Instructions For Schedule A (Form 990 Or 990-Ez) - 2001 Page 6
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14your organization supported a hospital,
grants, and gross investment income,
primarily for the convenience of its
enter “7” in column (b).
and
members, or
•
Consists of the selling of
2. Definition of membership fees
Line 14. Organization Operated to
and a bureau or similar agency of a
merchandise, substantially all of which
Test for Public Safety. Check the box
governmental unit.
on line 14 only if the organization has
has been received by the organization
received a ruling from the IRS that it is
as gifts or contributions (section
organized and operated primarily to test
513(a)(1), (2), or (3)).
Note: Organizations completing line 26
for public safety.
should note the instructions and
examples for lines 10 or 11 regarding
Line 26b. Contributions in Excess of
Part IV-A—Support
the public support test applicable to
the 2% Limitation. Prepare a list for
their type of organization.
Schedule
your files to show the name of and
amount contributed by each person
Complete the Support Schedule if a
Organizations completing line 27
(other than a governmental unit or
box on line 10, 11, or 12 was checked.
should note the instructions and
publicly supported organization) whose
examples for line 12 for guidance in
Note: The Support Schedule must
total gifts for 1997 through 2000
computing their public support test.
be completed on the cash method of
exceeded the amount shown in line
accounting.
Line 17. Gross Receipts From
26a. (Do not file this list with your
Activities Related to Organization’s
For example, if a grantor makes a
return.) Enter the total of all these
Charitable, etc., Purpose. Include
grant to an organization payable over a
excess amounts on line 26b. An
income generated by the organization’s
term of years, such grant will be
example of such a list for line 26b is
exempt function activities (charitable,
includible in the support fraction of the
given below.
educational, etc.) and by its nontaxable
grantee organization only when and to
fundraising events (excluding any
the extent amounts payable under the
Line 27a. Contributions, Membership
contributions received, which are
grant are received by the grantee.
Fees, and Gross Receipts From
reported on line 15).
If the organization uses the accrual
Disqualified Persons. For amounts
method of accounting, a worksheet
Examples include income from:
included in lines 15, 16, and 17 that
such as the one that follows may be
•
Ticket sales to performances by a
were received from a “disqualified
used to convert any revenue account
symphony orchestra
person,” prepare a list for your records )
from an accrual basis to a cash basis.
•
to show the name of, and total amounts
Raffles, bingo, or
•
received in each year from each
Worksheet to convert a revenue
Fundraising-events, income from
“disqualified person.” (Do not file this
which is not taxable as unrelated
account from the accrual to the cash
list with your return.) Enter the sum of
business income because —
basis
•
such amounts for each year. An
Substantially all the work is
1. Revenue per books
example of such a list for line 27a is
performed without compensation, or
(accrual basis) . . . . . . . . . . .
•
given below.
Carried on by the organization
2. Add:
Line 26b Example
a. Beginning-of-year entry
Amount on line 26a of the 2001 Schedule A (Form 990 or 990-EZ)
(2%
(if any) reversing accrual of
limitation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$12,000
income at the end of the prior
year; and . . . . . . . . . . . . . .
Contributors whose total gifts from 1997 through 2000 were in excess of
the 2% limitation
b. Any amounts collected during
the year that were not credited
(a)
(b)
(c)
(d)
(e)
(f)
(g)
to the revenue account in the
Name
1997
1998
1999
2000
Total
Excess
current year . . . . . . . . . . . .
contri-
butions
3. Subtotal . . . . . . . . . . . . . . .
(col. (f)
less the
4. Less:
2%
limitation)
Income accrued during the
current year but not collected
as of the end of the year . . . .
XYZ Foundation
$59,000
$ 3,000
$62,000
$50,000
5. Revenue on a cash basis . . .
Apple Office Supply
$12,000
3,000
15,000
3,000
If the organization has not existed
during the whole period the Support
Plum Corporation
15,000
15,000
30,000
18,000
Schedule covers, fill in the information
for the years that apply. If the
organization’s status is based on years
John Smith
5,000
$5,000
5,000
1,000
16,000
4,000
not shown in the Support Schedule,
attach an additional schedule for the
Sue Adams
10,000
10,000
20,000
8,000
other years.
Lines 15, 16, 17, 26, and 27. See
Apple Trade Assoc.
20,000
7,000
27,000
15,000
Part IV, Definitions. See also
Regulations section 1.509(a)-3 for the:
Total (Carry the total of column (g) to line 26(b) of the 2001 Schedule A
1. Distinction between gross
(Form 990 or 990-EZ)).
$98,000
receipts from gifts and contributions,
-6-
Instructions for Schedule A (Form 990 or 990-EZ)
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