Form 990 Schedule A Instructions (Page 10 of 19) in pdf

Line 7a. Example—List of amounts received from disqualified persons

Disqualified Person

(a) 2012

(b) 2013

(d) 2015

(e) 2016

(f) Total

David Smith

$7,000

$6,000

$2,000

$15,000

Anne Parker

$5,000

$7,000

$4,000

$16,000

Total

$7,000

$6,000

$5,000

$7,000

$6,000

$31,000

Line 7b. Example—List of amounts received from other than disqualified persons

Year 2016

(a) Name

(b) Amount received in

(d) Enter the larger of

(e) 2016 excess

2016

line 13 in 2016

column (c) or $5,000

(column (b) minus

column (d))

Word Processing, Inc.

$25,000

$2,000

$5,000

$20,000

Enter on Schedule A, column (e), line 7b

$20,000

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A trade or business consisting of

amounts whether or not the organization

Don't file this list with the

conducting bingo games, but only if the

includes these amounts as revenue on

organization's Form 990 or

conduct of such games is lawful. See

its financial statements or elsewhere on

990-EZ because it may be

CAUTION

section 513(f).

Form 990 or 990-EZ.

made available for public inspection.

Qualified pole rentals by a mutual or

Line 7a. Enter the amounts that are

cooperative telephone or electric

Line 10a. Include the gross income

included on lines 1, 2, and 3 that the

company. See section 513(g).

from interest, dividends, payments

organization received from disqualified

The distribution of certain low cost

received on securities loans (section

persons. See the definition of

articles incidental to the solicitation of

512(a)(5)), rents, royalties, and income

disqualified person in the Glossary of

charitable contributions (except to the

from similar sources. Don't include on

the Instructions for Form 990.

extent such gross receipts are properly

this line payments that result from

For amounts included on lines 1, 2,

treated as charitable contributions

activities of the organization that further

and 3 that were received from a

reportable on line 1 rather than as

its exempt purpose. Instead, report

disqualified person, the organization

proceeds of a sale or exchange), and

these amounts on line 2.

should keep for its records a list

exchange and rental of members lists.

Line 10b. Enter the excess of the

showing the name of, and total amounts

See section 513(h).

organization's unrelated business

received in each year from, each

While the activity of soliciting and

taxable income (as defined in section

disqualified person. Enter the total of

receiving qualified sponsorship

512) from trades or businesses that it

such amounts for each year on line 7a.

payments is also excluded from

acquired or commenced after June 30,

See an example of this list above.

unrelated business (see section 513(i)),

1975, over the amount of tax imposed

the qualified sponsorship payments

Don't file this list with the

on this income under section 511.

themselves are treated as charitable

organization's Form 990 or

Include membership fees to the extent

contributions reportable on line 1.

990-EZ because it may be

they are payments to purchase

CAUTION

made available for public inspection.

admissions, merchandise, services, or

Line 4. Enter tax revenue levied for the

the use of facilities in an unrelated

organization's benefit by a

Line 7b. For any gross receipts

business activity that is a trade or

governmental unit and either paid to

included on lines 2 and 3 from related

business that was acquired or

the organization or expended on its

activities received from a person or from

commenced after June 30, 1975.

behalf. Report this amount whether or

a bureau or similar agency of a

not the organization includes this

Net income and net losses from all of

governmental unit, other than from a

amount as revenue on its financial

these trades or businesses should be

disqualified person, that exceed the

statements or elsewhere on Form 990

aggregated. If a net loss results, enter

greater of $5,000 or 1% of the amount

or 990-EZ.

“-0-” on this line. See Regulations

on line 13 for the applicable year, enter

section 1.509(a)-3(a)(3).

Line 5. Enter the value of services or

the excess on line 7b. The organization

facilities furnished by a governmental

should keep for its records a list

Line 11. Enter the organization's net

unit to the organization without charge.

showing, for each year, the name of the

income from conducting unrelated

Don't include the value of services or

person or government agency, the

business activities not included on

facilities generally furnished to the

amount received during the applicable

line 10b, whether or not the activities are

public without charge. For example,

year, the larger of $5,000 or 1% of the

regularly conducted as a trade or

include the fair rental value of office

amount on line 13 for the applicable

business. Don't include net income from

space furnished by a governmental unit

year, and the excess, if any. See an

conducting trades or businesses

to the organization without charge, but

example of this list above.

acquired or commenced by the

only if the governmental unit doesn't

organization prior to July 1, 1975. See

generally furnish similar office space to

sections 512, 513, and 514, and the

the public without charge. Report these

applicable regulations. Include

-10-

Instructions for Schedule A (Form 990 or 990-EZ)

Form 990 Schedule A Instructions Page 10

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