Instructions For Schedule D 990 (Page 5 of 6) in pdf

an amount in column (c) for line 1a,

Form 990, Part X, column (B), line 13,

Line 1. Other liabilities. In column (a),

Land. The total of column (c) must equal

that is 5% or more of the total assets

list each type of liability not reported on

the amount reported on Form 990, Part

reported on Form 990, Part X, column

lines 17 through 24 of Form 990, Part X.

X, line 10b.

(B), line 16.

The organization can use any

reasonable basis to classify these

Column (d). Enter the sum of column

Program-related investments are

liabilities.

(a) and column (b) minus column (c).

investments made primarily to

The total of column (d) must equal the

accomplish the organization's exempt

In column (b), enter the book value of

amount reported on Form 990, Part X,

purposes rather than to produce

each liability. The total of column (b)

column (B), line 10c.

income. Examples of program-related

must equal the amount reported on

investments include student loans and

Form 990, Part X, column (B), line 25.

Part VII.

notes receivable from other exempt

Line 2. Liability for uncertain tax po-

Investments—Other

organizations that obtained the funds to

sitions. Every organization required to

pursue the filing organization's exempt

Securities

complete Part X must provide the text of

function.

the note in, or footnote to, its financial

Complete Part VII if the organization

Column (a). Briefly describe each

statements, if applicable, regarding the

answered “Yes” on Form 990, Part IV,

program-related investment on a

organization's liability for uncertain tax

line 11b, or reported an amount in Form

separate line, including whether the

positions under FIN 48 (ASC 740),

990, Part X, column (B), line 12, that is

investment is a loan or equity

International Financial Reporting

5% or more of the total assets reported

investment. For investments in a

Standards (IFRS), other

on Form 990, Part X, column (B),

domestic organization, identify the

country-specific accounting standards,

line 16.

organization.

or a modified version of any of the

Other securities to be reported in this

above (for example, modified FIN 48

Column (b). Enter the book value of

part include closely held stock. They

(ASC 740)). This includes, for example,

each program-related investment. The

also include (1) publicly-traded stock for

the description of a liability for

total of column (b) must equal the

which the organization holds 5% or

unrelated business income tax, or tax

amount reported on Form 990, Part X,

more of the outstanding shares of the

that may be assessed as a result of the

column (B), line 13.

same class, and (2) publicly-traded

revocation of exempt status. Provide the

stock in a corporation that comprised

Column (c). Indicate whether the

full text of this note or footnote in Part

more than 5% of the organization's total

investment is listed at cost or

XIII, even if the organization did not

assets at the end of the tax year. List

end-of-year market value.

report any liability for uncertain tax

each separate class of publicly-traded

positions in the note or footnote. Any

Part IX. Other Assets

stock held by the organization that

portion of the note or footnote that

meets either of these 5% ownership

addresses only the filing organization's

Complete Part IX if the organization

tests. Don't include program-related

liability must be provided verbatim. The

answered “Yes” on Form 990, Part IV,

investments.

filing organization can summarize that

line 11d, or reported an amount on Form

portion, if any, of a note or footnote that

990, Part X, column (B), line 15, that is

Column (a). Describe the type of

applies to the liability of multiple

5% or more of the total assets reported

investment. Each class of

organizations, including the organization

on Form 990, Part X, column (B),

publicly-traded stock for which the

(for example, as a member of a group

line 16.

organization holds 5% or more of the

with consolidated financial statements),

outstanding shares must be listed by

Column (a). Enter a description of

to describe the filing organization's

name and class, including the number

assets reported on Form 990, Part X,

share of the liability.

of shares held. Also report all

column (B), line 15. The organization

publicly-traded stock in a corporation

can use any reasonable basis to classify

Parts XI Through XII.

that comprised more than 5% of the

these assets.

Reconciliation of Revenue

organization's total assets at the end of

Column (b). Enter the book value of

the tax year.

and Expenses From Form

each asset. The total of column (b) must

990 to Audited Financial

Column (b). Enter the book value of

equal the amount reported on Form

each investment. The total of column (b)

Statements

990, Part X, column (B), line 15.

must equal the amount reported on

Complete Parts XI and XII if the

Form 990, Part X, column (B), line 12.

Part X. Other Liabilities

organization answered “Yes” on Form

Column (c). Indicate whether the

Complete Part X if the organization

990, Part IV, line 12a. If the organization

investment is listed at cost or

answered “Yes” on Form 990, Part IV,

end-of-year market value. When

line 11e or line 11f, and either reported

line 12b (but answered “No” on

reporting securities at fair market

an amount on Form 990, Part X, column

line 12a), completing Parts XI and XII is

value, use commonly accepted

(B), line 25, or had financial

optional.

valuation methods.

statements for the tax year that

If the organization did not receive

include a footnote addressing the

Part VIII.

audited financial statements for the

organization's liability for uncertain tax

reporting year for which it is completing

Investments—Program

positions. Organizations are required to

this Form 990, it isn't required to

separately report all liabilities for federal

complete Parts XI or XII, even if it

income taxes and amounts owed to

prepared Form 990 in accordance with

Complete Part VIII if the organization

related organizations on Part X of this

SFAS 117 (ASC 958).

answered “Yes” on Form 990, Part IV,

schedule.

line 11c, and reported an amount on

2016 Instructions for Schedule D (Form 990)

-5-

Instructions For Schedule D 990 Page 5

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