Form 990 Schedule A Instructions Page 11

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membership fees to the extent they are
Line 17. Round to the nearest whole
If the organization doesn't
payments to purchase admissions,
percentage.
qualify as a publicly supported
TIP
merchandise, services, or the use of
organization under section
Line 18. For 2016, enter the investment
facilities in an activity that is an
509(a)(2), it can complete Part II to
income percentage from the 2015
unrelated business not included on
determine if the organization qualifies as
Schedule A (Form 990 or 990-EZ), Part
line 10b.
a publicly supported organization under
III, line 17. Round to the nearest whole
Net income and net losses from all of
section 170(b)(1)(A)(vi).
percentage.
the organization's unrelated business
Line 19a. If the organization didn't
activities should be aggregated. If a net
Part IV. Supporting
check the box on line 14, line 15 is more
loss results, enter “-0-” on this line.
Organizations
than 33
%, and line 17 isn't more than
1
3
Line 12. Include all support as defined
33
%, check the box on this line and
1
Complete the sections of Part IV that
3
in section 509(d) that isn't included
don't complete the rest of this
correspond below with the type of
elsewhere in Part III. Explain in Part VI
schedule. The organization qualifies as
supporting organization indicated on
the nature and source of each amount
a publicly supported organization for
line 12a, 12b, 12c, or 12d of Part I.
reported. Don't include gain or loss from
2016 and 2017.
Type I: Sections A and B;
sale of capital assets.
Type II: Sections A and C;
Line 19b. If the organization didn't
Line 14. An organization that checks
Type III Functionally Integrated:
check the box on line 14 or 19a, line 16
this box should stop here and shouldn't
Sections A, D, and E; and
is more than 33
%, and line 18 isn't
1
3
complete the rest of Part III. It shouldn't
Type III Non-Functionally Integrated:
more than 33
%, check the box on
1
3
make a public support computation on
Sections A and D, and Part V.
this line and don't complete the rest
line 15 or 16 or an investment income
of this schedule. The organization
Section A. All Supporting
computation on line 17 or 18, or check
qualifies as a publicly supported
Organizations
any of the boxes for line 19 or 20.
organization for 2016.
Example. An organization receives
Line 1. The organization's articles of
Line 20. If the organization didn't check
an exemption letter from the IRS that it
incorporation or trust instrument must
the box on line 14, 19a, or 19b, it
is exempt from tax under section
designate the publicly supported
doesn't qualify as a publicly supported
501(c)(3) and qualifies as a public
organization(s) on whose behalf the
organization under section 509(a)(2) for
charity under section 509(a)(2)
supporting organization is operated.
the 2016 tax year and should check the
effective on its date of incorporation.
The articles of a Type I or II supporting
box on this line. If the organization
When the organization prepares Part III
organization may designate its
doesn't qualify as a public charity under
for its first five tax years, it should check
supported organization(s) either by
any of the boxes on Schedule A (Form
the box on line 14 and shouldn't
class or purpose or by name. The
990 or 990-EZ), Part I, lines 1 through
complete the rest of Part III. When the
articles of a Type III supporting
12, it is a private foundation for filing
organization prepares Part III for its sixth
organization must designate the
purposes as of the beginning of the tax
tax year and subsequent years, it
supported organization(s) by name,
year and shouldn't file Form 990, Form
shouldn't check the box on line 14 and
unless a historic and continuing
990-EZ, or Schedule A (Form 990 or
should complete the rest of Part III.
relationship exists between the
990-EZ) for the 2016 tax year. Instead,
organizations.
An organization in its first five
the organization should file Form
years as a section 501(c)(3)
Check “Yes” only if the organization
990-PF, and check Initial return of a
TIP
organization should make the
supports no organization other than
former public charity on Form 990-PF, at
public support and investment income
those listed by name in its governing
the top of page 1.
computations on a copy of Schedule A
instrument. If the organization supports
If Form 990 or 990-EZ is for the
(Form 990 or 990-EZ) that it keeps for
any organization not specifically listed,
organization's sixth tax year as
TIP
itself. An organization should carefully
check “No” and describe in Part VI how
a section 501(c)(3)
monitor its public support on an ongoing
the supported organizations are
organization, and it checked the box on
basis to ensure that it will meet the
designated. If designated by class or
line 20, it should compute the public
public support tests in the sixth year and
purpose, describe the class or purpose.
support percentage and the investment
succeeding years.
If the organization and its supported
income percentage on its Form 990 for
organization(s) have a historic and
its first five tax years. If its public support
Line 15. Round to the nearest
continuing relationship, explain that
percentage for its first five tax years is
hundredth decimal point in reporting the
relationship. If support of one or more
more than 33
% and the investment
1
percentage of public support. For
3
organizations is subject to certain future
income percentage for its first five tax
example, if the organization calculates
contingencies, explain those
years isn't more than 33
%, it will
1
its public support percentage as
3
contingencies, and explain what
qualify as a public charity for its sixth tax
58.3456%, this percentage would be
organizations will be supported or
year. If the organization qualifies in this
rounded to 58.35% when reported on
benefited if those contingencies occur.
manner, explain in Part VI.
line 15.
Line 2. If the organization supported
Line 16. For 2016, enter the public
any domestic or foreign organization
support percentage from the 2015
(other than an organization described in
Schedule A (Form 990 or 990-EZ), Part
section 501(c)(4), (5), or (6)) that didn't
III, line 15. Round to the nearest
have an IRS determination of status
hundredth decimal point in reporting the
under section 509(a)(1) or (2), check
percentage of public support.
“Yes” and explain in Part VI how the
organization determined that the
Instructions for Schedule A (Form 990 or 990-EZ)
-11-

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