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


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