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An organization in its first five

If Form 990 or 990-EZ is for the

Line 10b. Enter the excess of the

years as a section 501(c)(3)

organization's sixth tax year as a

organization's unrelated business

TIP

organization should make the

section 501(c)(3) organization,

taxable income (as defined in section

public support and investment income

and it checked the box on line 20, it should

512) from trades or businesses that it

computations on a copy of Schedule A

compute the public support percentage

acquired or commenced after June 30,

(Form 990 or 990-EZ) that it keeps for

and the investment income percentage on

1975, over the amount of tax imposed on

itself. An organization should carefully

its Form 990 for its first five tax years. If its

this income under section 511. Include

monitor its public support on an ongoing

public support percentage for its first five

membership fees to the extent they are

basis to ensure that it will meet the public

tax years is more than 33

% and the

payments to purchase admissions,

support tests in the sixth year and

investment income percentage for its first

merchandise, services, or the use of

succeeding years.

five tax years is not more than 33

%, it will

facilities in an unrelated business activity

qualify as a public charity for its sixth tax

that is a trade or business that was

Line 15. Round to the nearest hundredth

year. If the organization qualifies in this

acquired or commenced after June 30,

decimal point in reporting the percentage

manner, explain in Part VI.

1975.

of public support. For example, if the

Net income and net losses from all of

organization calculates its public support

If the organization does not

these trades or businesses should be

percentage as 58.3456%, this percentage

qualify as a publicly supported

TIP

aggregated. If a net loss results, enter

would be rounded to 58.35% when

organization under section

“-0-” on this line. See Regulations section

reported on line 15.

509(a)(2), it can complete Part II to

1.509(a)-3(a)(3).

determine if the organization qualifies as a

Line 16. For 2014, enter the public

publicly supported organization under

Line 11. Enter the organization's net

support percentage from the 2013

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

income from conducting unrelated

Schedule A (Form 990 or 990-EZ), Part III,

business activities not included on

line 15. Round to the nearest hundredth

line 10b, whether or not the activities are

Part IV. Supporting

decimal point in reporting the percentage

regularly conducted as a trade or

of public support.

Organizations

business. Do not include net income from

Line 17. Round to the nearest whole

conducting trades or businesses acquired

Complete the Sections of Part IV that

percentage.

or commenced by the organization prior to

correspond below with the type of

July 1, 1975. See sections 512, 513, and

supporting organization indicated on

Line 18. For 2014, enter the investment

514, and the applicable regulations.

line 11a, 11b, 11c, or 11d:

income percentage from the 2013

Include membership fees to the extent

Type I: Sections A and B;

Schedule A (Form 990 or 990-EZ), Part III,

they are payments to purchase

Type II: Sections A and C;

line 17. Round to the nearest whole

admissions, merchandise, services, or the

Type III Functionally Integrated:

percentage.

use of facilities in an activity that is an

Sections A, D, and E; and

Line 19a. If the organization did not

unrelated business not included on

Type III Non-Functionally Integrated:

check the box on line 14, line 15 is more

line 10b.

Sections A and D, and Part V.

than 33

%, and line 17 is not more than

Net income and net losses from all of

Section A. All Supporting

%, check the box on this line and

the organization's unrelated business

do not complete the rest of this

Organizations

activities should be aggregated. If a net

schedule. The organization qualifies as a

loss results, enter “-0-” on this line.

Line 1. The organization’s articles of

publicly supported organization for 2014

incorporation or trust instrument must

Line 12. Include all support as defined in

and 2015.

designate the publicly supported

section 509(d) that is not included

Line 19b. If the organization did not

organization(s) on whose behalf the

elsewhere in Part III. Explain in Part VI the

check the box on line 14 or 19a, line 16 is

supporting organization is operated. The

nature and source of each amount

more than 33

%, and line 18 is not more

articles of a Type I or II supporting

reported. Do not include gain or loss from

than 33

%, check the box on this line

organization may designate its supported

sale of capital assets.

and do not complete the rest of this

organization(s) either by class or purpose

Line 14. An organization that checks this

schedule. The organization qualifies as a

or by name. The articles of a Type III

box should stop here and should not

publicly supported organization for 2014.

supporting organization must designate

complete the rest of Part III. It should not

Line 20. If the organization did not check

the supported organization(s) by name,

make a public support computation on

unless a historic and continuing

the box on line 14, 19a, or 19b, it does not

line 15 or 16 or an investment income

relationship exists between the

qualify as a publicly supported

computation on line 17 or 18, or check any

organizations.

organization under section 509(a)(2) for

of the boxes for line 19 or 20.

the 2014 tax year and should check the

Check “Yes” only if the organization

Example. An organization receives an

box on this line. If the organization does

supports no organization other than those

exemption letter from the IRS that it is

not qualify as a public charity under any of

listed by name in its governing instrument.

exempt from tax under section 501(c)(3)

the boxes on Schedule A (Form 990 or

If the organization supports any

and qualifies as a public charity under

990-EZ), Part I, lines 1 through 11, it is a

organization not specifically listed, check

section 509(a)(2) effective on its date of

private foundation for filing purposes as of

“No” and describe in Part VI how the

incorporation. When the organization

the beginning of the tax year and should

supported organizations are designated. If

prepares Part III for its first five tax years, it

not file Form 990, Form 990-EZ, or

designated by class or purpose, describe

should check the box on line 14 and

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

the class or purpose. If the organization

should not complete the rest of Part III.

2014 tax year. Instead, the organization

and its supported organization(s) have a

When the organization prepares Part III for

should file Form 990-PF, and check Initial

historic and continuing relationship,

its sixth tax year and subsequent years, it

return of a former public charity on Form

explain that relationship. If support of one

should not check the box on line 14 and

990-PF, at the top of page 1.

or more organizations is subject to certain

should complete the rest of Part III.

future contingencies, explain those

contingencies, and explain what

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

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Instructions For Schedule A (Form 990 Or 990-Ez) - Public Charity Status And Public Support - 2014 Page 10

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