Form 990 Schedule A Instructions


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)
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
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
If the organization changed its
file Form 990-PF instead.
Organizations that are described in
accounting method from a prior
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


00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial