plan.

line 12, the amounts on line 17 of the Support

through the end of the year in which

Schedule are included in support.

Indicate whether you have a section

that person’s contributions were

403(b) annuity plan available for your

received.

Any gain upon the sale or exchange of property

employees.

which would be considered under any section of

b. The creator of a trust (without

the Code as gain from the sale or exchange of a

Part IV—Reason for

regard to the amount of contributions

capital asset.

received by the trust from the creator

Non-Private Foundation

Contributions of services for which a deduction is

and other persons).

•

not allowable.

Status

Any person who is a substantial

contributor at any time generally

remains a substantial contributor for all

Definitions

Support from a governmental unit ,

future periods even if later contributions

with certain exceptions described

The following terms are used in more

by others push that person’s

below, includes:

than one item in Part IV. The definitions

contributions below the 2% figure

•

given below generally apply.

Any amounts received from a

discussed above.

•

“Support” (for lines 10, 11, and 12

governmental unit, including donations

Gifts from the contributor’s spouse

of Part IV), with certain qualified

or contributions and amounts received

are treated as gifts from the contributor.

•

exceptions described below, means all

in connection with a contract entered

Gifts are generally valued at fair

forms of support including (but not

into with a governmental unit for the

market value as of the date the

limited to) —

performance of services or in

organization received them.

connection with a government research

2. An officer, director, or trustee of

grant, provided these amounts are not

the organization or any individual

Part IV-A

excluded from the term “support” as

Support includes —

Line

having powers or responsibilities similar

amounts received from exercising or

to those of officers, directors, or

performing the organization’s charitable

Gifts, grants, contributions,

trustees.

membership fees . . . . . . . . . . . . .

15 and 16

purpose or function.

3. An owner of more than 20% of

the voting power of a corporation,

An amount paid by a governmental

Any amounts an organization receives

profits interest of a partnership, or

unit to an organization is not treated as

from the exercise or performance of

received from exercising or performing

beneficial interest of a trust or an

its charitable, educational, or other

its charitable, etc., purpose or function

unincorporated enterprise that is a

purpose or function constituting the

basis for its exemption*. . . . . . . . . .

if the payment is to enable the

substantial contributor to the

organization to provide a service to, or

organization.

*Note: The amounts on line 17 are included as

maintain a facility for, the direct benefit

4. A family member of an individual

support only for those organizations that checked

in the first three categories. A “family

of the public, as for example, to

the box on line 12. Otherwise, the amounts on

member” includes only a person’s

maintain library facilities that are open

line 17 are not included in support.

spouse, ancestors, children,

to the public.

•

grandchildren, great grandchildren, and

Tax revenues levied for the

Net income from unrelated business

the spouses of children, grandchildren,

activities, whether or not such

organization’s benefit and either paid to

activities are carried on regularly as a

and great grandchildren.

or expended on its behalf.

•

trade or business . . . . . . . . . . . . .

18 and 19

5. A corporation, partnership, trust,

The value of services or facilities

or estate in which persons described in

(exclusive of services or facilities

Gross investment income, such as

1 through 4 above own more than 35%

generally furnished, without charge, to

interest, dividends, rents,

of the voting power, profits interest, or

the public) furnished by a governmental

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

beneficial interest. See section

unit to the organization without charge.

4946(a)(1).

For example, a city pays the salaries of

Tax revenues levied for the benefit of

an organization and either paid to or

personnel to guard a museum, art

expended on behalf of such

Normally. An organization is

gallery, etc., or provides the use of a

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

considered “normally” to satisfy the

building rent free. However, the term

public support test (for lines 10, 11, and

does not include the value of any

The value of services or facilities

12 of the Support Schedule) for its

exemption from Federal, state, or local

(exclusive of those generally furnished

current tax year and the tax year

tax or any similar benefit.

to the public without charge) furnished

immediately following its current tax

by a governmental unit referred to in

Indirect contributions from the

Code section 170(c)(1) to an

year, if the organization satisfies the

general public are what the

organization without charge . . . . . .

applicable support test for the 4 tax

organization receives from other

years immediately before the current

organizations that receive a substantial

tax year.

part of their support from general public

contributions. An example is the

If the organization has a material

organization’s share of the proceeds

change (other than from unusual

from an annual community chest drive

grants — see instructions for line 28) in

(such as the United Way or United

its sources of support during the current

Fund). These are included on line 15.

tax year, the data ordinarily required in

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2001 Page 3

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