Schedule I (Form 990) - Grants And Other Assistance To Organizations, Governments And Individuals In The U.s. - 2017 Page 3
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Schedule I (Form 990) (2017)
Page
Section references are to the Internal Revenue
Parts II and III of this schedule may be
Column (a). Enter the full legal name and
Code unless otherwise noted.
duplicated to list additional grantees (Part II)
mailing address of each recipient organization
or types of grants/assistance (Part III) that
or government entity.
General Instructions
don’t fit on the first page of these parts.
Column (b). Enter the employer
Number each page of each part.
identification number (EIN) of the grant
Future developments. For the latest
Don’t report on this schedule foreign grants
recipient.
information about developments related to
or assistance, including grants or assistance
Column (c). Enter the section of the
Schedule I (Form 990), such as legislation
provided to domestic organizations,
enacted after the schedule and its instructions
Internal Revenue Code under which the
domestic governments, or domestic
were published, go to
organization receiving the assistance is
individuals for the purpose of providing
tax-exempt, if applicable (for example, a
Note. Terms in bold are defined in the
grants or other assistance to a designated
school described in section 501(c)(3) or a
Glossary of the Instructions for Form 990.
foreign organization, foreign government,
social club described in section 501(c)(7)). If a
or foreign individual. Instead, report them on
Purpose of Schedule
recipient is a government entity, enter the
Schedule F (Form 990), Statement of
name of the government entity. If a recipient
Schedule I (Form 990) is used by an
Activities Outside the United States.
is neither a tax-exempt nor a government
organization that files Form 990 to provide
entity, leave column (c) blank.
Who Must File
information on grants and other assistance
Column (d). Enter the total dollar amount of
made by the filing organization during the tax
An organization that answered “Yes” on
cash grants to each recipient organization or
year to domestic organizations, domestic
Form 990, Part IV, Checklist of Required
entity for the tax year. Cash grants include
governments, and domestic individuals.
Schedules, line 21 or 22, must complete Part I
grants and allocations paid by cash, check,
Report activities conducted by the
and either Part II or Part III of this schedule
money order, electronic fund or wire transfer,
organization directly. Also, report activities
and attach it to Form 990.
and other charges against funds on deposit at
conducted by the organization indirectly
If an organization isn’t required to file Form
a financial institution.
through a disregarded entity or a joint
990 but chooses to do so, it must file a
venture treated as a partnership.
Columns (e) and (f). Enter the fair market
complete return and provide all of the
value of noncash property. Describe the
Grants and other assistance include
information requested, including the required
method of valuation. Report property with a
awards, prizes, contributions, noncash
schedules.
readily determinable market value (for
assistance, cash allocations, stipends,
example, market quotations for securities) at
scholarships, fellowships, research grants,
Specific Instructions
its fair market value. For marketable securities
and similar payments and distributions made
registered and listed on a recognized
by the organization during the tax year. For
Part I. General Information on
securities exchange, measure market value
purposes of Schedule I, grants and other
Grants and Assistance
on the date the property is distributed to the
assistance don’t include:
grantee by the average of the highest and
Complete this part if the organization
• Salaries or other compensation to
lowest quoted selling prices or the average
answered “Yes” on Form 990, Part IV, line 21
employees, or payments to independent
between the bona fide bid and asked prices.
or 22.
contractors if the primary purpose of such
When fair market value cannot be readily
payments is to serve the direct and immediate
Lines 1 and 2. On line 1, indicate “Yes” or
determined, use an appraised or estimated
needs of the organization (such as legal,
“No” regarding whether the organization
value.
accounting, or fundraising services).
maintains records to substantiate amounts,
Column (g). For noncash property or
eligibility, and selection criteria used for
• The payment of any benefit by a 501(c)(9)
assistance, enter a description of the property
grants. In general terms, describe how the
voluntary employees’ beneficiary association
or assistance. List all that apply. Examples of
organization monitors its grants to ensure that
(VEBA) to employees of a sponsoring
noncash assistance include medical supplies
such grants are used for proper purposes and
organization or contributing employer, if such
or equipment, pharmaceuticals, blankets, and
aren’t otherwise diverted from the intended
payment is made under the terms of the
books or other educational supplies.
use. For example, the organization can
VEBA trust and in compliance with section
describe the periodic reports required or field
Column (h). Describe the purpose or
505.
investigations conducted. Use Part IV for the
ultimate use of the grant funds or other
• Grants to affiliates that aren’t organized as
organization’s narrative response to line 2.
assistance. Don’t use general terms such as
legal entities separate from the filing
charitable, educational, religious, or scientific.
organization, or payments made to branch
Part II. Grants and Other
Use more specific descriptions such as
offices, accounts, or employees of the
Assistance to Domestic
general support, payments for nursing
organization located in the United States.
services, or laboratory construction. Enter the
Organizations and Domestic
A domestic organization includes a
type of assistance, such as medical, dental, or
Governments
corporation or partnership created or
free care for indigent hospital patients. In the
organized in the United States or under the
Line 1. Complete line 1 if the organization
case of disaster assistance, include a
law of the United States or of any state or
answered “Yes” on Form 990, Part IV, line 21.
description of the disaster and the assistance
possession. A trust is a domestic organization
A “Yes” response means that the organization
provided (for example, “Food, shelter, and
if a court within the United States or a U.S.
reported more than $5,000 on Form 990, Part
clothing for Organization A’s assistance to
possession is able to exercise primary
IX, line 1, column (A). Enter information only
victims of Colorado wildfires”). Use Part IV if
supervision over the administration of the
for each recipient domestic organization or
additional space is needed for descriptions.
trust, and one or more U.S. persons (or
domestic government that received more
If the organization checks
persons in U.S. possessions) have the
than $5,000 aggregate of grants or assistance
“Accrual” on Form 990, Part XII,
TIP
authority to control all substantial decisions of
from the organization during the tax year.
line 1; follows SFAS 116 (ASC
the trust.
Enter the details of each organization or
958) (see instructions for Form
A domestic government is a state, a U.S.
entity on a separate line of Part II. If there are
990, Part IX); and makes a grant during the
possession, a political subdivision of a state
more organizations or entities to report in Part
tax year to be paid in future years to a
or U.S. possession, the United States, or the
II than space available, report the additional
domestic organization or domestic
District of Columbia. A grant to a U.S.
organizations or entities on duplicate copies
government, it should report the grant’s
government agency must be included on this
of Part II. Use as many duplicate copies as
present value in Part II, line 1, column (d) or
schedule regardless of where the agency is
needed, and number each page. Use Part IV if
(e), and report any accruals of present value
located or operated.
additional space is needed for descriptions of
increments in future years.
particular column entries.
A domestic individual is a person,
including a foreign citizen, who lives or
resides in the United States (or a U.S.
possession) and not outside of the United
States (or a U.S. possession).
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