Schedule B (Form 990, 990-Ez, Or 990-Pf) - Schedule Of Contributors - 2014 Page 6

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Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page
asked prices) on the contribution date.
For contributions to a section 501(c)(7),
includes contributions paid by cash,
See Regulations section 20.2031-2 to
(8), or (10) organization received for use
credit card, check, money order,
exclusively for religious, charitable,
electronic fund or wire transfer, and
determine the value of contributed
scientific, literary, or educational
other charges against funds on deposit
stocks and bonds. When FMV cannot be
purposes, or for the prevention of cruelty
at a financial institution.
readily determined, use an appraised or
estimated value. To determine the
to children or animals (sections 170(c)(4),
If an employee’s cash contribution
amount of a noncash contribution
2055(a)(3), or 2522(a)(3)), list in Part I
was forwarded by an employer (indirect
subject to an outstanding debt, subtract
each contributor whose aggregate
contribution), check the “Payroll” box. If
contributions for an exclusively religious,
the debt from the property’s FMV. Enter
an employer withholds contributions
charitable, etc., purpose were more than
the date the property was received by
from employees’ pay and periodically
$1,000 during the tax year. To determine
the organization, but only if the donor
gives them to the organization, report
has fully given up use and enjoyment of
the more-than-$1,000 amount, total all of
only the employer’s name and address
the property at that time.
a contributor’s gifts for the tax year
and the total amount given unless you
(regardless of amount). For a noncash
know that a particular employee gave
The organization must report the value
contribution, complete Part II.
of any qualified conservation
enough to be listed separately.
contributions and contributions of
All section 501(c)(7), (8), or (10)
Check the “Noncash” box in column
conservation easements listed in Part II
organizations that listed an exclusively
(d) for any contribution of property other
consistently with how it reports revenue
religious, charitable, etc., contribution in
than cash during the tax year, and
Part I or II must also complete Part III to
from such contributions in its books,
complete Part II of this schedule. For
provide further information on such
records, and financial statements and in
example, if an organization that uses the
contributions of more than $1,000 during
Form 990, Part VIII, Statement of
accrual method of accounting reports a
Revenue.
the tax year and show the total amount
pledge of noncash property on Form
received from such contributions that
990, Part VIII, line 1g, it must check the
For more information on noncash
were for $1,000 or less during the tax
“Noncash” box and complete Part II
contributions, see the instructions for
year.
even if the organization did not receive
Schedule M (Form 990), Noncash
However, if a section 501(c)(7), (8), or
the property during the tax year.
Contributions.
(10) organization did not receive total
If the organization received a partially
For a section 527 organization that
contributions of more than $1,000 from a
files a Form 8871, Political Organization
completed Form 8283, Noncash
single contributor during the tax year for
Notice of Section 527 Status, the names
Charitable Contributions, from a donor,
exclusively religious, charitable, etc.,
and addresses of contributors that are
complete it and return it so the donor
purposes and consequently was not
can get a charitable contribution
not reported on Form 8872, Political
required to complete Parts I through III
deduction. Keep a copy for your records.
Organization Report of Contributions
with respect to these contributions, it
and Expenditures, do not need to be
Original (first) and successor donee
need only check the third Special Rules
reported in Part I if the organization paid
(recipient) organizations must file Form
box on the front of Schedule B and
the amount specified by section 527(j)(1).
8282, Donee Information Return, if they
enter, in the space provided, the total
In this case, enter “Pd. 527(j)(1)” in
sell, exchange, consume, or otherwise
contributions it received during the tax
column (b) instead of a name, address,
dispose of (with or without
year for an exclusively religious,
and ZIP code; but you must enter the
consideration) charitable deduction
charitable, etc., purpose.
amount of contributions in column (c).
property (property other than money or
Specific Instructions
Part II. In column (a), show the number
certain publicly traded securities) within
that corresponds to the contributor’s
3 years after the date the original donee
received the property.
Do not attach substitutes for
number in Part I. In column (b), describe
!
the noncash contribution received by
Schedule B or attachments to
Part III. Section 501(c)(7), (8), or (10)
Schedule B with information
the organization during the tax year,
organizations that received contributions
CAUTION
on contributors. Parts I, II,
regardless of the value of that noncash
for use exclusively for religious,
and III of Schedule B may be duplicated
contribution. Note the public inspection
charitable, etc., purposes during the tax
as needed to provide adequate space for
rules discussed earlier.
year must complete Parts I through III for
listing all contributors. Number each
In columns (c) and (d), report property
each person whose gifts totaled more
page of each part (for example, Page 2
with readily determinable market value
than $1,000 during the tax year. Show
of 5, Part II).
(for example, marked quotations for
also, in the heading of Part III, the total of
securities) by listing its fair market value
Part I. In column (a), identify the first
gifts to these organizations that were
(FMV). If the organization immediately
$1,000 or less for the tax year and were
contributor listed as No. 1 and the
sells securities contributed to the
for exclusively religious, charitable, etc.,
second contributor as No. 2, etc.
organization (including through a broker
purposes. Complete this information
Number consecutively. In column (b),
enter the contributor’s name, address,
or agent), the contribution still must be
only on the first Part III page if you use
and ZIP code. Identify a donor as
reported as a gift of property (rather than
duplicate copies of Part III.
“anonymous” only if the organization
cash) in the amount of the net proceeds
If an amount is set aside for an
does not know the donor’s identity. In
plus the broker’s fees and expenses.
exclusively religious, charitable, etc.,
See the Instructions for Form 990, Part
column (c), enter the amount of total
purpose, show in column (d) how the
contributions for the tax year for the
VIII, line 1g, which provide an example to
amount is held (for example, whether it is
contributor listed.
illustrate this point. If the property is not
commingled with amounts held for other
immediately sold, measure market value
purposes). If the organization transferred
In column (d), check the type of
of marketable securities registered and
the gift to another organization, show the
contribution. Check all that apply for the
listed on a recognized securities
name and address of the transferee
contributor listed. If a cash contribution
exchange by the average of the highest
came directly from a contributor (other
organization in column (e) and explain
and lowest quoted selling prices (or the
than through payroll deduction), check
the relationship between the two
average between the bona fide bid and
organizations.
the “Person” box. A cash contribution

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