Form 990 Schedule A Instructions printable pdf download

2016

Department of the Treasury

Internal Revenue Service

Instructions for Schedule A

(Form 990 or 990-EZ)

Public Charity Status and Public Support

Section references are to the Internal Revenue

so, it must file a complete return and

should report the amounts in Part II or

Code unless otherwise noted.

provide all of the information requested,

Part III using the cash method. If the

including the required schedules.

organization filed a 2015 Schedule A

(Form 990 or 990-EZ) using the cash

Future developments. For the latest

Any organization that is exempt

method, it should report in the 2012

information about developments related

from tax under section 501(c)(3)

TIP

through 2015 columns on the 2016

to Form 990 and its instructions, such as

but is a private foundation and

Schedule A (Form 990 or 990-EZ) the

legislation enacted after they were

not a public charity shouldn't file Form

same amounts that it reported in the

published, go to

990, Form 990-EZ, or Schedule A (Form

2012 through 2015 columns on the

990 or 990-EZ), but should file Form

What's New

2015 Schedule A (Form 990 or 990-EZ).

990-PF, Return of Private Foundation or

Example 2. An organization checks

In Part I, a new line is added for an

Section 4947(a)(1) Trust Treated as a

“Accrual” on Form 990, Part XII, line 1.

agricultural research organization

Private Foundation. See instructions to

The organization reports grants on Form

described in section 170(b)(1)(A)(ix)

Part I.

990, Part VIII, line 1, in accordance with

operated in conjunction with a

the Statement of Financial Accounting

land-grant college or university or a

Accounting Method

Standards, SFAS 116 (ACS 958), (see

non-land grant college of agriculture.

When completing Schedule A (Form

instructions for Form 990, Part VIII,

990 or 990-EZ), the organization must

line 1). During the year, the organization

General Instructions

use the same accounting method it

receives a grant to be paid in future

checked on Form 990, Part XII, line 1, or

Note. Terms in bold are defined in the

years. The organization should report

Form 990-EZ, line G. The organization

Glossary of the Instructions for Form

the grant's present value on the 2016

must use this accounting method in

990, Return of Organization Exempt

Schedule A (Form 990 or 990-EZ). The

reporting all amounts on Schedule A

From Income Tax.

organization should report accruals of

(Form 990 or 990-EZ), regardless of the

present value increments to the unpaid

Purpose of Schedule

accounting method it used in

grant on Schedule A (Form 990 or

completing Schedule A (Form 990 or

990-EZ) in future years.

Schedule A (Form 990 or 990-EZ) is

990-EZ) for prior years, except that in

used by an organization that files Form

Part V, Sections D and E, distributions

Specific Instructions

990, Return of Organization Exempt

must be reported on the cash receipts

From Income Tax, or Form 990-EZ,

and disbursements method.

Short Form Return of Organization

Part I. Reason for Public

Exempt From Income Tax, to provide

If the accounting method the

Charity Status

the required information about public

organization used in completing the

charity status and public support.

2015 Schedule A (Form 990 or 990-EZ)

Lines 1–12 (in general)

was different from the accounting

Who Must File

Check only one of the boxes on lines 1

method checked on the 2016 Form 990,

through 12 to indicate the reason the

An organization that answered “Yes” to

Part XII, line 1, or the 2016 Form

organization is a public charity for the

990-EZ, line G, the organization

Form 990, Part IV, line 1, must complete

tax year. The reason can be the same

and attach Schedule A (Form 990 or

shouldn't report in either Part II or Part III

as stated in the organization's

990-EZ) to Form 990. Any section

the amounts reported in the applicable

tax-exempt determination letter from the

columns of the 2015 Schedule A (Form

501(c)(3) organization (or organization

IRS (“exemption letter”) or subsequent

treated as such) that files a Form

990 or 990-EZ). Instead, the

IRS determination letter, or it can be

990-EZ must complete and attach this

organization should report all amounts

different. An organization that doesn't

in Part II or Part III using the accounting

schedule to Form 990-EZ. These

check any of the boxes on lines 1

include:

method checked on the 2016 Form 990,

through 12 shouldn't file Form 990,

Organizations that are described in

Part XII, line 1, or the 2016 Form

Form 990-EZ, or Schedule A (Form 990

990-EZ, line G.

section 501(c)(3) and are public

or 990-EZ) for the tax year, but should

charities;

If the organization changed its

file Form 990-PF instead.

Organizations that are described in

accounting method from a prior

TIP

sections 501(e), 501(f), 501(j), 501(k),

If an organization believes there is

year, it should provide an

or 501(n); and

more than one reason why it is a public

explanation in Schedule O (Form 990 or

Nonexempt charitable trusts

charity, it should check only one box but

990-EZ), Supplemental Information to

described in section 4947(a)(1) that

can explain the other reasons it qualifies

Form 990 or 990-EZ.

aren't treated as private foundations.

for public charity status in Part VI. An

organization that claims a public charity

Example 1. An organization checks

If an organization isn't required to file

status other than section

“Cash” on Form 990, Part XII, line 1. It

Form 990 or 990-EZ but chooses to do

Nov 17, 2016

Cat. No. 11294Q

Form 990 Schedule A Instructions

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