Form 990 Schedule A Instructions (Page 6 of 19) in pdf

See Rev. Rul. 76-440, 1976-2 C.B.

Schedule A (Form 990 or 990-EZ), Part

Organizations operated for the

58; Regulations section

II, that it doesn't report on Form 990, as

benefit of a college or university owned

1.170A-9(f)(6)(ii); and Regulations

revenue in Part VIII or as assets in Part

or operated by a governmental unit

sections 1.509(a)-3(c)(3) and (4) for

X, or as revenue or assets on Form

described in section 170(b)(1)(A)(iv);

details about unusual grants.

990-EZ, explain in Part VI the basis for

and

characterizing such transfers as

Agricultural research organizations

Include in Part VI a list showing the

contributions but not as revenue or

described in section 170(b)(1)(A)(ix).

amount, but not the grantor, of each

assets. For example, if an organization

unusual grant actually received each

The organization should keep for its

is a community foundation that receives

year (if the cash accounting method is

records a list showing the name of and

and holds a cash transfer for another

used) or accrued each year (if the

amount contributed by each donor

tax-exempt organization and reports

accrual accounting method is used).

(other than a governmental unit or

contributions of such property on

publicly supported organization) whose

Don't include the names of the

Schedule A (Form 990 or 990-EZ), Part

total gifts during the years reported

grantors because Part VI will be

II, line 1, without reporting it on Form

exceed 2% of the amount reported on

made available for public

990, as revenue in Part VIII or assets in

line 11, column (f). An example of this

CAUTION

inspection.

Part X, explain the basis for

list is given later.

characterizing the property as

Unusual grants recordkeeping.

Don't file this list with the

contributions but not as revenue or

An organization that received any

organization's Form 990 or

assets.

unusual grants during the 5-year period

990-EZ because it may be

CAUTION

Line 2. Enter tax revenue levied for the

should also keep for its records a list

made available for public inspection.

organization's benefit by a

showing, for each year, the name of the

governmental unit and either paid to

Line 8. Include the gross income from

contributor, the date and amount of the

the organization or expended on its

interest, dividends, payments with

grant, and a brief description of the

behalf. Report this amount whether or

respect to securities loans (section

grant. If the organization used the cash

not the organization includes this

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

method for the applicable year, show

amount as revenue on its financial

from similar sources. Don't include on

only the amounts the organization

statements or elsewhere on Form 990

this line payments that result from

actually received during that year. If the

or 990-EZ.

activities of the organization that further

organization used the accrual method

its exempt purpose. Instead, report

for the applicable year, show only the

Line 3. Enter the value of services or

these amounts on line 12.

amounts the organization accrued for

facilities furnished by a governmental

that year. An example of this list is given

unit to the organization without charge.

Line 9. Enter the organization's net

below.

Don't include the value of services or

income from conducting unrelated

facilities generally furnished to the

business activities, whether or not the

Don't file this list with the

public without charge. For example,

activities are regularly conducted as a

organization's Form 990 or

include the fair rental value of office

trade or business. See sections 512 and

990-EZ because it may be

CAUTION

space furnished by a governmental unit

513 and the applicable regulations.

made available for public inspection.

to the organization without charge but

Include membership fees to the extent

only if the governmental unit doesn't

they are payments to purchase

Line 1. Example—List of unusual

generally furnish similar office space to

admissions, merchandise, services, or

the public without charge. Report these

grants

the use of facilities in an activity that is

amounts whether or not the organization

an unrelated business.

▶

includes these amounts as revenue on

Description

Net income and net losses from all of

Year

2016

its financial statements or elsewhere on

the organization's unrelated business

▶

Form 990 or 990-EZ.

Undeveloped land

activities should be aggregated. If a net

Name

Mr.

Line 5. Enter in column (f) the portion

loss results, enter “-0-” on this line.

Distinguished Donor

of total contributions by each

▶

Line 10. Include all support as defined

Date of Grant

individual, trust, or corporation included

in section 509(d) that isn't included

on line 1 for the years reported that

January 15, 2016

elsewhere in Part II. Explain in Part VI

▶

exceeds 2% of the amount reported on

the nature and source of each amount

Amount of Grant

line 11, column (f). However, the 2%

reported. Don't include gain or loss from

$600,000

limitation doesn't apply to contributions

amounts reportable on line 12 or from

from organizations qualifying as publicly

the sale of capital assets.

Conservation easements and quali-

supported organizations under section

fied conservation contributions.

Line 12. Enter the total amount of

170(b)(1)(A)(vi), governmental units

The organization must report any

gross receipts the organization received

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

qualified conservation contributions and

from related activities for all years

and other organizations, such as the

contributions of conservation

reported in Part II. The organization

following, but only if they also qualify as

easements consistently with how it

won't be treated as meeting the section

publicly supported organizations under

reports revenue from such contributions

170(b)(1)(A)(vi), 33

% public support

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

in its books, records, and financial

test or the 10% facts and circumstances

Churches described in section

statements and in Form 990, Part VIII,

public support test, if almost all of its

170(b)(1)(A)(i);

Statement of Revenue.

support consists of gross receipts from

Educational institutions described in

related activities and an insignificant

section 170(b)(1)(A)(ii);

Reporting contributions not reported

amount of its support comes from

Hospitals described in section

as revenue. If the organization reports

governmental units and public

170(b)(1)(A)(iii);

any contributions on line 1 of

-6-

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

Form 990 Schedule A Instructions Page 6

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