Instructions For Form 990 And Form 990-Ez - 2003 Page 33
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46Line 89d — Taxes reimbursed by the
Line 93(g) — Fees and contracts from
100 . . . . . . . . . . . . . . . . . . . . . . . . . . .
8d
101 . . . . . . . . . . . . . . . . . . . . . . . . . . .
9c
organization
government agencies
102 . . . . . . . . . . . . . . . . . . . . . . . . . . .
10c
For line 89d, enter the amount of tax on line
In the appropriate columns, enter gross
103(a) through (e) . . . . . . . . . . . . . . . . . .
11
89c that was reimbursed by the organization.
revenue earned from fees and contract
105 (plus line 1d, Part I) . . . . . . . . . . . . . .
12
Any reimbursement of the excise tax liability of
payments by government agencies for a
a disqualified person or organization manager
service, facility, or product that benefited the
Completing Part VII
will be treated as an excess benefit unless (1)
government agency primarily, either
the organization treats the reimbursement as
economically or physically. Do not include
Column (A)
compensation during the year the
government grants that enabled your
In column (A), identify any unrelated business
reimbursement is made, and (2) the total
organization to benefit the public directly and
income reportable in column (B) by selecting a
compensation to that person, including the
primarily. See Part I, line 1c instructions for the
business code from the Codes for Unrelated
reimbursement, is reasonable.
distinction between government grants that
Business Activity in the 2003 Instructions for
represent contributions and payments from
Line 90a — List of states
Form 990-T.
government agencies for a service, product, or
List each state with which the organization is
facility that primarily benefited the government
Note: The codes for unrelated business
filing a copy of this return in full or partial
agencies.
activity have been revised. Use the codes
satisfaction of state filing requirements.
shown in the 2003 Instructions for Form 990-T.
Report on line 2 of Part I (program service
Line 90b — Number of employees
revenue) the sum of the entries in columns (B),
Column (B)
(D), and (E) for lines 93(a) through (g).
Enter the number of employees on your payroll
In column (B), enter any revenue received from
during the pay period including March 12,
Lines 94 through 96 — Dues,
activities unrelated to the exempt purpose of
2003, as shown on your Form 941 or Form 943
assessments, interest, and dividends
the organization. See the Instructions for Form
(January-March calendar quarter return only).
990-T and Pub. 598 for a discussion of what is
In the appropriate columns, report the revenue
Do not include household employees, persons
unrelated business income. If you enter an
received for these line items. General
who received no pay during the pay period,
amount in column (B), then you must enter a
instructions for lines 94 through 96 are given in
pensioners, or members of the Armed Forces.
business code in column (A).
the instructions for Part I, lines 3 through 5.
Line 92 — Section 4947(a)(1)
Column (C)
Lines 97 and 98 — Rental income (loss)
nonexempt charitable trusts
In column (C), enter an exclusion code from
Report net rental income from investment
Section 4947(a)(1) nonexempt charitable trusts
the Exclusion Codes list on the last page of the
property on these lines. Also report here rental
that file Form 990 instead of Form 1041 must
Specific Instructions for Form 990 to identify
income from unaffiliated exempt organizations.
complete this line. The trust should include
any revenue excludable from unrelated
Report rental income, however, from an
exempt-interest dividends received from a
business income. If more than one exclusion
exempt function (program service) on line 93.
mutual fund or other regulated investment
code applies to a particular revenue item, use
Refer to the instructions for Part I, line 6. A
company as well as tax-exempt interest
the lowest numbered exclusion code that
more detailed discussion of rental income is
received directly.
applies. If nontaxable revenues from several
given in the Instructions for Form 990-T and
sources are reportable on the same line in
Pub. 598.
Part VII — Analysis of
column (D), use the exclusion code that
Rents from real property are usually
applies to the largest revenue source. If the list
Income-Producing Activities
excluded in computing unrelated business
of exclusion codes does not include an item of
taxable income, as are incidental amounts
Political organizations described in section 527
revenue that is excludable from unrelated
(10% or less) of rental income from personal
are not required to complete this Part.
business income, enter that item in column (E)
property leased with real property (mixed
An organization is exempt from income
and see the instructions for column (E).
lease). In a mixed lease where the rent
taxes only if its primary purpose is to engage in
Column (D)
attributable to personal property is more than
the type of activity for which it claims
50% of the total rent, neither rent from real or
For column (D), identify any revenue received
exemption.
personal property is excluded from unrelated
that is excludable from unrelated business
An exempt organization is subject to a tax
business taxable income. The exclusion also
income. If you enter an amount in column (D),
on unrelated business taxable income if such
does not apply when the real or personal
you must enter an exclusion code in
income is from a trade or business that is
property rentals depend wholly or partly on the
column (C).
regularly carried on by the organization and is
income or profits from leased property, other
not substantially related to the organization’s
Column (E)
than an amount based on a fixed percentage
performance of its exempt purpose or function.
or percentage of gross receipts or sales.
For column (E), report any revenue from
Generally, a tax-exempt organization with
activities related to the organization’s exempt
The rental exclusion from unrelated
gross income of $1,000 or more for the year
purpose; (i.e., income received from activities
business taxable income does not apply to
from an unrelated trade or business must file
that form the basis of the organization’s
debt-financed real property. In general,
Form 990-T and pay any tax due.
exemption from taxation). Also report here any
debt-financed property is any property that the
In Part VII, show whether revenue, also
revenue that is excludable from gross income
organization finances by debt and holds to
reportable on lines 2 through 11 of Part I, was
other than by Code section 512, 513, or 514,
produce income instead of for exempt
received from activities related to the
such as interest on state and local bonds that
purposes. An exempt organization’s income
organization’s purpose or activities unrelated to
is excluded from tax by section 103. Explain in
from debt-financed property is treated as
its exempt purpose. Enter gross amounts
Part VIII how any amount reported in column
unrelated business taxable income and is
unless indicated otherwise. Show also any
(E) related to the accomplishment of the
subject to tax in the same proportion as the
revenue excludable from the definition of
organization’s exempt purposes.
property remains financed by the debt. If
unrelated business taxable income.
substantially all (85% or more) of any property
Lines 93(a) through (g) — Program
The sum of amounts entered in columns
is used for an organization’s exempt purposes,
service revenue
(B), (D), and (E) for lines 93 through 103 of
the property is not treated as debt-financed
List the organization’s revenue-producing
Part VII should match amounts entered for
property. The rules for debt-financed property
program service activities on these lines.
correlating lines 2 through 11 of Part I. Use the
do not apply to rents from personal property.
Program service activities are primarily those
following table to verify the relationship of Part
Lines 99 through 102
that form the basis of an organization’s
VII with Part I.
exemption from tax. Enter in the appropriate
In the appropriate columns, report the revenue
Note: Contributions that are reportable on
columns, gross revenue from each program
received for these line items. General
lines 1a through 1d of Part I are not reportable
service activity and the business and exclusion
instructions for lines 99 through 102 are given
in Part VII.
codes that identify this revenue. See the
in the instructions for Part I, lines 7 through 10.
Amounts in Part VII
Correspond to
explanation of program service revenue in the
Lines 103(a) through (e) — Other
on Line
Amounts in Part
instructions for Part I, line 2.
revenue
I on Line
Line 93(f) — Medicare and Medicaid
List any “Other revenue” activity on these lines.
93(a) through (g) . . . . . . . . . . . . . . . . . .
2
payments
These activities are discussed in the
94 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Enter the revenue received from Medicare and
instructions for line 11, Part I. In the
95 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Medicaid payments. See the Examples of
appropriate columns, enter the revenue
96 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
program service revenue in the instructions for
received from these activities. Select
97 and 98 . . . . . . . . . . . . . . . . . . . . . . .
6c
Part I, line 2.
applicable business and exclusion codes.
99 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
-33-
Specific Instructions for Form 990
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