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the research, the organization is not a

organization checks the box on line 11e,

Line 6. Only a federal, state, or local

medical research organization.

the letter the organization received from

government or governmental unit that

the IRS identifies its type. If the box

The organization is not required to be

has received an exemption letter

checked on any of lines 11a through 11d

an affiliate of the hospital, but there must

recognizing it as exempt from tax under

is different from the type stated in the letter

be a joint effort by the organization and the

section 501(c)(3) should check this box.

(for example, because the organization

hospital to maintain continuing close

See Rev. Rul. 60-384, 1960-2 C.B. 172.

has made significant changes to its

cooperation in the active conduct of

Line 7. Check the box and complete Part

structure or operations resulting in it no

medical research.

II if the organization meets one of the

longer qualifying as the type of supporting

section 170(b)(1)(A)(vi) public support

The definition of medical

organization indicated in its letter), provide

tests. See instructions for Part II regarding

research for Schedule A (Form

an explanation in Part VI. If the

TIP

how an organization can qualify as a

990 or 990-EZ), Part I, is different

organization does not check the box on

publicly supported organization under

from the definition for Schedule H (Form

line 11e, it should check the box on

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

990), Hospitals. Accordingly, research that

line 11a, 11b, 11c, or 11d that best

is medical research for purposes of

describes the type of supporting

Line 8. Check the box and complete Part

determining whether an organization is a

organization it is.

II if the organization is a community trust

medical research organization is not

and meets a section 170(b)(1)(A)(vi)

All supporting organizations,

necessarily medical research for

public support test. A community trust is a

regardless of type, must be

Schedule H (Form 990) reporting

charity that attracts large contributions

responsive to the needs or

purposes.

CAUTION

for the benefit of a particular community or

demands of one or more supported

area, often initially from a small number of

organizations, and must constitute an

Assets test/expenditure test. An

donors, and is generally governed by

integral part of, or maintain a significant

organization qualifies as a medical

representatives of its particular community

involvement in, the operations of one or

research organization if its principal

or area. See Regulations sections

more supported organizations. Although

purpose is medical research, and if it

1.170A-9(f)(10), (11), and (12).

Type III supporting organizations have

devotes more than half its assets, or

specific “responsiveness” and “integral

spends at least 3.5% of the fair market

A community trust claiming it

part” tests that must be met, the

value of its endowment, directly in

qualifies as a public charity

relationship between a Type I or Type II

conducting medical research. Either test

should check the box on line 8

CAUTION

supporting organization and its supported

can be met based on a computation

whether it is structured as a corporation or

organization(s) must also include these

period consisting of the immediately

as a trust.

responsiveness and integral part

preceding tax year or the immediately

characteristics. The ability of the

Line 9. Check the box and complete Part

preceding four tax years.

supported organization(s) in a Type I or

III if the organization meets both of the

If an organization does not satisfy

Type II relationship effectively to control

section 509(a)(2) support tests. See the

either the assets test or the expenditure

the supporting organization's board

instructions for Part III regarding how an

test, it can still qualify as a medical

generally ensures that these

organization can qualify as a publicly

research organization based on the

characteristics are present. If they are not

supported organization under section

circumstances involved.

present, however, do not check any box

509(a)(2).

These tests are discussed in

for lines 11a through 11d. For more

Line 10. Check the box only if the

Regulations sections 1.170A-9(d)(2)(v)

information, see Regulations sections

organization has received a ruling from the

and (vi). Under these tests, value the

1.509(a)-4(f)(3) and (4).

IRS that it is organized and operated

organization's assets as of any day in its

primarily to test for public safety.

Type I. A Type I supporting

tax year using the same day every year,

and value the endowment at fair market

organization is operated, supervised, or

Lines 11 and 11a–11d. If the

value, using commonly accepted valuation

controlled by one or more publicly

organization is a supporting organization,

methods. See Regulations section

supported organizations. If the

check the box for line 11 and then check

organization otherwise qualifies as a

20.2031.

the appropriate box for line 11a, 11b, 11c,

supporting organization and can answer

or 11d to indicate the type of supporting

Line 5. Check the box and complete Part

“Yes” to the following question, check the

organization it is. The organization must

II if the organization receives and

box for Type I:

also complete lines 11e and 11f, the table

manages property for and expends funds

Do the supported organizations have a

on line 11g, and Part IV. If the organization

to benefit a college or university that is

substantial degree of direction over the

is a Type III non-functionally integrated

owned or operated by one or more states

policies, programs, and activities of the

supporting organization, it must also

or political subdivisions. The school must

supporting organization, typically by

complete Part V.

be an organization described in the

ensuring that the governing body,

instructions for line 2.

For more information about supporting

officers, or membership of the supported

organizations, see Regulations sections

Expending funds to benefit a college or

organizations may regularly appoint or

1.509(a)-4 and 1.509(a)-4T, and sections

university includes acquiring and

elect a majority of the supporting

509(a)(3) and 509(f). For a brief overview

maintaining the campus, its buildings and

organization's directors or trustees?

of the requirements for qualification as a

equipment, granting scholarships and

Type II. A Type II supporting

supporting organization, and the different

student loans, and making any other

organization is supervised or controlled

types of supporting organizations, see

payments in connection with the normal

in connection with one or more publicly

Pub. 557, Tax Exempt Status for Your

functions of colleges and universities.

supported organizations. If the

Organization, and visit

organization otherwise qualifies as a

The organization must meet the same

Charities- &-Non-Profits/

supporting organization and can answer

public support test described later for

Section-509(a)(3)-Supporting-

“Yes” to the following question, check the

line 7. See Rev. Rul. 82-132, 1982-2 C.B.

Organizations.

box for Type II:

107.

Use the information later to determine

Do the same persons, such as

the supporting organization's type. If the

directors, trustees, and officers, supervise

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 3

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