Instructions For Form 990 And Form 990-Ez - 2003 Page 24
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46cover the medical expenses of a particular
state and local payroll taxes. Do not include
newsletters, leaflets, films, and other
individual on line 23, but do not report a
taxes withheld from employees’ salaries and
informational materials on this line. Also
contribution to a hospital to provide some
paid to the various governmental units such as
include the cost of any purchased publications.
service to the general public or to unspecified
Federal and state income taxes and the
However, do not include any expenses, such
charity patients on this line. Also, do not
employees’ shares of social security and
as salaries or postage, for which a separate
include scholarship, fellowship, or research
Medicare taxes.
line is provided in Part II.
grants to individuals even though selected by
Line 30 — Professional fundraising
Line 39 — Travel
the grantor organization. Report these grants
fees
on line 22 instead.
Enter the total travel expenses, including trans-
Enter the organization’s fees to outside
portation costs (fares, mileage allowances, and
Attached schedule. Attach a schedule
fundraisers who are paid primarily for
automobile expenses), meals and lodging, and
showing the total payments for each particular
solicitation campaigns they conducted or for
per diem payments.
class of activity, such as food, shelter, and
consultation services connected with a
clothing for indigents or disaster victims;
Line 40 — Conferences, conventions,
solicitation of contributions by the organization
medical, dental, and hospital fees and charges;
and meetings
itself.
and direct cash assistance to indigents. For
Enter the total expenses incurred by the
payments to indigent families, do not identify
Line 31 — Accounting fees
organization in conducting meetings related to
the individuals.
Enter the total accounting and auditing fees
its activities. Include such expenses as the
charged by outside firms and individuals who
Line 24 — Benefits paid to or for
rental of facilities, speakers’ fees and
are not employees of the reporting
members
expenses, and printed materials. Include the
organization.
registration fees (but not travel expenses) paid
For an organization that provides benefits to
for sending any of the organization’s staff to
Line 32 — Legal fees
members or dependents (such as
conferences, meetings, or conventions
organizations exempt under section 501(c)(8),
Enter the total legal fees charged by outside
conducted by other organizations. However, do
(9), or (17)), attach a schedule. Show amounts
firms and individuals who are not employees of
not include on this line the salaries and travel
of: (a) death, sickness, hospitalization, or
the reporting organization. Do not include any
expenses of the reporting organization’s own
disability benefits; (b) unemployment
penalties, fines, or judgments imposed against
officers, directors, trustees, and employees
compensation benefits; and (c) other benefits
the organization as a result of legal
who participate.
(state their nature). Do not report the cost of
proceedings. Report those expenses on line
employment-related benefits the organization
43, Other expenses.
Line 41 — Interest
provides its officers and employees on this line.
Line 33 — Supplies
Enter the total interest expense for the year.
Report those expenses on lines 27 and 28.
Do not include any interest attributable to rental
Enter the total for office, classroom, medical,
Line 25 — Compensation of officers,
property (reportable on line 6b) or any
and other supplies used during the year, as
directors, etc.
mortgage interest treated as occupancy
determined by the organization’s normal
expense on line 36.
Enter the total compensation paid to officers,
method of accounting for supplies.
directors, trustees, and key employees for the
Line 42 — Depreciation, depletion, etc.
Line 34 — Telephone
year. In Part V, give the name and
If the organization records depreciation,
Enter the total telephone, telegram, and similar
compensation (if any) of each officer, director,
expenses for the year.
depletion, and similar expenses, enter the total
trustee, and key employee, along with the
for the year. Include any depreciation
other information requested. If no
Line 35 — Postage and shipping
(amortization) of leasehold improvements. The
compensation was paid, enter zero. See the
Enter the total amount of postage, parcel
organization is not required to use the Modified
Part V instructions for a definition of “key
delivery, trucking, and other delivery expenses,
Accelerated Cost Recovery System (MACRS)
employee.”
including the cost of shipping materials. Include
to compute the depreciation reported on Form
Form 941 must be filed to report income tax
the costs of outside mailing services on this
990 or Form 990-EZ. If the organization
withholding and social security and Medicare
line.
records depreciation using MACRS, attach
taxes. The organization must also file Form
Form 4562, or a schedule showing the same
Line 36 — Occupancy
940 to report Federal unemployment taxes
information required by Form 4562. If the
unless the organization is not subject to these
Enter the total amount paid or incurred for the
organization does not use MACRS, attach a
taxes. See Pub.15 (Circular E) for details. See
use of office space or other facilities, heat,
schedule showing how depreciation was
also the discussion of the Trust Fund Recovery
light, power, and other utilities (other than
computed.
Penalty given in General Instruction D.
telephone expenses reported on line 34),
For an explanation of acceptable methods
outside janitorial services, mortgage interest,
Line 26 — Other salaries and wages
for computing depreciation, see Pub. 946.
property insurance, real estate taxes, and
Enter the total of employees’ salaries not
similar expenses.
If the organization claims a deduction for
reported on line 25.
Occupancy expenses paid or incurred for
depletion, attach a schedule explaining the
Line 27 — Pension plan contributions
program-related income, reportable on line 2,
deduction.
are included on line 36. Do not subtract rental
Enter the employer’s share of contributions to
Line 43 — Other expenses
income received from renting or subletting
qualified and nonqualified pension plans for the
rented space from the amount reported for
Show the type and amount of each significant
year. Complete Form 5500 for the
occupancy expense on line 36. If the activities
expense for which a separate line is not
organization’s plan and file as a separate
of the organization’s tenant are related to the
provided. Report all other miscellaneous
return. If the organization has more than one
reporting organization’s exempt purpose,
expenses as a single total. Expenses that
plan, complete a form for each plan. File the
report rental income as program-service
might be reported here include investment
form by the last day of the 7th month after the
revenue and allocable occupancy expenses on
counseling and other professional fees, but
plan year ends. See General Instruction D for a
line 36. However, if the tenant’s activities are
not professional fundraising fees, accounting
discussion of Form 5500.
not program related, report such rental income
fees, or legal fees. These are reportable on
Line 28 — Other employee benefits
on line 6a and related rental expenses on
lines 30 through 32.
line 6b.
Enter the organization’s contributions to
Other expenses includible on line 43 are:
employee benefit programs (such as
Do not include, as an occupancy expense,
penalties, fines, and judgments; unrelated
insurance, health, and welfare programs) that
depreciation (reportable on line 42) or any
business income taxes; insurance and real
are not an incidental part of a pension plan
salaries of the reporting organization’s own
estate taxes not attributable to rental property
included on line 27. Report expenses for
employees (reportable on line 26).
or reported as occupancy expenses; and any
employee events such as a picnic or holiday
marketing and distribution costs not included
Line 37 — Equipment rental and
party on line 28.
on other lines of Part II. Attach a schedule if
maintenance
more space is needed.
Line 29 — Payroll taxes
Enter the cost of renting and maintaining office
Enter the amount of Federal, state, and local
State reporting — miscellaneous expenses.
equipment and other equipment, except for
payroll taxes for the year but only those taxes
Some states that accept Form 990, or Form
automobile and truck expenses reportable on
that are imposed on the organization as an
990-EZ, in satisfaction of their filing
lines 35 and 39.
employer. This includes the employer’s share
requirements may require that certain types of
Line 38 — Printing and publications
of social security and Medicare taxes, the
miscellaneous expenses be itemized
Federal unemployment tax (FUTA), state
Enter the printing and related costs of
regardless of amount. See General
unemployment compensation taxes, and other
producing the reporting organization’s own
Instruction E.
-24-
Specific Instructions for Form 990
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