.

OMB No. 1545-2071
 Internal Revenue Service
    
Check only one box.
EIN       Contact Phone Number         

Department of the Treasury – 
 
http://www.irs.gov/pub/irs-tege/cucp_questionnaire.pdf  
Internal Revenue Service    
 a separately incorporated church-supported school or other organization 
not
 
Compliance Questionnaire Colleges and Universities 
PART 1 – ORGANIZATION INFORMATION 
PLEASE DO NOT SUBMIT ANY BOOKS OR RECORDS.
Department of the Treasury – 
 
SAMPLEAnswer the questions in Part 1 based on the year or period referred    to in eachPagequestion.1            Catalog Number  51768J
 
Enter the organization’s complete name and provide that organization’s employer identification number (EIN).   In addition, provide the name, title and phone number of a person to contact should we have any questions. 
 
501(a) as an organization described in IRC 501(c)(3), the income of which is excluded from tax under IRC 115. to tax, police (or regulatory) powers, or power of eminent domain). incorporated separately from the church. 
  A private institution, offering a four-year or higher degree, recognized as exempt from federal income tax under IRC 501(c)(3).   A private institution, offering only a two-year degree, recognized as exempt from federal income tax under IRC 501(c)(3).   A private institution, whether non-profit or for-profit, that is not recognized as exempt from federal income tax.   A public institution, offering a four-year or higher degree, that is not recognized by the IRS as exempt from federal income tax under IRC   A public institution, offering a four-year or higher degree, that has applied for and received recognition of exemption under IRC 501(c)(3).   A public institution, offering a four-year or higher degree, that is a political subdivision; i.e. an entity with the powers of government (power   A church or organization claiming to be a church that is  Other - describe    

14018 14018 (9-2008)
Indicate the type of institution that best describes your college or university for the tax year ending in 2006. a. b. c. d. e. f. g. h. 
 This questionnaire asks for information about your college or university and how it operates.  Answer the questions based on the instructions provided at the beginning of each part of the questionnaire.  Complete the questionnaire and follow the instructions in the accompanying letter for returning it to us.  If you prefer, you can download the questionnaire from our web site at 
 Form (September 2008)   Name of College or University       Full Name and Title of Contact Person        1. If you checked “b”  “c” “g” or “h,” STOP you do not need to complete the rest of the questionnaire.  Please follow the instructions in the accompanying letter for sending the questionnaire back to us. Otherwise, go to question 2.   Form   

    No  
            (Use mm/dd/yyyy 
    b. Part-time    
  Internal Revenue Service
  
     No  
 
    d. Total expenses?  $     No  
 
    c. Students      Department of the Treasury – 
 
    b. Adjunct    .
      
      No  
 
  % 
  
    b. Staff                    (Use mm/dd/yyyy format)  
   
    If “Yes,” enter the date this policy was adopted.       c. Gross revenue?  $ 
   
             c. Other $  
   
    No   
 
  %         c. Other       
 
    No  

            b. Out-of-State $     b. Net assets?  $ 
 
       Page 2            Catalog Number  51768J
SAMPLE %        b. Out-of-State      
 
  If “Yes,” enter the date this policy was adopted.        
 
    No      No  

How many students, including graduate and professional students, were enrolled at your College/University in Fall 2006?  Use full-time equivalents (FTEs) per your enrollment or other records?     How many full-time and part-time students were enrolled at your college or university in Fall 2006?   a. Full-time   What was the size of your faculty in Fall 2006?  For this purpose, you may use reports filed with the federal government, such as the Department of Education. Include adjuncts that are full-time under “Full-Time.”    a. Full-Time   Enter the number of employees you reported on line 1, Part I of Form 941 for the first quarter of 2006.     How many of the employees reported in 5 above were:  a. Faculty   What was the student/faculty ratio, (e.g., 20:1) in Fall 2006?     a. If you are a private institution, do you currently have a written conflict of interest policy in place that governs members of the organization’s ruling body and its top management officials?    Yes  format.) b. If you are a public institution, is there a state statute explicitly governing conflicts of interest for members of the organization’s governing body and its top management officials?   Yes  a. If you are a private institution, do you currently have a written conflict of interest policy in place that governs full-time faculty?   Yes  b. If you are a public institution, is there a state statute explicitly governing conflicts of interest for full-time faculty?    Yes  Does your organization currently make its audited financial statements available to the public?    Yes  a. If they are available on a website, please provide the website address    What was your annual published full-time tuition rate (including mandatory fees but exclusive of room and board) for undergraduate students in Fall 2006?    a. In-State $ What was the annual average tuition discount rate used to calculate the net average tuition after discounts for Fall 2006?   a. In-State      For the tax year ending in 2006, what were your organization’s: a. Gross assets?  $   Does your organization currently conduct distance learning activities?    Yes  Does your organization currently conduct educational programs outside the United States?    Yes  Does your organization currently maintain offices, campuses, and/or employees in at least five countries outside the United States? Yes  14018 (9-2008)

     2. 3. 4. 5. 6. 7. 8.  9.  10.  11. 12. 13. 14. 15. 16.  Form   

(f)                               
NCAA Athletic Income  

(e) 
No. of Orgs. 
Related Internal Revenue Service

based on the amounts reported on                          

(d) 
 
highest paid, 
Compensation from Department of the Treasury – 
Related Organizations 

Administrative/Managerial Investment Manager  Other – Describe in space provided       
                                   
= = = 

D E F  (c)  

Compensation from Your Organization  

; ; ; ; ;    
     
;    ;     ;     ;     ;     
     
(b) ;    ;    ;    ;    ;    
     
Position(s) 
;    ;    ;    ;    ;    
     
 (see codes above)  Other:         Other:       Other:       Other:       Other:      
 
.  (See the instructions if the individual was not subject to Medicare taxes.)  

SAMPLE Page 3            Catalog Number  51768J
 
for 2006
(a)  

Faculty (Instructional and Research) Heads of Department Sports Coach  Name of Employee  
= = =     
In column b, enter the appropriate alpha code(s) from the list below that describes the position(s) held by the employee. In column c and d, enter the amount reported on Form(s) W-2, box 5. In column e, enter the number of related organizations that paid compensation. In column f, enter any NCAA athletically-related income (use fiscal year ending within the 2006 calendar year if that is how the income is reported for NCAA purposes) regardless of whether the amount was reported in column c or d.
 Check this box if your athletic coaches are not employed by your organization.   
    A  B  C  
Enter the information requested in the table below for the five (5) highest paid employees of your organization for calendar year 2006.  Do not include officers, directors, trustees and key employees (defined in the instructions).  Determine Form(s) W-2, box 5 Column instructions: • • • •                           14018 (9-2008)
 
   17.        1 2 3 4 5   Form   

Foreign  Foreign  
Entity 5    Domestic       Domestic     
Private Fdn   
 instead of listing Organization 5 Public Charity   
                                                       
Internal Revenue Service

Foreign  Foreign  
Entity 4    Domestic       Domestic     
Private Fdn   
Organization 4 Public Charity   
                                                       
  For a definition of a related organization, 

Foreign  Foreign  Department of the Treasury – 
Entity 3    Domestic       Domestic     
Private Fdn   
 Organization 3 Public Charity   
                                                             
Foreign  Foreign  
Domestic  Domestic     
Entity 2            
Private Fdn   
Organization 2 Public Charity   
                                                        
Foreign  Foreign  
   
Domestic  Domestic     
Entity 1      Private Fdn   
Organization 1 Public Charity   
                               
                          List the five (5) largest based on gross revenue
Complete the information based on the tax year ending in 2006.  

SAMPLE
Page 4            Catalog Number  51768J
 List the five (5) largest based on gross revenue 

Information 
  Information 

Name  EIN Address Location  Primary Activity Exempt Code Section If 501(c)(3) Name of Direct Controlling Entity 
Enter the information requested in tables A through D below for the five (5) highest gross revenue generating organizations in each category that are related to your organization.  see the instructions.  For more information on classification of corporations, partnerships, disregarded entities and trusts, see Regulation sections 301.7701-2, 3, and 4.  Instead of completing the tables, you may provide an organizational chart provided it contains the same information requested below.  The chart also may include organizations that are not the highest gross revenue generating entities.  If you provide an organizational chart, you may consolidate single-member limited liability companies (LLCs) whose exclusive activity is as a passive holder of real estate assets each one. Name   EIN  Address Location    Primary Activity Name of Direct Controlling Entity 14018 (9-2008)

 18.  A.  Disregarded Entities –  (i)    (ii) (iii)   (iv)   (v)   (vi)    B.  Related Tax-Exempt Organizations –  (i) (ii) (iii) (iv) (v) (vi) (vii) (viii)    Form   

      % Trust       % 
Foreign  General  Foreign  C-Corp S-Corp 
Domestic  Domestic  
  Managing 
Partnership 5 
                              Corp or Trust 5 
Pers. Serv. Corp  
                               
Internal Revenue Service
      %
Foreign  General  Trust       %
Domestic  Foreign  C-Corp S-Corp 
  Managing  Domestic  
Partnership 4 
                              
 Corp or Trust 4 
Pers. Serv. Corp  
                              
      %
Foreign  General  Department of the Treasury – 
Domestic  Trust       %
  Managing 
Partnership 3 Foreign  C-Corp S-Corp 
Domestic  
                                    
Corp or Trust 3 
Pers. Serv. Corp  
                              
      %
Foreign  
Domestic  General     
  Managing  
Trust       %
Partnership 2 C-Corp S-Corp 
Foreign  
                              List the five (5) largest based on gross revenue Domestic   
 
Corp or Trust 2 
Pers. Serv. Corp  
List the five (5) largest based on gross revenue                               
      %   
Foreign  General  
Domestic  
Managing  

Partnership 1 Trust       %
                              Foreign  C-Corp S-Corp  
Domestic  

SAMPLECorp or Trust 1 
Pers. Serv. Corp  
                              
Page 5            Catalog Number  51768J

Information 

Information 
  
Name  EIN Address Location  Primary Business Activity, Product or Service Name of Direct Controlling Entity Are You A General or Managing Partner? Your Percentage of Ownership Name  EIN Address Location  Primary Business Activity, Product or Service Name of Direct Controlling Entity Type of Entity  Percentage Ownership 14018 (9-2008)

C.  Related Organizations Taxable as a Partnership –  (i) (ii) (iii) (iv) (v) (vi) (vii) (viii)  D. Related Organizations Taxable as a Corporation or Trust -  (i) (ii) (iii) (iv) (v) (vi) (vii) (viii)    Form   

Internal Revenue Service
Check all that apply.

  Shared employees   Other transfers of assets, liabilities or funds (items not listed in a through g) 
  Annuities 

g.   h.   e.   

Department of the Treasury – 

    (For the definition of a controlled entity under IRC 
 
Check all that apply.

  Transfers of assets       Cost sharing and expense reimbursement arrangements   Licensing arrangements   Rents   Royalties 

d.   e.   f.    c.   d.   

SAMPLE
Page 6            Catalog Number  51768J

  Provision of goods or services       Lending of money                            Rental of property                              Management fees   Interest 

For private institutions, check any arrangement(s) described below that you currently have a written policy on, which is designed to assure that transactions with non-501(c)(3) related organizations (taxable or exempt) are made at arm’s length.  For public institutions, check any arrangement(s) that are subject to a specific statute designed to assure that transactions are made at arm’s length.  a. b. c. For private institutions, check any items of income below for which you currently have a written policy in place that establishes arm’s length assurances when such amounts are paid or accrued to your organization from a controlled entity within the meaning of section 512(b)(13).  For public institutions, check any items of income that are subject to a specific statute designed to assure that transactions are made at arm’s length.  For a definition of controlled entity, see the instructions.  a. b.   Describe below how your organization currently determines pricing in its dealings with related organizations, including payments or accruals of interest, rents, royalties, or annuities by a controlled entity to your organization.  If more space is needed, attach additional sheets.                    If your organization is a controlling organization within the meaning of IRC section 512(b)(13), enter the number of entities you controlled for the tax year ending in 2006.  If you are not a controlling organization, enter “0.”  section 512(b)(13), see the instructions.)  14018 (9-2008)

 19.  20.   21.  22.    Form   

 .
Internal Revenue Service

  Items 28 through 30 relate to activities 

Note: Department of the Treasury – 

Business was in business cycle downturn Budgeted to operate at breakeven or a loss because doing so contributed to the organization’s exempt mission  Business was in winding-up phase Other 
= = = = 

E  F  G  H 

PART II – ACTIVITIES 

Unrelated Business Income Tax Return.  

SAMPLE

Page 7            Catalog Number  51768J

Please complete this section based on the tax year ended in 2006 unless otherwise noted

Business was in start-up phase Actual costs were significantly greater than anticipated or budgeted Competitive pressures prevented pricing to allow for full recovery of costs Less demand for product or service than was projected 
In column a, check the box next to any activity your organization directly (not indirectly through another organization) engaged in even if the activity was not reported on Form 990-T, conducted by partnerships, subchapter S corporations, or controlled entities in which you are an owner.  In column b, check the box(es) that describes how you treated the income from the activity as unrelated trade or business income (UBI). In column c, enter the appropriate explanation code if you indicated in column b that none or part of the income from the activity was UBI.  See the instructions for a list of the explanation codes. In column d, check the box if the activity was managed or operated by an unrelated third party. In column e, indicate (yes/no) whether your organization incurred a loss from the activity in at least three out of the five previous years (2001 – 2005). In column f, indicate (yes/no) if expenditures (paid or accrued) to non-501(c)(3) related organizations (taxable or exempt) exceeded $50,000 during any single loss year. In column g, enter the predominant reason for the losses using the codes listed below. In column h, indicate (yes/no) if your organization has future plans for making a profit. = = = = 
         
Provide the information requested in tables A through E below.  Base your responses on the aggregate of all of the organization’s activities of the type referred to in the applicable row (e.g., Advertising – printed publications).  Column instructions:   • • • • • Complete columns f through h only if you checked “yes” in column e and you reported the activity on Form 990-T for at least one of the loss years. • • • Predominant Reason Codes A  B  C  D  14018 (9-2008)

 23.   Form   

            (h)                                                                                                           Yes                No                                                          Yes               No                                                  Yes                        No                                                   Yes                                                 No                                          Yes                 No                                                                      Yes                                             No                                                Yes                      No  
                                   Future                     Profit 

        (g) 

                                                                     (See above)
                 Predominant                    Reason Code                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  Internal Revenue Service
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 No  
                                                                                                                                              No                                                                           No                                                                             No                                                                                                       No                                                                                                                                                                                      No                                                                         No  
                                                                                                                                  Yes                                                                            Yes                                                                   Yes                                                                                         Yes                                                                                 Yes                                                                                                   Yes                                                                                     Yes  
        (f) 

                                                non-501(c)(3) 
                 Expenditures to  
                                                                                  Affiliates >$50,000
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Department of the Treasury – 

        (e)                                                                                                               Yes                            No                                             Yes                               No                                   Yes                            No                                               Yes                                                     No                                      Yes                            No                                                           Yes                                                 No                                            Yes                          No                                                                                             

                 Loss 3 Out                     of 5 Years                        (2001-2005)
                                                                                                      
        (d)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
                 Third Party                    Managed/                          Operated

                                           (See 
        (c)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    

                 Explanation               Code                      Instructions)

                                                                                                                 All UBI                                 No UBI                      All UBI                                              No UBI                      All UBI                                 No UBI                      All UBI                                                        No UBI                                       All UBI                                 No UBI                                     All UBI                                                 No UBI                                             All UBI                               No UBI  
                                                                                                                               Part UBI                                                       Part UBI                                                                              Part UBI                                                                                    Part UBI                                                                            Part UBI                                                                                              Part UBI                                                                                Part UBI  
                 (b)                            UBI 
                                                                                                                                                                                                                      SAMPLE 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Page 8            Catalog Number  51768J
                                                                                                                                                                  Debt Financed UBI                                                                Debt Financed UBI                                                   Debt Financed UBI                                                                                           Debt Financed UBI                                                   Debt Financed UBI                                                                                                         Debt Financed UBI                                                 Debt Financed UBI  

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           PONSORSHIPS
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      S
                 (a) 
                                                Activity 
                                                                                                                                Printed                                                                        Other                                                                           Internet                                             Facilities                                                                                                       TV/Radio                                                                      Printed                                                                                                                   Events 
                                                                                                      DVERTISING                            Publications                                                                 Printed Material                                                                                                                           (Billboard,              Scoreboard,                    etc.)                                                Broadcasting                              ORPORATE                             Materials              including                   Publications 
                                                                                                        A                                                                                                                                                                                                                                                                                                                                                                                                                             C
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     14018 (9-2008)
                                   
                                                                                                        A.                               1.                                                                           2.                                                                      3.                                                                                          4.                                                                                  5.                                                      B.                                            1.                                                                                      2. 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Form                                                   

        (h)                                                                                                             Yes                   No                                          Yes                             No                                                   Yes                         No                                                 Yes                No                                                   Yes                 No                                        Yes                   No                                              Yes                         No                                              Yes                 No  
                                   Future                     Profit

    (g) 

                                                                    (See above) 
                 Predominant                    Reason Code                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Internal Revenue Service
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
                                                                                                                             Yes              No                                                                          No                                                                               No                                                                     No                                                                       No                                                             No                                                                          No                                                                  No  
                                                                                                                                                                                                              Yes                                                                      Yes                                                                            Yes                                                                     Yes                                                           Yes                                                                   Yes                                                                         Yes  
    (f) 

                                                non-501(c)(3) 
                 Expenditures to  
                                                                                  Affiliates >$50,000
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           Department of the Treasury – 

    (e)                                                                                                                 Yes                       No                                      Yes                                       No                                         Yes                                    No                                      Yes                      No                                             Yes                      No                                   Yes                              No                                   Yes                                        No                               Yes                               No                                                                                             

                 Loss 3 Out                     of 5 Years                        (2001-2005)
                                                                                   
    (d)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
                 Third Party                    Managed/                          Operated

                                           (See 
    (c)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 

                 Explanation               Code                     Instructions) 

                                                                                                     All UBI                                      No UBI                      All UBI                                               No UBI                            All UBI                    No UBI                                              All UBI                           No UBI                      All UBI                                     No UBI                      All UBI                                   No UBI                      All UBI                    No UBI                                           All UBI                                    No UBI  
                 (b)                                                                                          Part UBI                                                                                     Part UBI                                                                 Part UBI                                                                       Part UBI                                                 Part UBI                                                                     Part UBI                                                              Part UBI                                                                    Part UBI  
                                                UBI                                                                                                                                                                                                                            SAMPLE

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           Page 9            Catalog Number  51768J
                                                                                                                                                           Debt Financed UBI                                                                       Debt Financed UBI                                                       Debt Financed UBI                                                    Debt Financed UBI                                                       Debt Financed UBI                                                     Debt Financed UBI                                                           Debt Financed UBI                                                      Debt Financed UBI  

                 (a) 
                                                                                                                                                                                                                                                                                                                                                  
                                                Activity
                                                                                                                                   Internet                                    Facilities                                                                                            TV/Radio                                                                       Facility                                                                Rental of                                                     Recreation                                                            Athletic                                                                    Personal 
                                                                                                                                                                                               (Billboard,              Scoreboard,         etc.)                                                        Broadcasting                          ENTAL                            Rental                                                                   Arena                                                          Center Usage                                                                Facilities Usage                                                    Property Rental 
                                                                                                                                                                                                                                                                                                                                                 R
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   14018 (9-2008)
                                                                                                                                  3.                                                                                 4.                                                                       5.                                                 C.                          1.                                                                       2.                                                             3.                                                                  4.                                                                          5. 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           Form                                                   

        (h)                                                                                                                                  Yes          No                                                                 Yes               No                                                 Yes                 No                                       Yes                 No                                                 Yes                         No                                        Yes                  No                                                   Yes                                      No                                                 Yes                 No  
                                   Future                     Profit

    (g) 

                                                                    (See above) 
                 Predominant                    Reason Code                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  Internal Revenue Service
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
                                                                                                                                                  Yes               No                                                            Yes                  No  
                                                                                                                                                                                                                                                                                                                      No                                                           No                                                                              No                                                            No                                                                                            No                                                                     No  
                                                                                                                                                                                                                                                                                                          Yes                                                          Yes                                                                    Yes                                                                   Yes                                                                       Yes                                                                                         Yes  
    (f) 

                                                non-501(c)(3) 
                 Expenditures to  
                                                                                  Affiliates >$50,000
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Department of the Treasury – 

    (e)                                                                                                                                      Yes                    No                                                       Yes                       No                                         Yes                     No                                   Yes                     No                                             Yes                              No                                   Yes                       No                                              Yes                                          No                                             Yes                     No                                                                                              

                 Loss 3 Out                     of 5 Years                        (2001-2005)
                                                                                   
    (d) 
                 Third Party                    Managed/                          Operated
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
                                           (See 
    (c)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             

                 Explanation               Code                     Instructions) 

                                                                                                     All UBI                                                        No UBI                                          All UBI                            No UBI                            All UBI                          No UBI                      All UBI                          No UBI                      All UBI                                             No UBI                      All UBI                            No UBI                      All UBI                                            No UBI                                              All UBI                          No UBI  
                                                                                                                                   Part UBI                                                                                       Part UBI                                                             Part UBI                                                     Part UBI                                                Part UBI                                                                             Part UBI                                                                  Part UBI                                                                                    Part UBI  
                 (b)                            UBI                                                                                                                                                                                                                                      SAMPLE

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Page 10            Catalog Number  51768J
                                                                                                                                                                                                 Debt Financed UBI                                              Debt Financed UBI                                                  Debt Financed UBI                                            Debt Financed UBI                                                               Debt Financed UBI                                              Debt Financed UBI                                                                                      Debt Financed UBI                                            Debt Financed UBI  

                 (a) 
                                                Activity                                                                                                                                                                                                                               
                                                                                                               Telecomm                                                                                                            Other                                                                Catalog                                                      Internet                                                                       Travel Tours                                                  Broadcast                                                 Royalties                                                                                                   Affinity 
                                                                                                                        Related or                        Broadcast               Tower Rentals                                                Rentals                              THER                            Sales                                                        Sales                                                                                                                                         Rights                                                                   from Oil and                   Gas Interests                                                Cards 
                                                                                                                                                                                                                                                                                      O
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      14018 (9-2008)
                                                                                                                                                       6.                                                                                   7.                                        D.                         1.                                                           2.                                                                   3.                                                                       4.                                                                       5.                                                                                          6. 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Form                                                    

        (h)                                                                                                    Yes                      No                              Yes                        No                                   Yes                                No                                      Yes                No                                Yes                 No                                              Yes                  No                               Yes                     No                                      Yes                                   No  
                                   Future                     Profit

    (g) 

                                                                    (See above) 
                 Predominant                    Reason Code                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Internal Revenue Service

                                                                                                                    Yes                         No                           Yes                       No                                    Yes                               No                                       Yes                     No                           Yes                          No                                     Yes                      No                           Yes                    No                                                 Yes                        No  

    (f) 

                                                non-501(c)(3) 
                 Expenditures to  
                                                                                  Affiliates >$50,000
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 Department of the Treasury – 

    (e)                                                                                                        Yes                              No                      Yes                            No                               Yes                                    No                                  Yes                          No                      Yes                               No                                Yes                           No                      Yes                         No                                  Yes                                       No                                                                                                                

                 Loss 3 Out                     of 5 Years                        (2001-2005)
                                                                                   
    (d) 
                 Third Party                    Managed/                          Operated
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
                                           (See 
    (c)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       

                 Explanation               Code                     Instructions) 
                                                                                                                                                     
                                                                                                     All UBI No UBI All UBI NoSAMPLEUBI All UBI No UBI All UBI No UBI All UBI No UBI All UBI No UBI All UBI No UBI All UBI No UBI  
                                                                                                     Part UBI                                                                Part UBI                                                        Part UBI                                                                   Part UBI                                             Part UBI                                             Part UBI                                                             Part UBI                                                                  Part UBI  
                 (b)                            UBI

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 Page 11            Catalog Number  51768J
                                                                                                                                                     Debt Financed UBI                                      Debt Financed UBI                                                                   Debt Financed UBI                                    Debt Financed UBI                                         Debt Financed UBI                                               Debt Financed UBI                                   Debt Financed UBI                                                                                 Debt Financed UBI  

                 (a) 
                                                Activity
                                                                                                                     Mailing List                                                       Logo Usage                              Working                                                                                  Other                                                Exclusive                                                           Commercial                                                      Patents                              Copyrights 
                                                                                                                                        Rentals                                                                                                           Interest in Oil,           Gas, Etc.                                        Royalties                                             Use Contracts                                                        Research                                                                                              and Trade               Names or               Trade Secrets 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          14018 (9-2008)
                                   
                                                                                                                                     7.                                                8.                                                              9.                                                                         10.                                                   11.                                                                  12.                                                 13.                                                                       14. 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 Form                                                    

        (h)                                                                                                             Yes                      No                                                     Yes                             No                                              Yes                            No                                          Yes                No                                            Yes                No                                                      Yes                   No                                              Yes                No                                                       Yes                                        No  
                                   Future                     Profit

    (g) 

                                                                    (See above) 
                 Predominant                    Reason Code                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           Internal Revenue Service
                                                                                                                                                                                                              
                                                                                                                                                 No                                                                                     No                                                   Yes                                  No                                    Yes                    No                                        Yes                    No                                                  Yes                         No                                        Yes                    No                                                                   Yes                       No  
                                                                                                                                Yes                                                                             Yes  
    (f) 

                                                non-501(c)(3) 
                 Expenditures to  
                                                                                  Affiliates >$50,000
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Department of the Treasury – 

    (e)                                                                                                                 Yes                          No                                                 Yes                                 No                                          Yes                                       No                               Yes                         No                                   Yes                         No                                             Yes                              No                                   Yes                         No                                              Yes                                            No                                                                                                                 

                 Loss 3 Out                     of 5 Years                        (2001-2005)
                                                                                   
    (d) 
                 Third Party                    Managed/                          Operated
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
                                           (See 
    (c)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            

                 Explanation               Code                     Instructions) 

                                                                                                     All UBI                                         No UBI                      All UBI                                                    No UBI                             All UBI                         No UBI                                     All UBI                              No UBI                      All UBI                              No UBI                      All UBI                                             No UBI                      All UBI                              No UBI                      All UBI                                                No UBI  
                 (b)                                                                                          Part UBI                                                                                       Part UBI                                                                        Part UBI                                                                   Part UBI                                                         Part UBI                                                    Part UBI                                                                             Part UBI                                                                                    Part UBI  
                                                UBI                                                                                                                                                                                                 SAMPLE

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Page 12            Catalog Number  51768J
                                                                                                                                                              Debt Financed UBI                                                                             Debt Financed UBI                                                          Debt Financed UBI                                                Debt Financed UBI                                                Debt Financed UBI                                                               Debt Financed UBI                                                Debt Financed UBI                                                                                                 Debt Financed UBI  

                 (a) 
                                                Activity
                                                                                                                              Operation of                                                 Operation of                                                                                       Operation of                                                               Catering                                                         Food                                                                       Credit Card                                                           Computer                                                    Exploited 
                                                                                                                                               Hotel                                                                       Conference               Center                                                             Restaurant                                                     Services                                                         Services                                                                      Promotions                                                         Services                                                      Exempt Activity               Income (non-              advertising) 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               14018 (9-2008)
                                   
                                                                                                                                           15.                                                                         16.                                                                                 17.                                                                    18.                                                              19.                                                                           20.                                                                21.                                                                                         22. 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Form                                                    

        (h)                                                                                                                       Yes             No                                                         Yes       No                                                      Yes               No                                                      Yes             No                                                      Yes               No                                                                                                                                                                                                                                                                                                                                      Yes                   No                                               Yes                No                                                            Yes                                   No  
                                   Future                     Profit

    (g) 

                                                                    (See above) 
                 Predominant                    Reason Code                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           Internal Revenue Service

                                                                                                                             Yes                      No                                        Yes                        No                                        Yes                             No                                        Yes                           No                                        Yes                             No                                                                                                                                                                                                                                                                                                                                       Yes                          No                                        Yes                       No                                                     Yes                                  No  

    (f) 

                                                non-501(c)(3) 
                 Expenditures to  
                                                                                  Affiliates >$50,000
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Department of the Treasury – 

    (e)                                                                                                                 Yes                           No                                   Yes                             No                                   Yes                                  No                                   Yes                                No                                   Yes                                  No                                                                                                                                                                                                                                                                                                                                  Yes                               No                                   Yes                            No                                                Yes                                       No                                                                                                    

                 Loss 3 Out                     of 5 Years                        (2001-2005)
                                                                                   
    (d) 
                 Third Party                    Managed/                          Operated
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
                                           (See                                                                                                                                                                                                                                                                                                                                                                                        
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
    (c)                                                                                                                                                                                                                                                                                                                                                                                                                                 

                 Explanation               Code                     Instructions) 

                                                                                                     All UBI                                          No UBI                      All UBI                                  No UBI                      All UBI                           No UBI                                  All UBI                                     No UBI                      All UBI                                       No UBI                                                                                                                                                                                                                                                                                                           All UBI                                              No UBI                      All UBI                                 No UBI                      All UBI                                             No UBI  
                                                                                                              Part UBI                                                                          Part UBI                                                             Part UBI                                                                  Part UBI                                                                Part UBI                                                                                                                                                                                                                                                                                                                                                  Part UBI                                                                              Part UBI                                                                         Part UBI  
                 (b)                            UBI

                                                                                                                                                                                                                                                                SAMPLE
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Page 13            Catalog Number  51768J
                                                                                                                                                               Debt Financed UBI                                                    Debt Financed UBI                                                         Debt Financed UBI                                                       Debt Financed UBI                                                         Debt Financed UBI                                                                                                                                                                                                                                                                                                                                                     Debt Financed UBI                                                   Debt Financed UBI                                                                                 Debt Financed UBI  
                                                                                                                                                                                                                                                                                                                                                                                                                                       
                 (a) 
                                                Activity
                                                                                                                                        Bartering                                                Parking Lot                                                          Power                                                                                    Bookstore                                                               Golf Course                                                                                                                                                                                                                                                                                                                                               Partnership                                                            S-Corp                                                         Income from 
                                                                                                                                                                                                                       Operations                                                                Generations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Allocations                                                         Allocations                                                                      Controlled                 Entities  
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               14018 (9-2008)
                                   
                                                                                                                                       23.                                                                        24.                                                               25.                                                                       26.                                                                     27.                                                                                                                             For 28 through 30, base your responses on revenues, expenses, income and/or losses derived from your ownership share in the Partnership, S-Corporation or Controlled Entity (section 512(b)(13)).                                      28.                                                                 29.                                                                              30. 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Form                                                    

        (h)                                                                                                                                                                Yes        No                                                           Yes        No                                                      Yes        No                                                      Yes                No                                                  Yes        No  
                                   Future                     Profit

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             treated as 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
    (g)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     not

                                                                    (See above) 
                 Predominant                    Reason Code                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Internal Revenue Service

                                                                                                                                                                 Yes                      No                                                  Yes                 No                                        Yes                      No                                        Yes                              No                                    Yes                      No  

    (f) 
                                                                                                      IN ANNUAL GROSS REVENUE
                                                non-501(c)(3) 
                 Expenditures to  
                                                                                  Affiliates >$50,000
                                                                                                      $50,000                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   Department of the Treasury – 

    (e)                                                                                                                                                     Yes                           No                                             Yes                      No                                   Yes                           No                                   Yes                                   No                               Yes                           No                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            

                 Loss 3 Out                     of 5 Years                        (2001-2005)
                                                                                   
    (d) 
                 Third Party                    Managed/                          Operated
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
                                           (See                                                                                                                                                                                                                                                                                                                                                                                                                            
    (c)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                d.          e.           

                 Explanation               Code                     Instructions) 

                                                                                                     NLY LIST ACTIVITIES THAT GENERATED MORE THAN
                                                                                                      O
                                                                                                                                                 –
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
                                                                                                                                                   All UBI                                No UBI                      All UBI                                     No UBI                      All UBI                                No UBI                      All UBI                            No UBI                              All UBI                                No UBI  
                                                                                                                                                                 Part UBI                                                      Part UBI                                                                     Part UBI                                                           Part UBI                                                               Part UBI  
                 (b)                            UBI                                                  SAMPLE

                                                                                                     NCLUDED ABOVE I                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Page 14            Catalog Number  51768J
                                                                                                                                                                                                   Debt Financed UBI                                                       Debt Financed UBI                                                  Debt Financed UBI                                                      Debt Financed UBI                                                  Debt Financed UBI  
                                                                                                     OT 
                                                                                                                                                 N
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
                 (a)                                                                                 CTIVITIES                                                                                                                                                                                                                                                                                                                                                        
                                                Activity                                                                                         A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
                                                                                                     THER                                                                                                                                                                                                                                                                                                                                                                                                   From the activities checked in question 23, list in descending order the five largest activities by gross revenue that were                                                                                                                                                       unrelated trade or business activities for the tax year ending in 2006.  Include the letter (A thru E) of the category (table) the activity is listed                                                                         under and the activity (e.g., A - printed publications; D – bookstore).    a.          b.          c. 
                                                                                                      O                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  14018 (9-2008)
                                                                                                                                                 E.
                                                                                                                                                                                1.                                                                      2.                                                                 3.                                                                 4.                                                                     5.                                     24.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Form                                                    

Do not report activities that Internal Revenue Service

Note:  

Department of the Treasury – 
Time available for use for fixed facility costs Other 
= = 
      
C D 

 treated as unrelated business activities.  
not
 and skip to question 31. 
    
d. e.  

SAMPLE

Page 15            Catalog Number  51768J

Gross receipts for facility costs Actual time in use for fixed facility costs 
                  In column b, enter the gross receipts or sales from the activity that were included on line 1a of Form 990-T. In column c, enter the cost of goods sold from the activity that were included on line 2 of Form 990-T.  In column d, enter the total net unrelated trade or business income from the activity that was included on line 13, column C of Form 990-T. In column e, enter the total deductions from the activity that were included on line 29 of Form 990-T. In column f, enter any net operating loss deduction from the activity that was included on line 31 of Form 990-T. In column g, enter the alpha code below that describes your expense allocation method for the activity.  = = 
      
If, for the tax year ending in 2006, your organization conducted activities through a joint venture that was taxed, for Federal income tax purposes, as a partnership of which your organization was a partner or member, list in descending order the five largest activities (e.g., bookstores, educational instruction) by gross revenue that were generate passive investment income such as rents or royalties. a. b. c. If your organization never filed a Form 990-T, check here For each activity reported on your Form 990-T for the tax year ending in 2006, provide the information requested below (round to the nearest dollar).  If you did not file a Form 990-T for the tax year ending in 2006, use your most recently filed Form 990-T and enter the year of that return here         .  (Use yyyymm format.) Column instructions: Provide the information for each applicable activity listed in column a.  Add any additional activities on lines 33 through 38 of column a. • • • • • •  Expense Allocation Method Codes (Column g) A B 
14018 (9-2008)
25.    26. 27.     
     Form   

    (g) 
                                                                                     Method                                                          above) 
                 Expense                               Allocation                                                      (see codes 

    (f)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Internal Revenue Service
                                                       (Net                                                                       Loss 
                                                                                     Operating                                                              Deduction) 
                 Part II, Line 31 

                 (e) 
                                                                                                  (Total 
                                                                                                                                  Deductions) 
                                                       Part II, Line 29 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Department of the Treasury – 

        (d)                                                                                                                                   UBI)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
                                   Part I, Line                                                            (Total Net 
                                                                        13, Column C 

                 (c) 
                                                                                                  (Cost of                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
                                                       Part I, Line 2                                                             Goods Sold) 

        (b) 
                                                                        (Gross                                                                Sales) 
                                                                                                           Receipts or 
                                   Part I, Line 1a 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                             SAMPLE

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Page 16            Catalog Number  51768J

                                                   (a) 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
                                                                                     UBI Activity 

                                                                                                                                                                                                                                                                                                                      Athletic Facilities Usage                           Personal Property Rentals                                     Debt Financed Income                                                                                                                                                                                                     Working Interest in Oil, Gas, etc.                         Exclusive Use Contracts                                                                                                                                                     Conference Center Operation 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              14018 (9-2008)
                                                                                                                                                                        1. Advertising                    2. Facility Rental                 3. Arena Rental                            4. Recreation Center Usage    5.                                                  6.                             7. Telecomm Related Rentals    8.                    9. Catalog Sales                    10. Internet Sales                  11. Travel Tours                             12. Partnership Allocations                        13. S-Corp Allocations     14.                                                        15.                         16. Commercial Research             17. Patents                           18. Intellectual Property                     19. Hotel Operation     20.                          21. Restaurant Operation 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Form                                                    

    (g) 
                                                                                  Method                                                       above) 
                 Expense                               Allocation                                                  (see codes 

    (f)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Internal Revenue Service
                                                       (Net                                                                   Loss 
                                                                                  Operating                                                           Deduction)
                 Part II, Line 31 
                                                                                                                               
                 (e) 
                                                                                              (Total 
                                                                                                                              Deductions)
                                                       Part II, Line 29 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Department of the Treasury – 
                                                                                                                                          
        (d)                                                                                                                              UBI)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
                                                                         Column C                      (Total Net 
                                  Part I, Line 13, 
                                                                                                                               
                 (c) 
                                                                                              (Cost of                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
                                                       Part I, Line 2                                                         Goods Sold)

        (b) 
                                                                         (Gross                                                          Sales)
                                                                                                       Receipts or 
                                  Part I, Line 1a 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
                                                                                                                                                                                                                            SAMPLE

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Page 17            Catalog Number  51768J

                                                   (a) 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
                                                                                  UBI Activity

                                                                                                                                                                                                                               Income from Controlled Orgs                        Credit Card Promotions                                  Exploited Exempt Activity Income                                                                                                                                                                                                                                                                                                             TOTAL                                     (Each column total should equal the                                        amount reported on your Form 990-T)    
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     14018 (9-2008)
                                                                         
                                                                                                                                                                 22. Catering Services                   23. Food Services     24.                                                25.                       26. Computer Services  27.                                      28. Bartering                            29. Parking Lot Operations                       30. Power Generations               31. Bookstore                 32. Golf Course                                  List other UBI activities below.      33.       34.       35.       36.       37.       38.         39. 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Form                                                    

(f) 

Indirect Expenses     Included in Line 29 (Total Deductions) 

Internal Revenue Service

(e) 
29 (Total 
Deductions) 
Direct Expenses Included in Line 

Department of the Treasury – 

(d) 
      
Line 30  (UBTI before NOL) 

 %  % 
(c)  
 
Deductions)           100 %     
Line 29 (Total 

(b) 

  Line 13, Column A  (Total UBI) 
 
 %  % 
SAMPLE
              100 % 

Page 18            Catalog Number  51768J

(a)  

UBI Activity 

Direct Expenses Indirect Expenses Total Expenses paid or accrued to related organizations All other expenses Total 
In column b, enter the total income for the activity that was included on line 13, column A of Form 990-T. In column c, enter the total deductions for the activity that were included on line 29 of Form 990-T. In column d, enter the unrelated business taxable income before net operating loss deduction for the activity that was included on line 30 of Form 990-T. In column e, enter the direct expenses for the activity that were included on line 29 of Form 990-T.  In column f, enter the indirect expenses for the activity that were included on line 29 of Form 990-T.  
     
Using the total expenses reported for ALL activities on your Form 990-T for the tax year ending in 2006 (Part II, Line 29 – Total Deductions), provide a percentage breakdown of direct vs. indirect expenses.  If you did not file a Form 990-T for the tax year ending in 2006, provide the breakdown based on your Form 990-T for the year shown in question 27. a. b.  Of the unrelated business income activities included on your Form 990-T for the tax year ending in 2006, list in column ‘a’ the five that resulted in the largest losses included on line 30 of your Form 990-T, and complete columns ‘b’ through ‘f’ for each activity.  If you did not file a Form 990-T for the tax year ending in 2006, provide the information based on your Form 990-T for the year shown in question 27. Column instructions: • • • • • Of the total expenses reported for ALL activities on your Form 990-T for the tax year ending in 2006 (Part II, Line 29 – Total Deductions), provide a percentage breakdown of inter-company expenses vs. other expenses. If you did not file a Form 990-T for the tax year ending in 2006, provide the breakdown based your Form 990-T for the year shown in question 27.  a. b.  
14018 (9-2008)
28.    29.   1. 2. 3. 4. 5.  30.     
  Form   

Internal Revenue Service

Department of the Treasury – 

for expenses incurred in unrelated activities       
  Pricing between the organization and its related organizations   None of the above 

c. d.

SAMPLE

 Page 19            Catalog Number  51768J

activities 
  Determine whether activities were unrelated or exempt   Allocation of expenses between unrelated and exempt 

For the 2006 tax year, did your organization rely on an independent accountant(s) or counsel to provide advice on any of the following:  Check all that apply. a. b.
14018 (9-2008)
31. 
 Form   

Internal Revenue Service
 
Types of Investments 
 Department of the Treasury – 
    No  
  In-house 
      
iii 

Check all that apply.

    No      

PART III – ENDOWMENT FUNDS   External party 

ii 
and activity to others, such as government regulators.  

SAMPLE

Name of External Party 
Page 20            Catalog Number  51768J

  Related entity                           
    No      No      No  
    No      No  i ii iii iv 
Did your organization have an investment policy for endowment funds?    Yes  Who managed the investments in your endowment fund(s)?  i If you checked “external party,” complete the information below for the external parties that managed your largest endowment fund investments.  Types of investments include international, hedge funds, etc.  

Did your organization have endowment fund(s)?    Yes  Did another organization, including an institutional foundation, hold or maintain endowment funds on your behalf? Yes  If you answered “No” to questions 32 and 33, skip Part III and go to Part IV.  Otherwise, go to question 34. If you are a public institution, was your endowment fund(s) managed by your state treasury or other state agency? Yes  If “Yes,” skip to question 46. If you are a private institution or you answered “no” to question 34, answer the following questions: a. b. c.     Did your organization have an investment committee that oversaw investment of your endowment fund assets?  Yes  If “No,” skip to question 40. How many individuals were members of the investment committee that oversaw the endowment fund(s)?     Did the investment committee approve the selection of external parties used to manage the investments in your endowment fund(s)?  Yes  Did your investment committee approve investment-guidance recommendations made by outside consultants?  Yes  
14018 (9-2008)
Answer the questions in Part III based on the fiscal year ending in 2006 that you generally used to report endowment amounts Generally, endowment funds are used for one or more functions of a college or university.  Answer the questions in this part based on all endowments held for the institution’s benefit including those held by others, such as external parties and related entities.  32. 33.  34.  35.           36.  37. 38. 39. 
 Form   

 Internal Revenue Service

      No  
  
 Department of the Treasury – 
    No       No  

Other (describe briefly)  Other (describe briefly)  
Check all that apply.  (See instructions for the definition of Check all that apply.  (See instructions for the definition 
e.   e.  
    
If not applicable, check here If not applicable, check here If not applicable, check here 
      
$ $ $ 

% 
 
Mutual Fund Fees               Performance-Based Fees   Mutual Fund Fees               Performance-Based Fees   

      c.       d.      c.      d. 
    
SAMPLE

Page 21            Catalog Number  51768J

Wages or Salary      Asset-Based Fees   Wages or Salary      Asset-Based Fees       No      No  
Did your investment committee or board adopt a target spending rate for all endowments?    Yes  If “No,” skip to question 48. If “Yes,” did your organization meet the adopted target spending rate?    Yes  What was your target spending rate?     

How many individuals were on staff whose primary responsibility was investment management of your endowments?    Did your institution engage an outside consultant for investment guidance?    Yes  How did your organization compensate its internal investment managers?  each category.)      a.        b. How did your organization compensate its external investment managers?  of each category.)      a.      b. Were compensation arrangements for internal investment managers reviewed and approved by a committee of the board or the full board?    Yes  Were compensation arrangements for external investment managers reviewed and approved by a committee of the board or the full board?    Yes  Remember to respond to the endowment questions based on the fiscal year ending in 2006 that you used to report endowment amounts and activities to others. What was the average amount of your endowment assets per full-time equivalent student?    $ (Endowment assets are the total of all long-term endowments held for the institution’s benefit including those held by others such as foundations.) What was the total year end fair market value (FMV) of your endowment assets?    $ a.  b. c. What was the year end FMV of quasi endowments?    (Quasi endowments are endowment pool investments of which the principal can be spent at the discretion of the institution’s trustees.            A quasi endowment contains investments of unrestricted gifts.) What was the year end FMV of term endowments?      (Term endowments are endowment pool investments of which the principal can be spent after its defined “term” has passed.  A term can be a period of time, an event, or a benchmark of growth of principal.) What was the year end FMV of true endowments? (True endowments are gifts to the endowment pool of which only the return on the principal investment can be spent.   Usually, the principal investment remains permanently invested in the institution’s endowment pool.) 
14018 (9-2008)
40. 41. 42.   43.   44. 45.  46.  47.     48.  49.  50.  
  Form   

% % % % % 

                         Internal Revenue Service

 Other      
 e.
% 
  
%  
  
  % 
  
     No   
U.S. Equity Non-U.S. Equity Other 
          
  Equity Funds  (i) (ii) (iii) Cash Other Investments
c. f.  g. Department of the Treasury – 
    
% % % %
        
 Limited Liability Company     
Check all that apply.  d.
 
 Trust     
 
   c.
 Non-U.S. Fixed Income Other 
     
    No  International Funds                
  Fixed Income Funds (i)    U.S. Fixed Income (ii) (iii)     
    No  b.  e.  
    No  
Yes  
 
Yes  % % % % % % %
   
SAMPLE   
   
Yes  Partnership        
                       
  b.

Page 22            Catalog Number  51768J

Hedge Funds  Private Equity 
Charitable Gift Annuities    (i)   If “Yes,” what percent of your endowment was comprised of charitable gift annuities?     (Charitable gift annuities are donor purchased annuities with a stipulated amount or percentage of the value paid annually to a designated individual(s) and the rest going to the institution.) Charitable Remainder Trust    (i)  If “Yes,” what percent of your endowment was comprised of charitable remainder trusts?     (A charitable remainder trust is usually an irrevocable trust that pays income to a designated individual(s) until the grantor dies, at which time the remainder passes to the institution.) Pooled Income Funds    (i)  If “Yes,” what percent of your endowment was comprised of pooled income funds?     (A pooled income fund is a fund combining a number of separate gifts or property transfers from which the contributors receive some interest income and transfer the rest to the institution.)  Corporation    Venture Capital Natural Resources 
         
    a.   Alternatives (i) (ii) (iii) (iv) (v)    Other Real Estate (i)    Public Real Estate (ii)   Private Real Estate  
Indicate whether your institution or a related entity had any of the life income funds listed below even if the endowment funds were not used for these purposes or you did not have endowments.  (Life income funds are assets donated to the institution usually on the condition that the institution pays a specified amount of income to the donor or designated individual(s) for their lifetime, after which the institution has complete ownership of the assets.)  a.  b.  c.   Did you make foreign investments of endowment funds through an investment entity?    Yes  If “Yes,” what type of entity did you use for your foreign investments?  As of the last day of the fiscal year ending in 2006, what percentage of your endowment assets (total investment pool) was invested in the following areas?  (The total should equal 100%) a. d.    
         14018 (9-2008)
51. 52.   53.                     
  Form   

 %  %  %  %  
    
     %     %     %        % 

(e)              

or Committee 
Restricted by Board 
Internal Revenue Service
 %  %  %  %  %  %  %
       
           %
(d)           
Donor    
Restricted by 

 d.  Greater than 20%           
     
Department of the Treasury – 
(c) 
Amount                                                                              
Distributed       
$                 

  %  %  %  %  %  %  %
       
 c.  11%-20%                      % 100 %
(b) 

Distributions
Percent of Total     

  b.  5%-10%           

    No  
SAMPLE(a) 
 Less than 5%        
 a. Page 23            Catalog Number  51768J
Categories of Use
 
Service
In column a, check the categories that best describe how you used your endowment funds. In column b, enter the percentage of your total distributions for each category checked in column a. In column c, enter the amount distributed for each category checked in column a. In column d, enter the percentage of distributions that were restricted by the donor for each category checked in column a. In column e, enter the percentage of distributions that were restricted by your board or committee for each category checked in column a. 
Total Dollars Distributed 
     
What is the primary investment objective, e.g. total real return (net of investment management fees), for your investment portfolio for the next five year period?    Did the board or committee members place restrictions on the purchase or sale of certain securities because of particular donor restrictions or special requests?    Yes  In the table below, provide information on how your endowment funds were distributed.  Remember to use the fiscal year ending in 2006 that you used to report endowment amounts and activities to others. Column instructions: • • • • • Scholarships, Awards, Grants and/or Loans  Public Research Administrative Support (Discretionary) General Education Support and/or Libraries General University Operations                          Chairs, Professorships                           Other
14018 (9-2008)
 
54. 55. 56. 1. 2. 3. 4. 5. 6. 7. 8.             
     Form   

Internal Revenue Service

Department of the Treasury – 

. 
Restrictions 

Check all that apply

SAMPLE Page 24            Catalog Number  51768J
 
    No    Reports (monthly, quarterly or annual)   Financial audits on distributions   Other – describe     Amount applied to following year   Amount returned to endowment fund   Amount placed into general operating account for general use   Other – describe   
                              
List the top five restrictions (i.e., fellowships, lines of research, specific student activity, student aid, loan funds) placed on endowments by donors or board/committee members. a. b. c. d. e. Did your organization monitor endowment distributions to ensure that they were used for the donor’s intended purpose(s)? Yes  If “Yes,” how did you monitor the distributions?  a. b. c. What was your policy on disbursements made from the endowment fund that were not used in the fiscal year of disbursement? Check all that apply. a. b. c. d. 14018 (9-2008)
       
57. 58. 59. 
  Form   

(e) 

No. of Related Organizations  

Internal Revenue Service
 
(d) 
Related
Organizations 
Compensation from 

Department of the Treasury – 

Individual Trustee Other Officer Other Director Other – Indicate title in space provided (c)       
= = = = 
I J K L 
Compensation from Your Organization 
 
(b) Title 

 (See codes above) 

PART IV – EXECUTIVE COMPENSATION , add the amounts reported on Form(s) W-2, box 5 and Form(s) 1099-MISC, box 7 for 2006.      
Treasurer/Vice President Key Employee Dean of School Institutional Trustee  
= = =  = 
E F G H 
highest paid
SAMPLE
  Page 25            Catalog Number  51768J
(a) 
Name  
 
Please respond to all executive compensation questions based on the calendar year 2006.

Executive Director CFO 
In column a, enter the name of the officer, director, trustee or key employee. In column b, enter the appropriate alpha code from the list below that describes the title of the individual. In column c, enter the compensation reported on Form(s) W-2, box 5 and Form(s) 1099-MISC, box 7 from your organization. In column d, enter the compensation reported on Form(s) W-2, box 5 and Form(s) 1099-MISC, box 7 from any related organization(s). In column e, enter the number of related organizations that reported compensation for the individual. = = 
     
Enter the information requested in the table below for the six (6) highest paid officers, directors, trustees and key employees of your college or university.  To determine (See the instructions if the individual is not subject to Medicare taxes.) Column instructions: • • • • • A = CEO B = Chancellor/President C D 14018 (9-2008)
     
 60.  1  2 3 4 5 6   Form   

Person 6 

Person 5 Internal Revenue Service

Person 4 

Department of the Treasury – 

Person 3 
      
Person 2 

Person 1 

SAMPLE
Page 26            Catalog Number  51768J

salary  
Type of Remuneration  
base

14018 (9-2008)
Complete the table below based on the six (6) individuals you identified in question 60.  Be sure the number of the person matches the number of the person identified in question 60.  For each type of remuneration including the deferred compensation items, report the aggregate amount from your college or university and all related organizations.  For purposes of deferred compensation “participant’s contributions,” include pre-income tax contributions made by the person (participant), such as elective deferrals to 401(k), 403(b), or 457 plans.  Report deferred compensation even if the person was not vested. Individual’s Bonus Contributions to employee benefit plans (e.g. health benefit) Incentives (including short term and long term) Contributions to life, disability and/or long term care insurance Split-dollar life insurance (premiums paid by organization) Loans/credit extension (forgone interest or debt forgiveness)  Stock or stock options – equity-based compensation  Severance or change of control payments Personal use of organization credit card (not reimbursed by person) Personal use of organization owned or leased vehicles  Personal travel for the person or a spouse/family member (not reimbursed by the person) Expense reimbursements (non-accountable plan) Value of organization provided housing and utilities Value of organization provided vacation home 
 
61. a. b. c. d. e. f. g. h. i. j. k. l. m. n. o.   Form   

Person 6 Person 6

Person 5 Person 5 Internal Revenue Service

Person 4 Person 4 

Department of the Treasury – 

Person 3 Person 3
      
Person 2 Person 2

Person 1 Person 1 

SAMPLE

Page 27            Catalog Number  51768J

Type of Remuneration
travel

Personal services provided (e.g., housekeeper, lawn service, maintenance or repair services) at person’s residence   Other personal services provided (e.g., legal, financial, retirement) Health/social club dues Personal use of organization owned aircraft or boat First-class Scholarships and fellowship grants (taxable) Other executive fringe benefits (other than section 132 fringes) Other compensation (not otherwise classified above) 
Contributions to Deferred Compensation Plans Organization’s contributions to an IRC 401(a) plan Participant’s contributions to an IRC 401(a) plan Organization’s contributions to an IRC 403(b) plan Participant’s contributions to an IRC 403(b) plan Organization’s contributions to an IRC 457(b) plan Participant’s contributions to an IRC 457(b) plan Organization’s contributions to an IRC 457(f) plan Participant’s contributions to an IRC 457(f) plan Organization’s contributions to IRC 415(m) qualified governmental excess benefit arrangements Participant’s contributions to IRC 415(m) qualified  governmental excess benefit arrangements Other deferred compensation arrangements, whether qualified or unqualified 14018 (9-2008)

 p. q. r. s. t. u. v. w.  x. y. z. aa. bb. cc. dd. ee. ff. gg. hh.  Form   

Yes No Yes No Yes No Yes No Yes No 
Written Verbal Neither Above Below 

Person 6 Asset Sale Bank Rate 
Termination Retirement Other Event None above 
 
Internal Revenue Service
Yes No Yes No Yes No Yes No Yes No 
Written Verbal Neither Above Below 

Person 5 Asset Sale Bank Rate 
Termination Retirement Other Event None above 
 
Yes No Yes No Yes No Yes No Yes No 
Written Verbal Neither Above Below 
Person 4 Asset Sale 
Termination Retirement 
Other Event None above Bank Rate Department of the Treasury – 
                     
No Yes No Yes No Yes No Yes No       
Yes 
Written Verbal Neither Above Below 

Person 3 Asset Sale Bank Rate 
Termination Retirement Other Event None above 
 
Yes No Yes No Yes No Yes No Yes No 
Written Verbal Neither Above Below 

Person 2 Asset Sale Bank Rate     
Termination Retirement Other Event None above 
 
Yes No Yes No Yes No Yes No Yes No 
Written Verbal Neither Above Below 

 Person 1 Retirement Asset Sale Bank Rate 
Termination Other Event None above 
 
SAMPLE

Page 28            Catalog Number  51768J

14018 (9-2008)
Did your organization provide loans and/or extensions of credit to the person? How was the agreement for loans and/or extensions of credit to the person made? Did your organization maintain written documents detailing terms, payments, and interest rates for all loans or extensions of credit to the person? Were all loans or credit extensions approved by Board members? Did the person make cash payments according to a specified repayment schedule? If “No” to question 66, what events would trigger the person’s repayment of loans or extensions of credit? Did all loan agreement interest rates meet the requirements of the Applicable Federal Rate (AFR) described in IRC section 6621?  This generally is the rate applicable on the date each loan was made. If “No” to question 68, was interest charged above or below the AFR rate, or comparable to the rate a bank would charge for similar loans? 
Loan/Extension of Credit Questions 
 Answer questions 62 through 74 in the table below for each person identified in question 60 including that person’s family members.  Be sure the number of the person matches the number of the person identified in question 60.  See the Instructions for a definition of “person’s family members.”     62. 63. 64. 65. 66. 67. 68. 69.    Form   

Yes No Yes No Yes No 
W-2 1099 W-2 1099  
Person 6 Not Rpt Not Rpt 

    No  
Internal Revenue Service
Yes No Yes No Yes No 
W-2 1099 W-2 1099 
Person 5 Not Rpt Not Rpt 

Yes No Yes No Yes No 
W-2 1099 W-2 1099 
Person 4 Not Rpt Not Rpt      

Department of the Treasury – 
              
    No  
 
No Yes No Yes No       
Yes W-2 1099 W-2 1099 
Person 3 Not Rpt Not Rpt 

Yes No Yes No Yes No 
W-2 1099 W-2 1099  
Person 2 Not Rpt Not Rpt     
                (Use mm/dd/yyyy format) 
 
Yes No Yes No Yes No 
W-2 1099 W-2 1099  
Person 1 Not Rpt Not Rpt 

    No   
 
SAMPLE

Page 29            Catalog Number  51768J

Did your organization have a formal written compensation policy that governed compensation of at least some of your officers, directors, trustees, or key employees?    Yes  If “Yes,” what was the effective date of that policy?     Did your organization hire an outside executive compensation consultant to provide comparable compensation data to determine the compensation of any of your officers, directors, trustees, or key employees?    Yes  If “Yes” to question 77, did the executive compensation consultant provide other services to your organization?    Yes  14018 (9-2008)
Was security/collateral provided for the loans and/or credit extensions? Was any portion of loans or extensions of credit to the person considered compensation for services performed? If “Yes” to question 71, on what form did you report the person’s loans or credit extensions? Did the organization forgive any of the person’s loans or indebtedness during the year? If “Yes” to question 73, on what form did you report the person’s forgiveness of indebtedness? 
Loan/Extension of Credit Questions
70. 71. 72. 73. 74.  Public colleges and universities STOP, you do NOT need to complete the rest of this questionnaire.  Please follow the instructions in the accompanying letter for returning the questionnaire to us.  Questions 75 through 94 ask about the process your organization used to establish the compensation of certain management officials.  By asking these questions, the IRS is not inferring that a particular process referred to in a question is considered a “best practice” or superior to another process (e.g., using an outside compensation consultant instead of an internal compensation expert to determine the range of reasonable compensation).  See the instructions for more information.  Remember to use calendar year 2006 to answer these questions. 75. 76. 77. 78.  Form   

Yes No Yes No Yes No Yes No 
Person 6 Written Verbal None 

Written Verbal None Yes  No  Yes No Internal Revenue Service
Yes No Yes No 

Person 5 

Yes No Yes No 
 Person 4 Written Verbal None Yes  No  Yes No 

Yes No Yes No Yes No Yes No 
Person 3 Written Verbal None Department of the Treasury – 

Check all that apply. Yes No Yes No Yes No Yes No 
(e) If Other, please describe                         Person 2 Written Verbal None 

(d) Yes No Yes No Yes No Yes  No 
Other None 
Verbal 
Person 1  Written 
    
(c) 

Committee 
Compensation 

(b)  
Board of Directors 
SAMPLE
    
(a)  
Officers Page 30            Catalog Number  51768J

 Did the person have an employment or independent contractor agreement with your organization? If “No,” skip to question 83.                                                                      What type of employment or independent contractor agreement did the person have with your organization? Did the organization use a process intended to satisfy the rebuttable presumption procedure of section 4958 to determine compensation of the person? Did the organization document the basis for setting the person's compensation before the person received the compensation? Were fixed payments to the person made pursuant to the "initial contract" exception of IRC 4958?  (See Regulation section 53.4958-4(a)(3)(iii) for more information.)   
If “Yes” to question 78, briefly describe the nature of the other services:        Who in your college/university sets the compensation for the following positions?   1.  Officers 2.  Directors 3.  Trustees 4.  Key Employees 14018 (9-2008)

79.  80.       Answer 81 through 94 based on the six (6) individuals you identified in question 60.  Be sure the number of the person matches the number of the person identified in question 60.  81. 82. 83.  84. 85.    Form   

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Person 6                                                  Taxable 
                                                                                                                        Yes                                                                                                          No                                                                                                                                                                                     Yes                                                                                                                 No                                                                                                                                                                                    Yes                                 No                                                                                                                        Yes                         No                                                                                                              Yes                                                                                                                   No                                                                                                                                                    Yes                                                                                                        No                                                                                                   %                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Tax-Exempt
         Person 6 

                                                                                                                        Yes                                                                                                       No                                                                                                                                                                                                                                                                                                        No                                                                                                                                                                                        Yes                             No                                                                                                                            Yes                     No                                                                                                                  Yes                                                                                                               No                                                                                                                                                        Yes                                                                                                     No                                                                                                      %
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Person 5                                                  Taxable                                                                                                                                                                                                                                                                                                              Internal Revenue Service
                                                                                                                                                                                                                                                                                                                                                                                                                            Yes  
         Person 5                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Tax-Exempt

                                                                                                                        Yes                                                                                                       No                                                                                                                                                                                        Yes                                                                                                             No                                                                                                                                                                                        Yes                             No                                                                                                                            Yes                     No                                                                                                                  Yes                                                                                                               No                                                                                                                                                        Yes                                                                                                     No                                                                                                      %                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  

         Person 4                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       Taxable 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Person 4 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Tax-Exempt
                                                                                                                    Yes                                                                                                           No                                                                                                                                                                                    Yes                                                                                                                 No                                                                                                                                                                                    Yes                                 No                                                                                                                        Yes                         No                                                                                                              Yes                                                                                                                   No                                                                                                                                                    Yes                                                                                                         No                                                                                                      %

         Person 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Department of the Treasury – 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Person 3                                                  Taxable 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
                                                                                                                        Yes                                                                                                          No                                                                                                                                                                                     Yes                                                                                                                 No                                                                                                                                                                                    Yes                                 No                                                                                                                        Yes                         No                                                                                                              Yes                                                                                                                   No                                                                                                                                                    Yes                                                                                                        No                                                                                                   %                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   Tax-Exempt

         Person 2 

                                                                                                                        Yes                                                                                                       No                                                                                                                                                                                        Yes                                                                                                             No                                                                                                                                                                                        Yes                             No                                                                                                                            Yes                     No                                                                                                                  Yes                                                                                                               No                                                                                                                                                        Yes                                                                                                     No                                                                                                      %                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           Taxable 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Person 2 
         Person 1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Tax-Exempt
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Check all that apply. 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Person 1              Taxable 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Tax-Exempt

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   SAMPLE

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Page 31            Catalog Number  51768J

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Compensation Factors 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Compensation levels paid by similar                organizations                                  Level of person’s education and            experience Specific responsibilities of position                                 Previous salary or compensation         package                                              or metropolitan area 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
                                                          Was the person a disqualified person immediately prior to                                                        entering into the employment or independent contractor                                     arrangement with your organization?                                                        Was the person's compensation approved by the Board of                                                           Directors or other authorized governing body that did not                              have a conflict of interest?                                                               Did the person recuse his/herself from discussions on his/her                   own compensation?                                                              Did the person recuse his/herself from voting on his/her own               compensation?                                                         Did the organization obtain an independent compensation                                                            comparability survey that was used in setting the person's                 compensation?                                                              If “Yes” to question 90, was the person's compensation set                                                       within the range of the comparability survey data?                                                      If “Yes” to question 91, what percentage from the                                                     comparability survey data was used to determine the                        person's compensation?                                                                                                                                                   Check the factors that were included in the comparability data and used by your organization, or by any outside compensation consultants retained                                                               by your organization, in setting each person’s compensation.                        a.                                                                                                b.                                                    c.                                                                    d.                                              e.  Similar services in the same geographic                                                                         14018 (9-2008)

                                                          86.                                                                                                                                                                                                                                                                                                    87.                                                                                                                                                                                                                                                                                                88.                                                                                                                                                            89.                                                                                                                                              90.                                                                                                                                                                                                                                                                      91.                                                                                                                                                                                                                      92.                                                                                                                                                                                                                                                                                                                                                       93.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Form                                                    

         Person 6 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           Person 6 

         Person 5                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Person 5                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 Internal Revenue Service

         Person 4                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Person 4 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Department of the Treasury – 
                                                                                                                                                                                                                                                                                                                                                                         
         Person 3 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           Person 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              

         Person 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Person 2 

         Person 1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Person 1 

                                                                                                                                                                                                                                                                                                                                                                          SAMPLECheck all that apply. 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Page 32            Catalog Number  51768J

         Compensation Factors                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Compensation Sources 

                              Similar number of employees                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       Published surveys of compensation at                      similar institutions                                      Internet research on compensation at                      similar institutions                                    Phone survey(s) of compensation at                      similar institutions                                      Outside expert hired specifically to                                      provide comparable compensation data            and report                              Report prepared by an expert                                       compensation analyst employed by your              organization                                           Written offers of employment from similar              institutions 
                                                             Similar number of students                              Annual budget and/or gross                revenue/assets                                              Nature of curriculum (e.g., 2 yr. vs. 4 yr.;                             undergraduate vs. graduate)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Forms 990 filed by other colleges and              universities                                         Annual budget or gross revenue/assets 
                                                                                                                                                                                                                             
                              f.                            g.                                                      h.                                                                                                     i.                                                                                                   j.  Other factors - briefly describe.                                                                                                                                                 Indicate the sources used, including those used by outside compensation consultants retained by your organization, to obtain comparability data                                  for each person’s compensation.                          a.                                                                                                                  b.                                                                                                                c.                                                                                                                d.                                                                                                                                                                e.                                                                                                                                                                           f.                                                                   g.                                                                                                      h.                                                                                       14018 (9-2008)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      94.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           Form                                                    

         Person 6 

         Person 5                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Internal Revenue Service

         Person 4 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Department of the Treasury – 
                                                                                                                                                          
         Person 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           

         Person 2 

         Person 1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   We ask for the information on this form to carry out the Internal Revenue laws of the United 

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                                                                                                                                                          Other sources - briefly describe. 
                                                                                                                                                            
                                               i.  Nature of curriculum (e.g., 2yr. vs. 4yr.,                             undergraduate vs. graduate)     j.                                                                                                                                               If you need more space to respond to a particular question, attach additional sheets and reference the question number.  Please do not submit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                14018 (9-2008)

                                                                                                                                                                                                                                                                                                           Note:                                                                                                                                         any books or records.                                                      Privacy Act and Paperwork Reduction Act Notice.                                                                        States.  We need it to ensure that you are complying with these laws.                                                                                                                                                         The IRS may not conduct or sponsor data gathering efforts, and you are not required to provide the information requested on a form that is subject to                                                                                                                                                    the Paperwork Reduction Act unless the form displays a valid OMB control number.  Books or records relating to a collection of information must be                                                                                                                                                  retained as long as their contents may become material in the administration of any Internal Revenue law.  Generally, tax returns and tax return                                                              information are confidential, as required by 26 U.S.C. 6103.               Form