Form 990 Schedule A Instructions (Page 8 of 19) in pdf

section 1.170A-9(f)(3). Include the

tax) from businesses acquired by the

organization, the organization should

following information.

organization after June 30, 1975.

compute the public support percentage

Explain whether the organization

Public support is measured using a

on its Form 990 or 990-EZ for its first

maintains a continuous and bona fide

5-year computation period that includes

five tax years before it checks the box

program for solicitation of funds from the

the current and four prior tax years

on line 18. If its public support

general public, community, membership

(including short years). If the

percentage for its first five tax years is

group involved, governmental units, or

organization's current tax year or any of

% or more, or if it meets the 10%

other public charities.

its four prior tax years were short years,

“facts and circumstances” test for its first

List all other facts and circumstances,

explain in Part VI.

five tax years, it will qualify as a public

including the sources of support,

charity for its sixth tax year. If the

In Part III, if the organization wasn't a

whether the organization has a

organization qualifies under the 10%

section 501(c)(3) organization for the

governing body which represents the

test, explain in Part VI.

entire 5-year period, report amounts

broad interests of the public, and

only for the years the organization was a

whether the organization generally

If the organization doesn't

section 501(c)(3) organization.

provides facilities or services directly for

qualify as a publicly supported

TIP

the benefit of the general public on a

Line 1. Don't include any "unusual

organization under section

continuing basis.

grants." See Unusual grants, later.

170(b)(1)(A)(vi), it can complete Part III

If the organization is a membership

Include membership fees only to the

to determine if it qualifies as a publicly

organization, explain whether the

extent to which the fees are payments to

supported organization under section

solicitation for dues-paying members is

provide support for the organization

509(a)(2).

designed to enroll a substantial number

rather than to purchase admissions,

of persons from the community, whether

merchandise, services, or the use of

Part III. Support Schedule

dues for individual members have been

facilities. To the extent that the

for Organizations

fixed at rates designed to make

membership fees are payments to

membership available to a broad

purchase admissions, merchandise,

Described in Section

cross-section of the interested public,

services, or the use of facilities in a

509(a)(2)

and whether the activities of the

related activity, include the membership

organization will likely appeal to persons

fees on line 2. See Regulations section

If an organization checked the

having some broad common interest or

1.509(a)-3(h). To the extent that the

box in Part I, for line 10, it

TIP

purpose.

membership fees are payments to

should complete Part III and

purchase admissions, merchandise,

insert the appropriate dollar amounts.

Line 17b. If the organization didn't

services, or the use of facilities in an

Don't leave Part III blank or report only

check a box on line 13, 16a, 16b, or

activity that isn't an unrelated

zeros if the organization had any

17a, and line 15 is 10% or more, and if

business under section 513, report the

support during the period. If the

the organization meets the "facts and

membership fees on line 3. To the

organization checks the box in Part III,

circumstances" test, check the box on

extent that the membership fees are

on line 14, it should stop there and not

this line and don't complete the rest

payments to purchase admissions,

complete the rest of Part III.

of Part II. The organization qualifies as

merchandise, services, or the use of

a publicly supported organization for

facilities in an activity that is an

If the organization checked the

2016. If this box is checked, explain in

unrelated business, report the net

box in Part I, for line 10, and

Part VI how the organization meets the

TIP

amount either on line 10b or line 11, as

also checks the box in Part III,

"facts and circumstances" test in

appropriate.

for line 20, the organization should

Regulations section 1.170A-9(f)(3).

complete Part II to determine if it

Include the same information identified

Noncash contributions. Use any

qualifies as a publicly supported

in the instructions for line 17a, earlier.

reasonable method to determine the

organization under section 170(b)(1)(A)

value of noncash contributions reported

Line 18. If the organization didn't check

(vi). If it does qualify, the organization

on line 1.

a box on line 13, 16a, 16b, 17a, or 17b,

should instead check the box in Part I,

Don't report any donations of

it doesn't qualify as a publicly supported

for line 5, 7, or 8, whichever applies.

services (such as the value of donated

organization under section

advertising space or broadcast air time)

170(b)(1)(A)(iv) or 170(b)(1)(A)(vi) for

Public Support Test. For an

or donations of use of materials,

the 2016 tax year and should check the

organization to qualify as a publicly

equipment, or facilities, on line 1 as

box on this line. If the organization

supported organization under section

gifts, grants, or contributions. Donated

doesn't qualify as a public charity under

509(a)(2):

services and facilities from a

any of the boxes in Part I, lines 1

More than 33

% of its support

governmental unit are reported on

through 12, it is a private foundation as

normally must come from gifts, grants,

line 5.

of the beginning of the 2016 tax year for

contributions, membership fees, and

filing purposes and shouldn't file Form

gross receipts from admissions, sales of

Loss on uncollectible pledge. If

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

merchandise, performance of services,

an organization records a loss on an

990 or 990-EZ) for the 2016 tax year.

or furnishing of facilities in an activity

uncollectible pledge that it reported on a

Instead, the organization should file

which isn't an unrelated trade or

prior year's Schedule A, it should deduct

Form 990-PF and check Initial return of

business under section 513; and

that loss from the contribution amount

a former public charity on Form 990-PF,

No more than 33

% of its support

for the year in which it originally counted

at the top of page 1.

normally must come from gross

that contribution as revenue. For

investment income and net unrelated

If Form 990 or 990-EZ is for the

example, if in the prior tax year the

business income (less section 511

organization's sixth tax year as

organization reported a pledged

TIP

a section 501(c)(3)

contribution with a then-present value of

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

Form 990 Schedule A Instructions Page 8

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