Professional Documents
Culture Documents
Instructions For Schedule A (Form 990 or 990-EZ)
Instructions For Schedule A (Form 990 or 990-EZ)
Instructions For Schedule A (Form 990 or 990-EZ)
test, if almost all of its support consists conduct of such games is lawful. See public support on an ongoing basis to
of gross receipts from related activities section 513(f). ensure that it will meet a public support
and an insignificant amount of its • Qualified pole rentals by a mutual or test in the sixth year and succeeding
support comes from governmental cooperative telephone or electric years.
units and public contributions. See company. See section 513(g).
Regulations section 1.170A-9(f)(7)(iii). • The distribution of certain low cost Line 14. Round to the nearest
Include on line 12 gross receipts from articles incidental to the solicitation of hundredth decimal point in reporting the
admissions, sales of merchandise, charitable contributions (except to the percentage of public support. For
performance of services, or furnishing of extent such gross receipts are properly example, if the organization calculates
facilities in any activity which isn't an treated as charitable contributions its public support percentage as
unrelated trade or business (within the reportable on line 1 rather than as 58.3456%, this percentage would be
meaning of section 513). See section proceeds of a sale or exchange), and rounded to 58.35% when reported on
509(d)(2). Include membership fees to exchange and rental of members lists. line 14.
the extent they are payments to See section 513(h).
Line 15. For 2019, enter the public
purchase admissions, merchandise, Line 13. An organization that checks support percentage from the 2018
services, or the use of facilities in a this box should stop here and shouldn't Schedule A (Form 990 or 990-EZ), Part
related activity. For example, include on complete the rest of Part II. It shouldn't II, line 14. Round to the nearest
this line gross receipts from: make a public support computation on hundredth decimal point in reporting the
• A trade or business in which line 14 or 15 or check any of the boxes percentage of public support.
substantially all work is performed by on lines 16 through 18.
volunteers (such as book fairs and Line 16a. If the organization didn't
sales of gift wrap paper). See section Example. An organization receives check the box on line 13, and line 14 is
513(a)(1). an exemption letter from the IRS that it 331/3% or more, check the box on this
is exempt from tax under section line and don't complete the rest of
• A trade or business carried on by the 501(c)(3) and qualifies as a public
organization primarily for the Part II. The organization qualifies as a
convenience of its members, students, charity under section 170(b)(1)(A)(vi) publicly supported organization for 2019
patients, officers, or employees. See effective on its date of incorporation. and 2020.
section 513(a)(2). When the organization prepares Part II
for each of its first 5 tax years as a Line 16b. If the organization didn't
• A trade or business which is the section 501(c)(3) organization, it should check a box on line 13 or 16a, and
selling of merchandise, substantially all line 15 is 331/3% or more, check the
of which the organization received as check the box on line 13 and shouldn't
complete the rest of Part II. When the box on this line and don't complete
gifts or contributions. See section the rest of Part II. The organization
513(a)(3). organization prepares Part II for its sixth
tax year and subsequent years, it qualifies as a publicly supported
• “Qualified public entertainment shouldn't check the box on line 13 and organization for 2019.
activities” or “qualified convention and
trade show activities” of certain should complete the rest of Part II. Line 17a. If the organization didn't
organizations. See section 513(d). An organization in its first 5 check a box on line 13, 16a, or 16b, and
line 14 is 10% or more, and if the
• Furnishing certain hospital services. TIP years as a section 501(c)(3)
See section 513(e). organization should make the organization meets the
facts-and-circumstances test, check
• A trade or business consisting of public support computations on a copy
conducting bingo games, but only if the of Schedule A that it keeps for itself. An the box on this line and don't
organization should carefully monitor its complete the rest of Part II. The
Disqualified Person (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total
Line 7b. Example—List of amounts received from other than disqualified persons
Year 2019
(a) Name (b) Amount received in (c) 1% of amount on (d) Enter the larger of (e) 2019 excess
2019 line 13 in 2019 column (c) or $5,000 (column (b) minus
column (d))
sales of gift wrap paper). See section the organization or expended on its Line 7b. For any gross receipts
513(a)(1). behalf. Report this amount whether or included on lines 2 and 3 from related
• A trade or business carried on by the not the organization includes this activities received from a person or from
organization primarily for the amount as revenue on its financial a bureau or similar agency of a
convenience of its members, students, statements or elsewhere on Form 990 governmental unit, other than from a
patients, officers, or employees. See or 990-EZ. disqualified person, that exceed the
section 513(a)(2). greater of $5,000 or 1% of the amount
Line 5. Enter the value of services or
• A trade or business which is the facilities furnished by a governmental on line 13 for the applicable year, enter
selling of merchandise, substantially all the excess on line 7b. The organization
unit to the organization without charge.
of which the organization received as should keep for its records a list
Don't include the value of services or
gifts or contributions. See section showing, for each year, the name of the
facilities generally furnished to the
513(a)(3). person or government agency, the
public without charge. For example,
• “Qualified public entertainment include the fair rental value of office amount received during the applicable
activities” or “qualified convention and year, the larger of $5,000 or 1% of the
space furnished by a governmental unit
trade show activities” of certain amount on line 13 for the applicable
to the organization without charge, but
organizations. See section 513(d). year, and the excess, if any. See an
only if the governmental unit doesn't
• Furnishing certain hospital services. generally furnish similar office space to example of this list, above.
See section 513(e).
the public without charge. Report these Don't file this list with the
• A trade or business consisting of amounts whether or not the organization
conducting bingo games, but only if the ! organization's Form 990 or
includes these amounts as revenue on CAUTION 990-EZ because it may be
conduct of such games is lawful. See
its financial statements or elsewhere on made available for public inspection.
section 513(f).
Form 990 or 990-EZ.
• Qualified pole rentals by a mutual or
cooperative telephone or electric Line 7a. Enter the amounts that are Line 10a. Include the gross income
company. See section 513(g). included on lines 1, 2, and 3 that the from interest, dividends, payments
• The distribution of certain low-cost organization received from disqualified received on securities loans (section
articles incidental to the solicitation of persons. See the definition of 512(a)(5)), rents, royalties, and income
charitable contributions (except to the disqualified person in the Glossary of from similar sources. Don't include on
extent such gross receipts are properly the Instructions for Form 990. this line payments that result from
treated as charitable contributions For amounts included on lines 1, 2, activities of the organization that further
reportable on line 1 rather than as and 3 that were received from a its exempt purpose. Instead, report
proceeds of a sale or exchange), and disqualified person, the organization these amounts on line 2.
exchange and rental of members lists. should keep for its records a list Line 10b. Enter the excess of the
See section 513(h). showing the name of, and total amounts organization's unrelated business
While the activity of soliciting and received in each year from, each taxable income (as defined in section
receiving qualified sponsorship disqualified person. Enter the total of 512) from trades or businesses that it
payments is also excluded from such amounts for each year on line 7a. acquired or commenced after June 30,
unrelated business (see section 513(i)), See an example of this list above. 1975, over the amount of tax imposed
the qualified sponsorship payments on this income under section 511.
themselves are treated as charitable Don't file this list with the Include membership fees to the extent
contributions reportable on line 1. ! organization's Form 990 or they are payments to purchase
CAUTION 990-EZ because it may be
Line 4. Enter tax revenue levied for the admissions, merchandise, services, or
made available for public inspection. the use of facilities in an unrelated
organization's benefit by a
governmental unit and either paid to business activity that is a trade or
requirements for the exception. the failure if the organization establishes will be made available for public
to the satisfaction of the IRS that: inspection.
Line 3. On lines 3d and 3e, enter the
1. The failure was due to
amounts reported on lines 8d and 8e,
unforeseen events or circumstances
respectively, from the organization's