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statements or elsewhere on Form 990 or

nature and source of each amount

line 14 or 15 or check any of the boxes on

990-EZ.

reported. Do not include gain or loss from

lines 16 through 18.

amounts reportable on line 12 or from the

Example. An organization receives an

Line 5. Enter in column (f) the portion of

sale of capital assets.

exemption letter from the IRS that it is

total contributions by each individual,

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

trust, or corporation included on line 1 for

Line 12. Enter the total amount of gross

and qualifies as a public charity under

the years reported that exceeds 2% of the

receipts the organization received from

section 170(b)(1)(A)(vi) effective on its

amount reported on line 11, column (f).

related activities for all years reported in

date of incorporation. When the

However, the 2% limitation does not apply

Part II. The organization will not be treated

organization prepares Part II for each of its

to contributions from organizations

as meeting the section 170(b)(1)(A)(vi),

first five tax years as a section 501(c)(3)

qualifying as publicly supported

% public support test or the 10% facts

organization, it should check the box on

organizations under section

and circumstances public support test, if

line 13 and should not complete the rest of

170(b)(1)(A)(vi), governmental units

almost all of its support consists of gross

Part II. When the organization prepares

described in section 170(b)(1)(A)(v), and

receipts from related activities and an

Part II for its sixth tax year and subsequent

other organizations, such as the following,

insignificant amount of its support comes

years, it should not check the box on

but only if they also qualify as publicly

from governmental units and public

line 13 and should complete the rest of

supported organizations under section

contributions. See Regulations section

Part II.

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

1.170A-9(f)(7)(iii).

Churches described in section

Include on line 12 gross receipts from

An organization in its first five

170(b)(1)(A)(i);

admissions, sales of merchandise,

years as a section 501(c)(3)

TIP

Educational institutions described in

performance of services, or furnishing of

organization should make the

section 170(b)(1)(A)(ii);

facilities in any activity which is not an

public support computations on a copy of

Hospitals described in section

unrelated trade or business (within the

Schedule A that it keeps for itself. An

170(b)(1)(A)(iii); and

meaning of section 513). See section

organization should carefully monitor its

Organizations operated for the benefit

509(d)(2). Include membership fees to the

public support on an ongoing basis to

of a college or university owned or

extent they are payments to purchase

ensure that it will meet a public support

operated by a governmental unit

admissions, merchandise, services, or the

test in the sixth year and succeeding

described in section 170(b)(1)(A)(iv).

use of facilities in a related activity. For

years.

example, include on this line gross

The organization should keep for its

receipts from:

Line 14. Round to the nearest hundredth

records a list showing the name of and

A trade or business in which

decimal point in reporting the percentage

amount contributed by each donor (other

substantially all work is performed by

of public support. For example, if the

than a governmental unit or publicly

volunteers (such as book fairs and sales

organization calculates its public support

supported organization) whose total gifts

of gift wrap paper). See section 513(a)(1).

percentage as 58.3456%, this percentage

during the years reported exceed 2% of

A trade or business carried on by the

would be rounded to 58.35% when

the amount reported on line 11, column (f).

organization primarily for the convenience

reported on line 14.

An example of this list is given later.

of its members, students, patients,

Line 15. For 2014 enter the public

Do not file this list with the

officers, or employees. See section

support percentage from the 2013

organization's Form 990 or

513(a)(2).

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

990-EZ because it may be made

A trade or business which is the selling

CAUTION

line 14. Round to the nearest hundredth

available for public inspection.

of merchandise, substantially all of which

decimal point in reporting the percentage

the organization received as gifts or

Line 8. Include the gross income from

of public support.

contributions. See section 513(a)(3).

interest, dividends, payments with respect

Line 16a. If the organization did not

“Qualified public entertainment

to securities loans (section 512(a)(5)),

check the box on line 13, and line 14 is

activities” or “qualified convention and

rents, royalties, and income from similar

% or more, check the box on this

trade show activities” of certain

sources. Do not include on this line

organizations. See section 513(d).

line and do not complete the rest of

payments that result from activities of the

Part II. The organization qualifies as a

Furnishing certain hospital services.

organization that further its exempt

publicly supported organization for 2014

See section 513(e).

purpose. Instead, report these amounts on

and 2015.

A trade or business consisting of

line 12.

conducting bingo games, but only if the

Line 16b. If the organization did not

Line 9. Enter the organization's net

conduct of such games is lawful. See

check a box on line 13 or 16a, and line 15

income from conducting unrelated

section 513(f).

is 33

% or more, check the box on this

business activities, whether or not the

Qualified pole rentals by a mutual or

line and do not complete the rest of

activities are regularly conducted as a

cooperative telephone or electric

Part II. The organization qualifies as a

trade or business. See sections 512 and

company. See section 513(g).

publicly supported organization for 2014.

513 and the applicable regulations.

The distribution of certain low cost

Include membership fees to the extent

Line 17a. If the organization did not

articles incidental to the solicitation of

they are payments to purchase

check a box on line 13, 16a, or 16b, and

charitable contributions (except to the

admissions, merchandise, services, or the

line 14 is 10% or more, and if the

extent such gross receipts are properly

organization meets the "facts and

use of facilities in an activity that is an

treated as charitable contributions

circumstances" test, check the box on

unrelated business.

reportable on line 1 rather than as

this line and do not complete the rest

proceeds of a sale or exchange), and

Net income and net losses from all of

of Part II. The organization qualifies as a

the organization's unrelated business

exchange and rental of members lists.

publicly supported organization for 2014

See section 513(h).

activities should be aggregated. If a net

and 2015.

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

Line 13. An organization that checks this

If this box is checked, explain in Part IV

Line 10. Include all support as defined in

box should stop here and should not

how the organization meets the "facts and

complete the rest of Part II. It should not

section 509(d) that is not included

circumstances" test in Regulations section

make a public support computation on

elsewhere in Part II. Explain in Part VI the

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 6

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