Instructions For Schedule J Form 990


Department of the Treasury
Internal Revenue Service
Instructions for Schedule J
(Form 990)
Compensation Information
Section references are to the Internal Revenue
Must File must complete Part I. Part I,
Whether the benefit, or any part of it,
Code unless otherwise noted.
lines 1, 2, 3, 7, 8, and 9 require reporting
was treated as taxable compensation to
on the compensation practices of the
the listed person.
Future Developments
filing organization, but not of related
First-class travel refers to any travel
organizations. Lines 4 through 6
on a passenger airplane, train, or boat
For the latest information about
require information regarding both the
with first-class seats or
developments related to Schedule J
filing organization and its related
accommodations by a listed person or
(Form 990) and its instructions, such as
organizations. Part I, lines 5 through 9,
his or her companion if any portion of
legislation enacted after they were
must be completed only by section
the cost above the lower-class fare is
published, go to
501(c)(3), section 501(c)(4), and
paid by the organization. First-class
section 501(c)(29) organizations.
General Instructions
travel doesn't include intermediate
classes between first class and coach,
Note. Terms in bold are defined in the
Part II requires detailed compensation
such as business class on commercial
Glossary of the Instructions for Form
information for individuals for whom the
airlines. Bump-ups to first class free of
990, Return of Organization Exempt
organization answered “Yes” on Form
charge or as a result of using frequent
From Income Tax.
990, Part IV, line 23. Not all persons
flyer benefits, or similar arrangements
listed on Form 990, Part VII, Section A,
that are at no additional cost to the
Purpose of Schedule
will necessarily be listed in Schedule J,
organization, can be disregarded.
Part II.
Schedule J (Form 990) is used by an
Charter travel refers to travel on an
organization that files Form 990 to
airplane, train, or boat under a charter or
Part III is used to provide explanations
report compensation information for
rental arrangement. Charter travel also
of answers as required in Parts I or II.
certain officers, directors, individual
includes any travel on an airplane or
trustees, key employees, and
Unless stated otherwise, all questions in
boat that is owned or leased by the
highest compensated employees,
this schedule pertain to activity during
and information on certain
the calendar year ending with or within
Travel for companions refers to any
compensation practices of the
the organization's tax year.
travel of a listed person's guest not
traveling primarily for bona fide business
Part I. Questions
Part II of Schedule J may be
purposes of the organization. It also
duplicated if additional space is needed.
Regarding Compensation
refers to any travel of a listed person's
Use as many duplicate copies of Part II
family members, whether or not for
For purposes of Part I, a listed person is
as needed, and number each page.
bona fide business purposes.
a person listed on Form 990, Part VII,
Section A.
Tax indemnification and gross-up
Who Must File
payments refer to the organization's
Line 1. Report information regarding
An organization that answered “Yes” on
payment or reimbursement of any tax
certain benefits (if any) provided to
Form 990, Part IV, line 23, must
obligations of a listed person.
persons listed on Form 990, Part VII,
complete Schedule J. Do not file
Discretionary spending account
Section A, line 1a.
Schedule J for institutional trustees.
refers to an account or sum of money
Line 1a. Check the appropriate
If an organization isn't required to file
under the control of a listed person with
box(es) if the organization provided any
Form 990 but chooses to do so, it must
respect to which he or she isn't
of the listed benefits to any of the
file a complete return and provide all of
accountable to the organization under
persons listed on Form 990, Part VII,
the information requested, including the
an accountable plan, whether or not
Section A, regardless of whether such
required schedules.
actually used for any personal
benefits are reported as compensation
expenses. Accountable plans are
on Form W-2, Wage and Tax
discussed in Accountable plan
Specific Instructions
Statement, box 1 or box 5, or Form
amounts, later (under Part II, column (D)
1099-MISC, Miscellaneous Income,
Part I asks questions regarding certain
box 7. For each of the listed benefits
compensation practices of the
Housing allowance or residence for
provided to or for a listed person,
organization. Part I generally pertains to
personal use refers to any payment for,
provide in Part III the following
all officers, directors, trustees, and
or provision of, housing by the
employees of the organization listed on
organization for personal use by a listed
The type of benefit.
Form 990, Part VII, Section A,
person, including a ministerial housing
The listed person who received the
regardless of whether the organization
or parsonage allowance.
benefit, or a description of the types (for
answered “Yes” to line 23 of Part IV for
Payments for business use of
example, all directors) and number of
all such individuals. However, only the
personal residence refers to any
listed persons that received the benefit.
organizations that are described in Who
May 20, 2016
Cat. No. 51525Q


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