Form 990 Schedule A Instructions (Page 4 of 19) in pdf

2. The organization meets the

(EIN) for each supported organization

All supporting organizations,

responsiveness test (both the

counted on line 12f. If the organization

regardless of type, must be

relationship requirement and the

had more than five supported

responsive to the needs or

significant voice requirement) described

organizations during the tax year, enter

CAUTION

demands of one or more supported

in Part IV, Section D, lines 2 and 3; and

the additional organizations on

organizations, and must constitute an

duplicate pages of Schedule A, Part I.

3. The organization meets one of

integral part of, or maintain a significant

Use as many duplicate copies as

the alternative integral part tests

involvement in, the operations of one or

needed, and number each page.

described in Part IV, Section E.

more supported organizations. Although

Column (iii). For each supported

Type III—Non-functionally

Type III supporting organizations have

organization named in column (i), enter

integrated. Check this box if the

specific “responsiveness” and “integral

the line number (from lines 1 through 10

organization qualifies as a Type III

part” tests that must be met, the

above) that best describes the

non-functionally integrated supporting

relationship between a Type I or Type II

foundation status of the supported

organization by meeting the following

supporting organization and its

organization.

requirements.

supported organization(s) must also

Example 1. If the supported

include these responsiveness and

1. The organization meets the

organization is a hospital, then that is an

integral part characteristics. The ability

notification requirement described in

organization described in section 170(b)

of the supported organization(s) in a

Part IV, Section D, line 1;

(1)(A)(iii), and you should enter “3” in

Type I or Type II relationship effectively

2. The organization meets the

column (iii).

to control the supporting organization's

responsiveness test (both relationship

board generally ensures that these

Example 2. If the supported

requirement and significant voice

characteristics are present. If they aren't

organization is a federal, state, or local

requirement) described in Part IV,

present, however, don't check any box

governmental unit, or foreign

Section D, lines 2 and 3; and

for lines 12a through 12d. For more

government, then that is an organization

3. The organization meets the

information, see Regulations sections

described in section 170(b)(1)(A)(v),

integral part test by meeting either (a)

1.509(a)-4(f)(3) and (4).

and you should enter “6” in column (iii).

the distribution and attentiveness

requirements described in Part V or (b)

Example 3. If the supported

Type I. A Type I supporting

the alternative integral part test for

organization is exempt under section

organization is operated, supervised,

certain trusts in existence on November

501(c)(4), 501(c)(5), or 501(c)(6), but

or controlled by one or more publicly

20, 1970, described in Part V, line 1.

can be supported by a supporting

supported organizations. If the

organization (see Regulations section

organization otherwise qualifies as a

Line 12e. The organization's

1.509(a)-4(k)), enter the line number

supporting organization and can answer

exemption letter or subsequent

(from lines 1 through 10 above) that

“Yes” to the following question, check

determination letter may state the type

would describe the section 501(c)(4),

the box for Type I.

of supporting organization it is. If it

501(c)(5), or 501(c)(6) organization if it

Do the supported organizations have

does, check the box on this line. If the

were a section 501(c)(3) organization.

a substantial degree of direction over

letter doesn't state the type, or if the

Identify the specific code section

the policies, programs, and activities of

letter states Type III but doesn't specify

(501(c)(4), 501(c)(5), or 501(c)(6)) for

the supporting organization, typically by

whether functionally integrated or

each such supported organization in

ensuring that the governing body,

non-functionally integrated, leave this

Part VI.

officers, or membership of the

line blank.

supported organizations may regularly

The only correct entry in column

A grantor to a section 509(a)(3)

appoint or elect a majority of the

(iii) is a line number (from lines 1

supporting organization, acting in good

supporting organization's directors or

through 10) that corresponds to

faith, can rely on this letter in

CAUTION

trustees?

the description of the supported

determining whether the organization is

Type II. A Type II supporting

organization.

a Type I, Type II, Type III functionally

organization is supervised or

integrated, or Type III non-functionally

Column (iv). Check “Yes” if the

controlled in connection with one or

integrated supporting organization. See

supported organization named in

more publicly supported organizations.

Rev. Proc. 2011-33, 2011-25 I.R.B. 887

column (i) is specifically named as a

If the organization otherwise qualifies as

and Notice 2014-4, 2014-2 I.R.B. 274.

supported organization in the

a supporting organization and can

organization's declaration of trust,

Line 12f. A supporting organization

answer “Yes” to the following question,

articles of incorporation, or other

must be organized and operated

check the box for Type II.

governing document.

exclusively to support or benefit one or

Do the same persons, such as

Column (v). Enter the total amount of

more specified publicly supported

directors, trustees, and officers,

monetary support paid to, or for the

organizations. Please write in the space

supervise or control the supported

benefit of, the supported organization

provided the number of supported

organization(s) and the supporting

named in column (i) during the tax year.

organizations. Include all supported

organization?

Such monetary support may include

organizations that the organization was

Type III—Functionally integrated.

making payments to or for the use of

organized to support at any time during

Check this box if the organization

individual members of the charitable

the tax year, whether or not they actually

qualifies as a Type III functionally

class benefited by the supported

received support during the tax year.

integrated supporting organization by

organization (such as scholarships),

meeting the following requirements.

Line 12g. An organization checking a

and to 501(c)(3) public charities

box on line 12a, 12b, 12c, or 12d must

1. The organization meets the

operated, supervised, or controlled

complete the table on line 12g.

notification requirement described in

directly by or in connection with the

Columns (i) and (ii). Enter the name

Part IV, Section D, line 1;

supported organization. See

and employer identification number

-4-

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

Form 990 Schedule A Instructions Page 4

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