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Part II. Support Schedule

or control the supported organization(s)

any time during the tax year, whether or

and the supporting organization?

not they actually received support during

for Organizations

the tax year.

Type III—Functionally integrated.

Described in Sections

Check this box if the organization qualifies

Line 11g. An organization checking a box

170(b)(1)(A)(iv) and

as a Type III functionally integrated

on line 11a, 11b, 11c, or 11d must

supporting organization by meeting the

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

complete the table on line 11g.

following requirements:

Columns (i) and (ii). Enter the name

1. The organization meets the

If the organization checked a box

and employer identification number (EIN)

notification requirement described in

in Part I, on line 5, 7, or 8, it

for each supported organization

Part IV, Section D, line 1;

should complete Part II and insert

counted on line 11f. If the organization had

CAUTION

the appropriate dollar amounts. Do not

more than five supported organizations

2. The organization meets the

leave Part II blank or report only zeros if

during the tax year, enter the additional

responsiveness test (both the relationship

the organization had any support during

organizations on duplicate pages of

requirement and the significant voice

the period. If the organization checks the

Schedule A, Part I. Use as many duplicate

requirement) described in Part IV,

box in Part II, on line 13, it should stop

copies as needed, and number each

Section D, lines 2 and 3; and

there and not complete the rest of Part II.

page.

3. The organization meets one of the

Column (iii). For each supported

alternative integral part tests described in

If the organization checked a box

organization named in column (i), show

Part IV, Section E.

in Part I, on line 5, 7, or 8 and also

which line number (from lines 1 through 9)

TIP

checks the box in Part II, on

Type III—Non-functionally

best describes the supported

line 18, the organization should complete

integrated. Check this box if the

organization. For example, if the

Part III to determine if it qualifies as a

organization qualifies as a Type III

organization supported a hospital, enter

publicly supported organization under

non-functionally integrated supporting

"3" in column (iii). If the organization

section 509(a)(2). If it does qualify, the

organization by meeting the following

supported a federal, state, or local

organization should instead check the box

requirements:

governmental unit, or foreign

in Part I, on line 9.

government, enter "6" in column (iii).

1. The organization meets the

Column (iv). Check “Yes” if the

notification requirement described in

Public Support Test. For an

supported organization named in column

Part IV, Section D, line 1;

organization to qualify as a publicly

(i) is specifically named as a supported

2. The organization meets the

supported organization under section

organization in the organization's

responsiveness test (both relationship

170(b)(1)(A)(vi), either:

declaration of trust, articles of

requirement and significant voice

% or more of its total support must

incorporation, or other governing

requirement) described in Part IV,

come from governmental agencies,

document.

Section D, lines 2 and 3; and

contributions from the general public, and

Column (v). Enter the total amount of

contributions or grants from other public

3. The organization meets the integral

monetary support paid to, or for the benefit

charities; or

part test by meeting either (a) the

of, the supported organization named in

distribution and attentiveness

10% or more of its total support must

column (i) during the tax year. Such

come from governmental agencies,

requirements described in Part V or (b) the

monetary support may include making

contributions from the general public, and

alternative integral part test for certain

payments to or for the use of individual

contributions or grants from other public

trusts in existence on November 20, 1970,

members of the charitable class benefited

described in Part V, line 1.

charities and the facts and circumstances

by the supported organization (such as

indicate it is a publicly supported

scholarships), and to 501(c)(3) public

Line 11e. The organization's exemption

organization.

charities operated, supervised, or

letter or subsequent determination letter

controlled directly by or in connection with

Note. An organization will not meet either

may state the type of supporting

the supported organization. See

organization it is. If it does, check the box

of these public support tests if almost all of

Regulations section 1.509(a)-4(e). If no

on this line. If the letter does not state the

its support comes from gross receipts

monetary support was provided during the

from related activities and an insignificant

type, or if the letter states Type III but does

tax year, enter “-0-.”

amount of its support comes from

not specify whether functionally integrated

Column (vi). In this column, the

governmental units and contributions

or non-functionally integrated, leave this

organization may (but is not required to)

line blank.

made directly or indirectly by the general

provide an estimate of the fair market

public.

A grantor to a section 509(a)(3)

value of goods, other property, services,

Public support is measured using a

supporting organization, acting in good

and use of facilities that is provided to or

5-year computation period that includes

faith, can rely on this letter in determining

for the benefit of the supported

the current and four prior tax years

whether the organization is a Type I, Type

organizations during the tax year.

II, Type III functionally integrated, or Type

(including short years). If the

Describe in Part VI any such goods, other

organization's current tax year or any of its

III non-functionally integrated supporting

property, services, and use of facilities,

four prior tax years were short years,

organization. See Rev. Proc. 2011-33,

whether or not an amount is reported for

explain in Part VI.

2011-25 I.R.B. 887 and Notice 2014-4,

them in column (vi).

2014-2 I.R.B. 274.

If the organization was not a section

501(c)(3) organization for the entire 5-year

Line 11f. A supporting organization must

period in Part II, report amounts only for

be organized and operated exclusively to

the years the organization was a section

support or benefit one or more specified

501(c)(3) organization.

publicly supported organizations. Please

write in the space provided the number of

Line 1. Do not include any “unusual

supported organizations. Include all

grants.” See Unusual grants, later. Include

supported organizations that the

membership fees only to the extent to

organization was organized to support at

which the fees are payments to provide

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 4

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