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Line 7a. Example—List of amounts received from disqualified persons

Disqualified Person

(a) 2010

(b) 2011

(d) 2013

(e) 2014

(f) Total

David Smith

$7,000

$6,000

$2,000

$15,000

Anne Parker

$5,000

$7,000

$4,000

$16,000

Total

$7,000

$6,000

$5,000

$7,000

$6,000

$31,000

Line 7b. Example—List of amounts received from other than disqualified persons

Year 2014

(a) Name

(b) Amount received in

(d) Enter the larger of

(e) 2014 excess

2014

line 13 in 2014

column (c) or $5,000

(column (b) minus

column (d))

Word Processing, Inc.

$25,000

$2,000

$5,000

$20,000

Enter on Schedule A, column (e), line 7b

$20,000

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

revenue in Part VIII or assets in Part X,

The distribution of certain low cost

person in the Glossary of the Instructions

explain the basis for characterizing the

for Form 990.

articles incidental to the solicitation of

property as contributions but not as

charitable contributions (except to the

For amounts included on lines 1, 2, and

revenue or assets.

extent such gross receipts are properly

3 that were received from a disqualified

treated as charitable contributions

person, the organization should keep for

Line 2. Include gross receipts from

reportable on line 1 rather than as

its records a list showing the name of, and

admissions, merchandise sold, services

proceeds of a sale or exchange), and

total amounts received in each year from,

performed, or facilities furnished in any

exchange and rental of members lists.

each disqualified person. Enter the total of

activity that is related to the organization's

See section 513(h).

such amounts for each year on line 7a.

tax-exempt purpose (such as charitable,

While the activity of soliciting and

See an example of this list above.

educational, etc.).

receiving qualified sponsorship payments

To the extent that membership fees are

Do not file this list with the

is also excluded from unrelated business

payments to purchase admissions,

organization's Form 990 or

(see section 513(i)), the qualified

merchandise, services, or the use of

990-EZ because it may be made

sponsorship payments themselves are

facilities in a related activity, include the

CAUTION

available for public inspection.

treated as charitable contributions

membership fees on this line 2. See

reportable on line 1.

Regulations section 1.509(a)-3(h).

Line 7b. For any gross receipts included

Line 4. Enter tax revenue levied for the

on lines 2 and 3 from related activities

Line 3. Include gross receipts from

organization's benefit by a governmental

received from a person or from a bureau

activities that are not an unrelated trade or

unit and either paid to the organization or

or similar agency of a governmental unit,

business under section 513, such as:

expended on its behalf. Report this

other than from a disqualified person,

A trade or business in which

amount whether or not the organization

that exceed the greater of $5,000 or 1% of

substantially all work is performed by

includes this amount as revenue on its

the amount on line 13 for the applicable

volunteers (such as book fairs and sales

financial statements or elsewhere on

year, enter the excess on line 7b. The

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

Form 990 or 990-EZ.

organization should keep for its records a

A trade or business carried on by the

list showing, for each year, the name of

Line 5. Enter the value of services or

organization primarily for the convenience

the person or government agency, the

facilities furnished by a governmental unit

of its members, students, patients,

amount received during the applicable

to the organization without charge. Do not

officers, or employees. See section

year, the larger of $5,000 or 1% of the

include the value of services or facilities

513(a)(2).

amount on line 13 for the applicable year,

generally furnished to the public without

A trade or business which is the selling

and the excess, if any. See an example of

charge. For example, include the fair

of merchandise, substantially all of which

this list above.

rental value of office space furnished by a

the organization received as gifts or

governmental unit to the organization

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

Do not file this list with the

without charge, but only if the

“Qualified public entertainment

organization's Form 990 or

governmental unit does not generally

activities” or “qualified convention and

990-EZ because it may be made

CAUTION

furnish similar office space to the public

trade show activities” of certain

available for public inspection.

without charge. Report these amounts

organizations. See section 513(d).

whether or not the organization includes

Furnishing certain hospital services.

Line 10a. Include the gross income from

these amounts as revenue on its financial

See section 513(e).

interest, dividends, payments received on

statements or elsewhere on Form 990 or

A trade or business consisting of

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

990-EZ.

conducting bingo games, but only if the

royalties, and income from similar

conduct of such games is lawful. See

Line 7a. Enter the amounts that are

sources. Do not include on this line

section 513(f).

included on lines 1, 2, and 3 that the

payments that result from activities of the

Qualified pole rentals by a mutual or

organization received from disqualified

organization that further its exempt

cooperative telephone or electric

persons. See the definition of disqualified

purpose. Instead, report these amounts on

company. See section 513(g).

line 2.

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 9

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