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2014

Department of the Treasury

Internal Revenue Service

Instructions for Schedule A

(Form 990 or 990-EZ)

Public Charity Status and Public Support

If an organization is not required to file

(Form 990 or 990-EZ) using the cash

Section references are to the Internal Revenue

Code unless otherwise noted.

Form 990 or 990-EZ but chooses to do so,

method, it should report in the 2010

it must file a complete return and provide

through 2013 columns on the 2014

all of the information requested, including

Schedule A (Form 990 or 990-EZ) the

Future developments. For the latest

the required schedules.

same amounts that it reported in the 2010

information about developments related to

through 2013 columns on the 2013

Form 990 and its instructions, such as

Any organization that is exempt

Schedule A (Form 990 or 990-EZ).

legislation enacted after they were

from tax under section 501(c)(3)

TIP

published, go to

Example 2. An organization checks

but is a private foundation and

“Accrual” on Form 990, Part XII, line 1.

not a public charity should not file Form

What's New

The organization reports grants on Form

990, Form 990-EZ, or Schedule A (Form

990, Part VIII, line 1, in accordance with

990 or 990-EZ), but should file Form

New Schedule A Parts IV and V have

the Statement of Financial Accounting

990-PF, Return of Private Foundation or

been added (and Part I, line 11 modified)

Standards, SFAS 116 (ACS 958), (see

Section 4947(a)(1) Trust Treated as a

for section 509(a)(3) supporting

instructions for Form 990, Part VIII, line 1).

Private Foundation. See instructions to

organizations to demonstrate compliance

During the year, the organization receives

Part I.

with the detailed rules pertinent to them,

a grant to be paid in future years. The

including new regulations.

organization should report the grant's

Accounting Method

The instructions for Schedule A, Part II,

present value on the 2014 Schedule A

clarify that an organization may complete

When completing Schedule A (Form 990

(Form 990 or 990-EZ). The organization

Part II even if it checks a public charity box

or 990-EZ), the organization must use the

should report accruals of present value

in Part I other than for section

same accounting method it checked on

increments to the unpaid grant on

170(b)(1)(A)(vi).

Form 990, Part XII, line 1, or Form 990-EZ,

Schedule A (Form 990 or 990-EZ) in future

line G. The organization must use this

years.

General Instructions

accounting method in reporting all

amounts on Schedule A (Form 990 or

Specific Instructions

Note. Terms in bold are defined in the

990-EZ), regardless of the accounting

Glossary of the Instructions for Form 990,

method it used in completing Schedule A

Return of Organization Exempt From

Part I. Reason for Public

(Form 990 or 990-EZ) for prior years,

Income Tax.

Charity Status

except that in Part V, Sections D and E,

distributions must be reported on the cash

Purpose of Schedule

Lines 1–11 (in general)

receipts and disbursements method.

Schedule A (Form 990 or 990-EZ) is used

Check only one of the boxes on lines 1

If the accounting method the

by an organization that files Form 990,

through 11 to indicate the reason the

organization used in completing the 2013

Return of Organization Exempt From

organization is a public charity for the

Schedule A (Form 990 or 990-EZ) was

Income Tax, or Form 990-EZ, Short Form

tax year. The reason can be the same as

different from the accounting method

Return of Organization Exempt From

stated in the organization's tax-exempt

checked on the 2014 Form 990, Part XII,

Income Tax, to provide the required

determination letter from the IRS

information about public charity status

line 1, or the 2014 Form 990-EZ, line G,

(“exemption letter”) or subsequent IRS

the organization should not report in either

and public support.

determination letter, or it can be different.

Part II or Part III the amounts reported in

An organization that does not check any of

Who Must File

the applicable columns of the 2013

the boxes on lines 1 through 11 should not

Schedule A (Form 990 or 990-EZ).

An organization that answered “Yes” to

file Form 990, Form 990-EZ, or

Instead, the organization should report all

Form 990, Part IV, line 1, must complete

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

amounts in Part II or Part III using the

and attach Schedule A (Form 990 or

tax year, but should file Form 990-PF

accounting method checked on the 2014

990-EZ) to Form 990. Any section

instead.

Form 990, Part XII, line 1, or the 2014

501(c)(3) organization (or organization

Form 990-EZ, line G.

If an organization believes there is

treated as such) that files a Form 990-EZ

more than one reason why it is a public

must complete and attach this schedule to

If the organization changed its

charity, it should check only one box but

Form 990-EZ. These include:

accounting method from a prior

TIP

can explain the other reasons it qualifies

Organizations that are described in

year, it should provide an

for public charity status in Part VI. An

section 501(c)(3) and are public

explanation in Schedule O (Form 990 or

organization that claims a public charity

charities;

990-EZ), Supplemental Information to

status other than section 170(b)(1)(A)(vi)

Organizations that are described in

Form 990 or 990-EZ.

can also demonstrate that it qualifies

sections 501(e), 501(f), 501(j), 501(k), or

Example 1. An organization checks

under section 170(b)(1)(A)(vi) by

501(n); and

“Cash” on Form 990, Part XII, line 1. It

completing Part II; it may want to do so for

Nonexempt charitable trusts

should report the amounts in Part II or Part

purposes such as qualifying for the first

described in section 4947(a)(1) that are

III using the cash method. If the

Special Rule in Schedule B (Form 990,

not treated as private foundations.

organization filed a 2013 Schedule A

990-EZ, or 990-PF), Schedule of

Oct 17, 2014

Cat. No. 11294Q

Instructions For Schedule A (Form 990 Or 990-Ez) - Public Charity Status And Public Support - 2014

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