Instructions For Schedule R (Form 990) - 2016 (Page 4 of 7) in pdf

the Statement of Revenue in Form 990,

Column (c). Legal domicile. List the

Column (g). Section 512(b)(13) con-

Part VIII, columns (B), (C), and (D).

U.S. state (or U.S. possession) or foreign

trolled entity. Check “Yes” if the related

country in which the related organization

organization is a controlled entity of the

Column (f). Share of total income.

is organized. For a corporation, enter the

filing organization under section

Enter the dollar amount of the filing

state of incorporation (or the country of

512(b)(13). If not, check “No.”

organization's distributive share of the

incorporation for a foreign corporation

related partnership's total income, in

Part III. Identification of

formed outside the United States). For a

accordance with the organization's profits

trust or other entity, enter the state whose

Related Organizations

interest as specified by the partnership or

law governs the organization's internal

LLC agreement, for the related

Taxable as a Partnership

affairs (or the foreign country whose law

partnership's tax year ending with or

governs for a foreign organization other

In this part, identify any related

within the filing organization's tax year.

than a corporation).

organization treated as a partnership for

Use the total amount reported by the

federal tax purposes. If the partnership is

related partnership on Schedule K-1

Column (d). Exempt Code section.

related to the filing organization by reason

(Form 1065) for the partnership's tax year

Enter the section that describes the

of being its parent or brother/sister and the

ending with or within the filing

related organization (for example, section

filing organization isn't a partner or

organization's tax year (total of

501(c)(3) for a public charity, section

member in the partnership, then complete

Schedule K-1, Part III, lines 1 through 11

501(c)(6) for a business league, or section

only columns (a), (b), and (c), and enter

and 18, tax-exempt income).

527 for a separate segregated fund). For

“N/A” in columns (d), (e), (f), (g), (i), and

purposes of Schedule R, an organization

Column (g). Share of end-of-year as-

(k).

that claims exemption is treated as

sets. Enter the dollar amount of the filing

exempt. Also for purposes of Schedule R,

Enter the details of each related

organization's distributive share of the

treat as a section 501(c)(3) organization a

organization on separate lines of Part III. If

related partnership's end-of-year total

related foreign organization recognized

there are more related organizations to

assets, in accordance with the

as a charity by the foreign country, or for

report in Part III than space available, use

organization's capital interest as specified

which the filing organization has made a

as many duplicate copies of Part III as

by the partnership or LLC agreement, for

reasonable judgment (or has an opinion of

needed, and number each page.

the related partnership's tax year ending

U.S. counsel) that the foreign organization

with or within the filing organization's tax

Some of the information requested in

is described in section 501(c)(3). The filing

year. Use Schedule K-1 (Form 1065) for

this part is derived from Schedule K-1

organization isn't required to make or

the partnership's year ending with or within

(Form 1065), Partner's Share of Income,

obtain such a determination for purposes

the organization's tax year to determine

Deductions, Credits, etc., issued to the

of Schedule R. For governmental units,

this amount by adding the organization's

organization. If the Schedule K-1 (Form

instrumentalities, and foreign

ending capital account to the

1065) isn't available, provide a reasonable

governments that don't have a section

organization's share of the partnership's

estimate of the required information.

501(c) determination letter, leave blank.

liabilities at year end reported on the

Column (a). Name, address, and EIN.

Schedule K-1.

Column (e). Public charity status. For

Enter the related partnership's full legal

a related section 501(c)(3) organization,

Column (h). Disproportionate alloca-

name, mailing address, and EIN.

report its public charity status, using the

tions. Check “Yes” if the interest of the

appropriate line number (line 1 through

Column (b). Primary activity. Briefly

filing organization as a partner of the

12d) corresponding to the public charity

describe the primary business activity

partnership (or as a member of the LLC) in

status checked on Schedule A (Form

conducted, or product or service provided,

any item of income, gain, loss, deduction,

990), Public Charity Status and Public

by the related partnership (for example,

or credit, or any right to distributions was

Support, Part I. If the related organization

investment in other entities, low-income

disproportionate to the filing organization's

is a private foundation, use the

housing, etc.).

investment in such partnership or LLC at

designation “PF.” If the related

any time during the filing organization's

Column (c). Legal domicile. List the

organization is a section 509(a)(3)

tax year. Otherwise, check “No.”

U.S. state (or U.S. possession) or foreign

supporting organization, also indicate

country in which the related partnership is

Column (i). Code V—UBI amount in

its type: I, II, III-FI, or III-O (for Type I, Type

organized (the state or foreign country

box 20 of Schedule K-1 (Form 1065).

II, Type III functionally integrated, or Type

whose law governs the related

Enter the dollar amount, if any, listed as

III other, respectively).

partnership's internal affairs).

the Code V amount (unrelated business

For purposes of Schedule R, treat as a

taxable income) in box 20 of

Column (d). Direct controlling entity.

public charity a related foreign

Schedule K-1 (Form 1065) received from

Enter the name of the entity (if any) that

organization that hasn't been recognized

the related partnership for the

directly controls the related partnership;

as a section 501(c)(3) public charity by the

partnership's tax year ending with or

otherwise enter “N/A.” If the filing

IRS but for which the filing organization

within the filing organization's tax year. If

organization directly controls, enter its

has made a good faith determination,

no Code V amount is listed in box 20,

name.

based on an affidavit from the foreign

enter “N/A.”

organization or the opinion of counsel, that

Column (e). Predominant income.

If the organization has reason to

the foreign organization is the equivalent

Classify the predominant type of

believe that the stated amount in

of a public charity. The filing organization

partnership income as:

TIP

box 20 is incorrect, it should

isn't required to make or obtain such a

Related;

consult with the partnership. The stated

determination for purposes of Schedule R;

Unrelated; or

amount in box 20 isn't controlling with

if it hasn't, leave column (e) blank.

Excluded from tax under section 512,

respect to the organization's unrelated

513, or 514.

Column (f). Direct controlling entity.

business income tax liability.

In other words, enter which of the three

Enter the name of the entity (if any) that

types listed above is more prevalent than

directly controls the related organization;

Column (j). General or managing part-

the others.

otherwise enter “N/A.” If the filing

ner. Check “Yes” if the filing organization

organization directly controls, enter its

For classification purposes, use the

was at any time during its tax year a

name.

definitions set forth in the instructions to

2017 Instructions for Schedule R (Form 990)

-4-

Instructions For Schedule R (Form 990) - 2016 Page 4

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