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support for the organization rather than to

contributions and government payments

Line 1. Example—List of unusual

purchase admissions, merchandise,

that are gross receipts from activities

grants

services, or the use of facilities. To the

related to the organization's tax-exempt

extent that the membership fees are

purpose or function. Medicare and

▶

Description

payments to purchase admissions,

Medicaid payments are treated as gross

Year

2014

merchandise, services, or the use of

receipts from patients rather than as

▶

Undeveloped land

facilities in a related activity, report the

contributions from the government payor

Name

Mr.

membership fees on line 12. To the extent

for purposes of the public support test.

Distinguished Donor

▶

that the membership fees are payments to

See Rev. Rul. 83-153, 1983-2 C.B. 48.

Date of Grant

purchase admissions, merchandise,

Unusual grants. Unusual grants

January 15, 2014

services, or the use of facilities in an

generally are substantial contributions and

▶

unrelated business activity, report the

bequests from disinterested persons and

Amount of Grant

membership fees on line 9. See

are:

$600,000

Regulations section 1.170A-9(f)(7)(iv).

1. Attracted because of the

Include qualified sponsorship payments

Conservation easements and qualified

organization's publicly supported nature,

under section 513(i).

conservation contributions. The

2. Unusual and unexpected because

Noncash contributions. Use any

organization must report any qualified

of the amount, and

reasonable method to determine the value

conservation contributions and

3. Large enough to endanger the

of noncash contributions reported on

contributions of conservation easements

organization's status as normally meeting

line 1.

consistently with how it reports revenue

either the 33

% public support test or the

from such contributions in its books,

Do not report any donations of services

10% facts and circumstances test.

records, and financial statements and in

(such as the value of donated advertising

Form 990, Part VIII, Statement of

space or broadcast air time) or donations

For a list of other factors to be

Revenue.

of use of materials, equipment, or

considered in determining whether a grant

facilities, on line 1 as gifts, grants, or

is an unusual grant, see Regulations

Reporting contributions not reported

contributions. Donated services and

section 1.509(a)-3(c)(4).

as revenue. If the organization reports

facilities from a governmental unit only

any contributions on line 1 of Schedule A

An unusual grant is excluded even if

are reported on line 3.

(Form 990 or 990-EZ), Part II, that it does

the organization receives or accrues the

not report on Form 990, as revenue in Part

funds over a period of years.

Loss on uncollectible pledge. If an

VIII or as assets in Part X, or as revenue or

organization records a loss on an

Do not report gross investment income

assets on Form 990-EZ, explain in Part VI

uncollectible pledge that it reported on a

items as unusual grants. Instead, include

the basis for characterizing such transfers

prior year's Schedule A, it should deduct

all investment income on line 8.

as contributions but not as revenue or

that loss from the contribution amount for

See Rev. Rul. 76-440, 1976-2 C.B. 58;

assets. For example, if an organization is

the year in which it originally counted that

Regulations section 1.170A-9(f)(6)(ii); and

a community foundation that receives and

contribution as revenue. For example, if in

Regulations sections 1.509(a)-3(c)(3) and

holds a cash transfer for another

the prior tax year the organization reported

(4) for details about unusual grants.

tax-exempt organization and reports

a pledged contribution with a then-present

Include in Part VI a list showing the

contributions of such property on

value of $50,000 in Part II, line 1, column

amount, but not the grantor, of each

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

(e), but learned during the current tax year

unusual grant actually received each year

line 1, without reporting it on Form 990, as

that it would not receive any of that

revenue in Part VIII or assets in Part X,

(if the cash accounting method is used) or

pledged contribution, it should deduct the

explain the basis for characterizing the

accrued each year (if the accrual

$50,000 from the amount reported in Part

accounting method is used).

property as contributions but not as

II, line 1, column (d), for the prior tax year.

revenue or assets.

Do not include the names of the

Support from a governmental unit.

Line 2. Enter tax revenue levied for the

grantors because Part VI will be

Include on line 1 support received from a

organization's benefit by a governmental

made available for public

governmental unit. This includes

CAUTION

unit and either paid to the organization or

inspection.

contributions, but not gross receipts from

expended on its behalf. Report this

exercising or performing the organization's

amount whether or not the organization

Unusual grants recordkeeping. An

tax-exempt purpose or function, which

includes this amount as revenue on its

organization that received any unusual

should be reported on line 12. An amount

financial statements or elsewhere on Form

grants during the 5-year period should

received from a governmental unit is

990 or 990-EZ.

also keep for its records a list showing, for

treated as gross receipts from exercising

each year, the name of the contributor, the

or performing the organization's

Line 3. Enter the value of services or

date and amount of the grant, and a brief

tax-exempt purpose or function if the

facilities furnished by a governmental

description of the grant. If the organization

purpose of the payment is primarily to

unit to the organization without charge.

used the cash method for the applicable

serve the direct and immediate needs of

Do not include the value of services or

year, show only the amounts the

the payor governmental unit, and is

facilities generally furnished to the public

organization actually received during that

treated as a contribution, if the purpose is

without charge. For example, include the

year. If the organization used the accrual

primarily to provide a direct benefit to the

fair rental value of office space furnished

method for the applicable year, show only

public. For example, a payment to

by a governmental unit to the organization

the amounts the organization accrued for

maintain library facilities that are open to

without charge but only if the

that year. An example of this list is given

the public should be treated as a

governmental unit does not generally

later.

contribution. See Regulations section

furnish similar office space to the public

1.170A-9(f)(8) and Rev. Rul. 81-276,

without charge. Report these amounts

Do not file this list with the

1981-2 C.B. 128. Refer to the instructions

whether or not the organization includes

organization's Form 990 or

for Form 990, Part VIII, lines 1e and 2, for

these amounts as revenue on its financial

990-EZ because it may be made

more examples addressing the distinction

CAUTION

available for public inspection.

between government payments that are

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 5

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