Schedule B (Form 990, 990-Ez, Or 990-Pf) - Schedule Of Contributors - 2012 Page 6
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Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page
and lowest quoted selling prices (or the
For contributions to a section 501(c)(7),
In column (d), check the type of
average between the bona fide bid and
(8), or (10) organization received for use
contribution. Check all that apply for the
exclusively for religious, charitable,
contributor listed. If a cash contribution
asked prices) on the contribution date.
scientific, literary, or educational
came directly from a contributor (other
See Regulations section 20.2031-2 to
purposes, or for the prevention of cruelty
than through payroll deduction), check
determine the value of contributed
to children or animals (sections 170(c)(4),
the “Person” box. A cash contribution
stocks and bonds. When FMV cannot be
2055(a)(3), or 2522(a)(3)), list in Part I
includes contributions paid by cash,
readily determined, use an appraised or
each contributor whose aggregate
credit card, check, money order,
estimated value. To determine the
electronic fund or wire transfer, and
amount of a noncash contribution
contributions for an exclusively religious,
subject to an outstanding debt, subtract
charitable, etc., purpose were more than
other charges against funds on deposit
the debt from the property’s FMV. Enter
$1,000 during the tax year. To determine
at a financial institution.
the date the property was received by
the more-than-$1,000 amount, total all of
If an employee’s cash contribution
the organization, but only if the donor
a contributor’s gifts for the tax year
was forwarded by an employer (indirect
(regardless of amount). For a noncash
has fully given up use and enjoyment of
contribution), check the “Payroll” box. If
contribution, complete Part II.
the property at that time.
an employer withholds contributions
The organization must report the value
All section 501(c)(7), (8), or (10)
from employees’ pay and periodically
of any qualified conservation
organizations that listed an exclusively
gives them to the organization, report
contributions and contributions of
religious, charitable, etc., contribution in
only the employer’s name and address
conservation easements listed in Part II
Part I or II must also complete Part III to
and the total amount given unless you
provide further information on such
know that a particular employee gave
consistently with how it reports revenue
contributions of more than $1,000 during
enough to be listed separately.
from such contributions in its books,
the tax year and show the total amount
records, and financial statements and in
Check the “Noncash” box in column
Form 990, Part VIII, Statement of
received from such contributions that
(d) for any contribution of property other
Revenue.
were for $1,000 or less during the tax
than cash during the tax year, and
year.
complete Part II of this schedule. For
For more information on noncash
However, if a section 501(c)(7), (8), or
example, if an organization that uses the
contributions, see the instructions for
accrual method of accounting reports a
(10) organization did not receive total
Schedule M (Form 990), Noncash
pledge of noncash property on Form
contributions of more than $1,000 from a
Contributions.
single contributor during the tax year for
990, Part VIII, line 1, it must check the
If the organization received a partially
exclusively religious, charitable, etc.,
“Noncash” box and complete Part II
completed Form 8283, Noncash
purposes and consequently was not
even if the organization did not receive
Charitable Contributions, from a donor,
required to complete Parts I through III
the property during the tax year.
complete it and return it so the donor
with respect to these contributions, it
For a section 527 organization that
can get a charitable contribution
need only check the third Special Rules
files a Form 8871, Political Organization
deduction. Keep a copy for your records.
box on the front of Schedule B and
Notice of Section 527 Status, the names
enter, in the space provided, the total
Original (first) and successor donee
and addresses of contributors that are
contributions it received during the tax
(recipient) organizations must file Form
not reported on Form 8872, Political
year for an exclusively religious,
8282, Donee Information Return, if they
Organization Report of Contributions
charitable, etc., purpose.
sell, exchange, consume, or otherwise
and Expenditures, do not need to be
dispose of (with or without
reported in Part I if the organization paid
Specific Instructions
consideration) charitable deduction
the amount specified by section 527(j)(1).
property (property other than money or
In this case, enter “Pd. 527(j)(1)” in
Do not attach substitutes for
▲
certain publicly traded securities) within
!
column (b) instead of a name, address,
Schedule B or attachments to
3 years after the date the original donee
and ZIP code; but you must enter the
Schedule B with information
received the property.
amount of contributions in column (c).
CAUTION
on contributors. Parts I, II,
Part III. Section 501(c)(7), (8), or (10)
Part II. In column (a), show the number
and III of Schedule B may be duplicated
organizations that received contributions
as needed to provide adequate space for
that corresponds to the contributor’s
for use exclusively for religious,
listing all contributors. Number each
number in Part I. In column (b), describe
charitable, etc., purposes during the tax
the noncash contribution received by
page of each part (for example, Page 2
year must complete Parts I through III for
of 5, Part II).
the organization during the tax year,
each person whose gifts totaled more
regardless of the value of that noncash
Part I. In column (a), identify the first
than $1,000 during the tax year. Show
contribution. Note the public inspection
contributor listed as No. 1 and the
also, in the heading of Part III, the total of
rules discussed earlier.
second contributor as No. 2, etc.
gifts to these organizations that were
Number consecutively. In column (b),
In columns (c) and (d), report property
$1,000 or less for the tax year and were
enter the contributor’s name, address,
with readily determinable market value
for exclusively religious, charitable, etc.,
and ZIP code. Identify a donor as
(for example, marked quotations for
purposes. Complete this information
“anonymous” only if the organization
securities) by listing its fair market value
only on the first Part III page if you use
does not know the donor’s identity. In
(FMV). If the organization immediately
duplicate copies of Part III.
sells securities contributed to the
column (c), enter the amount of total
If an amount is set aside for an
contributions for the tax year for the
organization (including through a broker
exclusively religious, charitable, etc.,
or agent), the contribution still must be
contributor listed.
purpose, show in column (d) how the
reported as a gift of property (rather than
amount is held (for example, whether it is
cash) in the amount of the net proceeds
commingled with amounts held for other
plus the broker’s fees and expenses.
purposes). If the organization transferred
See the Instructions for Form 990, Part
the gift to another organization, show the
VIII, line 1g, which provide an example to
name and address of the transferee
illustrate this point. If the property is not
organization in column (e) and explain
immediately sold, measure market value
the relationship between the two
of marketable securities registered and
organizations.
listed on a recognized securities
exchange by the average of the highest
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