Form 990 Schedule A Instructions (Page 3 of 19) in pdf

Check the box on line 3 also for a

research organization based on the

Line 9. Check the box if the

cooperative hospital service

circumstances involved.

organization is an agricultural research

organization described in section

These tests are discussed in

organization described in section

501(e).

Regulations sections 1.170A-9(d)(2)(v)

170(b)(1)(A)(ix) operated in conjunction

and (vi). Under these tests, value the

with a land-grant college or university or

The definition of hospital for

organization's assets as of any day in its

a non-land grant college of agriculture.

Schedule A (Form 990 or

TIP

tax year using the same day every year,

Enter the name, city, and state of the

990-EZ), Part I, is different from

and value the endowment at fair market

college or university. You don't have to

the definition for Schedule H (Form

value, using commonly accepted

complete Part II.

990), Hospitals. Accordingly, see Who

valuation methods. See Regulations

Must File in the Instructions for

Line 10. Check the box and complete

section 20.2031.

Schedule H (Form 990) about whether

Part III if the organization meets both of

the organization also is required to

Line 5. Check the box and complete

the section 509(a)(2) support tests. See

complete Schedule H (Form 990).

Part II if the organization receives and

the instructions for Part III regarding how

manages property for and expends

an organization can qualify as a publicly

Line 4. Check the box for an

funds to benefit a college or university

supported organization under section

organization whose principal purpose or

that is owned or operated by one or

509(a)(2).

function is to engage in medical

more states or political subdivisions.

Line 11. Check the box only if the

research, and that is directly engaged

The school must be an organization

organization has received a ruling from

in the continuous active conduct of

described in the instructions for line 2.

the IRS that it is organized and operated

medical research in conjunction with a

Expending funds to benefit a college

primarily to test for public safety.

hospital. The hospital must be

or university includes acquiring and

described in section 501(c)(3) or

Lines 12 and 12a–12d. If the

maintaining the campus, its buildings

operated by the federal government, a

organization is a supporting

and equipment, granting scholarships

state or its political subdivision, a U.S.

organization, check the box for line 12

and student loans, and making any

possession or its political subdivision, or

and then check the appropriate box for

other payments in connection with the

the District of Columbia.

line 12a, 12b, 12c, or 12d to indicate the

normal functions of colleges and

If the organization primarily gives

type of supporting organization it is. The

universities.

funds to other organizations (or grants

organization must also complete lines

The organization must meet the

and scholarships to individuals) for them

12e and 12f, the table on line 12g, and

same public support test described later

to do the research, the organization isn't

Part IV. If the organization is a Type III

for line 7. See Rev. Rul. 82-132, 1982-2

a medical research organization.

non-functionally integrated supporting

C.B. 107.

organization, it must also complete

The organization isn't required to be

Part V.

Line 6. Only a federal, state, or local

an affiliate of the hospital, but there

government or governmental unit that

must be a joint effort by the organization

For more information about

has received an exemption letter

and the hospital to maintain continuing

supporting organizations, see

recognizing it as exempt from tax under

close cooperation in the active conduct

Regulations section 1.509(a)-4 and

section 501(c)(3) should check this box.

of medical research.

sections 509(a)(3) and 509(f). For a

See Rev. Rul. 60-384, 1960-2 C.B. 172.

brief overview of the requirements for

The definition of medical

qualification as a supporting

Line 7. Check the box and complete

research for Schedule A (Form

TIP

organization, and the different types of

Part II if the organization meets one of

990 or 990-EZ), Part I, is

supporting organizations, see Pub. 557,

the section 170(b)(1)(A)(vi) public

different from the definition for

Tax Exempt Status for Your

support tests. See instructions for Part II

Schedule H (Form 990), Hospitals.

Organization, and visit

regarding how an organization can

Accordingly, research that is medical

Charities- &-Non-Profits/

qualify as a publicly supported

research for purposes of determining

Section-509(a)(3)-Supporting-

organization under section

whether an organization is a medical

Organizations.

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

research organization isn't necessarily

Use the information later to

medical research for Schedule H (Form

Line 8. Check the box and complete

determine the supporting organization's

990) reporting purposes.

Part II if the organization is a community

type. If the organization checks the box

trust and meets a section

on line 12e, the letter the organization

Assets test/expenditure test. An

170(b)(1)(A)(vi) public support test. A

received from the IRS identifies its type.

organization qualifies as a medical

community trust is a charity that attracts

If the box checked on any of lines 12a

research organization if its principal

large contributions for the benefit of a

through 12d is different from the type

purpose is medical research, and if it

particular community or area, often

stated in the letter (for example,

devotes more than half its assets, or

initially from a small number of donors,

because the organization has made

spends at least 3.5% of the fair market

and is generally governed by

significant changes to its structure or

value of its endowment, directly in

representatives of its particular

operations resulting in it no longer

conducting medical research. Either

community or area. See Regulations

qualifying as the type of supporting

test can be met based on a computation

sections 1.170A-9(f)(10), (11), and (12).

organization indicated in its letter),

period consisting of the immediately

A community trust claiming it

provide an explanation in Part VI. If the

preceding tax year or the immediately

qualifies as a public charity

organization doesn't check the box on

preceding four tax years.

should check the box on line 8

line 12e, it should check the box on

If an organization doesn't satisfy

CAUTION

whether it is structured as a corporation

line 12a, 12b, 12c, or 12d that best

either the assets test or the expenditure

or as a trust.

describes the type of supporting

test, it can still qualify as a medical

organization it is.

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

-3-

Form 990 Schedule A Instructions Page 3

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