Form 990 Schedule A Instructions (Page 2 of 19) in pdf

170(b)(1)(A)(vi) can also demonstrate

170(b)(1)(A)(vi). For the tax year, it

instructions for lines 12a–12d to

that it qualifies under section

doesn't meet the requirements for public

determine which type best describes

170(b)(1)(A)(vi) by completing Part II; it

charity status under section

the organization. The organization may

may want to do so for purposes such as

170(b)(1)(A)(vi). Instead, it meets the

wish to file Form 8940 to request a

qualifying for the first Special Rule in

requirements for public charity status

determination of type.

Schedule B (Form 990, 990-EZ, or

under section 509(a)(2). The

Line 1. Check the box for a church,

990-PF), Schedule of Contributors, by

organization should check the box on

convention of churches, or association

meeting the 33

% support test.

line 10 and complete Part III.

of churches. Pub. 1828, Tax Guide for

Example 3. The organization

Churches and Religious Organizations,

The IRS doesn't update its records

received an exemption letter that it is a

lists certain characteristics generally

on an organization's public charity

public charity under section 509(a)(2).

attributed to churches. These attributes

status based on a change the

For the tax year, it doesn't meet the

of a church have been developed by the

organization makes on Schedule A

requirements for public charity status

IRS and by court decisions. They

(Form 990 or 990-EZ). Thus, an

under section 509(a)(2) or

include: distinct legal existence,

organization that checks a public charity

170(b)(1)(A)(vi). Instead, it meets the

recognized creed and form of worship,

status different from the reason stated in

requirements for public charity status as

definite and distinct ecclesiastical

its exemption letter or subsequent

a supporting organization under

government, formal code of doctrine

determination letter, although not

section 509(a)(3). The organization

and discipline, distinct religious history,

required, may submit a request to the

should:

membership not associated with any

IRS Exempt Organizations

other church or denomination,

1. Check the box for line 12 and

Determinations Office for a

organization of ordained ministers,

either line 12a, 12b, 12c, or 12d;

determination letter confirming that it

ordained ministers selected after

qualifies for the new public charity

2. Complete lines 12e and 12f;

completing prescribed courses of study,

status if the organization wants the IRS

3. Complete the table on line 12g;

literature of its own, established places

records to reflect that new public charity

and

of worship, regular congregations,

status (also referred to as “private

regular religious services, Sunday

4. Complete Part IV and (if

foundation status”). See Form 8940,

schools for the religious instruction of

applicable) Part V.

Request for Miscellaneous

the young, and schools for the

Determination, for instructions. A $400

Example 4. The organization

preparation of its ministers. The IRS

user fee must be submitted with such a

received an exemption letter that it is a

generally uses a combination of these

request. See Section 6.10 of Rev. Proc.

supporting organization under

characteristics, together with other facts

2016-8, 2016-1 I.R.B. 243.

section 509(a)(3). Based on Rev. Proc.

and circumstances, to determine

2016-10, 2016-2 I.R.B. 270, the

A subordinate organization of a

whether an organization is considered a

organization submitted a Form 8940

group exemption that is filing its own

church for federal tax purposes.

request to the IRS to change its

return, but hasn't received its own tax

Line 2. Check the box for a school

classification to public charity status

exemption determination letter from the

whose primary function is the

under section 509(a)(2). For the tax

IRS, should check the public charity

presentation of formal instruction, which

year, it meets the requirements of

status box which most accurately

regularly has a faculty, a curriculum, an

section 509(a)(2). The organization

describes its public charity status.

enrolled body of students, and a place

received a determination letter that it

where educational activities are

has been reclassified as a public charity

An organization that doesn't know

regularly conducted. A private school

under section 509(a)(2). The

the public charity status stated in its

must have a racially nondiscriminatory

organization should check the box on

exemption letter or subsequent

policy toward its students. For details

line 10 and complete Part III.

determination letter should call the

about these requirements, see

Exempt Organizations Customer

Example 5. The organization

Schedule E (Form 990 or 990-EZ),

Account Services toll free at

received an exemption letter that it is a

Schools, and its related instructions.

1-877-829-5500 or write to:

public charity under section

An organization that checks the

170(b)(1)(A)(vi). For the tax year, it

Internal Revenue Service

box on line 2 must also

doesn't meet the requirements for public

TIP

TE/GE Customer Account Services

complete Schedule E (Form

charity status under section

P.O. Box 2508

990 or 990-EZ), Schools.

170(b)(1)(A)(vi) or 509(a)(2), or as a

Cincinnati, OH 45201

supporting organization under section

Line 3. Check the box for an

509(a)(3). Nor does it meet the

See the following examples.

organization whose main purpose is to

requirements for public charity status

provide hospital or medical care. A

under any other provision of the Internal

Example 1. The organization

rehabilitation institution or an outpatient

Revenue Code. The organization is a

received an exemption letter that it is a

clinic can qualify as a hospital if its

private foundation and shouldn't file

public charity under section

principal purposes or functions are the

Form 990, Form 990-EZ, or Schedule A

170(b)(1)(A)(vi). For the tax year, it

providing of hospital or medical care,

(Form 990 or 990-EZ) for the tax year

meets the requirements for public

but the term doesn't include medical

but should file Form 990-PF instead.

charity status under section

schools, medical research

170(b)(1)(A)(vi). The organization

Example 6. The organization

organizations, convalescent homes,

should check the box on line 7 and

received an exemption letter that it is a

homes for children or the aged, or

complete Part II.

supporting organization under section

vocational training institutions for

509(a)(3). The letter doesn't state which

Example 2. The organization

handicapped individuals.

received an exemption letter that it is a

type of supporting organization it is. The

public charity under section

organization should review the

-2-

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

Form 990 Schedule A Instructions Page 2

Related Articles

Related forms

Related Categories