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                                                                                                      Department of the Treasury
                                                                                                      Internal Revenue Service
2022

Instructions for Form 990

Return of Organization 

Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
(except private foundations)

Section references are to the Internal Revenue Code unless           for public inspection for section 527 organizations filing Form 
otherwise noted.                                                     990 or 990-EZ. For other organizations that file Form 990 or 
                                                                     990-EZ, parts of Schedule B (Form 990) can be open to public 
Future Developments                                                  inspection. See Appendix D, Public Inspection of Returns, and 
For the latest information about developments related to Form        the Instructions for Schedule B (Form 990) for more details.
990 and its instructions, such as legislation enacted after they     Some members of the public rely on Form 990 or Form 
were published, go to IRS.gov/Form990.                               990-EZ as their primary or sole source of information about a 
                                                                     particular organization. How the public perceives an organization 
What’s New                                                           in such cases can be determined by information presented on its 
Ann. 2021-18 revoked Ann. 2001-33.      Ann. 2001-33, 2001-17        return.
I.R.B. 1137, provided tax-exempt organizations with reasonable 
cause for purposes of relief from the penalty imposed under          Phone Help
section 6652(c)(1)(A)(ii) if they reported compensation on their     If you have questions and/or need help completing Form 990, 
annual information returns in the manner described in Ann.           please call 877-829-5500. This toll-free telephone service is 
2001-33 instead of in accordance with certain form instructions.     available Monday through Friday.
Ann. 2021-18, 2021-52 I.R.B. 910, revoked Ann. 2001-33 and 
instructs affected tax-exempt organizations to follow the specific   Email Subscription
instructions for Form 990, Form 990-EZ, and Form 990-PF,             The IRS has established a subscription-based email service for 
effective for annual information returns required for tax years      tax professionals and representatives of tax-exempt 
beginning on or after January 1, 2022.                               organizations. Subscribers will receive periodic updates from the 
                                                                     IRS regarding exempt organization tax law and regulations, 
Reminders                                                            available services, and other information. To subscribe, go to 
                                                                     IRS.gov/Charities-&-Non-Profits/Subscribe-to-Exempt-
Section 501(c)(21) trusts.  Form 990-BL, Information and             Organization-Update.
Initial Excise Tax Return for Black Lung Benefit Trusts and 
Certain Related Persons, has been a historical form since tax 
year 2021. Section 501(c)(21) trusts can no longer file Form         General Instructions
990-BL and will file Form 990 (or submit Form 990-N, Electronic 
Notice (e-Postcard) for Tax-Exempt Organizations Not Required        Overview of Form 990
To File Form 990 or 990-EZ, if eligible) to meet their annual filing Note.  Terms in bold are defined in the Glossary of the 
obligations under section 6033. Some section 501(c)(21) trusts       Instructions for Form 990.
may also be required to file Form 6069, Return of Certain Excise 
Taxes on Mine Operators, Black Lung Trusts, and Other                Form 990 is an annual information return required to be filed with 
Persons Under Sections 4951, 4952, and 4953.                         the IRS by most organizations exempt from income tax under 
                                                                     section 501(a), and certain political organizations and 
Form 1099-NEC and nonemployee compensation report-
                                                                     nonexempt charitable trusts. Parts I through XII of the form 
ing. Beginning with tax year 2020, Form 1099-NEC, 
                                                                     must be completed by all filing organizations and require 
Nonemployee Compensation, is used to report nonemployee 
                                                                     reporting on the organization's exempt and other activities, 
compensation. Accordingly, where the Form 990 references 
                                                                     finances, governance, compliance with certain federal tax filings 
reporting amounts of compensation from Form 1099-MISC, 
                                                                     and requirements, and compensation paid to certain persons. 
Miscellaneous Income, be sure to include nonemployee 
                                                                     Additional schedules are required to be completed depending 
compensation from box 1 of Form 1099-NEC. See the 
                                                                     upon the activities and type of the organization. By completing 
instructions for additional information.
                                                                     Part IV, the organization determines which schedules are 
Purpose of Form                                                      required. The entire completed Form 990 filed with the IRS, 
                                                                     except for certain contributor information on Schedule B (Form 
Forms 990 and 990-EZ are used by tax-exempt organizations,           990), is required to be made available to the public by the IRS 
nonexempt charitable trusts, and section 527 political               and the filing organization (see Appendix D), and can be 
organizations to provide the IRS with the information required by    required to be filed with state governments to satisfy state 
section 6033.                                                        reporting requirements. See Appendix I. Use of Form 990 or 
                                                                     990-EZ To Satisfy State Reporting Requirements.
An organization's completed Form 990 or 990-EZ, and a 
section 501(c)(3) organization's Form 990-T, Exempt                          Reminder: Don't Include Social Security Numbers 
Organization Business Income Tax Return, are generally               !       on Publicly Disclosed Forms. Because the filing 
available for public inspection as required by section 6104.         CAUTION organization and the IRS are required to publicly 
Schedule B (Form 990), Schedule of Contributors, is available        disclose the organization's annual information returns, social 

Dec 7, 2022                                                  Cat. No. 11283J

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security numbers (SSNs) shouldn't be included on this form. By For purposes of Form 990 reporting, the term “section 501(c)
law, with limited exceptions, neither the organization nor the IRS (3)” includes organizations exempt under sections 501(e) and (f)
may remove that information before making the form publicly (cooperative service organizations), 501(j) (amateur sports
available. Documents subject to disclosure include statements organizations), 501(k) (childcare organizations), and 501(n)
and attachments filed with the form. For more information, see (charitable risk pools). In addition, any organization described in
Appendix D. one of these sections is also subject to section 4958 if it obtains
a determination letter from the IRS stating that it is described in
Helpful hints. The following hints can help you more efficiently section 501(c)(3).
review these instructions and complete the form.
• See General Instructions, Section C. Sequencing List To Form 990-N. If an organization normally has gross receipts of
Complete the Form and Schedules, later, which provides $50,000 or less, it must submit Form 990-N, if it chooses not to
guidance on the recommended order for completing the form file Form 990 or Form 990-EZ (with exceptions described below
and applicable statements. for certain section 509(a)(3) supporting organizations and for
• Throughout these instructions, “the organization” and the certain organizations described in Section B, later). See
“filing organization” both refer to the organization filing Form 990. Appendix B for a discussion of gross receipts.
• Unless otherwise specified, information should be provided Form 990-EZ. If an organization has gross receipts less than
for the organization's tax year. For instance, an organization $200,000 and total assets at the end of the tax year less than
should answer “Yes” to a question asking whether it conducted a $500,000, it can choose to file Form 990-EZ, Short Form Return
certain type of activity only if it conducted that activity during the of Organization Exempt From Income Tax, instead of Form 990.
tax year. See the Instructions for Form 990-EZ for more information. See
• The examples appearing throughout the Instructions for Form the special rules below regarding section 501(c)(21) black
990 are illustrative only. They are for the purpose of completing lung trusts, controlling organizations under section 512(b)
this form and aren't all-inclusive. (13), and sponsoring organizations of donor advised funds.
• Instructions for the Form 990 schedules are published If an organization eligible to submit the Form 990-N or file the
separately from these instructions. Form 990-EZ chooses to file the Form 990, it must file a
Organizations that have $1,000 or more for the tax year complete return.
! of total gross income from all unrelated trades or Foreign and U.S. possession organizations. Foreign
CAUTION businesses must file Form 990-T to report and pay tax
organizations and U.S. possession organizations as well as
on the resulting unrelated business taxable income (UBTI), in domestic organizations must file Form 990 or 990-EZ unless
addition to any required Form 990, 990-EZ, or 990-N. specifically excepted under Section B, later. Report amounts in
U.S. dollars and state what conversion rate the organization
A. Who Must File uses. Combine amounts from inside and outside the United
Most organizations exempt from income tax under section States and report the total for each item. All information must be
501(a) must file an annual information return (Form 990 or written in English.
990-EZ) or submit an annual electronic notice (Form 990-N), Section 501(c)(21) black lung trusts. The trustee of a trust
depending upon the organization's gross receipts and total exempt from tax under section 501(a) and described in section
assets. 501(c)(21) must file Form 990 and not Form 990-EZ, unless the
An organization may not file a “consolidated” Form 990 trust normally has gross receipts in each tax year of not more
TIP to aggregate information from another organization that than $50,000 and can file Form 990-N.
has a different EIN, unless it is filing a group return and Sponsoring organizations of donor advised funds. If
reporting information from a subordinate organization or required to file an annual information return for the year,
organizations, reporting information from a joint venture or sponsoring organizations of donor advised funds must file
disregarded entity (see Appendix E. Group Form 990 and not Form 990-EZ.
Returns—Reporting Information on Behalf of the Group, and
Appendix F. Disregarded Entities and Joint Ventures—Inclusion Controlling organizations described in section 512(b)(13).
of Activities and Items, later), or as otherwise provided for in the A controlling organization of one or more controlled entities,
Code, regulations, or official IRS guidance. A parent-exempt as described in section 512(b)(13), must file Form 990 and not
organization of a section 501(c)(2) title-holding company may file Form 990-EZ if it is required to file an annual information return
a consolidated Form 990-T with the section 501(c)(2) for the year and if there was any transfer of funds between the
organization, but not a consolidated Form 990. controlling organization and any controlled entity during the year.
Section 509(a)(3) supporting organizations. A section
Form 990 must be filed by an organization exempt from 509(a)(3) supporting organization must file Form 990 or
income tax under section 501(a) (including an organization that 990-EZ, even if its gross receipts are normally $50,000 or less,
hasn't applied for recognition of exemption) if it has either (1) and even if it is described in Rev. Proc. 96-10, 1996-1 C.B. 577,
gross receipts greater than or equal to $200,000, or (2) total or is an affiliate of a governmental unit described in Rev. Proc.
assets greater than or equal to $500,000 at the end of the tax 95-48,1995-2 C.B. 418, unless it qualifies as:
year (with exceptions described below for organizations eligible
1. An integrated auxiliary of a church described in
to submit Form 990-N and for certain organizations described in
Regulations section 1.6033-2(h);
Section B. Organizations Not Required To File Form 990 or
990-EZ, later). This includes: 2. The exclusively religious activities of a religious order;
• Organizations described in section 501(c)(3) (other than or
private foundations), and 3. An organization, the gross receipts of which are normally
• Organizations described in other 501(c) subsections. not more than $5,000, that supports a section 501(c)(3) religious
organization.
Gross receipts are the total amounts the organization
received from all sources during its tax year, without subtracting If the organization is described in (3) but not in (1) or (2), then it
any costs or expenses. See Appendix B. How To Determine must submit Form 990-N unless it voluntarily files Form 990 or
Whether an Organization's Gross Receipts Are Normally 990-EZ.
$50,000 (or $5,000) or Less, for a discussion of gross receipts.

-2- 2022 Instructions for Form 990

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Section 501(c)(7) and 501(c)(15) organizations. Section B. Organizations Not Required To File
501(c)(7) and 501(c)(15) organizations apply the same gross
receipts test as other organizations to determine whether they Form 990 or 990-EZ
must file Form 990, but use a different definition of gross receipts An organization doesn't have to file Form 990 or 990-EZ even if it
to determine whether they qualify as tax exempt for the tax year. has at least $200,000 of gross receipts for the tax year or
See Appendix C. Special Gross Receipts Tests for Determining $500,000 of total assets at the end of the tax year if it is
Exempt Status of Section 501(c)(7) and 501(c)(15) described below (except for section 509(a)(3) supporting
Organizations for more information. organizations, which are described earlier). See Section A. Who
Section 527 political organizations. A tax-exempt political Must File to determine if the organization can file Form 990-EZ
organization must file Form 990 or 990-EZ if it had $25,000 or instead of Form 990. An organization described in paragraph 10,
more in gross receipts during its tax year, even if its gross 11, or 13 of this Section B is required to submit Form 990-N
receipts are normally $50,000 or less, unless it meets one of the unless it voluntarily files Form 990, 990-EZ, or 990-BL, as
exceptions for certain political organizations under Section B, applicable.
later. A qualified state or local political organization must file Certain religious organizations.
Form 990 or 990-EZ only if it has gross receipts of $100,000 or
1. A church, an interchurch organization of local units of a
more. Political organizations aren't required to submit Form
church, a convention or association of churches, or an
990-N.
integrated auxiliary of a church as described in Regulations
Section 4947(a)(1) nonexempt charitable trusts. A section 1.6033-2(h) (such as a men's or women's organization,
nonexempt charitable trust described under section 4947(a) religious school, mission society, or youth group).
(1) (if it isn't treated as a private foundation) is required to file 2. A church-affiliated organization that is exclusively
Form 990 or 990-EZ, unless excepted under Section B, later. engaged in managing funds or maintaining retirement programs
Such a trust is treated like an exempt section 501(c)(3) and is described in Rev. Proc. 96-10. But see the filing
organization for purposes of completing the form. Section requirements for section 509(a)(3) supporting organizations in
4947(a)(1) trusts must complete all sections of the Form 990 and Section A.
schedules that section 501(c)(3) organizations must complete.
All references to a section 501(c)(3) organization in the Form 3. A school below college level affiliated with a church or
990, schedules, and instructions include a section 4947(a)(1) operated by a religious order described in Regulations section
trust (for instance, such a trust must complete Schedule A (Form 1.6033-2(g)(1)(vii).
990), Public Charity Status and Public Support, unless otherwise 4. A mission society sponsored by, or affiliated with, one or
specified). If such a trust doesn't have any taxable income under more churches or church denominations, if more than half of the
subtitle A of the Code, it can file Form 990 or 990-EZ to meet its society's activities are conducted in, or directed at, persons in
section 6012 filing requirement and doesn't have to file Form foreign countries.
1041, U.S. Income Tax Return for Estates and Trusts. 5. An exclusively religious activity of any religious order
Returns when exempt status not yet established. An described in Rev. Proc. 91-20, 1991-1 C.B. 524.
organization is required to file Form 990 under these instructions Certain governmental organizations.
if the organization claims exempt status under section 501(a) but 6. A state institution whose income is excluded from gross
hasn't established such exempt status by filing Form 1023, income under section 115.
Application for Recognition of Exemption Under Section 501(c)
(3) of the Internal Revenue Code; Form 1023-EZ, Streamlined 7. A governmental unit or affiliate of a governmental unit
Application for Recognition of Exemption Under Section 501(c) described in Rev. Proc. 95-48. But see the filing requirements for
(3) of the Internal Revenue Code; Form 1024, Application for section 509(a)(3) supporting organizations in Section A.
Recognition of Exemption Under Section 501(a); or Form 8. An organization described in section 501(c)(1). A section
1024-A, Application for Recognition of Exemption Under Section 501(c)(1) organization is a corporation organized under an Act of
501(c)(4) of the Internal Revenue Code, and receiving an IRS Congress that is an instrumentality of the United States, and
determination letter recognizing tax-exempt status. In such a exempt from federal income taxes.
case, the organization must check the “Application pending” Certain political organizations.
checkbox on Form 990, Item B, page 1 (whether or not a Form 9. A political organization that is:
1023, 1023-EZ, 1024, or 1024-A has been filed) to indicate that A state or local committee of a political party,
Form 990 is being filed in the belief that the organization is •
exempt under section 501(a), but that the IRS hasn't yet • A political committee of a state or local candidate,
recognized such exemption. • A caucus or association of state or local officials, or
• Required to report under the Federal Election Campaign Act
To be recognized as exempt retroactive to the date of its of 1971 as a political committee (as defined in section 301(4) of
organization or formation, an organization claiming tax-exempt such Act).
status under section 501(c) (other than 501(c)(29)) must Certain organizations with limited gross receipts.
generally file an application for recognition of exemption (Form
1023, 1023-EZ, 1024, or 1024-A) within 27 months of the end of 10. An organization whose gross receipts are normally
the month in which it was legally organized or formed. $50,000 or less. Such organizations are generally required to
submit Form 990-N if they choose not to file Form 990 or Form
An organization that has filed a letter application for 990-EZ. To determine what an organization's gross receipts
! recognition of exemption as a qualified nonprofit health “normally” are, see Appendix B.
CAUTION insurance issuer under section 501(c)(29), or plans to do
so, but hasn't yet received an IRS determination letter 11. Foreign organizations and organizations located in U.S.
recognizing exempt status, must check the “Application possessions, whose gross receipts from sources within the
pending” checkbox on the Form 990, Item B, page 1. United States are normally $50,000 or less and which didn't
engage in significant activity in the United States (other than
investment activity). Such organizations, if they claim U.S. tax
exemption or are recognized by the IRS as tax exempt, are
generally required to submit Form 990-N if they choose not to file
Form 990 or 990-EZ.
2022 Instructions for Form 990 -3-

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                                                                          8. Complete Part VI of Form 990. Transactions reported on 
If a foreign organization or U.S. possession organization is              Schedule L (Form 990) are relevant to determining 
required to file Form 990 or Form 990-EZ, then its worldwide              independence of members of the governing body under Form 
gross receipts, as well as assets, are taken into account in              990, Part VI, line 1b.
determining whether it qualifies to file Form 990-EZ.                     9. Complete Part I of Form 990 based on information 
Certain organizations that file different kinds of annual                 derived from other parts of the form.
information returns.                                                      10. Complete Part IV of Form 990 to determine which 
12.   A private foundation (including a private operating                 schedules must be completed by the organization.
foundation) exempt under section 501(c)(3) and described in               11. Complete Schedule O (Form 990) and any other 
section 509(a). Use Form 990-PF, Return of Private Foundation.            applicable schedules (for “Yes” boxes that were checked in Part 
Also use Form 990-PF for a taxable private foundation, a section          IV). Use Schedule O (Form 990) to provide required 
4947(a)(1) nonexempt charitable trust treated as a private                supplemental information and other narrative explanations for 
foundation, and a private foundation terminating its status by            questions on the core Form 990. For questions on Form 990 
becoming a public charity under section 507(b)(1)(B) (for tax             schedules, use the narrative part of each schedule to provide 
years within its 60-month termination period). If the organization        supplemental narrative.
successfully terminates, then it files Form 990 or 990-EZ in its 
final year of termination.                                                12. Complete Part II, Signature Block, of Form 990.

13.   A religious or apostolic organization described in section          D. Accounting Periods and Methods
501(d). Use Form 1065, U.S. Return of Partnership Income.
                                                                          These are the accounting periods covered under the law.
14.   A stock bonus, pension, or profit-sharing trust that 
qualifies under section 401. Use Form 5500, Annual Return/                Accounting Periods
Report of Employee Benefit Plan.
                                                                          Calendar year. Use the 2022 Form 990 to report on the 2022 
       Subordinate organizations in a group exemption                     calendar year accounting period. A calendar year accounting 
TIP    which are included in a group return filed by the                  period begins on January 1 and ends on December 31.
       central organization for the tax year shouldn't file a 
separate Form 990, Form 990-EZ, or Form 990-N for the tax                 Fiscal year. If the organization has established a fiscal year 
year.                                                                     accounting period, use the 2022 Form 990 to report on the 
                                                                          organization's fiscal year that began in 2022 and ended 12 
                                                                          months later. A fiscal year accounting period should normally 
C. Sequencing List To Complete the                                        coincide with the natural operating cycle of the organization. Be 
Form and Schedules                                                        certain to indicate in Item A of Form 990, page 1, the date the 
You may find the following list helpful. It limits jumping from one       organization's fiscal year began in 2022 and the date the fiscal 
part of the form to another to make a calculation or determination        year ended in 2023.
needed to complete an earlier part. Certain later parts of the            Short period. A short accounting period is a period of less than 
form must first be completed in order to complete earlier parts. In       12 months, which exists when an organization first commences 
general, first complete the core form, and then complete                  operations, changes its accounting period, or terminates. If the 
alphabetically Schedules A–N and Schedule R, except as                    organization's short year began in 2022, and ended before 
provided below. Schedule O (Form 990), Supplemental                       December 31, 2022 (not on or after December 31, 2022), it may 
Information to Form 990 or 990-EZ, should be completed as the             use either 2021 Form 990 or 2022 Form 990 to file for the short 
core form and schedules are completed. Note that all                      year. If using the 2021 return, provide the information for 
organizations filing Form 990 must file Schedule O.                       designated years listed on the return, other than the tax year 
       A public charity described in section 170(b)(1)(A)(iv),            being reported, as if the years shown in the form text and 
TIP    170(b)(1)(A)(vi), or 509(a)(2) that isn't within its initial 5     headings were updated. For example, if filing for a short period 
       years of existence should first complete Part II or III of         beginning in 2022 on the 2021 Form 990, provide the 
Schedule A (Form 990) to ensure that it continues to qualify as a         information on Schedule A, Part II, for the tax years 2018–2022, 
public charity for the tax year. If it fails to qualify as a public       rather than for tax years 2017–2021. Check the “Initial return” 
charity, then it must file Form 990-PF rather than Form 990 or            box or the “Final return/terminated” box in Item B of the Heading 
Form 990-EZ, and check the box for “Initial return of a former            if either of those situations applies.
public charity” on page 1 of Form 990-PF.                                 Accounting period change. If the organization changes its 
                                                                          accounting period, it must file a Form 990 for the short period 
1. Complete Items A through F and H(a) through M in the                   resulting from the change. If you are filing a short period return 
heading of Form 990, on page 1.                                           because you changed your accounting period, use software with 
2. See the instructions for definitions of related                        a change of accounting period field to file. Also, include the 
organization and control and determine the organization's                 reason for the change, either “Form 1128 was approved” or 
related organizations required to be listed on Schedule R (Form           “Revenue Procedure 85-58 rules apply.”
990), Related Organizations and Unrelated Partnerships.                   If the organization has previously changed its annual 
3. Determine the organization's officers, directors, trustees,            accounting period at any time within the 10-calendar-year period 
key employees, and five highest compensated employees                     that includes the beginning of the short period resulting from 
required to be listed on Form 990, Part VII, Section A.                   the current change in accounting period, and it had a Form 
4. Complete Parts VIII, IX, and X of Form 990.                            990-series filing requirement or income tax return filing 
                                                                          requirement at any time during that 10-year period, it must also 
5. Complete Item G in the heading section of Form 990, on                 file a Form 1128, Application To Adopt, Change, or Retain a Tax 
page 1.                                                                   Year, with the short-period return. See Rev. Proc. 85-58, 1985-2 
6. Complete Parts III, V, VII, XI, and XII of Form 990.                   C.B. 740.
7. See the Instructions for Schedule L (Form 990),                        If an organization that submits Form 990-N changes its 
Transactions With Interested Persons, and complete Schedule L             accounting period, it must report this change on Form 990, Form 
(Form 990) (if required).

                                                                      -4-                           2022 Instructions for Form 990

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990-EZ, or Form 1128, or by sending a letter to Internal Revenue change in accounting method. In this case, the procedures
Service, 1973 Rulon White Blvd., Ogden, UT 84201. applicable to requests for accounting method changes (for
example, the requirement to file a Form 3115) are not applicable.
Accounting Methods Thus, a tax-exempt entity that has never taken into account
An “accounting method,” for federal income tax purposes, is a an item of income or deduction in determining taxable income
practice a taxpayer follows to determine the tax year in which to does not have to request consent to change its method of
report revenue and expenses for federal income tax purposes. reporting that item on Form 990. Additionally, a tax-exempt entity
An accounting method includes not only the overall plan of that has never been subject to federal income tax on an item of
accounting for gross income or deductions (for example, an income or deduction but that is required to file a Form 990-T
accrual method or the cash receipts and disbursement method), solely due to owing a section 6033(e)(2) proxy tax does not have
but also the treatment of any item that involves the proper time to request consent to change its method for reporting the item.
for the inclusion of an item in income or the taking of an item as a
deduction, or both. However, a practice that does not affect the Adjustments required when changing an accounting meth-
timing for reporting an item of income or deduction for purposes od. A taxpayer, including a tax-exempt entity, that changes its
of determining taxable income is not an accounting method. A accounting method must generally calculate and report an
taxpayer, including a tax-exempt entity, generally adopts any adjustment to ensure that no portion of the item being changed
permissible accounting method in the first year in which it uses is permanently omitted or duplicated (see section 481(a)).
the method in determining its taxable income. See Rev. Proc. However, depending on the specific method change, the IRS
2015-13, 2015-5 I.R.B. 419. may provide that an adjustment is not required or permitted. An
organization must report any adjustment required by section
An exempt organization may adopt an accounting 481(a) in Parts VIII through XI and on Schedule D (Form 990),
! method not only for purposes of calculating taxable Parts XI and XII, as applicable, and provide an explanation for
CAUTION income, but also for purposes of determining whether the change on Schedule O (Form 990).
taxable income will be subject to federal income tax. For
example, a tax-exempt entity may adopt an accounting method Generally, a taxpayer, including a tax-exempt entity, will
for an item of income from an unrelated trade or business activity ! recognize a positive section 481(a) adjustment (such as
even if the gross income from such activity is less than $1,000 CAUTION an increase to income) ratably over 4 tax years and will
and is therefore not taxed for federal income tax purposes recognize a negative section 481(a) adjustment in full in the year
pursuant to Regulations section 1.6012-2(e). of change. See Rev. Proc. 2015-13, or its successor.
However, as discussed above, if a tax-exempt entity has not
An accounting method for an item of income or deduction yet adopted an accounting method for an item, a change in how
may generally be adopted separately for each of the taxpayer’s the entity reports the item for purposes of the Form 990 is not a
trades or businesses. However, in order to be permissible, an change in accounting method. In this case, an adjustment under
accounting method must clearly reflect the taxpayer’s income. section 481(a) is not required or permitted.
Unless instructed otherwise, the organization should generally State reporting. Many states that accept Form 990 in place of
use the same accounting method on the return (including the their own forms require that all amounts be reported based on
Form 990 and all schedules) to report revenue and expenses the accrual method of accounting. If the organization prepares
that it regularly uses to keep its books and records. Form 990 for state reporting purposes, it can file an identical
Accounting method change. Once a taxpayer, including a return with the IRS even though the return doesn't agree with the
tax-exempt entity, adopts an accounting method for federal books of account, unless the way one or more items are
income tax purposes, the taxpayer must generally request the reported on the state return conflicts with the instructions for
IRS’s consent before it can change its accounting method (even preparing Form 990 for filing with the IRS.
if the year in which the taxpayer seeks to make the change is a Example 1. The organization maintains its books on the
year in which it generates only tax-exempt income or is cash receipts and disbursements method of accounting but
otherwise not taxed on its taxable income). In most cases, a prepares a Form 990 return for the state based on the accrual
taxpayer requests consent to change an accounting method by method. It could use that return for reporting to the IRS.
filing a Form 3115, Application for Change in Accounting
Method. See Rev. Proc. 2015-13, or any successor, for general Example 2. A state reporting requirement requires the
procedures for obtaining consent to change an accounting organization to report certain revenue, expense, or balance
method. sheet items differently from the way it normally accounts for
them on its books. A Form 990 prepared for that state is
Depending on the specific accounting method change acceptable for IRS reporting purposes if the state reporting
! being requested, the taxpayer may be able to request requirement doesn't conflict with the Instructions for Form 990.
CAUTION “automatic” consent. This means that as long as the
taxpayer follows the applicable procedures, the taxpayer does An organization should keep a reconciliation of any
not have to wait for formal approval by the IRS before applying differences between its books of account and the Form 990 that
the new accounting method. See Rev. Proc. 2022-14, 2022-7 is filed. Organizations with audited financial statements are
I.R.B. 502, or its successor, for a list of accounting method required to provide such reconciliations on Schedule D (Form
changes that generally qualify for automatic consent. 990), Parts XI through XII.
For example, a tax-exempt entity that has adopted an See Pub. 538, Accounting Periods and Methods, and
accounting method for an item of income from an unrelated TIP the instructions for Forms 1128 and 3115, about
trade or business must generally request consent before it can reporting changes to accounting periods and methods.
change its method of accounting for that item in any subsequent
year. This is true regardless of whether gross income from the E. When, Where, and How To File
unrelated trade or business is greater than or equal to $1,000 in File Form 990 by the 15th day of the 5th month after the
such subsequent year. organization's accounting period ends (May 15th for a
Alternatively, if a taxpayer, including a tax-exempt entity, has calendar-year filer). If the due date falls on a Saturday, Sunday,
not yet adopted an accounting method for an item of income or or legal holiday, file on the next business day. A business day is
deduction, a change in how the entity reports the item is not a any day that isn't a Saturday, Sunday, or legal holiday.
2022 Instructions for Form 990 -5-

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If the organization is liquidated, dissolved, or terminated, file        • Complete all applicable line items;
the return by the 15th day of the 5th month after liquidation,           • Unless instructed to skip a line, answer each question on the 
dissolution, or termination.                                             return;
If the return isn't filed by the due date (including any extension       • Make an entry (including a zero when appropriate) on all lines 
granted), provide a reasonable-cause explanation giving the              requiring an amount or other information to be reported; and
reasons for not filing on time.                                          • Provide required explanations as instructed.
                                                                           Also, this penalty can be imposed if the organization's return 
Required electronic filing.  If you are filing a 2022 Form 990,          contains incorrect information. For example, an organization that 
you are required to file electronically.                                 reports contributions net of related fundraising expenses can be 
For additional information on the electronic filing requirement,         subject to this penalty.
go toIRS.gov/E-file.                                                       Use of a paid preparer doesn't relieve the organization of its 
                                                                         responsibility to file a complete and accurate return.
F. Extension of Time To File
Use Form 8868, Application for Automatic Extension of Time To            Against responsible person(s). If the organization doesn't file 
File an Exempt Organization Return, to request an automatic              a complete return or doesn't furnish correct information, the IRS 
extension of time to file.                                               will send the organization a letter that includes a fixed time to 
                                                                         fulfill these requirements. After that period expires, the person 
G. Amended Return/Final Return                                           failing to comply will be charged a penalty of $10 a day. The 
To amend the organization's return for any year, file a new return       maximum penalty on all persons for failures for any one return 
including any required schedules. Use the version of Form 990            shall not exceed $5,500.
applicable to the year being amended. The amended return                   There are also penalties (fines and imprisonment) for willfully 
must provide all the information called for by the form and              not filing returns and for filing fraudulent returns and statements 
instructions, not just the new or corrected information. Check the       with the IRS (see sections 7203, 7206, and 7207). States can 
“Amended return” box in Item B in the heading area of the form.          impose additional penalties for failure to meet their separate 
Also, enter on Schedule O (Form 990) which parts and                     filing requirements.
schedules of the Form 990 were amended and describe the                  Automatic revocation for nonfiling for 3 consecutive years. 
amendments.                                                              The law requires most tax-exempt organizations to file an annual 
The organization can file an amended return at any time to               Form 990, 990-EZ, or 990-PF with the IRS, or to submit a Form 
change or add to the information reported on a previously filed          990-N e-Postcard to the IRS. For information on exceptions to 
return for the same period. It must make the amended return              this requirement, go to Annual Exempt Organization Return: 
available for inspection for 3 years from the date of filing or 3        Who Must File. If an organization fails to file an annual return or 
years from the date the original return was due, whichever is            submit a notice as required for 3 consecutive years, its 
later.                                                                   tax-exempt status is automatically revoked on and after the due 
If the organization needs a complete copy of its previously              date for filing its third annual return or notice. Organizations that 
filed return, it can file Form 4506, Request for Copy of Tax             lose their tax-exempt status may need to file income tax returns 
Return.                                                                  and pay income tax, but may apply for reinstatement of 
                                                                         exemption. For details, go to IRS.gov/EO.
If the return is a final return, the organization must check the 
“Final return/terminated” box in Item B in the heading area of the       I. Group Return
form, and complete Schedule N (Form 990), Liquidation, 
Termination, Dissolution, or Significant Disposition of Assets.          A central, parent, or similar organization can file a group return 
                                                                         on Form 990 for two or more subordinate or local organizations 
Amended returns and state filing considerations.          State law      that are:
may require that the organization send a copy of an amended              • Affiliated with the central organization at the time its tax year 
Form 990 return (or information provided to the IRS                      ends,
supplementing the return) to the state with which it filed a copy of     • Subject to the central organization's general supervision or 
Form 990 to meet that state's reporting requirement. A state may         control,
require an organization to file an amended Form 990 to satisfy           • Exempt from tax under a group exemption letter that is still 
state reporting requirements, even if the original return was            in effect, and
accepted by the IRS.                                                     • Using the same tax year as the central organization.
H. Failure-To-File Penalties                                               The central organization can't use a Form 990-EZ for the 
                                                                         group return.
Against the organization.    Under section 6652(c)(1)(A), a 
penalty of $20 a day, not to exceed the lesser of $11,000 or 5%            A subordinate organization may choose to file a separate 
of the gross receipts of the organization for the year, can be           annual information return instead of being included in the group 
charged when a return is filed late, unless the organization             return.
shows that the late filing was due to reasonable cause.                    If the central organization is required to file a return for 
Organizations with annual gross receipts exceeding                       itself, it must file a separate return and can't be included in the 
$1,129,000 are subject to a penalty of $110 for each day failure         group return. See Regulations section 1.6033-2(d)(1). See 
continues (with a maximum penalty for any one return of                  Section B, earlier, for a list of organizations not required to file.
$56,000). The penalty applies on each day after the due date 
that the return isn't filed.                                               Every year, each subordinate organization must authorize the 
Tax-exempt organizations that are required to file                       central organization in writing to include it in the group return and 
electronically but don't are deemed to have failed to file the           must declare, under penalties of perjury, that the authorization 
return. This is true even if a paper return is submitted.                and the information it submits to be included in the group return 
                                                                         are true and complete.
The penalty can also be charged if the organization files an 
incomplete return, such as by failing to complete a required line          The central organization should send the annual information 
item or a required part of a schedule. To avoid penalties and            update required to maintain a group exemption ruling (a 
having to supply missing information later:                              separate requirement from the annual return) to:

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Department of the Treasury missing information. Failure to supply the information may result
Internal Revenue Service Center in a penalty being assessed to your account. For tips on filing
Ogden, UT 84201-0027 complete returns, go to IRS.gov/Charities.
Reporting proper amounts. Some lines request information
For special instructions regarding answering certain Form reported on other forms filed by the organization (such as Forms
990 questions about parts or schedules in the context of a group W-2, 1099, and 990-T). If the organization is aware that the
return, see Appendix E. amount actually reported on the other form is incorrect, it must
report on Form 990 the information that should have been
J. Requirements for a Properly reported on the other form (in addition to filing an amended form
Completed Form 990 with the proper amount).
All organizations filing Form 990 must complete Parts I through In general, don't report negative numbers, but use -0- instead
XII, Schedule O (Form 990), and any schedules for which a of a negative number, unless the instructions otherwise provide.
“Yes” response is indicated in Part IV. If an organization isn't Report revenue and expenses separately and don't net related
required to file Form 990 but chooses to do so, it must file a items, unless otherwise provided.
complete return and provide all of the information requested, Inclusion of activities and items of disregarded entities
including the required schedules. and joint ventures. An organization must report on its Form
Public inspection. In general, all information the organization 990 all of the revenues, expenses, assets, liabilities, and net
reports on or with its Form 990, including schedules and assets or funds of a disregarded entity of which it is the sole
attachments, will be available for public inspection. Note, member, and must report on its Form 990 its share of all such
however, the special rules for Schedule B (Form 990), a required items of a joint venture or other investment or arrangement
schedule for certain organizations that file Form 990. Make sure treated as a partnership for federal income tax purposes. This
PDF attachments (if any) are clear and legible. For more includes passive investments. In addition, the organization must
information on public inspection requirements, see Appendix D, generally report activities of a disregarded entity or a joint
and Pub. 557, Tax-Exempt Status for Your Organization. venture on the appropriate parts or schedules of Form 990. For
special instructions about the treatment of disregarded entities
Signature. A Form 990 isn't complete without a proper and joint ventures for various parts of the form, see Appendix F.
signature. For details, see the instructions for Part II, Signature
Block, later. Reporting information from third parties. Some lines
request information that the organization may need to obtain
Recordkeeping. The organization's records should be kept for from third parties, such as compensation paid by related
as long as they may be needed for the administration of any organizations; family and business relationships between
provision of the Internal Revenue Code. Usually, records that officers, directors, trustees, key employees, and certain
support an item of income, deduction, or credit must be kept for businesses they own or control; the organization's share of the
a minimum of 3 years from the date the return is due or filed, income and assets of a partnership or joint venture in which it
whichever is later. Keep records that verify the organization's has an ownership interest; and certain transactions between the
basis in property for as long as they are needed to figure the organization and interested persons. The organization should
basis of the original or replacement property. Applicable law and make reasonable efforts to obtain this information. If it is unable
an organization's policies can require that the organization retain to obtain certain information by the due date for filing the return,
records longer than 3 years. Form 990, Part VI, line 14, asks it should file Form(s) 8868 to request a filing extension. See
whether the organization has a document retention and Section F. Extension of Time To File, earlier. If the organization
destruction policy. is unable to obtain this information by the extended due date
The organization should also keep copies of any returns it after making reasonable efforts, and isn't certain of the answer to
has filed. They help in preparing future returns and in making a particular question, it may make a reasonable estimate, where
computations when filing an amended return. applicable, and explain in Schedule O.
Rounding off to whole dollars. The organization must round
off cents to whole dollars on the returns and schedules, unless Assembling Form 990, Schedules, and
otherwise noted for particular questions. To round, drop Attachments
amounts under 50 cents and increase amounts from 50 to 99 Before filing Form 990, assemble the package of forms,
cents to the next dollar. For example, $1.49 becomes $1 and schedules, and attachments in the following order.
$2.50 becomes $3. If the organization has to add two or more 1. Core form with Parts I through XII completed, filed in
amounts to figure the amount to enter on a line, include cents numerical order.
when adding the amounts and round off only the total.
2. Schedules, completed as applicable, filed in alphabetical
Completing all lines. Make an entry (including -0- when order (see Form 990, Part IV, for required schedules).
appropriate) on all lines requiring an amount or other information 3. Attachments, completed as applicable. These include (a)
to be reported. Don't leave any applicable lines blank, unless name change amendment to organizing document required by
expressly instructed to skip that line. If answering a line is Item B on page 1; (b) list of subordinate organizations
predicated on a “Yes” answer to the preceding line, and if the included in a group return required by Item H on page 1; (c)
organization's answer to the preceding line was “No,” then leave articles of merger or dissolution, resolutions, and plans of
the “If Yes” line blank. liquidation or merger required by Schedule N (Form 990); and
All filers must file Schedule O (Form 990). Certain questions (d) for hospital organizations only, a copy of the most recent
require all filers to provide an explanation in Schedule O (Form audited financial statements.
990). In general, answers can be explained or supplemented in
Schedule O (Form 990) if the allotted space on the form or other Don't attach materials not authorized in the instructions or not
schedule is insufficient, or if a “Yes” or “No” answer is required otherwise authorized by the IRS.
but the organization wishes to explain its answer.
Missing or incomplete parts of the form and/or required
schedules may result in the IRS contacting you to obtain the

2022 Instructions for Form 990 -7-

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        To facilitate the processing of your return, don't                          An organization must support any claim to have 
 !      password protect or encrypt PDF attachments.                        !       liquidated, terminated, dissolved, or merged by 
CAUTION Password protecting or encrypting a PDF file that is                CAUTION attaching a certified copy of its articles of dissolution or 
attached to an e-filed return prevents the IRS from opening the             merger approved by the appropriate state authority. If a certified 
attachment.                                                                 copy of its articles of dissolution or merger isn't available, the 
                                                                            organization must submit a copy of a resolution or resolutions of 
                                                                            its governing body approving plans of liquidation, termination, 
Specific Instructions                                                       dissolution, or merger.
                                                                            Amended return.     Check this box if the organization 
                                                                            previously filed a return with the IRS for a tax year and is now 
                                                                            filing another return for the same tax year to amend the 
Heading. Items A–M                                                          previously filed return. Enter on Schedule O (Form 990) the parts 
Complete items A through M.                                                 and schedules of the Form 990 that were amended and describe 
Item A. Accounting period.    File the 2022 return for calendar             the amendments. See General Instructions, Section G. 
year 2022 and fiscal years that began in 2022 and ended in                  Amended Return/Final Return, earlier, for more information.
2023. For a fiscal year return, fill in the tax year space at the top       Application pending.   Check this box if the organization 
of page 1. See General Instructions, Section D. Accounting                  either has filed a Form 1023, 1023-EZ, 1024, or 1024-A with the 
Periods and Methods, earlier, for additional information about              IRS and is awaiting a response, or claims tax-exempt status 
accounting periods.                                                         under section 501(a) but hasn't filed Form 1023, 1023-EZ, 1024, 
                                                                            or 1024-A to be recognized by the IRS as tax exempt. If this box 
Item B. Checkboxes.          The following checkboxes are under             is checked, the organization must complete all parts of Form 990 
Item B.                                                                     and any required schedules. An organization that is required to 
 Address change.    Check this box if the organization changed              file an annual information return (Form 990 or Form 990-EZ) or 
its address and hasn't reported the change on its most recently             submit an annual electronic notice (Form 990-N) for a tax year 
filed Form 990, 990-EZ, 990-N, or 8822-B, Change of Address                 (see General Instructions, Section A, earlier) must do so even if 
or Responsible Party—Business, or in correspondence to the                  it hasn't yet filed a Form 1023, 1023-EZ, 1024, or 1024-A with 
IRS.                                                                        the IRS, if it claims tax-exempt status.
        If a change in address occurs after the return is filed, use        To qualify for tax exemption retroactive to the date of its 
 TIP    Form 8822-B to notify the IRS of the new address.                   organization or formation, an organization claiming tax-exempt 
                                                                            status under section 501(c) (other than 501(c)(29)) must 
 Name change.    Check this box if the organization changed its             generally file an application for recognition of exemption (Form 
legal name (not its “doing business as” name) and if the                    1023, 1023-EZ, 1024, or 1024-A) within 27 months of the end of 
organization hasn't reported the change on its most recently filed          the month in which it was legally organized or formed.
Form 990 or 990-EZ or in correspondence to the IRS. If the                  Item C. Name and address. Enter the organization's legal 
organization changed its name, attach the following documents:              name on the “Name of organization” line. If the organization 
                                                                            operates under a name different from its legal name, enter the 
IF the organization is . . .  THEN attach . . .                             alternate name on the “Doing Business As” (DBA) line. If multiple 
a corporation                 a copy of the amendment to the                DBA names won't fit on the line, enter one on the line and enter 
                              articles of incorporation and proof of        the others on Schedule O (Form 990).
                              filing with the appropriate state             If the organization receives its mail in care of a third party 
                              authority.                                    (such as an accountant or an attorney), enter on the street 
a trust                       a copy of the amendment to the trust          address line “C/O” followed by the third party's name and street 
                              instrument, or a resolution to amend          address or P.O. box.
                              the trust instrument, showing the             Include the suite, room, or other unit number after the street 
                              effective date of the change of name          address. If the post office doesn’t deliver mail to the street 
                              and signed by at least one trustee.           address and the organization has a P.O. box, enter the box 
an unincorporated association a copy of the amendment to the                number instead of the street address.
                              articles of association, constitution, or     For foreign addresses, enter the information in the following 
                              other organizing document, showing 
                              the effective date of the change of           order: city or town, state or province, the name of the country, 
                              name and signed by at least two               and the postal code. Don't abbreviate the country name.
                              officers, trustees, or members.               If a change of address occurs after the return is filed, use 
                                                                            Form 8822-B to notify the IRS of the new address.
 Initial return. Check this box if this is the first time the               Item D. Employer identification number (EIN).    Each 
organization is filing a Form 990 and it hasn't previously filed a          organization (including a subordinate of a central organization) 
Form 990-EZ, 990-PF, 990-T, or 990-N.                                       must have its own EIN. Use the EIN provided to the organization 
 Final return/terminated.     Check this box if the organization            for filing its Form 990 and federal tax returns. An organization 
has terminated its existence or ceased to be a section 501(a) or            should never use the EIN issued to another organization, even if 
section 527 organization and is filing its final return as an exempt        the organizations are related. The organization must have only 
organization or section 4947(a)(1) trust. For example, an                   one EIN. If it has more than one and hasn't been advised which 
organization should check this box when it has ceased                       to use, notify the:
operations and dissolved, merged into another organization, or              Department of the Treasury
has had its exemption revoked by the IRS. An organization that              Internal Revenue Service Center
checks this box because it has liquidated, terminated, or                   Ogden, UT 84201-0027
dissolved during the tax year must also attach Schedule N (Form 
990).

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State the numbers the organization has, the name and Item I. Tax-exempt status. Check the applicable box. If the
address to which each EIN was assigned, and the address of organization is exempt under section 501(c) (other than section
the organization's principal office. The IRS will advise the 501(c)(3)), check the second box and insert the appropriate
organization which number to use. subsection number within the parentheses (for example, “4” for a
A subordinate organization that files a separate Form section 501(c)(4) organization).
TIP 990 instead of being included in a group return must use Item J. Website. Enter the organization's current address for its
its own EIN, and not that of the central organization. primary website, as of the date of filing this return. If the
organization doesn’t maintain a website, enter “N/A” (not
A section 501(c)(9) voluntary employees' beneficiary applicable).
TIP association must use its own EIN and not the EIN of its
sponsor. Item K. Form of organization. Check the box describing the
organization's legal entity form or status under state law in its
Item E. Telephone number. Enter a telephone number of the state of legal domicile. These include corporations, trusts,
organization that members of the public and government unincorporated associations, and other entities (for example,
personnel can use during normal business hours to obtain partnerships and limited liability companies (LLCs)).
information about the organization's finances and activities. If the Item L. Year of formation. Enter the year in which the
organization doesn’t have a telephone number, enter the organization was legally created under state or foreign law. If a
telephone number of an organization official who can provide corporation, enter the year of incorporation.
such information.
Item M. State of legal domicile. For a corporation, enter the
Item F. Name and address of principal officer. The address state of incorporation (country of incorporation for a foreign
provided must be a complete mailing address to enable the IRS corporation formed outside the United States). For a trust or
to communicate with the organization's current (as of the date other entity, enter the state whose law governs the
this return is filed) principal officer, if necessary. If the officer organization's internal affairs (or the foreign country whose law
prefers to be contacted at the organization's address listed in governs for a foreign organization other than a corporation).
Item C, enter “same as C above.” For purposes of this item,
“principal officer” means an officer of the organization who, Part I. Summary
regardless of title, has ultimate responsibility for implementing
the decisions of the organization's governing body, or for Because Part I generally reports information reported
supervising the management, administration, or operation of the TIP elsewhere on the form, complete Part I after the other
organization. parts of the form are completed. See General
Instructions, Section C, earlier.
If a change in responsible party occurs after the return is
TIP filed, use Form 8822-B to notify the IRS of the new Complete lines 3–5 and 7–22 by using applicable references
responsible party. made in Part I to other items.
Item G. Gross receipts. On Form 990, Part VIII, column A, add Line 1. Describe the organization's mission or its most
line 6b (both columns (i) and (ii)), line 7b (both columns (i) and significant activities for the year, whichever the organization
(ii)), line 8b, line 9b, line 10b, and line 12, and enter the total wishes to highlight, on the summary page.
here. See the exceptions from filing Form 990 based on gross Line 2. Check this box if the organization answered “Yes” on
receipts and total assets as described in General Instructions, Part IV, line 31 or 32, and complete Schedule N (Form 990), Part
Sections A and B, earlier. I or Part II.
Item H. Group returns. If the organization answers “No” to Line 6. Enter the number of volunteers, full-time and part-time,
Item H(a), it shouldn't check a box in Item H(b). If the including volunteer members of the organization's governing
organization answers “Yes” to Item H(a) but “No” to Item H(b), body, who provided volunteer services to the organization during
attach a list (not on Schedule O (Form 990)) showing the name, the reporting year. Organizations that don't keep track of this
address, and EIN of each local or subordinate organization information in their books and records or report this information
included in the group return. Additionally, attach a list (not on elsewhere (such as in annual reports or grant proposals) can
Schedule O) showing the name, address, and EIN of each provide a reasonable estimate, and can use any reasonable
subordinate organization not included in the group return. If the basis for determining this estimate. Organizations can, but aren't
organization answers “Yes” to Item H(a) and “Yes” to Item H(b), required to, provide an explanation on Schedule O (Form 990) of
attach a list (not on Schedule O) showing the name, address, how this number was determined, the number of hours those
and EIN of each subordinate organization included in the group volunteers served during the tax year, and the types of services
return. See Regulations section 1.6033-2(d)(2)(ii). A central or or benefits provided by the organization's volunteers.
subordinate organization filing an individual return should not
attach such a list. Enter in Item H(c) the four-digit group Line 7b. If the organization isn't required to file a Form 990-T for
exemption number (GEN) if the organization is filing a group the tax year, enter “0.” If the organization hasn't yet filed Form
return, or if the organization is a central or subordinate 990-T for the tax year, provide an estimate of the amount it
organization in a group exemption and is filing a separate expects to report on Form 990-T, Part I, line 11, when it is filed.
return. Don't confuse the four-digit GEN with the nine-digit EIN Lines 8–19. If this is an initial return, or if the organization filed
reported on Item D of the form's heading. A central Form 990-EZ or 990-PF in the prior year, leave the “Prior Year”
organization filing a group return must not report its own EIN in column blank. Use the same lines from the 2021 Form 990 to
Item D, but report the special EIN issued for use with the group determine what to report for prior year revenue and expense
return. amounts.
If attaching a list: Line 16a. Enter the total of (i) the fees for professional
• Enter the form number (“Form 990”) and tax year, fundraising services reported in Part IX, column (A), line 11e;
• Enter the group exemption name and EIN, and and (ii) the portion of the amount reported in Part IX, column (A),
• Enter the four-digit GEN. lines 5 and 6, that comprises fees for professional fundraising
services paid to officers, directors, trustees, key employees, and

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disqualified persons, whether or not such persons are                 preparer's authorization or revoke it before it ends, see Pub. 947, 
employees of the organization. Exclude the latter amount from         Practice Before the IRS and Power of Attorney.
Part I, line 15.
                                                                           Check “No” if the IRS should contact the organization or its 
Part II. Signature Block                                              principal officer listed in Item F of the heading on page 1, rather 
The return must be signed by the current president, vice              than the paid preparer.
president, treasurer, assistant treasurer, chief accounting officer, 
                                                                      Part III. Statement of Program Service 
or other corporate officer (such as a tax officer) who is 
authorized to sign as of the date this return is filed. A receiver,   Accomplishments
trustee, or assignee must sign any return he or she files for a       Check the box in the heading of Part III if Schedule O (Form 990) 
corporation or association. See Regulations section 1.6012-3(b)       contains any information pertaining to this part. Part III requires 
(4). For a trust, the authorized trustee(s) must sign. The            reporting regarding the organization's program service 
definition of “officer” for purposes of Part II is different from the accomplishments. A program service is an activity of an 
definition of officer (see Glossary) used to determine which          organization that accomplishes its exempt purpose. Examples of 
officers to report elsewhere on the form and schedules, and from      program service accomplishments can include:
the definition of principal officer for purposes of the Form 990      •    A section 501(c)(3) organization's charitable activities such as 
heading (see Glossary).                                               a hospital's provision of charity care under its charity care policy, 
                                                                      a college's provision of higher education to students under a 
Paid Preparer                                                         degree program, a disaster relief organization's provision of 
Generally, anyone who is paid to prepare the return must sign         grants or assistance to victims of a natural disaster, or a nursing 
the return, list the preparer taxpayer identification number          home's provision of rehabilitation services to residents;
(PTIN), and fill in the other blanks in the Paid Preparer Use Only    •    A section 501(c)(5) labor union's conduct of collective 
area. An employee of the filing organization isn't a paid preparer.   bargaining on behalf of its members;
                                                                      •    A section 501(c)(6) business league's conduct of meetings for 
  The paid preparer must:                                             members to discuss business issues; or
• Sign the return in the space provided for the preparer's            •    A section 501(c)(7) social club's operation of recreational and 
signature;                                                            dining facilities for its members.
• Enter the preparer information, including the preparer's PTIN; 
and                                                                        Don't report a fundraising activity as a program service 
• Give a copy of the return to the organization.                      accomplishment unless it is substantially related to the 
                                                                      accomplishment of the organization's exempt purposes (other 
  Any paid preparer can apply for and obtain a PTIN online at         than by raising funds).
IRS.gov/PTIN or by filing Form W-12, IRS Paid Preparer Tax 
Identification Number (PTIN) Application and Renewal.                 Line 1.  Describe the organization's mission as articulated in its 
                                                                      mission statement or as otherwise adopted by the organization's 
        Enter the paid preparer's PTIN, not his or her social         governing body, if applicable. If the organization doesn’t have 
  !     security number (SSN), in the “PTIN” box in the paid          a mission that has been adopted or ratified by its governing 
CAUTION preparer's block. The IRS won't redact the paid 
                                                                      body, enter “None.”
preparer's SSN if such SSN is entered on the paid preparer's 
block. Because Form 990 is a publicly disclosable document,           Line 2.  Answer “Yes” if the organization undertook any new 
any information entered in this block will be publicly disclosed      significant program services prior to the end of the tax year that 
(see Appendix D). For more information about applying for a           it didn’t describe in a prior year's Form 990 or 990-EZ. Describe 
PTIN online, go to the IRS website at IRS.gov/TaxPros.                these items on Schedule O (Form 990). If any are among the 
                                                                      activities described on Form 990, Part III, line 4, the organization 
Note. A paid preparer may sign original or amended returns by         can reference the detailed description on line 4. If the 
rubber stamp, mechanical device, or computer software                 organization has never filed a Form 990 or 990-EZ, answer “No.”
program.                                                              Line 3.  Answer “Yes” if the organization made any significant 
                                                                      changes prior to the end of the tax year in how it conducts its 
Paid Preparer Authorization                                           program services to further its exempt purposes, or if the 
On the last line of Part II, check “Yes” if the IRS can contact the   organization ceased conducting significant program services 
paid preparer who signed the return to discuss the return. This       that had been conducted in a prior year. Describe these items on 
authorization applies only to the individual whose signature          Schedule O (Form 990).
appears in the Paid Preparer Use Only section of Form 990. It                  An organization must report new, significant program 
doesn’t apply to the firm, if any, shown in that section.                  TIP services, or significant changes in how it conducts 
  By checking “Yes,” the organization is authorizing the IRS to                program services on its Form 990, Part III, rather than in 
contact the paid preparer to answer any questions that arise          a letter to IRS Exempt Organizations Determinations (“EO 
during the processing of the return. The organization is also         Determinations”). EO Determinations no longer issues letters 
authorizing the paid preparer to:                                     confirming the tax-exempt status of organizations that report 
• Give the IRS any information missing from the return;               such new services or significant changes.
• Call the IRS for information about processing the return; and       Lines 4a–4c. All organizations must describe their 
• Respond to certain IRS notices about math errors, offsets,          accomplishments for each of their three largest program 
and return preparation.                                               services, as measured by total expenses incurred (not including 
  The organization isn't authorizing the paid preparer to bind        donated services or the donated use of materials, equipment, or 
the organization to anything or otherwise represent the               facilities). If there were three or fewer of such activities, describe 
organization before the IRS.                                          each program service activity. The organization can report on 
                                                                      Schedule O (Form 990) additional activities that it considers of 
  The authorization will automatically end no later than the due      comparable or greater importance, although smaller in terms of 
date (excluding extensions) for filing of the organization's 2023     expenses incurred (such as activities conducted with volunteer 
Form 990. If the organization wants to expand the paid                labor).

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  Code.   For the 2022 tax year, leave this blank.
                                                                        Part IV. Checklist of Required 
  Expenses and grants.    For each program service reported 
on lines 4a–4c, section 501(c)(3) and 501(c)(4) organizations           Schedules
must enter total expenses included on Part IX, line 25, column          For each “Yes” answer to a question on Form 990, Part IV, 
(B), and total grants and allocations (if any) included within such     complete the applicable schedule (or part or line of the 
total expenses that were reported on Part IX, lines 1–3, column         schedule). See the Glossary and instructions for the pertinent 
(B). For all other organizations, entering these amounts is             schedules for definitions of terms and explanations that are 
optional.                                                               relevant to questions in this part.
  Revenue.  For each program service, section 501(c)(3) and 
501(c)(4) organizations must report any revenue derived directly          The organization isn't required to answer “Yes” to a question 
from the activity, such as fees for services or from the sale of        on Form 990, Part IV, or complete the schedule (or part of a 
goods that directly relate to the listed activity. This revenue         schedule) to which the question is directed if the organization 
includes program service revenue reported on Part VIII, line 2,         isn't required to provide any information in the schedule (or part 
column (A), and includes other amounts reported on Part VIII,           of the schedule). Thus, a minimum dollar threshold for reporting 
lines 3–11, as related or exempt function revenue. Also include         information on a schedule may be relevant in determining 
unrelated business income from a business that exploits an              whether the organization must answer “Yes” on a question on 
exempt function, such as advertising in a journal. For this             Form 990, Part IV.
purpose, charitable contributions and grants (including the             Line 1. Answer “Yes” if the organization is a section 501(c)(3) 
charitable contribution portion, if any, of membership dues)            organization that isn't a private foundation. Answer “Yes” if the 
reported on Part VIII, line 1, aren't considered revenue derived        organization claims section 501(c)(3) status but hasn't yet filed a 
from program services. For organizations other than section             Form 1023 or Form 1023-EZ application or received a 
501(c)(3) and 501(c)(4) organizations, entering these amounts is        determination letter recognizing its section 501(c)(3) status. All 
optional.                                                               other organizations answer “No.”
  Description of program services.       For each program 
service reported, include the following.                                Line 2. Answer “Yes” if any of the following are satisfied.
• Describe program service accomplishments through specific             • A section 501(c)(3) organization met the 33 / % support test 1 3
measurements such as clients served, days of care provided,             of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi); 
number of sessions or events held, or publications issued.              checks the box on Schedule A (Form 990), Part II, line 13, 16a, 
• Describe the activity's objective, for both this time period and      or 16b; and received from any one contributor, during the year, 
the longer-term goal, if the output is intangible, such as in a         contributions of the greater of $5,000 (in money or property) or 
research activity.                                                      2% of the amount on Form 990, Part VIII, line 1h. An 
• Give reasonable estimates for any statistical information if          organization filing Schedule B (Form 990) can limit the 
exact figures aren't readily available. Indicate that this              contributors it reports on Schedule B (Form 990) using this 
information is estimated.                                               greater-than-$5,000/2% threshold only if it checks the box on 
• Be clear, concise, and complete in the description. Use               Schedule A (Form 990), Part II, line 13, 16a, or 16b.
Schedule O (Form 990) if additional space is needed.                    • A section 501(c)(3) organization didn’t meet the 33 / % 1 3
  Donated services or use of equipment, materials, or                   support test of the regulations under sections 509(a)(1) and 
facilities. The organization can report the amount of any               170(b)(1)(A)(vi), and received during the year contributions of 
donated services, or use of materials, equipment, or facilities it      $5,000 or more from any one contributor.
received or used in connection with a specific program service,         • A section 501(c)(7), 501(c)(8), or 501(c)(10) organization 
on the lines for the narrative description of the appropriate           received, during the year, (a) contributions of any amount for 
program service. However, don't include these amounts in                use exclusively for religious, charitable, scientific, literary, or 
revenue, expenses, or grants reported on Part III, lines 4a–4e,         educational purposes, or for the prevention of cruelty to children 
even if prepared according to generally accepted accounting             or animals; or (b) contributions of $5,000 or more not exclusively 
principles.                                                             for such purposes from any one contributor.
  Public interest law firm. A public interest law firm exempt           • Any other organization that received, during the year, 
under section 501(c)(3) or section 501(c)(4) must include a list of     contributions of $5,000 or more from any one contributor.
all the cases in litigation or that have been litigated during the              Don't attach substitutes for Schedule B (Form 990).
year. For each case:
• Describe the matter in dispute,                                       CAUTION!
• Explain how the litigation will benefit the public generally, and
• Enter the fees sought and recovered.                                  Line 3. All organizations must answer this question, even if they 
See Rev. Proc. 92-59, 1992-2 C.B. 411.                                  aren't subject to a prohibition against political campaign 
                                                                        activities. Answer “Yes” whether the activity was conducted 
Line 4d. Other program services.  Enter on Schedule O (Form             directly or indirectly through a disregarded entity or a joint 
990) the organization's other program services. The detailed            venture or other arrangement treated as a partnership for 
description required for the three largest program services need        federal income tax purposes and in which the organization is an 
not be provided for these other program services. Section 501(c)        owner.
(3) and 501(c)(4) organizations must report on line 4d their total 
revenues reported on Part VIII, line 2, column (A), and their total     Line 4. Complete only if the organization is a section 501(c)(3) 
expenses (including grants) reported on Part IX, column (B), that       organization. Other organizations leave this line blank. Answer 
are attributable to these other program services, and must report       “Yes” if the organization engaged in lobbying activities or had 
on Part III, line 4e, their total program service expenses from         a section 501(h) election in effect during the tax year. All section 
Part III, lines 4a–4d. For all other organizations, entering these      501(c)(3) organizations that had a section 501(h) election in 
amounts is optional. The organization may report the                    effect during the tax year must complete Schedule C (Form 
non-contribution portion of membership dues on line 4d or               990), Part II-A, whether or not they engaged in lobbying activities 
allocate that portion among lines 4a–4c.                                during the tax year.
                                                                        Line 5. Answer “Yes” only if the organization is a section 501(c)
                                                                        (4), 501(c)(5), or 501(c)(6) organization that receives 
                                                                        membership dues, assessments, or similar amounts as defined 
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in Rev. Proc. 98-19, 1998-1 C.B. 547. Other organizations but has prepared, for the year for which it is completing this
answer “No.” return, a financial statement that wasn't audited, the organization
can (but isn't required to) provide the reconciliations contained
Line 6. Answer “Yes” if the organization maintained at any time
on Schedule D (Form 990), Parts XI–XII.
during the organization's tax year a donor advised fund or
another similar fund or account (that is, any account over which Line 12b. Answer “Yes” if the organization was included in
the donor or a person appointed by the donor had advisory consolidated, independent audited financial statements for
privileges over the use or investment of any portion of the the year for which it is completing this return. All other
account, but which isn't a donor advised fund). Examples of organizations answer “No.” Answer “Yes” if the organization is
other similar funds or accounts include, but aren't limited to, the reporting for a short year that is included in, but not identical to,
types of funds or accounts described as exceptions to the the period for which the audited financial statements were
Glossary definition of a donor advised fund. obtained.
Line 7. Answer “Yes” if the organization received or held any Line 13. Answer “Yes” if the organization checked the box on
conservation easement at any time during the year, regardless Schedule A (Form 990), Part I, line 2, indicating that it is a
of how the organization acquired the easement or whether a school.
charitable deduction was claimed by a donor of the easement.
Lines 14a–14b. Answer “Yes” on line 14a if the organization
Line 8. Answer “Yes” if, at any time during the year, the maintained an office, or had employees or agents, or
organization maintained collections of works of art, historical independent contractors outside the United States. Answer
treasures, and other similar assets as described in ASC “Yes” on line 14b if the organization had aggregate revenue or
958-360-45, whether or not the organization reported revenue expenses of more than $10,000 from or attributable to
and assets related to such collections in its financial statements. grantmaking, fundraising activities, business, investment, and
program service activities outside the United States, or if the
Organizations that answer “Yes” on line 8 will often
book value of the organization's aggregate investments in
TIP answer “Yes” on Part IV, line 30, which addresses
current-year noncash contributions of such items. foreign partnerships, foreign corporations, and other foreign
entities was $100,000 or more at any time during the tax year.
Line 9. Answer “Yes” if, at any time during the organization's tax In the case of indirect investments made through investment
year, the organization (1) had an escrow or custodial account; entities, the extent to which revenue or expenses are taken into
(2) provided credit counseling services and/or debt account in determining whether the $10,000 threshold is
management plan services, such as credit repair or debt exceeded will depend upon whether the investment entity is
negotiations; or (3) acted as an agent, trustee, custodian, or treated as a partnership or corporation for U.S. tax purposes. For
other intermediary for contributions or other assets not included example, an organization with an interest in a foreign partnership
in Part X. would need to take into account its share of the partnership's
revenue and expenses in determining whether the $10,000
Line 10. Answer “Yes” if the organization, a related threshold is exceeded. An organization with an investment in a
organization, or an organization formed and maintained foreign corporation would need to take into account dividends it
exclusively to further one or more exempt purposes of the receives from the corporation, but wouldn't need to take into
organization (such as a foundation formed and maintained account or report any portion of the revenues, expenses, or
exclusively to hold endowment funds to provide scholarships expenditures of a foreign corporation in which it holds an
and other funds for a college or university described within investment, provided that the corporation is treated as a
section 501(c)(3)) held assets in donor-restricted endowment separate corporation for U.S. tax purposes.
funds board designated (quasi), , or endowment funds at any
time during the year, whether or not the organization follows Line 15. Answer “Yes” if the organization reported on Part IX,
ASC 958, or reports endowment funds in Part X, line 31. See the line 3, column (A), more than $5,000 of grants and other
instructions for Schedule D (Form 990), Part V, for the definitions assistance to any foreign organization or entity (including a
of these types of endowment funds. foreign government), or to a domestic organization or
domestic individual for the purpose of providing grants or other
Line 11. Answer “Yes” if the organization reported an amount assistance to a designated foreign organization or
for land, buildings, equipment, or leasehold improvements on organizations.
Part X, line 10; an amount for other liabilities on Part X, line 25;
or if its financial statements for the tax year included a footnote Line 16. Answer “Yes” if the organization reported on Part IX,
that addresses its liability for uncertain tax positions under FIN line 3, column (A), more than $5,000 of aggregate grants and
48 (FASB ASC 740) (including a statement that the organization other assistance to foreign individuals, or to domestic
had no liability for uncertain tax positions). Also, answer “Yes” if organizations or domestic individuals for the purpose of
the organization reported in Part X an amount for providing grants or other assistance to a designated foreign
investments-other securities, investments-program related, or individual or individuals.
other assets, on any of line 12,13, or 15, that is 5% or more of Lines 17–18. Answer “Yes” on line 17 if the total amount
the total assets reported on Part X, line 16. reported for professional fundraising services in Part IX
Line 12a. Answer “Yes” if the organization received separate, (line 11e, plus the portion of the line 6 amount attributable to
independent audited financial statements for the year for professional fundraising services) exceeds $15,000.
which it is completing this return, or if the organization is Answer “Yes” on line 18 if the sum of the amounts reported
reporting for a short year that is included in, but not identical to, on lines 1c and 8a of Form 990, Part VIII, exceeds $15,000. An
the period for which the audited financial statements were organization that answers “No” should consider whether to
obtained. All other organizations answer “No.” Answer “No” if the complete Schedule G (Form 990) in order to report its
organization was included in consolidated audited financial fundraising activities or gaming activities for state or other
statements, unless the organization also received separate reporting purposes.
audited financial statements.
Line 20a. Answer “Yes” if the organization, directly or indirectly
An accountant's compilation or review of financial through a disregarded entity or joint venture treated as a
statements isn't considered to be an audit and doesn't produce partnership for federal income tax purposes, operated one or
audited financial statements. If the organization answers “No,” more hospital facilities at any time during the tax year. Except

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in the case of a group return, don't include hospital facilities Line 24b. For purposes of line 24b, the organization need not
operated by another organization that is treated as a separate include the following as investments of proceeds.
taxable or tax-exempt corporation for federal income tax • Any investment of proceeds relating to a reasonably required
purposes. For group returns, answer “Yes” if any subordinate reserve or replacement fund as described in section 148(d).
included in the group return operated such a hospital facility. • Any investment of proceeds properly characterized as
replacement proceeds as defined in Regulations section
Line 20b. If the organization operated one or more hospital
1.148-1(c).
facilities at any time during the tax year, then it must attach a
copy of its most recent audited financial statements. If the • Any investment of net proceeds relating to a refunding
escrow as defined in Regulations section 1.148-1(b).
organization was included in consolidated audited financial
Temporary period exceptions are described in section 148(c)
statements but not separate audited financial statements for the
and Regulations section 1.148-2(e). For example, there is a
tax year, then it must attach a copy of the consolidated financial
3-year temporary period applicable to proceeds spent on
statements, including details of consolidation (whether or not
expenditures for capital projects and a 13-month temporary
audited).
period applicable to proceeds spent on working capital
Line 21. Answer “Yes” if the organization reported on Part IX, expenditures.
line 1, column (A), more than $5,000 of grants and other Line 24c. For purposes of line 24c, the organization is treated
assistance to any domestic organization, or to any domestic as maintaining an escrow account if such account is maintained
government. For instance, answer “No” if the organization made by a trustee for tax-exempt bonds issued for the benefit of the
a $4,000 grant to each of two domestic organizations and no organization.
other grants. Don't report grants or other assistance provided to Line 24d. Answer “Yes” if the organization has received a
domestic organizations or domestic governments for the letter ruling that its obligations were issued on behalf of a state or
purpose of providing grants or other assistance to designated local governmental unit; meets the conditions for issuing
foreign organizations or foreign individuals. tax-exempt bonds as set forth in Rev. Rul. 63-20, 1963-1 C.B.
Section 501(c)(21) trusts. Use Schedule I (Form 990) to 24 (see Rev. Proc. 82-26, 1982-1 C.B. 476); or is a constituted
report amounts over $5,000 paid by the trust (1) to the Federal authority organized by a state or local governmental unit to issue
Black Lung Disability Trust Fund pursuant to section 3(b)(3) of tax-exempt bonds in order to further public purposes (see Rev.
Public Law 95-227, or (2) for insurance exclusively covering Rul. 57-187, 1957-1 C.B. 65). Also answer “Yes” if the
liabilities under sections 501(c)(21)(A)(i)(I) and 501(c)(21)(A)(i) organization has outstanding qualified scholarship funding
(IV). For details, see Regulations section 1.501(c)(21)-1(d). bonds under section 150(d) or bonds of a qualified volunteer fire
Line 22. Answer “Yes” if the organization reported on Part IX, department under section 150(e).
line 2, column (A), more than $5,000 of aggregate grants and Lines 25a–25b. Complete lines 25a and 25b only if the
other assistance to or for domestic individuals. Don't report organization is a section 501(c)(3), 501(c)(4), or 501(c)(29)
grants or other assistance provided to or for domestic individuals organization. If the organization isn't described in section 501(c)
for the purpose of providing grants or other assistance to (3), 501(c)(4), or 501(c)(29), skip lines 25a and 25b and leave
designated foreign organizations or foreign individuals. them blank. On line 25b, answer “Yes” if the organization
Section 501(c)(21) trusts. Use Schedule I (Form 990) to became aware, prior to filing this return, that it engaged in an
report amounts over $5,000 paid by the black lung trust to or for excess benefit transaction with a disqualified person in a
the benefit of miners or their beneficiaries other than amounts prior year, and if the transaction hasn’t been reported on any of
included on line 21. Such payments could include direct the organization’s prior Forms 990 or 990-EZ.
payment of medical bills, etc., authorized by the Act and
An excess benefit transaction can have serious
accident and health benefits for retired miners and their spouses
implications for the disqualified person that entered
and dependents. TIP
into the transaction with the organization, any
Line 23. Answer “Yes” if the organization: organization managers that knowingly approved of the
• Listed in Part VII a former officer director trustee key , , , transaction, and the organization itself. A section 501(c)(3),
employee, or highest compensated employee; or 501(c)(4), or 501(c)(29) organization that becomes aware that it
• Reported for any person listed in Part VII more than $150,000 may have engaged in an excess benefit transaction should
of reportable compensation and other compensation. obtain competent advice regarding section 4958, pursue
Also answer “Yes” if, under the circumstances described in correction of any excess benefit, and take other appropriate
the instructions for Part VII, Section A, line 5, the filing steps to protect its interests with regard to such transaction and
organization had knowledge that any person listed in Part VII, the potential impact it could have on the organization's continued
Section A, received or accrued compensation from an exempt status. See Appendix G. Section 4958 Excess Benefit
unrelated organization for services rendered to the filing Transactions, later, for a discussion of section 4958; Schedule L
organization. (Form 990), Transactions With Interested Persons, Part I; and
Form 4720, Schedule I, regarding reporting of excess benefit
Line 24. Lines 24a–24d involve questions regarding transactions.
tax-exempt bonds. All organizations must answer “Yes” or “No”
on line 24a. Those organizations that answer “Yes” on line 24a Lines 26–28. Lines 26 through 28 ask questions about loans
must also answer lines 24b through 24d and complete and other receivables and payables between the organization
Schedule K (Form 990), Supplemental Information on and certain interested persons, and certain direct and indirect
Tax-Exempt Bonds. Those that answer “No” to line 24a can skip business transactions between the organization and governance
to line 25a. and management officials of the organization or their associated
Line 24a. Answer “Yes” and complete Schedule K (Form businesses or family members. All organizations must answer
990) for each tax-exempt bond issued by or for the benefit of these questions. The organization should review carefully the
the organization after December 31, 2002 (including refunding instructions for Schedule L (Form 990), Parts II–IV, before
bonds) with an outstanding principal amount of more than answering these questions and completing Schedule L (Form
$100,000 as of the last day of the organization's tax year. For 990).
this purpose, bonds that have been legally defeased, and as a
result are no longer treated as a liability of the organization, Line 29. The organization is required to answer “Yes” on line 29
aren't considered outstanding. if it received during the year more than $25,000 in fair market

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value (FMV) of donations, gifts, grants, or other contributions Line 37. Answer “Yes” if, at any time during the year, the
of property other than cash, regardless of the manner received organization conducted more than 5% of its activities, measured
(such as for use in a charity auction). Don't include by total gross revenue for the tax year or total assets of the
contributions of services or use of facilities. organization at the end of its tax year, whichever is greater,
Line 30. The organization is required to answer “Yes” on line 30 through an unrelated organization that is treated as a
if during the year it received as a donation, gift, grant, or other partnership for federal income tax purposes, and in which the
contribution: organization was a partner or member at any time during the tax
• Any work of art historical treasure, , historical artifact, year. The 5% test is applied on a partnership-by-partnership
scientific specimen, archaeological artifact, or similar asset, basis, although direct ownership by the organization and indirect
including a fractional interest, regardless of amount or whether ownership through disregarded entities or tiered entities treated
the organization maintains collections of such items; or as partnerships are aggregated for this purpose. The
• Any qualified conservation contributions regardless of organization need not report on Schedule R (Form 990), Part VI,
whether the contributor claimed a charitable contribution either (1) the conduct of activities through an organization
deduction for such contribution. treated as a taxable or tax-exempt corporation for federal
income tax purposes, or (2) unrelated partnerships that meet
See the instructions for Schedule M (Form 990), Noncash both of the following conditions.
Contributions, for definitions of these terms. • 95% or more of the filing organization's gross revenue from
the partnership for the partnership's tax year ending with or
Lines 31–32. The organization must answer “Yes” if it within the organization's tax year is described in sections 512(b)
liquidated, terminated, dissolved, ceased operations, or (1), 512(b)(2), 512(b)(3), and 512(b)(5), such as interest,
engaged in a significant disposition of net assets during the dividends, royalties, rents, and capital gains (including unrelated
year. See the instructions for Schedule N (Form 990) for debt-financed income).
definitions and explanations of these terms and transactions or • The primary purpose of the filing organization's investment in
events, and a description of articles of dissolution and other the partnership is the production of income or appreciation of
information that must be filed with Form 990. property and not the conduct of a section 501(c)(3) charitable
Note that a significant disposition of net assets may result activity such as program-related investing.
from either an expansion or contraction of operations.
Line 38. Answer “Yes” if the organization completed
Organizations that answer “Yes” on either of these questions
must also check the box in Part I, line 2, and complete Schedule O (Form 990).
Schedule N (Form 990), Part I or Part II. Schedule O (Form 990) must be completed and filed by
all organizations that file Form 990. All filers must
Lines 33–34. The organization is required to report on TIP
provide narrative responses to certain questions (for
Schedule R (Form 990) certain information regarding ownership
example, Part VI, lines 11b and 19) on Schedule O (Form 990).
or control of, and transactions with, its disregarded entities
Certain filers must provide narrative responses to other
and tax-exempt and taxable related organizations. An
questions (for example, Part III, line 4d; Part V, line 3b; Part VI,
organization that answers “Yes” on line 33 or 34 must enter its
lines 2–7b, 9, 12c, and 15a–b, for “Yes” responses; Part VI, lines
disregarded entities and related organizations on Schedule R
8a–b and 10b, for “No” responses; and Part XII, line 3b, for a
(Form 990) and provide specified information regarding such
“No” response). All filers can supplement their answers to other
organizations.
Form 990 questions on Schedule O (Form 990).
Report disregarded entities on Schedule R (Form 990), Part I;
related tax-exempt organizations on Part II; related organizations
taxable as partnerships on Part III; and any related organizations Part V. Statements Regarding Other
taxable as C or S corporations or trusts on Part IV. IRS Filings and Tax Compliance
Lines 35a–35b. If an organization was a controlled entity of Check the box in the heading of Part V if Schedule O (Form 990)
the filing organization under section 512(b)(13) during the tax contains any information pertaining to this part.
year, the filing organization must answer “Yes” on line 35a. It See Glossary for definitions of terms used in the
must answer “Yes” on line 35b and complete Schedule R (Form TIP questions in this section.
990), Part V, line 2, if it either (1) received or accrued from its
controlled entity any interest, annuities, royalties, or rent,
regardless of amount, during the tax year; or (2) engaged in Some questions in this part pertain to other IRS forms.
another type of transaction (see Schedule R (Form 990) for a list TIP Forms are available by downloading from the IRS
of transactions) with the controlled entity, if the amounts involved website at IRS.gov/OrderForms. Also see Appendix H.
during the tax year for that type of transaction exceeded Forms and Publications To File or Use.
$50,000. See the Glossary and the Instructions for Schedule R
(Form 990). Line 1a. The organization must use Form 1096, Annual
Controlled entities are a subset of related organizations. Summary and Transmittal of U.S. Information Returns, to
Answer “No” to line 35a if the organization had no related transmit to the IRS paper Forms 1099, 1098, 5498, and W-2G,
organizations during the tax year. If the answer to line 35a is which are information returns reporting certain amounts paid or
“No,” leave line 35b blank. received by the organization. Report all such returns filed for the
calendar year ending with or within the organization's tax year. If
Line 36. Complete line 36 only if the organization is a section the organization transmits any of these forms electronically, add
501(c)(3) organization and engaged in a transaction over this number to the total reported. Examples of payments
$50,000 during the tax year with a related organization that requiring Form 1099 reporting include certain payments to
was tax exempt under a section other than section 501(c)(3). All independent contractors for services rendered. Report on this
other organizations leave this line blank and go to line 37. See line Forms 1099, 1098, 5498, and W-2G filed by reporting
the Instructions for Schedule R (Form 990) for more information agents of the filing organization, including common paymasters
on what needs to be reported on Schedule R (Form 990), Part V, and payroll agents, for the calendar year ending with or within
line 2. the organization's tax year. Enter -0- if the organization didn't file
any such forms for the calendar year ending with or within its tax

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year, or if the organization is filing for a short year and no If “Yes,” electronically file FinCEN Form 114, Report of Foreign
calendar year ended within its tax year. Bank and Financial Accounts (FBAR), with the Department of
the Treasury using FinCEN's BSA E-Filing System. Because
Line 1b. Form W-2G pertains to certain gambling winnings.
FinCEN Form 114 isn't a tax form, don't file it with Form 990.
Line 1c. For more information on backup withholding for See FINCEN.gov for more information.
missing or incorrect names or taxpayer identification numbers,
see Pub. 1281, Backup Withholding for Missing and Incorrect Line 4b. Enter the name of each foreign country in which a
Name/TIN(s). If backup withholding rules didn't apply to the foreign account described on line 4a is located. Use Schedule O
organization because it didn't make a reportable payment to a (Form 990) if more space is needed.
vendor or provide reportable gaming (gambling) winnings to a Line 5. Answer “Yes” on line 5a if the organization was party to
prize winner, then leave line 1c blank. a prohibited tax shelter transaction as described in section
Line 2a. Include on this line the number of the organization's 4965(e) at any time during the organization's tax year. A
employees (not the number of Forms W-2) reported on a Form prohibited tax shelter transaction is any listed transaction, within
W-3, Transmittal of Wage and Tax Statements, by both the filing the meaning of section 6707A(c)(2), and any prohibited
organization and reporting agents of the filing organization, reportable transaction. A prohibited reportable transaction is a
including common paymasters and payroll agents, for the confidential transaction within the meaning of Regulations
calendar year ending with or within the filing organization's tax section 1.6011-4(b)(3), and a transaction with contractual
year. Enter -0- if the organization didn't have any employees protection within the meaning of Regulations section 1.6011-4(b)
during the calendar year ending with or within its tax year, or if (4). For more information on prohibited tax shelter transactions,
the organization is filing for a short year and no calendar year go to IRS.gov.
ended within its tax year. An organization that files Form 990 (other than a section 527
Line 2b. If the organization reported at least one employee on political organization) and that is a party to a prohibited tax
line 2a, answer whether the organization or reporting agents of shelter transaction must file Form 8886-T, Disclosure by
the organization filed all required federal employment tax returns Tax-Exempt Entity Regarding Prohibited Tax Shelter
(which include Form 940, Employer's Annual Federal Transaction, and may also have to file Form 4720, Return of
Unemployment (FUTA) Tax Return; and Form 941, Employer's Certain Excise Taxes Under Chapters 41 and 42 of the Internal
QUARTERLY Federal Tax Return) relating to such employees. Revenue Code, and pay an excise tax imposed by section 4965.
For more information, see the discussion of employment taxes in For more information, see the instructions for Forms 8886-T and
Pub. 557. The organization may leave line 2b blank if it didn't 4720.
report any employees on line 2a. Line 6. Answer “Yes” on line 6a only if the organization has
Line 3a. Check “Yes” on line 3a if the organization's total gross annual gross receipts that are normally greater than $100,000
income from all of its unrelated trades or businesses is and if it solicited contributions not deductible under section 170
$1,000 or more for the tax year. See Pub. 598, Tax on Unrelated during the tax year.
Business Income of Exempt Organizations, for a description of Any fundraising solicitation (including solicitation of member
unrelated business income and the Form 990-T filing dues) by or on behalf of any section 501(c) or 527 organization
requirements for organizations having such income. that isn't eligible to receive contributions deductible as
charitable contributions for federal income tax purposes must
Neither Form 990-T nor Form 990 is a substitute for the include an explicit statement that contributions or gifts to it aren't
! other. Report on Form 990 items of income and expense deductible as charitable contributions. The statement must be in
CAUTION that are also required to be reported on Form 990-T
an easily recognizable format whether the solicitation is made in
when the organization is required to file both forms. written or printed form, by television or radio, or by telephone.
Line 3b. Answer “Yes” if the organization checked “Yes” on Failure to disclose that contributions aren't deductible could
line 3a and filed Form 990-T by the time this Form 990 is filed. result in a penalty of $1,000 for each day on which a failure
Check “No” if the organization answered “Yes” on line 3a but occurs. The maximum penalty for failures by any organization,
hasn’t filed Form 990-T by the time this Form 990 is filed, even if during any calendar year, shall not exceed $10,000. See section
the organization has applied for an extension to file Form 990-T. 6710 for details. In cases where the failure to make the
If “No” on line 3b, provide an explanation on Schedule O (Form disclosure is due to intentional disregard of the law, more severe
990). penalties apply. No penalty will be imposed if the failure is due to
reasonable cause.
All tax-exempt organizations must pay estimated taxes
All organizations that qualify under section 170(c) to receive
! for their unrelated business income if they expect contributions that are deductible as charitable contributions for
CAUTION their tax liability to be $500 or more. Use Form 990-W,
Estimated Tax on Unrelated Business Taxable Income for federal income tax purposes (such as domestic section 501(c)
Tax-Exempt Organizations, to compute these amounts. (3) organizations other than organizations that test for public
safety) should answer “No” on line 6a.
Line 4a. Answer “Yes” if either (1) or (2) below applies. Line 7. Line 7 is directed only to organizations that can receive
1. At any time during the calendar year ending with or within deductible charitable contributions under section 170(c). See
the organization's tax year, the organization had an interest in, Pub. 526, Charitable Contributions, for a description of such
or signature or other authority over, a financial account in a organizations. All other organizations should leave lines 7a
foreign country (such as a bank account, securities account, or through 7h blank and go to line 8.
other financial account); and Lines 7a and 7b. If a donor makes a payment in excess of
a. The combined value of all such accounts was more than $75 partly as a contribution and partly in consideration for goods
$10,000 at any time during the calendar year; and or services provided by the organization, the organization must
generally notify the donor of the value of goods and services
b. The accounts weren't with a U.S. military banking facility provided.
operated by a U.S. financial institution.
Example. A donor gives a charity $100 in consideration for a
2. The organization owns more than 50% of the stock in any concert ticket valued at $40 (a quid pro quo contribution). In
corporation that would answer “Yes” to item 1 above. this example, $60 would be deductible. Because the donor's

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payment exceeds $75, the organization must furnish a year. If “Yes,” complete and file Form 4720, Schedule K, to
disclosure statement even though the taxpayer's deductible calculate and pay the tax.
amount doesn't exceed $75. Separate payments of $75 or less Under section 4966, a taxable distribution includes a
made at different times of the year for separate fundraising distribution from a donor advised fund to an individual. A
events won't be aggregated for purposes of the $75 threshold. taxable distribution also includes a distribution from a donor
See section 6113 and Notice 88-120, 1988-2 C.B. 454. advised fund to an estate, partnership, association, company, or
TIP corporation unless:
• The distribution is for a charitable purpose (for example, a
Lines 7c and 7d. If the organization is required to file Form purpose described in section 170(c)(2)(B)), and
8282, Donee Information Return, to report information to the IRS • The organization exercises expenditure responsibility for the
and to donors about dispositions of certain donated property distribution.
made within 3 years after the donor contributed the property, it The above doesn't apply to distributions to any organization
must answer “Yes” and indicate the number of Forms 8282 filed. described in section 170(b)(1)(A) (other than a disqualified
Lines 7e and 7f. If, in connection with a transfer to or for the supporting organization, defined in section 4966(d)(4)), to the
use of the organization, the organization directly or indirectly sponsoring organization of such donor advised fund, or to any
pays premiums on any personal benefit contract, or there is an other donor advised fund.
understanding or expectation that any person will directly or Line 9b. Answer “Yes” if the organization made a distribution
indirectly pay such premiums, the organization must report on from a donor advised fund to a donor, donor advisor, or
Form 8870, Information Return for Transfers Associated With related person during the organization's tax year. For purposes
Certain Personal Benefit Contracts, the premiums it paid, and of this question, a related person is any family member of the
the premiums paid by others but treated as paid by the donor or donor advisor and any 35% controlled entity (as
organization. The organization must report and pay an excise defined in section 4958(f)) of the donor or donor advisor. If
tax, equal to premiums paid, on Form 4720. A personal benefit “Yes,” complete and file Form 4720, Schedule L (Form 990).
contract is generally any life insurance, annuity, or endowment If an organization makes a distribution from a
contract that benefits, directly or indirectly, the transferor, a ! donor advised fund resulting from the advice of a
member of the transferor's family, or any other person CAUTION donor, donor advisor, family member, or 35%
designated by the transferor (other than an organization controlled entity of any of these persons, which
described in section 170(c)). distribution directly or indirectly provides a more than
Line 7g. Form 8899, Notice of Income From Donated incidental benefit to one of such persons, section 4967
Intellectual Property, must be filed by certain organizations that imposes a tax on (1) the person upon whose advice the
received a charitable gift of qualified intellectual property that distribution was made, (2) the beneficiary of the
produces net income. The organization should check “Yes” if it distribution, and (3) the fund manager for knowingly
provided all required Forms 8899 for the year for net income agreeing to make the distribution. The persons liable for
produced by donated qualified intellectual property. Qualified the section 4967 tax must file Form 4720 to pay the tax. No
intellectual property is any patent, copyright (other than certain section 4967 tax will be imposed on a distribution if a tax
self-created copyrights), trademark, trade name, trade secret, has been imposed for the distribution under section 4958.
know-how, software (other than certain “canned” or
“off-the-shelf” software or self-created software), or similar If an organization makes a distribution from a donor
property, or applications or registrations of such property. If the advised fund to a donor, donor advisor, family member, or
organization didn't receive a contribution of qualified intellectual 35% controlled entity of these persons, then the
property, leave line 7g blank. transaction might be a section 4958 transaction. Such
Line 7h. A donor of (1) a motor vehicle for use on public transactions include any grant, loan, compensation, or
roads, (2) a boat, or (3) an airplane can't claim a charitable other similar payment to these persons, as well as any
contribution deduction in excess of $500 unless the donee other payment resulting in excess benefit.
organization provides the donor with a Form 1098-C,
Contributions of Motor Vehicles, Boats, and Airplanes, for the Line 10. Answer lines 10a and 10b only if the organization is
donation (or a written acknowledgment with the same exempt under section 501(c)(7).
information). See the Instructions for Form 1098-C for more
information. If the organization didn't receive a contribution of a A section 501(c)(7) organization isn't exempt from
car, boat, airplane, or other vehicle, leave line 7h blank. TIP income tax if any written policy statement, including the
governing instrument and bylaws, allows discrimination
Line 8. A sponsoring organization of a donor advised fund on the basis of race, color, or religion.
must answer “Yes” if any one of its donor advised funds had
excess business holdings at any time during the organization's However, section 501(i) allows social clubs to retain their
tax year. All other organizations should leave this line blank and exemption under section 501(c)(7) even though their
go to line 9. If “Yes,” see the instructions for Schedule C of Form membership is limited (in writing) to members of a particular
4720 to determine whether the organization is subject to the religion if the social club:
excess business holdings tax under section 4943 and is required 1. Is an auxiliary of a fraternal beneficiary society exempt
to file Form 4720. under section 501(c)(8); and
For purposes of the excise tax on excess business holdings 2. Limits its membership to the members of a particular
under section 4943, a donor advised fund is treated as a private religion, or the membership limitation is:
foundation.
a. A good-faith attempt to further the teachings or principles
Line 9. Line 9 is required to be completed by sponsoring of that religion, and
organizations maintaining a donor advised fund. All other
b. Not intended to exclude individuals of a particular race or
organizations can leave this line blank and go to line 10.
color.
Line 9a. Answer “Yes” if the organization made any taxable
distributions under section 4966 during the organization's tax Line 10a. Enter the amount of initiation fees, capital
contributions, and unusual amounts of income included in Part
VIII. Statement of Revenue, line 12, Total revenue, but not

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included in the definition of gross receipts for section 501(c)(7) transmission tariff; approved or accepted by the Federal Energy
exemption purposes as discussed in Appendix C. However, if Regulatory Commission (FERC) or under an independent
the organization is a college fraternity or sorority that charges transmission provider agreement approved or accepted by
membership initiation fees but not annual dues, don't include FERC (other than income received or accrued directly or
such initiation fees. indirectly from a member).
Line 10b. Enter the amount of gross receipts included in 3. The provision or sale of electric energy distribution
Part VIII. Statement of Revenue, line 12, Total Revenue, derived services or ancillary services, if the services are provided on a
from the general public for use of the organization's facilities, that nondiscriminatory, open-access basis to distribute electric
is, from persons other than members or their spouses, energy not owned by the mutual or electric cooperative
dependents, or guests. company:
Include the amount entered on line 10b of Form 990 on a. To end-users who are served by distribution facilities not
TIP the club's Form 990-T if required to be filed. Investment owned by the company or any of its members (other than
income earned by a section 501(c)(7) organization isn't income received or accrued directly or indirectly from a
tax-exempt income unless set aside for the following purposes: member), or
religious, charitable, scientific, literary, educational, or b. Generated by a generation facility not owned or leased by
prevention of cruelty to children or animals. the company or any of its members and which is directly
connected to distribution facilities owned by such company or
If the combined amount of an organization's gross investment any of its members (other than income received or accrued
income, and other gross income from unrelated trades or directly or indirectly from a member).
businesses, is $1,000 or more for the tax year, the organization
must report the investment income, and other unrelated 4. From any nuclear decommissioning transaction.
business income, on Form 990-T. 5. From any asset exchange or conversion transaction.
Line 11. Answer lines 11a and 11b only if the organization is For a mutual or cooperative telephone company, gross
exempt under section 501(c)(12). income doesn't include amounts received or accrued either from
One of the requirements that an organization must meet to another telephone company for completing long distance calls to
qualify under section 501(c)(12) is that at least 85% of its gross or from or between the telephone company's members, from
income consists of amounts collected from members for the sole qualified pole rentals, from the sale of display listings in a
purpose of meeting losses and expenses. For purposes of directory furnished to the telephone company's members, or
section 501(c)(12), the term “gross income” means gross from prepayment of a loan under section 306A, section 306B, or
receipts without reduction for any cost of goods sold. section 311 of the Rural Electrification Act of 1936 (as in effect
on January 1, 1987).
Member income for purposes of this 85% Member Income
Test is income derived directly from the members to pay for If the calculated member income percentage for a
services that form the basis for tax exemption under section TIP section 501(c)(12) organization is less than 85% for the
501(c)(12), and includes payments for purchases of water, tax year, then the organization fails to qualify for
electricity, and telephone service. Member income doesn't tax-exempt status for that year, and it must file Form 1120, U.S.
include interest income, gains from asset or security sales, or Corporation Income Tax Return, in lieu of Form 990 or 990-EZ
dividends from another cooperative (unless that cooperative is for the year. However, failing the 85% Member Income Test in
also a member). one year doesn't cause permanent loss of tax-exempt status
Members are those individuals or entities that have the right under section 501(c)(12). So long as the organization's member
to elect the governing board of the organization, are involved in income percentage is equal to or greater than 85% in any
the operations of the organization, and receive a share of its subsequent tax year, the organization may file Form 990 or
excess operating revenues. 990-EZ for that year, even if Form 1120 was filed in a prior year.
When calculating the member income percentage to Line 12. All organizations that aren't section 4947(a)(1) trusts
determine whether an organization meets the 85% Member are to leave line 12 blank.
Income Test, the organization may exclude specific sources of
income from both the numerator and the denominator of the If a section 4947(a)(1) nonexempt charitable trust has no
fraction. For example, if an organization is a corporation and it taxable income under subtitle A, its filing of Form 990 can be
receives an amount that qualifies as a contribution to capital used to meet its income tax return filing requirement under
under section 118, then that amount isn't included in either the section 6012. Such a trust must, if it answers “Yes” on line 12a,
numerator or the denominator because it isn't considered to be report its tax-exempt interest received or accrued (if reporting
income for tax purposes. However, the payment must meet the under the accrual method) during the tax year on line 12b.
following conditions (see Rev. Rul. 93-16, 1993-1 C.B. 26) to Section 4947(a)(1) trusts must complete all sections of the
qualify as a contribution to capital. Form 990 and schedules that section 501(c)(3) organizations
• It must become a permanent part of the organization’s must complete. All references to a section 501(c)(3) organization
working capital. on the Form 990, schedules, and instructions shall include a
• It must not be compensation for specific quantifiable services. section 4947(a)(1) trust (for instance, such a trust must complete
• It must be bargained for. Schedule A (Form 990), unless expressly excepted).
• It must benefit the organization commensurately with its value.
• It must ordinarily be used in or contribute to the production of Line 13. Answer lines 13a, 13b, and 13c only if the organization
additional income. has received a loan or grant under the Department of Health and
Human Services CO-OP program.
Gross income for mutual or cooperative electric companies is
figured by excluding any income received or accrued from the Line 13a. If the organization is licensed to issue qualified
following. health plans in more than one state, check “Yes.” If the
organization is licensed to issue qualified health plans in only
1. Qualified pole rentals. one state, check “No.” In either case, report on Schedule O
2. Any provision or sale of electric energy transmission (Form 990) each state in which the organization is licensed to
services or ancillary services if the services are provided on a issue qualified health plans, the dollar amount of reserves each
nondiscriminatory, open-access basis under an open-access state requires the organization to maintain, and the dollar
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amount of reserves the organization maintains and reports to Line 16. Line 16 applies to private colleges and universities
each state. subject to the excise tax on net investment income under section
Line 13b. Report the highest dollar amount of reserves the 4968. All other organizations, including state colleges and
organization is required to maintain by any of the states in which universities described in the first sentence of section 511(a)(2)
the organization is licensed to issue qualified health plans. (B), are not subject to this tax, and therefore check the “No” box
Line 13c. Report the highest dollar amount of reserves the on line 16, and go to Part VI. A private college or university will
organization maintains on hand and reports to a state in which be subject to the excise tax on net investment income under
the organization is licensed to issue qualified health plans. section 4968 only if four threshold tests are met.
Line 14a. Answer “Yes” on line 14a if the organization 1. The organization must be an eligible educational
received any payments during the year for indoor tanning institution as defined in section 25A(f)(2). Section 25A(f)(2)
services. “Indoor tanning services” are services employing any defines “eligible educational institution” as an institution that is
electronic product designed to incorporate one or more described in section 481 of the Higher Education Act of 1965 (20
ultraviolet lamps and intended for the irradiation of an individual USC 1088), as in effect on August 5, 1997, and is eligible to
by ultraviolet radiation, with wavelengths in air between 200 and participate in a program under title IV of such Act (20 USCS
400 nanometers, to induce skin tanning. sections 1070 et seq.).
Line 14b. If an organization received a payment for services 2. The organization must have had at least 500
for indoor tanning services during the year, it must collect from tuition-paying students, based upon a daily average student
the recipient of the services a tax equal to 10% of the amount count, during the preceding tax year.
paid for such service, whether paid by insurance or otherwise,
3. More than 50% of those students must have been located
and remit such tax quarterly to the IRS by filing Form 720,
in the United States.
Quarterly Federal Excise Tax Return. If the organization filed
Form 720 during the year, it should check “Yes” on line 14b. If it 4. The aggregate FMV, at the end of the preceding tax year,
answers “No” on line 14b, it should explain on Schedule O (Form of the assets not used directly in carrying out the organization’s
990) why it didn't file Form 720. exempt purpose, held by the organization and related
Line 15. See the instructions for Form 4720, Schedule N, to organizations, must be at least $500,000 per student.
determine if you paid to any covered employee more than $1 Use the worksheet below to determine whether the
million in remuneration or paid an excess parachute payment organization meets the last three threshold tests above. Save
during the year. Remuneration paid to a covered employee this worksheet with the organization’s records.
includes any remuneration paid by a related organization.

Threshold Tests for Section 4968
1. Enter the daily average number of FTE tuition-paying students in all locations. If fewer than 500, check “No” on line 16. If 500 or more, go to line 2.
2. Enter the daily average number of FTE tuition-paying students in the United States.
3. Divide line 2 by line 1. If 50% or less, check “No” on line 16. If greater than 50%, go to line 4.
4. Enter the FMVof assets held by the organization but not used directly in carrying out the $
organization’s exempt purpose.
5. Enter the FMV of assets held by one or more related organizations. $
6. Total. Add lines 4 and 5. $
7. Divide line 6 by the daily average number of FTE students. If less than $500,000, check “No” on line 16. If $500,000 or more, check “Yes” on $
line 16.
Worksheet line 1. To calculate the number of tuition-paying of section 4942(e)(1)(A) and Regulations section
students during the preceding tax year (including for purposes of 53.4942(a)-2(c)(3). To determine the FMV of the assets, use any
determining the number of students at a particular location), reasonable method as long as such method is consistently used.
enter the daily average number of full-time equivalent (FTE) Under these instructions, the principles of Regulations section
tuition-paying students attending the institution, taking part-time 53.4942(a)-2(c)(4) will be considered to provide a reasonable
tuition-paying students into account on a full-time student method.
equivalent basis. Assets held for the production of income or for
If worksheet line 1 is fewer than 500, the organization is not ! investment aren't considered to be used directly for
subject to the section 4968 excise tax on net investment income. CAUTION charitable functions even though the income from the
The organization should answer “No” on line 16. If worksheet assets is used for charitable functions. It is a factual question
line 1 is 500 or more, continue to line 2. whether an asset is held for the production of income or for
Worksheet line 2. Enter the number of FTE tuition-paying investment rather than used directly by the organization for
students included on line 1 who were located in the United charitable purposes. For example, an office building used to
States during the preceding tax year and enter it on line 2. provide offices for employees engaged in managing endowment
funds for the organization isn't considered an asset used for
Worksheet line 3. Divide line 2 by line 1. If 50% or less, the charitable purposes.
organization is not subject to the section 4968 excise tax and the
organization should answer “No” on line 16. If greater than 50%, Worksheet line 5. Calculate the FMVof the assets of related
continue to line 4. organizations (as defined below) using the FMV of assets as of
Worksheet line 4. Calculate the FMV of the organization’s the end of the preceding tax year that ends with or within the
assets not used directly in carrying out the organization’s exempt preceding tax year of the organization.
purpose as of the end of the preceding tax year. To determine Section 4968 defines “related organization” to include only:
which assets are used directly in carrying out the organization’s • Organizations that control or are controlled by the educational
exempt purpose, under these instructions, follow the principles institution,

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• Organizations that are controlled by one or more of the same speaking, the board of directors (sometimes referred to as
persons who control the educational institution, “board of trustees”) of a corporation or association, or the
• Supported organizations (as defined in section 509(f)(3)), and trustee or trustees of a trust (sometimes referred to as the “board
• Supporting organizations described in section 509(a)(3) that of trustees”).
support the educational institution during the tax year. Enter the number, as of the end of the organization's tax year,
When calculating the FMVof such assets of a related of members of the governing body of the organization with
organization, exclude (1) assets of any related organization to power to vote on all matters that come before the governing
the extent that such assets are taken into account with respect to body (other than when a conflict of interest disqualifies the
another educational institution; and (2) unless the related member from voting). If members of the governing body don't all
organization is controlled by the educational institution, or unless have the same voting rights, explain material differences on
the related organization is a supporting organization of the Schedule O (Form 990).
educational institution, omit assets that are not intended, or are If the organization's governing body or governing documents
not available, for the use or benefit of the educational institution. delegated authority to act on its behalf to an executive
Worksheet line 6. Add lines 4 and 5. committee or similar committee with broad authority to act on
Worksheet line 7. Divide line 6 by the daily average number behalf of the governing body, and the committee held such
of FTE students. authority at any time during the organization's tax year, describe
on Schedule O (Form 990) the composition of the committee,
If line 7 is less than $500,000, the organization is not subject whether any of the committee's members aren't on the
to the section 4968 excise tax on net investment income and the governing body, and the scope of the committee's authority. The
organization should answer “No” on line 16. If line 7 is $500,000 organization need not describe on Schedule O (Form 990)
or more, the organization is subject to the section 4968 excise delegations of authority that are limited in scope to particular
tax on net investment income and the organization should areas or matters, such as delegations to an audit committee,
answer “Yes” on line 16. investment committee, or compensation committee of the
Line 17. Did the trust, or any disqualified or other person governing body.
engage in any activities that would result in the imposition of an Example. A voluntary employees' beneficiary association
excise tax under section 4951, 4952, or 4953? See the (VEBA) is a trust under state law. Bank B is the sole trustee of
Instructions for Form 6069. If “Yes,” complete Form 6069. the trust. In completing line 1a, the VEBA will report one voting
member of the governing body.
Part VI. Governance, Management,
Line 1b. Enter the number of independent voting members
and Disclosure of the governing body as of the end of the organization's tax
Check the box in the heading of Part VI if Schedule O (Form year. A member of the governing body is considered
990) contains any information pertaining to this part. All “independent” only if all four of the following circumstances
organizations must complete Part VI. Use Schedule O (Form applied at all times during the organization's tax year.
990) to provide required supplemental information as described 1. The member wasn't compensated as an officer or other
in this part, and to provide any additional information that the employee of the organization or of a related organization (see
organization considers relevant to this part. the Instructions for Schedule R (Form 990)) except as provided
Part VI requests information regarding an organization's in the religious exception discussed below. Nor was the member
governing body and management, governance policies, and compensated by an unrelated organization or individual for
disclosure practices. Although federal tax law generally doesn't services provided to the filing organization or to a related
mandate particular management structures, operational policies, organization, if such compensation is required to be reported in
or administrative practices, every organization is required to Part VII, Section A.
answer each question in Part VI. For example, all organizations 2. The member didn't receive total compensation
must answer lines 11a and 11b, which ask about the exceeding $10,000 during the organization's tax year (including
organization's process, if any, it uses to review Form 990, even a short year, regardless of whether such compensation is
though the governing body isn't required by federal tax law to reported in Part VII) from the organization and related
review Form 990. organizations as an independent contractor, other than
reasonable compensation for services provided in the
Even though the information on policies and procedures
capacity as a member of the governing body. For example, a
requested in Section B generally isn't required under the Code,
person who receives reasonable expense reimbursements and
the IRS considers such policies and procedures to generally
reasonable compensation as a director of the organization
improve tax compliance. The absence of appropriate policies
doesn't cease to be independent merely because she or he also
and procedures can lead to opportunities for excess benefit
receives payments of $7,500 from the organization for other
transactions, inurement, operation for nonexempt purposes, or
arrangements.
other activities inconsistent with exempt status. Whether a
particular policy, procedure, or practice should be adopted by an 3. Neither the member, nor any family member of the
organization depends on the organization's size, type, and member, was involved in a transaction with the organization
culture. Accordingly, it is important that each organization (whether directly or indirectly through affiliation with another
consider the governance policies and practices that are most organization) that is required to be reported on Schedule L
appropriate for that organization in assuring sound operations (Form 990) for the organization's tax year.
and compliance with tax law. For more governance information 4. Neither the member, nor any family member of the
relating to charities, go to IRS.gov/Charities and click on member, was involved in a transaction with a taxable or
Lifecycle of an Exempt Organization. tax-exempt related organization (whether directly or indirectly
through affiliation with another organization) of a type and
Section A. Governing Body and Management amount that would be reportable on Schedule L (Form 990) if
Line 1a. The governing body is the group of one or more required to be filed by the related organization.
persons authorized under state law to make governance Note. The independence standard for purposes of Part VI isn't
decisions on behalf of the organization and its shareholders or the same as the “absence of conflict of interest” standard for
members, if applicable. The governing body is, generally
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purposes of the rebuttable presumption under Regulations position under X's bylaws, board resolutions, or state law.
section 53.4958-6, which focuses on conflicts with respect to a Nevertheless, because X compensated C for non-director
particular transaction. activities involving staff meetings and evaluations during the tax
A member of the governing body isn't considered to lack year, C is deemed to have received compensation as an
independence merely because of the following circumstances. employee—not as a governing body member—for those
activities. Therefore, C isn't an independent member of the
1. The member is a donor to the organization, regardless of governing body.
the amount of the contribution.
Example 5. The facts are the same as in Example 3, except
2. Religious exception: The member has taken a bona fide
that (1) C conducted only director and committee activities
vow of poverty and either (a) receives compensation as an
during the tax year; (2) C didn't conduct staff meetings and
agent of a religious order or a section 501(d) religious or
evaluations; and (3) X compensated C a reasonable amount for
apostolic organization, but only under circumstances in which
C's Board Chair services during the tax year, but didn't provide
the member doesn't receive taxable income (see Rev. Rul.
any other compensation to C in any other capacity. C's
77-290, 1977-2 C.B. 26; and Rev. Rul. 80-332, 1980-2 C.B. 34);
independence as a Board member isn't compromised by
or (b) belongs to a religious order that receives sponsorship or
receiving compensation from X as a Board member (and not as
payments from the organization or a related organization that
an officer or employee).
don't constitute taxable income to the member.
Also see Examples 2 and in the instructions for Part VII, 3
3. The member receives financial benefits from the
Section A, line 5, later.
organization solely in the capacity of being a member of the
charitable or other class served by the organization in the Reasonable effort. The organization need not engage in
exercise of its exempt function, such as being a member of a more than a reasonable effort to obtain the necessary
section 501(c)(6) organization, so long as the financial benefits information to determine the number of independent voting
comply with the organization's terms of membership. members of its governing body and can rely on information
provided by such members. For instance, the organization can
Example 1. B is a voting member of the organization's board rely on information it obtains in response to a questionnaire sent
of directors. B is also a partner with a profits and capital interest annually to each member of the governing body that includes the
greater than 35% in a law firm, C, that charged $120,000 to the member's name and title, blank lines for the member's signature
organization for legal services in a court case. The transaction and signature date, and the pertinent instructions and definitions
between C and the organization must be reported on Schedule L for line 1b, to determine whether the member is or isn't
(Form 990) because it is a transaction between the organization independent.
and an entity of which B is a more-than-35% owner, and
Line 2. Answer “Yes” if any of the organization's current
because the payment to C from the organization exceeded
officers directors trustees, , , or key employees, as reported
$100,000 (see the instructions for Schedule L (Form 990), Part
in Part VII, Section A, had a family relationship or business
IV, regarding both factors). Accordingly, B isn't an independent
relationship with another of the organization's current officers,
member of the governing body because the $120,000 payment
directors, trustees, or key employees, as reported in Part VII,
must be reported on Schedule L (Form 990) as an indirect
Section A, at any time during the organization's tax year. For
business transaction with B. If B were an associate attorney (an
each family and business relationship, identify the persons and
employee) rather than a partner with a greater-than-35%
describe their relationship on Schedule O (Form 990). It is
interest, and not an officer, director, trustee, or owner of the law
sufficient to enter “family relationship” or “business relationship”
firm, the transaction wouldn't affect B's status as an independent
without greater detail.
member of the organization's governing body.
Business relationship. Business relationships between two
Example 2. D is a voting member of both the organization's persons include any of the following.
governing body and the governing body of C, a related
1. One person is employed by the other in a sole
organization. D's child, E, received $40,000 in taxable
proprietorship or by an organization with which the other is
compensation as a part-time employee of C. D isn't an
associated as a trustee director officer, , , or greater-than-35%
independent member of the governing body, because E
owner, even if that organization is tax exempt. However, don't
received compensation from C, a related organization to D, and
report a person’s employment by the filing organization as a
the compensation was of a type (compensation to a family
business relationship.
member of a member of C's governing body) and amount (over
$10,000) that would be reportable on Schedule L (Form 990) if 2. One person is transacting business with the other (other
the related organization, C, were required to file Schedule L than in the ordinary course of either party's business on the
(Form 990). same terms as are generally offered to the public), directly or
indirectly, in one or more contracts of sale, lease, license, loan,
Example 3. C was Board Chair of X school during the tax performance of services, or other transaction involving transfers
year. X's bylaws designate the following as officer positions: of cash or property valued in excess of $10,000 in the aggregate
Board Chair, Secretary, and Treasurer. C set the agenda for during the organization's tax year. Indirect transactions are
board of directors meetings, officiated board meetings, transactions with an organization with which the one person is
coordinated development of board policy and procedure, was an associated as a trustee, director, officer, or greater-than-35%
ex-officio member of all committees of the board, conducted owner. Such transactions don't include charitable contributions
weekly staff meetings, and performed teacher and staff to tax-exempt organizations.
evaluations. X compensated C during the tax year for C's
services. This compensation was attributable to C's board and 3. The two persons are each a director, trustee, officer, or
committee activities, and to C's non-director activities involving greater-than-10% owner in the same business or investment
staff meetings and evaluations. Because X compensated C for entity (but not in the same tax-exempt organization).
services as an officer/employee, C isn't an independent member Ownership is measured by stock ownership (either voting
of the governing body. See Rev. Rul. 68-597 and Rev. Rul. power or value, whichever is greater) of a corporation, profits or
57-246 for a description of the distinction between director capital interest in a partnership or an LLC(whichever is greater),
services and officer services. membership interest in a nonprofit organization, or beneficial
Example 4. The facts are the same as in Example 3, except interest in a trust. Ownership includes indirect ownership (for
that the Board Chair position wasn't designated as an officer example, ownership in an entity that has ownership in the entity

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in question); there may be ownership through multiple tiers of investment management unless the filing organization conducts
entities. investment management services for others.
Privileged relationship exception. For purposes of line 2, a If “Yes,” on Schedule O (Form 990), list the name(s) of the
“business relationship” doesn't include a relationship between an management company or companies or other person(s)
attorney and client, a medical professional (including performing management duties; describe the services they
psychologist) and patient, or a priest/clergy and penitent/ provided to the organization; list any of the organization’s current
communicant. or former officers, directors, trustees, key employees, and
Example 1. B is an officer of the organization, and C is a highest compensated employees listed in Part VII, Section A,
member of the organization's governing body. B is C's sister's who were compensated by the management company or
spouse. The organization must report that B and C have a family companies or other person(s) during the calendar year ending
relationship. with or within the organization's tax year; and list the amounts of
reportable and other compensation they received from the
Example 2. D and E are officers of the organization. D is management company or companies or other person(s) for
also a partner in an accounting firm with 300 partners (with a services provided to the filing organization and related
1/300 interest in the firm's profits and capital) but isn't an officer, organizations during that year.
director, or trustee of the accounting firm. D's accounting firm
provides services to E in the ordinary course of the accounting Line 4. The organization must report significant changes to its
firm's business, on terms generally offered to the public, and organizing or enabling document by which it was created
receives $100,000 in fees during the year. The relationship (articles of incorporation, association, or organization; trust
between D and E isn't a reportable business relationship, either instrument; constitution; or similar document), and to its rules
because (1) it is in the ordinary course of business on terms governing its affairs commonly known as bylaws (or regulations,
generally offered to the public, or (2) D doesn't hold a operating agreement, or similar document). Report significant
greater-than-35% interest in the accounting firm's profits or changes that weren't reported on any prior Form 990, and that
capital. were made before the end of the tax year. Don't report changes
to policies described or established outside of the organizing or
Example 3. F and G are trustees of the organization. F is the
enabling document and bylaws (or similar documents), such as
owner and CEO of an automobile dealership. G purchased a
adoption of, or change to, a policy adopted by resolution of the
$45,000 car from the dealership during the organization's tax
governing body that doesn't entail a change to the organizing
year in the ordinary course of the dealership's business, on
document or bylaws.
terms generally offered to the public. The relationship between F
and G isn't a reportable business relationship because the Examples of significant changes to the organizing or enabling
transaction was in the ordinary course of business on terms document or bylaws include changes to:
generally offered to the public. • The organization's exempt purposes or mission;
• The organization’s name (also see the instructions for
Example 4. H and J are members of the organization's Specific Instructions, Item B, earlier);
board of directors. Both are CEOs of publicly traded The number, composition, qualifications, authority, or duties
•
corporations and serve on each other's boards. The relationship of the governing body's voting members;
between H and J is a reportable business relationship because The number, composition, qualifications, authority, or duties
•
each is a director or officer in the same business entity. of the organization's officers or key employees;
Example 5. K is an officer of the organization, and L is on its • The role of the stockholders or membership in governance;
board of directors. L is a greater-than-35% partner of a law firm • The distribution of assets upon dissolution;
that charged $60,000 during the organization's tax year for legal • The provisions to amend the organizing or enabling document
services provided to K that were worth $600,000 at the law firm's or bylaws;
ordinary rates. Thus, the ordinary course of business exception • The quorum, voting rights, or voting approval requirements of
doesn't apply. However, the relationship between K and L isn't a the governing body members or the organization's stockholders
reportable business relationship because of the privileged or membership;
relationship of attorney and client. • The policies or procedures contained within the organizing
Reasonable effort. The organization isn't required to provide documents or bylaws regarding compensation of officers,
information about a family or business relationship between two directors, trustees, or key employees, conflicts of interest,
officers directors trustees, , , or key employees if it is unable whistleblowers, or document retention and destruction; and
to secure the information after making a reasonable effort to • The composition or procedures contained within the
obtain it. An example of a reasonable effort would be for the organizing document or bylaws of an audit committee.
organization to distribute a questionnaire annually to each such Example. Organization X has a written conflicts of interest
person that includes the name and title of each person reporting policy that isn't contained within the organizing document or
information, blank lines for those persons' signatures and bylaws. The policy is changed by board resolution. The policy
signature dates, and the pertinent instructions and definitions for change doesn't need to be reported on line 4.
line 2.
Examples of insignificant changes made to organizing or
Line 3. Answer “Yes” if, at any time during the organization's tax enabling documents or bylaws that aren't required to be reported
year, the organization used a management company or other here include changes to the organization's registered agent with
person (other than persons acting in their capacities as officers, the state and to the required or permitted number or frequency of
directors, trustees, or key employees) to perform any governing body or member meetings.
management duties customarily performed by or under the Describe significant changes on Schedule O (Form 990), but
direct supervision of officers directors trustees, , , or key don't attach a copy of the amendments or amended document to
employees. Such management duties include, but aren't limited Form 990 (or recite the entire amended document verbatim),
to, hiring, firing, and supervising personnel; planning or unless such amended documents reflect a change in the
executing budgets or financial operations; or supervising exempt organization's name. See Specific Instructions, Item B, earlier,
operations or unrelated trades or businesses of the organization. regarding attachments required in the event of a change in the
Management duties don't include administrative services (such organization's name.
as payroll processing) that don't involve significant managerial
decision making. Management duties also don't include

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An organization must report significant changes to its Line 7a. Answer “Yes” on line 7a if at any time during the
TIP organizational documents on Form 990, Part VI, rather organization's tax year there were one or more persons (other
than in a letter to EO Determinations. EO Determinations than the organization's governing body itself, acting in such
no longer issues letters confirming the tax-exempt status of capacity) that had the right to elect or appoint one or more
organizations that report significant changes to their members of the organization's governing body, whether
organizational documents, though it will, on request, issue an periodically, or as vacancies arise, or otherwise. If “Yes,”
affirmation letter confirming an organization's name change. The describe on Schedule O (Form 990) the class or classes of such
IRS will no longer require a new exemption application from a persons and the nature of their rights.
domestic section 501(c) organization that undergoes certain
changes of form or place of organization described in Rev. Proc. Line 7b. Answer “Yes” on line 7b if at any time during the
2018-15, 2018-9 I.R.B. 379. organization's tax year any governance decisions of the
organization were reserved to (or subject to approval by)
Line 5. Answer “Yes” if the organization became aware during members, stockholders, or persons other than the governing
the organization's tax year of a significant diversion of its assets, body, whether or not any such governance decisions were
whether or not the diversion occurred during the year. If “Yes,” made during the tax year, such as approval of the governing
explain the nature of the diversion, dollar amounts and/or other body's election or removal of members of the governing body, or
property involved, corrective actions taken to address the approval of the governing body's decision to dissolve the
matter, and pertinent circumstances on Schedule O (Form 990), organization. If “Yes,” describe on Schedule O (Form 990) the
although the person or persons who diverted the assets class or classes of such persons, the decisions that require their
shouldn't be identified by name. approval, and the nature of their voting rights.
A diversion of assets includes any unauthorized conversion Line 8. Answer “Yes” on lines 8a and 8b if the organization
or use of the organization's assets other than for the contemporaneously documented by any means permitted by
organization's authorized purposes, including but not limited to state law every meeting held and written action taken during the
embezzlement or theft. Report diversions by the organization's organization's tax year by its governing body and committees
officers directors trustees employees volunteers, , , , , with authority to act on behalf of the governing body (which
independent contractors, grantees (diverting grant funds), or ordinarily don't include advisory boards). Documentation
any other person, even if not associated with the organization permitted by state law can include approved minutes, email, or
other than by the diversion. A diversion of assets doesn't include similar writings that explain the action taken, when it was taken,
an authorized transfer of assets for FMV consideration, such as and who made the decision. For this purpose, contemporaneous
to a joint venture or for-profit subsidiary in exchange for an means by the later of (1) the next meeting of the governing body
interest in the joint venture or subsidiary. For this purpose, a or committee (such as approving the minutes of the prior
diversion is considered significant if the gross value of all meeting), or (2) 60 days after the date of the meeting or written
diversions (not taking into account restitution, insurance, or action. If the answer to either line 8a or 8b is “No,” explain on
similar recoveries) discovered during the organization's tax year Schedule O (Form 990) the organization's practices or policies, if
exceeds the lesser of (1) 5% of the organization's gross receipts any, regarding documentation of meetings and written actions of
for its tax year, (2) 5% of the organization's total assets as of the its governing body and committees with authority to act on its
end of its tax year, or (3) $250,000. behalf. If the organization had no committees, answer “No” to
line 8b.
Note. A diversion of assets can in some cases be inurement of
the organization's net earnings. In the case of section 501(c)(3), Line 9. The IRS needs a current mailing address to contact the
501(c)(4), and 501(c)(29) organizations, it can also be an organization's officers, directors, trustees, or key
excess benefit transaction taxable under section 4958 and employees. The organization can use its official mailing
reportable on Schedule L (Form 990). address stated on the first page of Form 990 as the mailing
address for such persons. Otherwise, enter on Schedule O
Line 6. Answer “Yes” if the organization is organized as a stock (Form 990) the mailing addresses for such persons who are to
corporation, a joint-stock company, a partnership, a joint be contacted at a different address. Such information will be
venture, or an LLC. Also answer “Yes” if the organization is available to the public.
organized as a non-stock, nonprofit, or not-for-profit corporation
or association with members. For purposes of Form 990, Part VI,
member means (without regard to what a person, including a Section B. Policies
corporation or other legal entity, is called in the governing
Answer “Yes” to any question in this section that asks whether
documents) any person who, pursuant to a provision of the
the organization had a particular policy or practice only if the
organization's governing documents or applicable state law, has
organization's governing body (or a committee of the governing
the right to participate in the organization's governance or to
body, if the governing body delegated authority to that
receive distributions of income or assets from the organization.
committee to adopt the policy) adopted the policy by the end of
Members don't include governing body members. For purposes
its tax year, and if the policy applied to the organization as a
of Part VI, a membership organization includes members with
whole. If the policy applied only on a division-wide or
the following kinds of rights.
department-wide level, answer “No.” The organization may
1. The members elect the members of the governing body explain the scope of such policy on Schedule O (Form 990).
(but not if the persons on the governing body are the
organization's only members) or their delegates. Line 10a. Answer “Yes” if the organization had during its tax
year any local chapters, local branches, local lodges, or other
2. The members approve significant decisions of the similar local units or affiliates over which the organization had
governing body. the legal authority to exercise direct or indirect supervision and
3. The members can receive a share of the organization's control (whether or not in a group exemption) and local units
profits or excess dues or a share of the organization's net assets that aren't separate legal entities under state law over which the
upon the organization's dissolution. organization had such authority. An affiliate or unit is considered
Describe on Schedule O (Form 990) the classes of members or “local” for this purpose if it is responsible for a smaller
stockholders with the rights described above. geographical area than the filing organization is responsible for.

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Thus, a regional organization would be considered local for a place. The organization must describe its Form 990 review
national organization. process (or lack thereof) on Schedule O (Form 990).
Example 1. X is a national organization dedicated to the Line 12a. Answer “Yes” if, as of the end of the organization's tax
reform of K. X has affiliates in 15 states that conduct activities to year, the organization had a written conflict of interest policy.
carry out the purposes of X at the state level. X has the authority A conflict of interest policy defines conflicts of interest, identifies
to approve the annual budget of each affiliate. X must answer the classes of individuals within the organization covered by the
“Yes” on line 10a. policy, facilitates disclosure of information that can help identify
Example 2. Y is a section 170(b)(1)(A)(iii) hospital located in conflicts of interest, and specifies procedures to be followed in
M City. Y appoints a majority of the board of directors of Z, a managing conflicts of interest. A conflict of interest arises when a
section 509(a)(3) supporting organization that invests funds and person in a position of authority over an organization, such as an
makes grants for the benefit of Y. Although Y controls Z, Z isn't a officer director, , manager, or key employee can benefit
local affiliate of Y that would require Y to answer “Yes” on financially from a decision he or she could make in such
line 10a. capacity, including indirect benefits such as to family members
or businesses with which the person is closely associated. For
Line 10b. Written policies and procedures governing the this purpose, a conflict of interest doesn't include questions
activities of local chapters, branches, and affiliates to ensure involving a person's competing or respective duties to the
their operations are consistent with the organization's organization and to another organization, such as by serving on
tax-exempt purposes are documents used by the organization the boards of both organizations, that don't involve a material
and its local units to address the policies, practices, and financial interest of, or benefit to, such person.
activities of the local unit. Such policies and procedures can
include policies and procedures similar to those described in Example. B is a member of the governing body of X Charity
lines 11–16 of this section, whether separate or included as and of Y Charity, both of which are section 501(c)(3) public
required provisions in the chapter's articles of organization or charities with different charitable purposes. X Charity has taken
bylaws, a manual provided to chapters, a constitution, or similar a public stand in opposition to a specific legislative proposal. At
documents. If “No,” explain on Schedule O (Form 990) how the an upcoming board meeting, Y Charity will consider whether to
organization ensures that the local unit's activities are consistent publicly endorse the same specific legislative proposal. While B
with the organization's tax-exempt purposes. may have a conflict of interest in this decision, the conflict
doesn't involve a material financial interest of B's merely as a
Note. The central organization (parent organization) named in result of Y Charity's position on the legislation.
a group exemption letter is required to have general Line 12b. Answer “Yes” if the organization's officers,
supervision or control over its subordinate organizations as a directors trustees, , and key employees are required to
condition of the group exemption. disclose or update annually (or more frequently) information
Line 11a. Answer “Yes” only if a complete copy of the regarding their interests and those of their family members that
organization's final Form 990 (including all required schedules), could give rise to conflicts of interest, such as a list of family
as ultimately filed with the IRS, was provided to each person members, substantial business or investment holdings, and
who was a voting member of the governing body at the time other transactions or affiliations with businesses and other
the Form 990 was provided, whether in paper or electronic form, organizations and those of family members.
before its filing with the IRS. The organization can answer “Yes” Line 12c. If “Yes,” describe on Schedule O (Form 990) the
if it emailed all of its governing body members a link to a organization's practices for monitoring proposed or ongoing
password-protected website on which the entire Form 990 can transactions for conflicts of interest and dealing with potential or
be viewed, and noted in the email that the Form 990 is available actual conflicts, whether discovered before or after the
for review on that site. However, answer “No” if the organization transaction has occurred. The description should include an
merely informed its governing body members that a copy of the explanation of which persons are covered under the policy, the
Form 990 is available upon request. Answer “No” if the level at which determinations of whether a conflict exists are
organization redacted or removed any information from the copy made, and the level at which actual conflicts are reviewed. Also
of its final Form 990 that it provided to its governing body explain any restrictions imposed on persons with a conflict, such
members before filing the form. For example, answer “No” if the as prohibiting them from participating in the governing body's
organization, at the request of a donor, redacted the name and deliberations and decisions in the transaction.
address of that donor from the copy of its Schedule B (Form
990), that it provided to its governing body members. Under Lines 13 and 14. A whistleblower policy encourages staff and
those circumstances, the organization may explain on volunteers to come forward with credible information on illegal
Schedule O (Form 990) why it answered “No” to line 11a. practices or violations of adopted policies of the organization,
specifies that the organization will protect the individual from
Line 11b. Describe on Schedule O (Form 990) the process, if retaliation, and identifies those staff or board members or
any, by which any of the organization's officers, directors, outside parties to whom such information can be reported. A
trustees, board committee members, or management reviewed document retention and destruction policy identifies the record
the prepared Form 990, whether before or after it was filed with retention responsibilities of staff, volunteers, board members,
the IRS, including specifics about who conducted the review, and outsiders for maintaining and documenting the storage and
when they conducted it, and the extent of any such review. If no destruction of the organization's documents and records.
review was or will be conducted, enter “No review was or will be
conducted.”
Certain federal or state laws provide protection against
Example. The return preparer emails a copy of the final TIP whistleblower retaliation and prohibit destruction of
version of Form 990 to each Board member before it was filed. certain documents. For instance, while the federal
However, no Board member undertakes any review of the form Sarbanes-Oxley legislation generally doesn't pertain to
either before or after filing. Because such a copy of the final tax-exempt organizations, it does impose criminal liability on
version of the form was provided to each voting member of the tax-exempt as well as other organizations for (1) retaliation
organization's governing body before it was filed, the against whistleblowers that report federal offenses, and (2) for
organization can answer “Yes” even though no review took destruction of records with the intent to obstruct a federal
investigation. See 18 U.S.C. sections 1513(e) and 1519. Also

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note that an organization is required to keep books and records treated as a partnership for federal income tax purposes, or as
relevant to its tax exemption and its filings with the IRS. Some an association, or corporation for federal income tax purposes.
states provide additional protection for whistleblowers. Disregard ventures or arrangements that meet both of the
following conditions.
Line 15. Answer “Yes” on line 15a if, during the tax year, the 1. 95% or more of the venture's or arrangement's income for
organization (not a related organization or other third party) its tax year ending with or within the organization's tax year is
used a process for determining compensation (reported on described in section 512(b)(1)–(5) (including unrelated
Part II or Schedule J (Form 990), Compensation Information) of debt-financed income).
the CEO, executive director, or other person who is the top
management official, that included all of the following 2. The primary purpose of the organization's contribution to,
elements. or investment or participation in, the venture or arrangement is
the production of income or appreciation of property.
• Review and approval by a governing body or compensation
committee, provided that persons with a conflict of interest Answer “Yes” on line 16b if, as of the end of the organization's
regarding the compensation arrangement at issue weren't tax year, the organization had both:
involved. For purposes of this question, a member of the 1. Followed a written policy or procedure that required the
governing body or compensation committee has a conflict of organization to negotiate, in its transactions and arrangements
interest regarding a compensation arrangement if any of the with other members of the venture or arrangement, such terms
following circumstances apply. and safeguards as are adequate to ensure that the
1. The member (or a family member of the member) is organization's exempt status is protected; and
participating in or economically benefitting from the 2. Taken steps to safeguard the organization's exempt
compensation arrangement. status for the venture or arrangement.
2. The member is in an employment relationship subject to
the direction or control of any person participating in or Some examples of safeguards include the following.
economically benefitting from the compensation arrangement. • Control over the venture or arrangement sufficient to ensure
that the venture furthers the exempt purpose of the organization.
3. The member receives compensation or other payments • Requirements that the venture or arrangement give priority to
subject to approval by any person participating in or exempt purposes over maximizing profits for the other
economically benefitting from the compensation arrangement. participants.
4. The member has a material financial interest affected by • The venture or arrangement not engage in activities that
the compensation arrangement. would jeopardize the organization's exemption (such as political
5. The member approves a transaction providing economic intervention or substantial lobbying for a section 501(c)(3)
benefits to any person participating in the compensation organization).
arrangement, who in turn has approved or will approve a • All contracts entered into with the organization be on terms
transaction providing economic benefits to the member. See that are at arm's length or more favorable to the organization.
Regulations section 53.4958-6(c)(1)(iii).
• Use of data as to comparable compensation for similarly Section C. Disclosure
qualified persons in functionally comparable positions at Line 17. List the states with which a copy of this Form 990 is
similarly situated organizations. required to be filed, even if the organization hasn't yet filed Form
• Contemporaneous documentation and recordkeeping for 990 with that state. Use Schedule O (Form 990) if additional
deliberations and decisions regarding the compensation space is necessary.
arrangement.
Some states require or permit the filing of Form 990 to
Answer “Yes” on line 15b if the process for determining TIP fulfill state exempt organization or charitable solicitation
compensation of one or more officers or key employees other reporting requirements.
than the top management official included all of the elements
listed above. Line 18. Check the box for “Own website” only if the
If the answer was “Yes” on line 15a or 15b, describe the organization posted an exact reproduction (other than for
process on Schedule O (Form 990), identify the offices or information permitted by law to be withheld from public
positions for which the process was used to establish disclosure, such as the names and addresses of contributors
compensation of the persons who served in those offices or listed on Schedule B (Form 990)) of its Form 990, Form 990-T
positions, and enter the year in which this process was last (for section 501(c)(3) organizations), or application for
undertaken for each such person. recognition of exemption (Form 1023, 1023-EZ, 1024, or
If the organization didn't compensate its CEO, executive 1024-A) on its website during its tax year. Check the box for
director, or top management official during the tax year, answer “Another's website” only if the organization provided to another
“No” to line 15a. If the organization didn't compensate any of its individual or organization and that other individual or
other officers or key employees during the tax year, even if such organization posted on its website, an exact reproduction (other
employees were compensated by a related organization, answer than for information permitted by law to be withheld from public
“No” to line 15b. disclosure, such as the names and addresses of contributors
listed on Schedule B (Form 990)) of any such forms during the
Line 16. Answer “Yes” on line 16a if, at any time during its tax tax year.
year, the organization invested in, contributed assets to, or
otherwise participated in a joint venture or similar arrangement If “Other” is checked, explain on Schedule O (Form 990). Also
with one or more taxable persons. For purposes of line 16, a joint explain on Schedule O (Form 990) if the organization didn't
venture or similar arrangement (or a “venture or arrangement”) make publicly available upon request any of Forms 1023,
means any joint ownership or contractual arrangement through 1023-EZ, 1024, 1024-A, 990, or 990-T that are subject to public
which there is an agreement to jointly undertake a specific inspection requirements. Exempt organizations must make
business enterprise, investment, or exempt-purpose activity available for public inspection their Form 1023, 1023-EZ, 1024,
without regard to (1) whether the organization controls the or 1024-A application for recognition of exemption. Applications
venture or arrangement, (2) the legal structure of the venture or filed before July 15, 1987, need not be made publicly available
arrangement, or (3) whether the venture or arrangement is unless the organization had a copy on July 15, 1987.

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Organizations that file Form 990 must make it publicly period (calendar vs. fiscal year) or a different accounting
available for a period of 3 years from the date it is required to be method.
filed (including extensions) or, if later, is actually filed.
Organizations aren't required to make publicly available the Form 990, Part VII, relies on definitions of reportable
names and addresses of contributors (as set forth on compensation and other compensation. Reportable
Schedule B (Form 990), and on Form 1023, 1023-EZ, 1024, or compensation generally refers to compensation reported in
1024-A). Section 501(c)(3) organizations that file Form 990-T box 1 or 5 (whichever amount is greater) of Form W-2, Wage
are also required to make their Forms 990-T publicly available and Tax Statement; box 1 of Form 1099-NEC; and box 6 of
for the corresponding 3-year period for forms filed after August Form 1099-MISC. Organizations must also report other
17, 2006 (unless the form was filed solely to request a refund of compensation in Part VII, as discussed in the instructions for
telephone excise taxes). See Appendix D for more information Part VII, Section A, column (F), later.
on public inspection requirements. Organizations must report compensation for both current and
Line 19. Explain on Schedule O (Form 990) whether the former officers, directors, trustees, key employees, and highest
organization made its governing documents (for example, compensated employees. The distinction between current and
articles of incorporation, constitution, bylaws, trust instrument), former such persons is discussed below. The determination of
conflict of interest policy, and financial statements (whether “former” uses a 5-year lookback period.
or not audited) available to the general public during the tax Organizations must report compensation from themselves
year, and if so, how it made them available to the public (for and from related organizations, which generally consist of
example, posting on the organization's website, posting on parents, subsidiaries, brother/sister organizations, supporting
another website, providing copies on request, inspection at an organizations, supported organizations, sponsoring
office of the organization, etc.). If the organization didn't make organizations of VEBAs, and contributing employers to VEBAs.
any of these documents available to the public, enter “No See the Instructions for Schedule R (Form 990) for a fuller
documents available to the public.” discussion of related organizations.
Federal tax law doesn't require that such documents be made
publicly available unless they were included on a form that is Part VII, Section A, requires reporting of officers, directors,
publicly available (such as Form 1023, 1023-EZ, 1024, or trustees, key employees, and up to five of the organization's
1024-A). highest compensated employees. Compensation from related
organizations must also be taken into account in determining a
Line 20. Provide the name of the person who possesses the person's compensation and reported in Part VII, Section A,
organization's books and records, and the business address and columns (E) and (F).
telephone number of such person (or of the organization if the
books and records are kept by such person at a personal Section B requires reporting of the five highest compensated
residence). If the books and records are kept at more than one independent contractors. Section B doesn't require reporting of
location, provide the name, business address, and telephone compensation from related organizations.
number of the person responsible for coordinating the
maintenance of the books and records. The organization isn't Section A. Officers, Directors, Trustees, Key
required to provide the address or telephone number of a Employees, and Highest Compensated
personal residence of an individual. If provided, however, such Employees
information will be available to the public.
Overview. Organizations are required to enter in Part VII,
Part VII. Compensation of Officers, Section A, the following officers directors trustees, , , and
employees of the organization whose reportable
Directors, Trustees, Key Employees, compensation from the organization and related
organizations (as explained in the Glossary and the
Highest Compensated Employees, Instructions for Schedule R (Form 990)) exceeded the following
and Independent Contractors thresholds for the tax year.
Check the box in the heading of Part VII if Schedule O (Form • Current officers, directors, and trustees (no minimum
990) contains any information pertaining to this part. compensation threshold).
• Current key employees (over $150,000 of reportable
Overview. Form 990, Part VII, requires the listing of the compensation).
organization's current or former officers directors trustees, , , • Current five highest compensated employees other than
key employees, and highest compensated employees, and officers, directors, trustees, or listed key employees (over
current independent contractors, and reporting of certain $100,000 of reportable compensation).
compensation information relating to such persons. • Former officers, key employees, and highest compensated
All organizations are required to complete Part VII, and when employees (over $100,000 of reportable compensation, with
applicable, Schedule J (Form 990), for certain persons. special rules for former highest compensated employees).
Compensation must be reported for the calendar year ending • Former directors and trustees (over $10,000 of reportable
with or within the organization's tax year. In some cases, compensation in the capacity as a former director or trustee).
persons are reported in Part VII or Schedule J (Form 990) only if Special rules apply to disregarded entities of which the
their reportable compensation (as explained below) and organization is the sole member. See Disregarded Entities, later.
“other compensation” (as explained below) from the organization To determine which persons are current or former officers,
and related organizations (as explained in the Glossary and in directors, trustees, key employees, or highest compensated
the Instructions for Schedule R (Form 990)) exceeds certain employees, see the instructions for Part VII, Section A, column
thresholds. In some cases, compensation from an unrelated (C), later.
organization must be reported on Form 990. See the
instructions for Part VII, Section A, line 5, later. The amount of Order of reporting. List the persons required to be included in
compensation reported on Form 990, Part VII, for a listed person Part VII, Section A, in order from highest to lowest compensation
may differ from the amount reported on Form 990, Part IX, line 5, based on the sum of columns (D), (E), and (F) for each person.
for that person due to factors such as a different accounting When the amount of total compensation is the same, list the
persons in the following order: individual trustees or directors,
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institutional trustees, officers, key employees, highest such responsibility in concert or individually, then treat all such
compensated employees, and former such persons. individuals as officers.
Fiscal year filers. To determine which persons are listed in Key employee. For purposes of Form 990, a current key
Part VII, Section A, the organization must use the calendar year employee is an employee of the organization (other than an
ending with or within the organization's fiscal year for some officer director, , or trustee) who meets all three of the
(those whose compensation must exceed minimum thresholds following tests, applied in the following order.
in order to be reported) and the fiscal year for others. Report 1. $150,000 Test: Receives reportable compensation
officers, directors, and trustees that served at any time during from the organization and all related organizations in excess of
the fiscal year as “current” officers directors, , and trustees. $150,000 for the calendar year ending with or within the
Report the following persons based on reportable organization's tax year.
compensation and status for the calendar year ending within
the fiscal year. 2. Responsibility Test: At any time during the calendar year
• Current key employees (over $150,000 of reportable ending with or within the organization's tax year:
compensation from the organization and related a. Has responsibilities, powers, or influence over the
organizations). organization as a whole that is similar to those of officers,
• Current five highest compensated employees (over directors, or trustees;
$100,000 of reportable compensation from the organization and b. Manages a discrete segment or activity of the
related organizations), other than current officers, directors, organization that represents 10% or more of the activities,
trustees, and key employees. assets, income, or expenses of the organization, as compared to
• Former officers, key employees, and five highest the organization as a whole; or
compensated employees (over $100,000 of reportable c. Has or shares authority to control or determine 10% or
compensation from the organization and related organizations, more of the organization's capital expenditures, operating
with special rules for former highest compensated employees). budget, or compensation for employees.
• Former directors and trustees (over $10,000 of reportable
compensation for services in the capacity as director or trustee 3. Top 20 Test: Is one of the 20 employees other than
of the organization, from the organization and related officers, directors, and trustees who satisfy the $150,000 Test
organizations). and Responsibility Test with the highest reportable
compensation from the organization and related organizations
Report compensation on Form 990, Part VII, for the calendar for the calendar year ending with or within the organization's tax
year ending within the organization's fiscal year, including that year.
of current officers, directors, and trustees, even if the fiscal year
is used to determine which such persons must be listed in Part If the organization has more than 20 individuals who meet the
VII. $150,000 Test and Responsibility Test, report as key
Director or trustee. A director or trustee is a member of the employees only the 20 individuals who have the highest
organization's governing body, but only if the member has reportable compensation from the organization and related
voting rights. A director or trustee that served at any time during organizations. Note that any others, up to five, might be
the organization's tax year is deemed a current director or reportable as current highest compensated employees, with
trustee. Members of advisory boards that don't exercise any over $100,000 in reportable compensation. Use the calendar
governance authority over the organization aren't considered year ending with or within the organization's tax year for
directors or trustees. determining the organization's current key employees.
An “institutional trustee” is a trustee that isn't an individual or An individual that isn't an employee of the organization (or of
natural person but an organization. For instance, a bank or trust a disregarded entity of the organization) is nonetheless treated
company serving as the trustee of a trust is an institutional as a key employee if she or he serves as an officer or director of
trustee. a disregarded entity of the organization and otherwise meets the
standards of a key employee set forth above. See Disregarded
Officer. An officer is a person elected or appointed to manage Entities, later, for treatment of certain employees of a
the organization's daily operations. An officer that served at any disregarded entity as key employees of the organization.
time during the organization's tax year is deemed a current If an employee is a key employee of the organization for only
officer. The officers of an organization are determined by a portion of the year, that person's entire compensation for the
reference to its organizing document, bylaws, or resolutions of calendar year ending with or within the organization's tax year,
its governing body, or as otherwise designated consistent with from both the filing organization and related organizations,
state law, but, at a minimum, include those officers required by should be reported in Part VII, Section A.
applicable state law. Officers can include a president, vice
president, secretary, treasurer, and, in some cases, a Board Management companies and similar entities that are
Chair. In addition, for purposes of Form 990, including Part VII, independent contractors shouldn't be reported as key
Section A, and Schedule J (Form 990), treat as an officer the employees. The organization's top management official and
following persons, regardless of their titles. top financial official are deemed officers rather than key
employees.
1. Top management official. The person who has ultimate
responsibility for implementing the decisions of the governing In the examples set forth below, assume the individual
body or for supervising the management, administration, or involved is an employee that satisfies the $150,000 Test and
operation of the organization, for example, the organization's Top 20 Test and isn't an officer director, , or trustee.
president, CEO, or executive director. Example 1. T is a large section 501(c)(3) university. L is the
2. Top financial official. The person who has ultimate dean of the law school of T, which generates more than 10% of
responsibility for managing the organization's finances, for the revenue of T, including contributions from alumni and
example, the organization's treasurer or chief financial officer. foundations. Although L doesn't have ultimate responsibility for
managing the university as a whole, L meets the Responsibility
If ultimate responsibility resides with two or more individuals (for Test and is reportable as a key employee of T.
example, co-presidents or co-treasurers), who can exercise
Example 2. S chairs a small academic department in the
College of Arts and Sciences of the same university, T,

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described above. As department chair, S supervises faculty in deferred compensation (including retirement plan benefits) and
the department, approves the course curriculum, and oversees health benefits) that must be reported regardless of amount (see
the operating budget for the department. The department the instructions for column (F)). The same principles apply to
represents less than 10% of the university's activities, assets, items of other compensation paid or accrued by a related
income, expenses, capital expenditures, operating budget, and organization (applied separately to each related organization).
employee compensation. Under these facts and circumstances,
The $10,000 exceptions don't apply to reporting
S doesn't meet the Responsibility Test and isn't a key employee
compensation on Schedule J (Form 990), Part II.
of T. CAUTION!
Example 3. U is a large acute-care section 501(c)(3)
hospital. U employs X as a radiologist. X gives instructions to Reportable compensation. Reportable compensation
staff for the radiology work X conducts, but X doesn't supervise consists of:
other U employees, manage the radiology department, or have • For officers and other employees, amounts required to be
or share authority to control or determine 10% or more of U's reported in box 1 or 5 of Form W-2 (whichever amount is
capital expenditures, operating budget, or employee greater) (as well as in box 1 of Form 1099-NEC, and/or in box 6
compensation. Under these facts and circumstances, X doesn't of Form 1099-MISC if the officer or employee is also
meet the Responsibility Test and isn't a key employee of U. compensated as an independent contractor of the filing
organization or a related organization);
Example 4. W is a cardiologist and head of the cardiology • For directors and individual trustees, amounts required to
department of the same hospital U, described above. The be reported in box 1 of Form 1099-NEC; and/or in box 6 of Form
cardiology department is a major source of patients admitted to 1099-MISC for director and other independent contractor
U and consequently represents more than 10% of U's income, services to the organization or a related organization, plus
as compared to U as a whole. As department head, W manages amounts required to be reported in box 1 or 5 of Form W-2
the cardiology department. Under these facts and (whichever amount is greater) if also compensated as an officer
circumstances, W meets the Responsibility Test and is a key or employee of the filing organization or a related organization;
employee of U. and
Five highest compensated employees. The organization is • For institutional trustees, fees for services paid pursuant to
required to enter its current five highest compensated a contractual agreement or statutory entitlement. While the
employees whose reportable compensation combined from compensation of institutional trustees must be reported on Form
the organization and related organizations is greater than 990, Part VII, it need not be reported on Schedule J (Form 990).
$100,000 for the calendar year ending with or within the If the organization didn't file a Form 1099-NEC or Form
organization's tax year and who aren't also current officers, 1099-MISC because the amounts paid were below the threshold
directors trustees, , or key employees of the organization. reporting requirement, then include and report the amount
Such individuals are the “current” five highest compensated actually paid. For a full definition of reportable compensation,
employees. These can include persons who meet some but not see Glossary.
all of the tests for key employee status. The organization isn't
required to enter more than the top five such persons, ranked by Corporate officers are considered employees for
amount of reportable compensation. Use the calendar year TIP purposes of Form W-2 reporting, unless they perform no
ending with or within the organization's tax year for determining services as officers, or perform only minor services and
the organization's current five highest compensated employees. neither receive nor are entitled to receive, directly or indirectly,
any compensation. Corporate directors are considered
Example. X is an employee of Y University and isn't an independent contractors, not employees, and director
officer, director, or trustee. X's reportable compensation for the compensation, if any, is generally required to be reported on
calendar year exceeds $150,000, and X meets the Form 1099-NEC. See Regulations section 31.3401(c)-1(f).
Responsibility Test. X would qualify as a key employee of Y,
except that 20 employees had higher reportable compensation For certain kinds of employees and for retirees, the amount in
and otherwise qualify as key employees. Therefore, those 20 are box 5 of Form W-2 can be zero or less than the amount in box 1
listed as the organization's key employees. X has the highest of Form W-2. For instance, recipients of disability pay, certain
reportable compensation from the organization and related members of the clergy, and religious workers who aren't subject
organizations of all employees other than the 20 key employees. to social security and Medicare taxes as employees can receive
X must be listed as one of the organization's five highest compensation that isn't reported in box 5. In that case, the
compensated employees. amount required to be reported in box 1 of Form W-2 must be
reported as reportable compensation.
$10,000 exceptions for reporting compensation. Report
compensation paid or accrued by the filing organization and If an officer, director, trustee, key employee, or highest
related organizations. Special rules apply for reporting compensated employee of the organization is a foreign person
reportable compensation and other compensation. who received U.S. source income during the calendar year
ending with or within the organization's tax year from the filing
All reportable compensation paid by the filing organization organization or a related organization, and if such income was
must be reported. Reportable compensation paid by a related reported in box 2 of Form 1042-S, Foreign Person's U.S. Source
organization isn't required to be reported unless (1) it is $10,000 Income Subject to Withholding, then treat this income as
or more for the calendar year ending with or within the reportable compensation and report it in Part VII, Section A,
organization's tax year (the “$10,000-per-related-organization column (D) or (E). For foreign persons for whom compensation
exception”), or (2) it is paid for past services to the filing reporting on Form W-2, Form 1099-NEC, Form 1099-MISC, or
organization in the person's capacity as a former director or Form 1042-S isn't required, treat as reportable compensation in
trustee. column (D) or (E) the total value of the compensation paid in the
A particular item of other compensation (such as listed in the form of cash or property during the calendar year ending with or
compensation table, later) paid or accrued by the filing within the organization's tax year. Report other compensation
organization isn't required to be reported unless (1) it is $10,000 from foreign organizations as “other compensation” in column
or more for the calendar year ending with or within the (F).
organization's tax year (the “$10,000-per-item exception”), or (2)
it is one of the five types of compensation (generally constituting

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   To determine whether an individual received more than            any, paid by the disregarded entity to this individual to the 
$100,000 (or $150,000) in reportable compensation in the            compensation, if any, paid directly by the organization to this 
aggregate from the filing organization (and, as discussed later,    individual. Report the total aggregate amount in column (D).
certain third parties such as common paymasters, payroll/
                                                                             A disregarded entity must generally use the EIN of its 
reporting agents, and certain unrelated organizations, 
                                                                         TIP sole member. An exception applies to employment 
compensation from which is considered compensation from the 
                                                                             taxes: for wages paid to employees of a disregarded 
filing organization) and related organizations, add the 
                                                                    entity, the disregarded entity must file separate employment tax 
following amounts.
                                                                    returns and use its own EIN on such returns. See Regulations 
•  The amount reported in box 1 or 5 of Form W-2 (whichever 
                                                                    sections 301.6109-1(h) and 301.7701-2(c)(2)(iv).
amount is greater), in box 1 of Form 1099-NEC, and/or in box 6 
of Form 1099-MISC, issued to the individual by the organization.    Management companies.  Management companies, as 
•  Amounts reported in box 1 or 5 of Form W-2 (whichever            independent contractors, are reported on Form 990, Part VII 
amount is greater), in box 1 of Form 1099-NEC, or in box 6 of       (if at all) only in Section B. Independent Contractors, and aren't 
Form 1099-MISC, issued to the individual by each related            reported on Schedule J (Form 990), Part II. If a current or former 
organization that reported $10,000 or more.                         officer, director, trustee, or key employee has a relationship 
   To determine whether an individual received solely in his or     with a management company that provides services to the 
her capacity as a former trustee or director of the organization    organization, then the relationship may be reportable on 
more than $10,000 in reportable compensation for the calendar       Schedule L (Form 990), Part IV. A key employee of a 
year ending with or within the organization's tax year, in the      management company must be reported as a current officer of 
aggregate, from the organization and all related organizations      the filing organization if he or she is the filing organization's top 
(and thus must be reported on Form 990, Part VII, and               management official or top financial official or is designated 
Schedule J (Form 990), Part II), add the amounts reported in        as an officer of the filing organization. However, that person 
box 1 of all Forms 1099-NEC, box 6 of all Forms 1099-MISC,          doesn't qualify as a key employee of the filing organization solely 
and, if relevant, box 1 or 5 of all Forms W-2 (whichever amount     on the basis of being a key employee of the management 
is greater) issued to the individual by the organization and all    company. If a current or former officer, director, trustee, key 
related organizations for the calendar year ending with or within   employee, or highest compensated employee received 
the organization's tax year. Report such amounts only to the        compensation from a management company that provided 
extent that such amounts relate to the individual's past services   services to the organization and was a related organization 
as a trustee or director of the organization, and don't disregard   during the tax year, then the individual's compensation from the 
any payments from a related organization if below $10,000, for      management company must be reported on Form 990, Part VII, 
such purpose.                                                       Section A, columns (E) and (F). If the management company 
Other compensation.      Other compensation includes                wasn't a related organization during the tax year, the individual’s 
compensation other than reportable compensation, including          compensation from the management company isn't reportable in 
deferred compensation not currently reportable in box 1 or 5 of     Part VII, Section A. Questions pertaining to management 
Form W-2, box 1 of Form 1099-NEC, or box 6 of Form                  companies also appear on Form 990, Part VI, line 3, and 
1099-MISC, and certain nontaxable benefits, as discussed in         Schedule H (Form 990), Part IV.
detail in the instructions for Schedule J (Form 990), Part II. See  Employee leasing companies and professional employer 
the instructions for other compensation reported in column (F),     organizations. In some cases, instead of hiring a management 
later, which includes a table to show where and how to report       company, an exempt organization “leases” one or more 
certain types of compensation in Part VII, Section A, and           employees from another company, which may be in the 
Schedule J (Form 990).                                              business of leasing employees. Alternatively, the organization 
                                                                    may enter into an agreement with a professional employer 
Note. Don't report the same item of compensation in more than       organization to perform some or all of the federal employment 
one column of Part VII, Section A, for the tax year.                tax withholding, reporting, and payment functions related to 
Disregarded entities.  Disregarded entities (such as an LLC         workers performing services for the organization. The 
that is wholly owned by the organization and not treated as a       organization should treat employees of an employee leasing 
separate entity for federal tax purposes) are generally treated as  company, a professional employer organization (whether or not 
part of the organization rather than as related organizations for   certified under the new Certified Professional Employer 
purposes of Form 990, including Part VII and Schedule J (Form       Organization), or a management company as the organization's 
990). A person isn't considered an officer or director of the       own employees if such persons have the status of employees of 
organization by virtue of being an officer or director of a         the filing organization under the usual common law rules 
disregarded entity, but he or she can qualify as a key employee     applicable in determining the employer-employee relationship or 
or highest compensated employee of the organization. An             who are treated as employees of the filing organization for 
officer, director, or employee of a disregarded entity is a key     federal employment tax purposes under section 3121(d). See 
employee of the organization if she or he meets the $150,000        Pub. 1779, Independent Contractor or Employee, for more 
Test and Top 20 Test for the filing organization as a whole, and    information. Otherwise, the compensation paid to leasing 
if, for the Responsibility Test, the person has responsibilities,   companies and professional employer organizations should be 
powers, or influence over a discrete segment or activity of the     treated like compensation to a management company for 
disregarded entity that represents at least 10% of the activities,  purposes of Form 990 compensation reporting.
assets, income, or expenses of the filing organization as a              Compensation from common paymasters, payroll/reporting 
whole, or has or shares authority to control or determine the       agents, and unrelated organizations or individuals (except for 
disregarded entity's capital expenditures, operating budget, or     compensation from management companies or leasing 
compensation for employees that is at least 10% of the filing       companies, and compensation described in Taxable 
organization's respective items as a whole. If an officer or        organization employee exception, later) must be treated as 
director of a disregarded entity also serves as an officer,         reportable compensation in determining whether the dollar 
director, trustee, or key employee of the organization, report this thresholds are met for reporting (1) current or former employees 
individual as an officer, director, trustee, or key employee, as    as current or former key employees or highest compensated 
applicable, of the organization, and add the compensation, if       employees; or (2) former officers, directors, or trustees, on Form 

                                                                    -28-                           2022 Instructions for Form 990

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990, Part VII, Section A. If the Form 990, Part VII, thresholds for        organization during the tax year. For a former officer, director, 
reporting are met, then the compensation from the common                   trustee, key employee, or highest compensated employee, 
paymaster, payroll/reporting agent, or unrelated organization or           check only the “Former” box and indicate the former status in the 
individual must be reported as compensation from the filing                person's title.
organization in Part VII. The compensation may also need to be               “Current” officers, directors, trustees, key employees, 
reported on Schedule J (Form 990), Part II (see the instructions           and highest compensated employees.        A “current” officer, 
for Form 990, Part VII, Section A, line 5).                                director, or trustee is a person that was an officer, director, or 
        The use of a leasing company, common paymaster,                    trustee at any time during the organization's tax year. A “current” 
                                                                           key employee or highest compensated employee is a 
   !    payroll/reporting agent, or other payroll service provider         person who was an employee at any time during the calendar 
CAUTION doesn't relieve an employer of its obligation for 
employment tax liabilities. The IRS strongly suggests that the             year ending with or within the organization's tax year, and was a 
organization doesn't change its address to that of its payroll             key employee or highest compensated employee for such 
service provider or other third-party payer. Doing so could limit          calendar year.
the organization’s ability to stay informed of tax matters,                  If the organization files Form 990 based on a fiscal year, use 
because the IRS sends correspondence regarding problems                    the fiscal year to determine the organization's “current” officers, 
with an employer's account to the employer's address of record.            directors, and trustees. Whether or not the organization files 
Alternatively, an employer may grant permission for a third-party          Form 990 based on a fiscal year, use the calendar year ending 
payer to receive copies of IRS correspondence by using Form                with or within the organization's tax year to determine the 
8822-B; Form 2848, Power of Attorney and Declaration of                    organization's “current” key employees and five highest 
Representative; or Form 8655, Reporting Agent Authorization,               compensated employees.
as appropriate.                                                              Don't check the “Former” box if the person was a current 
                                                                           officer, director, or trustee at any time during the organization's 
Compensation from unrelated organizations or individuals.                  tax year, or a current key employee or among the five highest 
If a current or former officer, director, trustee, key employee,           compensated employees for the calendar year ending with or 
or highest compensated employee received or accrued                        within the organization's tax year. A current employee (other 
compensation or payments from an unrelated organization                    than a current officer, director, trustee, key employee, or highest 
(other than from management companies or leasing                           compensated employee) can be reported on Form 990, Part VII, 
companies, as discussed above) or an individual for services               and Schedule J (Form 990), Part II, as (1) a former director or 
rendered to the filing organization in that person's capacity as an        trustee because she or he served as a director or trustee within 
officer, director, trustee, or employee of the filing organization,        the last 5 years, and received more than $10,000 in reportable 
then the filing organization must report (subject to the Taxable           compensation for the calendar year ending with or within the 
organization employee exception next) such amounts as                      organization’s tax year in his or her capacity as a former director 
compensation from the filing organization if it has knowledge of           or trustee; or (2) a former officer or key employee (but not as a 
the arrangement, whether or not the unrelated organization or              former highest compensated employee) because he or she 
the individual treats the amounts as compensation, grants,                 served as an officer or key employee within the last 5 years and 
contributions, or otherwise. Report such compensation from                 received more than $100,000 of reportable compensation for the 
unrelated organizations in Section A, columns (D) and (F), as              calendar year ending with or within the organization’s tax year. In 
appropriate. If the organization can't distinguish between                 such a case, indicate the individual's former position in his or her 
reportable compensation and other compensation from the                    title (for example, “former president”).
unrelated organization, report all such compensation in column               “Former” officers, directors, trustees, key employees, 
(D).                                                                       and highest compensated employees.        Check the “Former” 
Taxable organization employee exception.    Don't report as                box for former officers, directors, trustees, and key employees 
compensation any payments from an unrelated taxable                        only if both conditions below apply.
organization that employs the individual and continues to pay the          • The organization reported (or should have reported, applying 
individual's regular compensation while the individual provides            the instructions in effect for such years) an individual on any of 
services without charge to the filing organization, but only if the        the organization's Forms 990, 990-EZ, or 990-PF for any one or 
unrelated organization doesn't treat the payments as a charitable          more of the 5 prior years in one or more of the following 
contribution to the filing organization.                                   capacities: officer, director, trustee, or key employee.
Column (A). For each person required to be listed, enter the               • The individual received reportable compensation, from the 
name on the top of each row and the person's title or position             organization and/or related organizations, in the calendar year 
with the organization on the bottom of the row. If more than one           ending with or within the organization's current tax year in 
title or position, list all. List persons in the order described under     excess of the threshold amount ($100,000 for former officers 
Order of reporting, earlier. List each person on only one line.            and key employees; $10,000 paid to former directors and 
                                                                           trustees for services rendered in their former capacity as 
Column (B). For each person listed in column (A), estimate the             directors or trustees).
average hours per week devoted to the organization during the 
year. Entry of a specific number is required for a complete                  If a person was reported (or should have been reported) as 
answer. Enter “-0-” if applicable. Don't include statements such           an officer, director, trustee, or key employee on any of the 
as “as needed,” “as required,” or “40+.” If the average is less            organization's prior five Forms 990, 990-EZ, or 990-PF, and if 
than 1 hour per week, then the organization can enter a decimal            the person was still employed at any time during the 
rounded to the nearest tenth (for example, 0.2 hours per week).            organization's tax year either (1) by the organization in a lesser 
                                                                           capacity other than as an officer, director, trustee, key employee, 
   For each person listed in column (A), list below the dotted line        or highest compensated employee; or (2) by a related 
an estimate of the average hours per week (if any) devoted to              organization in any capacity, but not by the filing organization, 
related organizations.                                                     and if the person received reportable compensation that 
Column (C). For each person listed in column (A), check the                exceeded the threshold amount described above, then check 
box that reflects the person's position with the organization              only the “Former” box. For example, don't check both the 
during the tax year. Don't check more than one box, unless the             “Former” and “Officer” boxes for a former president of the 
person was both an officer and a director/trustee of the                   organization who wasn't an officer of the organization during the 
                                                                           tax year.
2022 Instructions for Form 990                                         -29-

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Whether or not the organization files Form 990 based on a amount for each person in each of columns (D) and (E). Enter
fiscal year, use the calendar year ending within the “-0-” if the person received no reportable compensation. For
organization's tax year to determine all “former” officers, institutional trustees that don't receive a Form 1099-NEC or
directors, trustees, key employees, and five highest 1099-MISC, enter the amount that the organization would have
compensated employees (because their status depends on their reported in box 1 of Form 1099-NEC or box 6 of Form
reportable compensation, which is reported for the calendar 1099-MISC if the form(s) had been required.
year). Reportable compensation paid to the person by a related
Check the “Former” box for the former five highest organization at any time during the entire calendar year ending
compensated employees only if all four conditions below apply. with or within the filing organization's tax year should be reported
1. The individual wasn't an employee of the organization at in column (E). If the related organization was related to the filing
any time during the calendar year ending with or within the organization for only a portion of the tax year, then the filing
organization's tax year. organization may choose to report only compensation paid or
accrued by the related organization during the time it was
2. The individual was reported (or should have been actually related. If the filing organization reports compensation
reported, under the instructions in effect for such years) on any on this basis, it must explain in Schedule O (Form 990) and state
of the organization's Forms 990, 990-EZ, or 990-PF for one or the period during which the related organization was related.
more of the 5 prior years as one of the five highest compensated
$10,000-per-related-organization exception. For purposes
employees.
of column (E), the organization need not include payments from
3. The individual's reportable compensation exceeded a single related organization if it is less than $10,000 for the
$100,000 for the calendar year ending with or within the calendar year ending with or within the organization's tax year,
organization's tax year. except to the extent paid to a former director or former trustee
4. The amount of the individual's reportable compensation of the filing organization for services as a director or trustee of
for such year would place him or her among the organization's the organization. For example, if an officer of the organization
current five highest compensated employees if the individual received compensation of $6,000, $15,000, and $50,000 from
were an employee during the calendar year ending with or within three separate related organizations for services provided to
the organization's tax year. those organizations, the organization needs to report only
$65,000 in column (E) for the officer.
Example 1. X was reported as one of Y Charity's five highest Volunteer exception. The organization need not report in
compensated employees on one of Y's Forms 990, 990-EZ, or column (E) or (F) compensation from a related organization paid
990-PF from 1 of its 5 prior tax years. During Y’s tax year, X to a volunteer officer director, , or trustee of the filing
wasn't a current officer, director, trustee, key employee, or organization if the related organization is a for-profit
highest compensated employee of Y. X wasn't an employee of Y organization; isn't owned or controlled, directly or indirectly, by
during the calendar year ending with or within Y's tax year. the organization or one or more related tax-exempt
During this calendar year, X received reportable compensation organizations; and doesn't provide management services for a
in excess of $100,000 from Y for past services and would be fee to the organization.
among Y's five highest compensated employees if X were a
current employee. Y must report X as a former highest Bank or financial institution trustee. If the organization is a
compensated employee on Y's Form 990, Part VII, Section A, for trust with a bank or financial institution trustee that is also a
Y's tax year. trustee of another trust, it need not report in column (E) or (F)
compensation from the other trust for services provided as the
Example 2. T was reported as one of Y Charity's five highest trustee to the other trust, because the other trust isn't a related
compensated employees on one of Y's Forms 990, 990-EZ, or organization (see the Glossary definition of related
990-PF from one of its 5 prior tax years. During Y’s tax year, T organization).
wasn't a current officer, director, trustee, key employee, or Reasonable effort. The organization isn't required to report
highest compensated employee of Y, although T was still an compensation from a related organization to a person listed on
employee of Y during the calendar year ending with or within Y's Form 990, Part VII, Section A, if the organization is unable to
tax year. T received reportable compensation in excess of secure the information on compensation paid by the related
$100,000 from Y and related organizations for such calendar organization after making a reasonable effort to obtain it, and if
year. T isn't reportable as a former highest compensated it is unable to make a reasonable estimate of such
employee on Y's Form 990, Part VII, Section A, for Y’s tax year compensation. If the organization makes reasonable efforts but
because T was an employee of Y during the calendar year is unable to obtain the information or provide a reasonable
ending with or within Y's tax year. estimate of compensation from a related organization in column
Example 3. Z was reported as one of Y Charity's key (E) or (F), then it must report the efforts undertaken on
employees on Y's Form 990 filed for one of its 5 prior tax years. Schedule O (Form 990). An example of a reasonable effort is for
During Y’s tax year, Z wasn't a current officer, director, trustee, the organization to distribute a questionnaire annually to each of
key employee, or highest compensated employee of Y. For the its current and former officers, directors, trustees, key
calendar year ending with or within Y’s tax year, Z received employees, and highest compensated employees that includes
reportable compensation of $90,000 from Y as an employee the name and title of each person reporting information, blank
(and no reportable compensation from related organizations). lines for those persons' signatures and signature dates, and the
Because Z received less than $100,000 reportable pertinent instructions and definitions for Form 990, Part VII,
compensation for the calendar year ending with or within Y’s tax Section A, columns (E) and (F).
year from Y and its related organizations, Y isn't required to Short year and final returns. For a short year return in
report Z as a former key employee on Y's Form 990, Part VII, which there is no calendar year that ends with or within the short
Section A, for Y’s tax year. year, leave columns (D) and (E) blank, and don't report any key
employees, highest compensated employees, or highest
Columns (D) and (E). Enter the amounts required to be compensated independent contractors (because such
reported (whether or not actually reported) in box 1 or 5 of Form persons are determined according to compensation received in
W-2 (whichever is greater), box 1 of Form 1099-NEC, and/or the calendar year ending with or within the tax year for which the
box 6 of Form 1099-MISC, issued to the person for the calendar return is filed), unless the return is a final return. If the return is a
year ending with or within the organization's tax year. Enter an final return, report the compensation that is reportable

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compensation on Forms W-2 and 1099 for the short year, from              $10,000-per-item exception. Except for the five items listed 
both the filing organization and related organizations, whether or       above, neither the organization nor a related organization is 
not Forms W-2 or 1099 have been filed yet to report such                 required to report on Form 990, Part VII, Section A, any item of 
compensation.                                                            “other compensation” (as set forth in the compensation table 
Column (F).  Other compensation generally includes                       beginning later) if its total value is less than $10,000 for the 
compensation not currently reportable in box 1 or 5 of Form W-2,         calendar year ending with or within the organization's tax year.
in box 1 of Form 1099-NEC, or in box 6 of Form 1099-MISC,                Amounts excluded under the two separate $10,000 
including nontaxable benefits other than disregarded benefits,           exceptions (the $10,000-per-related-organization and 
as discussed under Disregarded benefits, later, and in the               $10,000-per-item exceptions) are to be excluded from 
instructions for Schedule J (Form 990), Part II. Treat amounts           compensation in determining whether an individual's total 
paid or accrued under a deferred compensation plan, or held              reportable compensation and other compensation exceeds 
by a deferred compensation trust, that is established,                   the thresholds set forth on Form 990, Part VII, Section A, line 4. If 
sponsored, or maintained by the organization (or a related               the individual's total compensation exceeds the relevant 
organization) as paid, accrued, or held directly by the                  threshold, then the amounts excluded under the $10,000 
organization (or the related organization). Deferred                     exceptions are included in the individual's compensation 
compensation to be reported in column (F) includes                       reported on Schedule J (Form 990). Thus, the total amount of 
compensation that is earned or accrued in one year and                   compensation reported on Schedule J (Form 990) can be higher 
deferred to a future year, whether or not funded, vested,                than the amount reported on Form 990, Part VII, Section A.
qualified or nonqualified, or subject to a substantial risk of           The $10,000-per-item exception applies separately for each 
forfeiture. But don't report in column (F) a deferral of                 item of other compensation from the organization and from each 
compensation that causes an amount to be deferred from the               related organization.
calendar year ending with or within the tax year to a date that 
isn't more than 2 /  months after the end of the calendar year 1 2       Example 1.  Organization X provides the following 
ending with or within the tax year if such compensation is               compensation to its current officer:
currently reported as reportable compensation.
Enter an amount in column (F) for each person listed in Part             $110,000 Reportable compensation (including pre-tax employee 
VII, Section A. (Enter “-0-” if applicable.) Report a reasonable                  contributions of $5,000 to a qualified defined contribution 
                                                                                  retirement plan and $2,500 to a qualified health benefit plan)
estimate if actual numbers aren't readily available.                     5,000    Tax-deferred employer contribution to qualified defined 
Other compensation paid to the person by a related                                contribution retirement plan
organization at any time during the calendar year ending with or         5,000    Nontaxable employer contributions to health benefit plan
within the filing organization's tax year should be reported in          4,000    Nontaxable dependent care assistance
column (F). If the related organization was related to the filing        500      Nontaxable group life insurance premium
organization for only a portion of the tax year, then the filing 
organization may choose to report only other compensation paid 
or accrued by the related organization during the time it was            Organization Y, a related organization, also provides 
actually related. If the filing organization reports compensation        compensation to the officer as follows:
on this basis, it must explain on Schedule O (Form 990) and 
state the period during which the related organization was 
                                                                         $21,000  Reportable compensation (including $1,000 pre-tax 
related.                                                                          employee contribution to qualified defined contribution 
The following items of compensation provided by the filing                        retirement plan)
organization and related organizations must be reported as               1,000    Tax-deferred employer contribution to qualified defined 
“other compensation” in column (F) in all cases regardless of the                 contribution retirement plan
amount, to the extent they aren't included in column (D).                5,000    Nontaxable tuition assistance
1. Tax-deferred contributions by the employer to a qualified 
defined contribution retirement plan.
2. The annual increase or decrease in actuarial value of a               The officer receives no compensation in the capacity as a 
qualified defined benefit plan, whether or not funded or vested.         former director or trustee of X, and no unrelated organization 
                                                                         pays the officer for services provided to X. The organization can 
3. The value of health benefits provided by the employer, or             disregard as other compensation (a) the $4,500 in dependent 
paid by the employee with pre-tax dollars, that aren't included in       care and group life insurance payments from the organization 
reportable compensation. For this purpose, health benefits               (under the $10,000-per-item exception), and (b) the $5,000 in 
include (1) payments of health benefit plan premiums, (2)                tuition assistance from the related organization (under the 
medical reimbursement and flexible spending programs, and (3)            $10,000-per-item exception) in determining whether the officer's 
the value of health coverage (rather than actual benefits paid)          total reportable and other compensation from the organization 
provided by an employer's self-insured or self-funded                    and related organizations exceeds $150,000. In this case, total 
arrangement. Health benefits include dental, optical, drug, and          reportable compensation is $131,000, and total other 
medical equipment benefits. They don't include disability or             compensation (excluding the excludable items below $10,000) 
long-term care insurance premiums or allocated benefits for this         is $11,000. Under these circumstances, the officer's dependent 
purpose.                                                                 care, group life, and tuition assistance items need not be 
4. Tax-deferred contributions by the employer and                        reported as other compensation on Form 990, Part VII, 
employee to a funded nonqualified defined contribution plan,             Section A, column (F), and the officer's total reportable and other 
and deferrals under an unfunded nonqualified defined                     compensation ($142,000) isn't reportable on Schedule J (Form 
contribution plan, whether or not such plans are vested or               990). If, instead, the officer's reportable compensation from Y 
subject to a substantial risk of forfeiture. See the examples in the     were $30,000 rather than $21,000, then the officer's total 
Schedule J (Form 990), Part II, instructions.                            reportable and other compensation ($151,000) would be 
5. The annual increase or decrease in actuarial value of a               reportable on Schedule J (Form 990), including the dependent 
nonqualified defined benefit plan, whether or not funded, vested,        care, group life, and tuition assistance items, even though these 
or subject to a substantial risk of forfeiture.

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items wouldn't have to be reported as other compensation on return is a final return, report the other compensation for the
Form 990, Part VII. short year from both the filing organization and related
Example 2. Organization S provides health benefits to B (its organizations.
CEO) under a self-insured medical reimbursement plan. The Compensation table for reporting in Part VII, Section A, or
value of the plan benefits for the tax year is $10,000, which Schedule J (Form 990), Part II. The following table may be
represents the estimated cost of providing coverage for the year useful in determining how and where to report items of
if the employer paid a third-party insurer for similar benefits, as compensation on Form 990, Part VII, Section A, and on
determined on an actuarial basis. The actual benefits paid for B Schedule J (Form 990), Part II. The list isn't comprehensive but
and B's family for the year are $30,000. If the benefits aren't covers most items for most organizations. Many items of
reportable compensation to B, then Organization S must report compensation may or may not be taxable or currently taxable,
the $10,000 value of plan benefits as other compensation to B depending on the plan or arrangement adopted by the
on Form 990, Part VII, Section A, column (F). organization and other circumstances. The list attempts to take
Disregarded benefits. Disregarded benefits under Regulations into account these varying facts and circumstances. The list is
section 53.4958-4(a)(4) need not be reported in column (F). merely a guideline to report amounts for those persons required
Disregarded benefits generally include fringe benefits excluded to be listed. In all cases, items included in box 1 or 5 of Form
from gross income under section 132. These benefits include: W-2 (whichever is greater), in box 1 of Form 1099-NEC, and/or
• No-additional cost service, in box 6 of Form 1099-MISC are required to be reported on Part
• Qualified employee discount, VII, Section A, and, for applicable persons, Schedule J (Form
• Working condition fringe, 990), Part II, column (B). Items listed as “taxable” or “taxable in
• De minimis fringe, current year” are currently includible in reportable compensation,
• Qualified transportation fringe, but aren't necessarily subject to federal income tax in the current
• Qualified retirement planning services, and year.
• Qualified military base realignment and closure fringe. Any item listed in the following compensation table that isn't
For descriptions of each of these disregarded benefits, see followed by a star (x) or asterisk (*) in any column shouldn't be
the Instructions for Schedule J (Form 990). reported on Part VII, Section A; or in Schedule J (Form 990),
Part II.
Short year and final returns. For a short year return in which
there is no calendar year that ends with or within the short year,
leave column (F) blank, unless the return is a final return. If the

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                                                                                   Where To Report
                                                  Form 990, Part VII, Section A, column (D) or (E) Form 990, Part VII, Section A, column 
Type of Compensation                                                                                              (F)
                                                  Schedule J      Schedule J (Form  Schedule J (Form  Schedule J (Form  Schedule J (Form 
                                                  (Form 990), Part  990), Part II, 990), Part II,  990), Part II, 990), Part II, 
                                                  II, column B(i) column B(ii)     column B(iii)   column C       column D
Base salary/wages/fees paid                       x
Base salary/wages/fees deferred (taxable)         x
Base salary/wages/fees deferred (nontaxable)                                                       x
Bonus paid (including signing bonus)                                  x
Bonus deferred (taxable in current year)                              x
Bonus deferred (not taxable in current year)                                                       x
Incentive compensation paid                                           x
Incentive compensation deferred (taxable in                           x
current year)
Incentive compensation deferred (not taxable in                                                    x
current year)
Severance or change of control payments made                                       x
Sick pay paid by employer                         x
Third-party sick pay                                                               x
Other compensation amounts deferred (taxable in                       x
current year)
Other compensation amounts deferred (not                                                           x
taxable in current year)
Tax gross-ups paid                                                                 x
Vacation/sick leave cashed out                                                     x
Stock options at time of grant                                                                     x
Stock options at time of exercise                                                  x
Stock awards paid by taxable organizations                                         x
substantially vested
Stock awards paid by taxable organizations not                                                     x
substantially vested
Stock equivalents paid by taxable organizations                                    x
substantially vested
Stock equivalents paid by taxable organizations                                                    x
not substantially vested
Loans—forgone interest or debt forgiveness                                         x
Contributions (employer) to qualified retirement                                                   x
plan
Contributions (employee deferrals) to section      x
401(k) plan
Contributions (employee deferrals) to section      x
403(b) plan
Qualified or nonqualified retirement plan defined                                                  x
benefit accruals (reasonable estimate of increase 
or decrease in actuarial value)
Qualified retirement (defined contribution) plan 
investment earnings or losses (not reportable or 
other compensation)
Taxable distributions from qualified retirement 
plan, including section 457(b) eligible 
governmental plan (reported on Form 1099-R but 
not reportable or other compensation on Form 990)

2022 Instructions for Form 990                                    -33-

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                                                                                           Where To Report
                                                        Form 990, Part VII, Section A, column (D) or (E)    Form 990, Part VII, Section A, column 
Type of Compensation                                                                                                       (F)
                                                        Schedule J (Form  Schedule J (Form Schedule J (Form Schedule J (Form  Schedule J (Form 
                                                        990), Part II, 990), Part II,      990), Part II,   990), Part II,    990), Part II, 
                                                        column B(i)    column B(ii)        column B(iii)    column C          column D
Distributions from nongovernmental section 457(b)                                                        x
plan 
Amounts includible in income under section 457(f)                                                        x
Amounts deferred by employer or employee (plus                                                           x
earnings) under section 457(b) plan (substantially 
vested)
Amounts deferred by employer or employee under                                                              x
section 457(b) or 457(f) plan (not substantially 
vested)
Amounts deferred under nonqualified defined                                                              x
contribution plans (substantially vested)
Amounts deferred under nonqualified defined                                                                 x
contribution plans (not substantially vested)
Earnings or losses of nonqualified defined                                                               x
contribution plan (substantially vested)
Earnings or losses of nonqualified defined 
contribution plan (not substantially vested)
Scholarships and fellowship grants (taxable)                                                             x
Health benefit plan premiums paid by employer            x 
(taxable)
Health benefit plan premiums paid by the employee        x
(taxable)
Health benefit plan premiums (nontaxable)                                                                                     x
Medical reimbursement and flexible spending                                                              x
programs (taxable)
Medical reimbursement and flexible spending                                                                                   x
programs (nontaxable)
Other health benefits (taxable)                                                                          x
Other health benefits (nontaxable)                                                                                            x
Life, disability, or long-term-care insurance (taxable)                                                  x
Life, disability, or long-term-care insurance                                                                                 *
(nontaxable)
Split-dollar life insurance (see Notice 2002-8, 2002-1                                                   x
C.B. 398)
Housing provided by employer or ministerial housing                                                      x
allowance (taxable)
Housing provided by employer or ministerial housing                                                                           *
allowance (nontaxable) (but see Schedule J 
instructions regarding working condition fringes)
Personal legal services (taxable)                                                                        x
Personal legal services (nontaxable)                                                                                          *
Personal financial services (taxable)                                                                    x
Personal financial services (nontaxable)                                                                                      *
Dependent care assistance (taxable)                                                                      x
Dependent care assistance (nontaxable)                                                                                        *
Adoption assistance (taxable)                                                                            x
Adoption assistance (nontaxable)                                                                                              *
Tuition assistance for family (taxable)                                                                  x

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                                                                                          Where To Report
                                                       Form 990, Part VII, Section A, column (D) or (E)    Form 990, Part VII, Section A, column 
Type of Compensation                                                                                                      (F)
                                                       Schedule J (Form  Schedule J (Form Schedule J (Form Schedule J (Form  Schedule J (Form 
                                                       990), Part II, 990), Part II,      990), Part II,   990), Part II,    990), Part II, 
                                                       column B(i)    column B(ii)        column B(iii)        column C      column D
Tuition assistance for family (nontaxable)                                                                                    *
Cafeteria plans (nontaxable health benefit)                                                                                   x
Cafeteria plans (nontaxable benefit other than health)                                                                        *
Liability insurance (taxable)                                                                           x
Employer-provided automobile (taxable)                                                                  x
Employer-subsidized parking (taxable)                                                                   x
Travel (taxable)                                                                                        x
Moving (taxable)                                                                                        x
Meals and entertainment (taxable)                                                                       x
Social club dues (taxable)                                                                              x
Spending account (taxable)                                                                              x
Gift cards                                                                                              x
Disregarded benefits under Regulations section 
53.4958-4(a)(4) (see Schedule J, Part II, instructions)

Note. Items marked with an asterisk (*) instead of a star (x) are         $10,000 of reportable compensation (Part VII, Section A, 
excludable from Form 990, Part VII, Section A, column (F), if             columns (D) and (E)) during the year from the organization or 
below $10,000.                                                            related organizations. To determine whether an individual 
                                                                          received or accrued more than $10,000 in reportable 
Line 1b.   Report the subtotals of compensation from the 
                                                                          compensation solely in the capacity as a former trustee or 
Section A, line 1a, table in line 1b, columns (D), (E), and (F).
                                                                          director of the organization, add the amounts reported in box 1 
Line 1c.   Report the subtotals of compensation from duplicate            of all Forms 1099-NEC, and, if applicable, box 1 or 5 of all Forms 
Section A tables for filers that report more than 25 persons in the       W-2 (whichever is greater), and/or issued to the individual by the 
Section A, line 1a, table in line 1c, columns (D), (E), and (F).          organization and all related organizations, to the extent that such 
Line 1d.   Add the totals of lines 1b and 1c in line 1d for columns       amounts relate to the individual's past services as a trustee or 
(D), (E), and (F).                                                        director of the organization and not of a related organization. The 
                                                                          $10,000-per-related-organization exception doesn't apply for 
Line 2.  Report the total number of individuals, both those listed        this purpose.
in the Part VII, Section A, table, and those not listed, to whom the 
filing organization (not related organizations) paid over                 Line 4.    Complete Schedule J (Form 990) for each individual 
$100,000 in reportable compensation during the tax year.                  listed in Section A who received or accrued more than $150,000 
                                                                          of reportable and other compensation from the organization and 
Line 3. Complete Schedule J (Form 990) for each of the                    related organizations. To determine whether any listed individual 
following persons.                                                        received or accrued more than $150,000 of reportable and other 
• Each individual listed in Part VII, Section A, as a former              compensation, add all compensation included in Part VII, 
officer, former key employee, or former highest                           Section A, columns (D), (E), and (F), but disregard any 
compensated employee. To determine whether an individual                  decreases in the actuarial value of defined benefit plans.
received more than $100,000 in reportable compensation in                 The following chart explains which officers directors,    , 
the aggregate from the organization and related organizations,            trustees key employees,        , and highest compensated 
add the amounts reported in box 1 or 5 of all Forms W-2                   employees must be reported on Form 990, Part VII, Section A, 
(whichever is greater), in box 1 of all Forms 1099-NEC, and/or in         and on Schedule J (Form 990). See also Line 5, later, for 
box 6 of all Forms 1099-MISC, issued to the individual by the             additional individuals who must be reported on Schedule J 
organization and all related organizations (disregarding amounts          (Form 990), Part II.
from a related organization if below $10,000) for the calendar 
year ending with or within the organization's tax year.
• Each individual that received, solely in the capacity as a 
former director or former trustee of the organization, more than 

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Matrix for Part VII, Section A, Lines 3 and 4

                                                                          Enter on Form 990, Part VII,      Enter on Schedule J (Form 990), 
              Position                   Current or former                Section A . . .                   Part II . . .
                                                                                                            If reportable and other compensation is 
                                                                                                            greater than $150,000 in the aggregate 
                                         Current                                   All                      from organization and related 
                                                                                                            organizations (don't report institutional 
Directors and Trustees                                                                                      trustees)
                                                                     If reportable compensation in capacity 
                                         Former                      as former director or trustee is greater  If listed on Form 990, Part VII, Section A 
                                                                     than $10,000 in the aggregate from     (don't report institutional trustees)
                                                                     organization and related organizations
                                                                                                            If reportable and other compensation is 
                                         Current                                   All                      greater than $150,000 in the aggregate 
                                                                                                            from organization and related 
              Officers                                                                                      organizations
                                                                     If reportable compensation is greater 
                                         Former                      than $100,000 in the aggregate from    If listed on Form 990, Part VII, Section A
                                                                     organization and related organizations
                                         Current                                   All                      All
         Key Employees                                               If reportable compensation is greater 
                                         Former                      than $100,000 in the aggregate from    If listed on Form 990, Part VII, Section A
                                                                     organization and related organizations
                                                                     If reportable compensation is greater  If reportable and other compensation is 
                                         Current                     than $100,000 in the aggregate from    greater than $150,000 in the aggregate 
Other Five Highest Compensated                                       organization and related organizations from organization and related 
                                                                                                            organizations
         Employees
                                                                     If reportable compensation is greater 
                                         Former                      than $100,000 in the aggregate from    If listed on Form 990, Part VII, Section A
                                                                     organization and related organizations
Line 5.  Complete Schedule J (Form 990) for any individual           management official of the organization, must be listed as an 
listed on Form 990, Part VII, Section A, if the person receives or   officer of the organization in Part VII, Section A. However, the 
accrues compensation from an unrelated organization (other           amounts paid by B to A require that the organization answer 
than from management companies and leasing companies, as             “Yes” on line 5 and complete Schedule J (Form 990) about A.
discussed earlier) for services rendered to the filing organization       Example 2.   C is an attorney employed by a law firm that isn't 
in the person's capacity as an officer director trustee, , , or      a related organization to the organization. The organization and 
employee of the filing organization. Also, specify on Schedule J     the law firm enter into an arrangement where C serves the 
(Form 990), Part III, the name of the unrelated organization, the    organization, a section 501(c)(3) legal aid society pro bono, on a 
type and amount of compensation it paid or accrued, and the          full-time basis as its vice president and as a board member while 
person receiving or accruing such compensation. See                  continuing to receive her regular compensation from the law 
Compensation from unrelated organizations or individuals,            firm. The organization doesn't provide any compensation to C for 
earlier.                                                             the services provided by C to the organization, and doesn't 
For purposes of line 5, disregard:                                   report C's compensation on Form W-2, Form 1099-NEC, or 
                                                                     Form 1099-MISC. The law firm doesn't treat any part of C's 
1. Payments from a deferred compensation trust or plan 
                                                                     compensation as a charitable contribution to the legal aid 
established, sponsored, or maintained by the organization (or a 
                                                                     society. Under these circumstances, the amounts paid by the 
related organization), and deferred compensation held by such 
                                                                     law firm to C don't require that the organization answer “Yes” on 
trust or plan;
                                                                     line 5, about C. Also, nothing in these facts would prevent C from 
2. Payments from a common paymaster for services                     qualifying as an independent member of the organization's 
provided to the organization (or to a related organization); or      governing body for purposes of Form 990, Part VI, line 1b.
3. Payments from an unrelated taxable organization that                   Example 3.   D, a volunteer director of the organization, is 
employs the individual and continues to pay the individual's         also the sole owner and CEO of M management company (an 
regular compensation while the individual provides services          unrelated organization), which provides management services to 
without charge to the filing organization, but only if the unrelated the organization. The organization pays M an annual fee of 
organization doesn't treat the payments as a charitable              $150,000 for management services. Under the circumstances, 
contribution to the filing organization.                             the amounts paid by M to D (in the capacity as owner and CEO 
Example 1.    A is the CEO (and the top management                   of M) don't require that the organization answer “Yes” on line 5, 
official) of the organization. In addition to compensation paid by   regarding D. However, the organization must report the 
the organization to A, A receives payments from B, an unrelated      transaction with M, including the relationship between D and M, 
corporation (using the definition of relatedness on Schedule R       on Schedule L (Form 990), Part IV. Also, D doesn't qualify as an 
(Form 990)), for services provided by A to the organization. B       independent member of the organization's governing body 
also makes rent payments for A's personal residence. The             because D receives indirect financial benefits from the 
organization is aware of the compensation arrangement                organization through M that are reportable on Schedule L (Form 
between A and B, and doesn't treat the payments as paid by the       990), Part IV.
organization for Form W-2 reporting purposes. A, as the top 

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Section B. Five Highest Compensated interest on state and local bonds that is excluded from tax by
section 103.
Independent Contractors
Complete this table for the five highest compensated Column (C). In column (C), report any unrelated business
independent contractors that received more than $100,000 in revenue received by the organization during the tax year from
compensation for services, whether professional or other an unrelated trade or business, unless that revenue is
services, from the organization. Independent contractors include reportable in Part VIII, column (D). See Pub. 598 and the
organizations as well as individuals and can include professional Instructions for Form 990-T for more information.
fundraisers, law firms, accounting firms, publishing companies, A section 501(c)(3) organization that is an S corporation
management companies, and investment management TIP shareholder must treat all allocations of income from the
companies. Don't report public utilities or insurance providers as S corporation as unrelated business income. Gain on
independent contractors. See Pub. 1779, and Pub. 15-A, the disposition of stock is also treated as unrelated business
Employer's Supplemental Tax Guide, for distinguishing income. See section 512(e).
employees from independent contractors.
Column (C). Enter the amount the organization paid, whether Column (D). In column (D), report any revenue excludable from
reported in box 1 of Form 1099-NEC, in box 6 of Form unrelated business income by section 512, 513, or 514.
1099-MISC, or paid under the parties' agreement or applicable Examples of such revenue include receipts from the sale of
state law, for the calendar year ending with or within the donated merchandise, interest (unless debt-financed), and
organization's tax year. receipts from bingo games.
For a short year return in which there is no calendar year that Neither Form 5500 nor DOL Forms LM-2 or LM-3, Labor
ends with or within the short year, don't report any information in Organization Annual Report, should be substituted for the Form
columns (A) through (C), unless the return is a final return. If the 990, Part VIII or IX.
return is a final return, report the compensation paid to the
independent contractor(s) under the parties' agreement during Line 1. In General
the short year or the compensation that is reportable On lines 1a through 1f, report cash and noncash amounts
compensation on Form 1099 for the short year, whether or not received as voluntary contributions, gifts, grants, or other
Form 1099 has been filed yet to report such compensation. similar amounts from the general public, governmental units,
Compensation includes fees and similar payments to foundations, and other exempt organizations. The general public
independent contractors but not reimbursement of expenses includes individuals, corporations, trusts, estates, and other
unless incidental to providing the service. However, for this entities. Voluntary contributions are payments, or the part of any
purpose, the organization must report gross payments to the payment, for which the payer (donor) doesn't receive full retail
independent contractor that include expenses and fees if the value (FMV) from the recipient (donee) organization.
expenses aren't separately reported to the organization. Contributions are reported on line 1 regardless of whether they
are deductible by the contributor. The noncash portion of
Form 1099-NEC and/or Form 1099-MISC may be contributions reported on lines 1a through 1f is also reported on
TIP required to be issued for payments to an independent line 1g.
contractor, with compensation reported in box 1 of Form
1099-NEC and/or box 6 of Form 1099-MISC. Report gross amounts of contributions collected in the
organization's name by fundraisers.
Part VIII. Statement of Revenue Report all expenses of raising contributions on Part IX,
Check the box in the heading of Part VIII if Schedule O (Form column (D), Fundraising expenses. The organization must enter
990) contains any information pertaining to this part. on Part IX, line 11e, fees for professional fundraising
services relating to the gross amounts of contributions collected
Column (A). All organizations must complete column (A), in the organization's name by professional fundraisers.
reporting their gross receipts for all sources of revenue. All
organizations (except section 527 political organizations) must Report on line 1 assets contributed to the organization by
complete columns (B) through (D), which must add up to the another entity in the course of the entity's liquidation, dissolution,
amount in column (A) for each line in Part VIII. Refer to specific or termination.
instructions in this part for completing each column. Report the value of noncash contributions at the time of the
If the organization enters an amount in column (A) for donation. For example, report the FMV of a donated car at the
TIP lines 2a through 2e or lines 11a through 11c, it must also time the car was received as a donation.
enter a corresponding business activity code from Don't net losses from uncollectible pledges from prior years,
Business Activity Codes, later. If none of the listed codes, or refunds of contributions and service revenue from prior years, or
other 6-digit codes listed on the NAICS website at 2022 NAICS reversal of grant expenses from prior years on line 1. Rather,
Census Chart, accurately describe the activity, enter “900099.” report any such items as “Other changes in net assets or fund
Use of these codes doesn't imply that the business activity is balances” on Part XI, line 9, and explain on Schedule O (Form
unrelated to the organization's exempt purpose. For nonstore 990).
retailers, select the PBA code by the primary product that your
establishment sells. For example, establishments primarily The organization must report any contributions of
selling prescription and non-prescription drugs, select PBA code conservation easements and other qualified conservation
456110 Pharmacies and drug retailers. contributions consistently with how it reports revenue from
such contributions in its books, records, and financial
Column (B). In column (B), report all revenue from activities statements.
substantially related to the organization's exempt purposes. Use Reporting on line 1 according to ASC 958 is generally
of revenue for the organization's exempt purposes doesn't make acceptable (though not required) for Form 990 purposes, but the
the activity that produced the income (for example, fundraising value of donated services or use of materials, equipment, or
activity) substantially related to the organization's exempt facilities may not be reported. An organization that receives a
purposes. Also report here any revenue that is excludable from grant to be paid in future years should, according to ASC 958,
gross income other than by section 512, 513, or 514, such as report the grant's present value on line 1. Accruals of present
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value increments to the unpaid grant should be reported on must pay the same price as any other member of the public.
line 1 in future years. They are also entitled to attend a number of rehearsals each
season without charge. Under these circumstances, M's receipts
Contributions don't include the following. from members are contributions reported on line 1b.
• Grants, fees, or other support from governmental units, Membership dues that aren't contributions because they
foundations, or other exempt organizations that represent a compare reasonably with available benefits are reported on
payment for a service, facility, or product that primarily gives line 2, Program Service Revenue.
some economic or physical benefit to the payer. Membership dues can consist of both contributions and
• The portion of any fundraising solicitation representing payment for goods and services. In that case, the portion of the
payment for goods, services, or anything else at retail value. membership dues that is a payment for goods or services should
• Unreimbursed expenses of officers, employees, or be reported on line 2, Program Service Revenue. The portion
volunteers. (See the explanations of charitable contributions that exceeds the FMVof the goods or services provided should
and employee business expenses in Pub. 526 and Pub. 463, be reported on line 1b.
respectively.)
• Payments received from employers for welfare benefits under The portion of membership dues attributable to certain
plans described in sections 501(c)(9), (17), and (18). Report membership benefits that are considered to be insubstantial (for
these amounts on line 2, Program Service Revenue. example, low-cost articles, free or discounted admission to the
• Donations of services such as the value of donated organization's activities, discounts on purchases from the
advertising space, broadcast air time (including donated public organization's gift shop, free or discounted parking) may be
service announcements), or discounts on services or donations reported as contributions on line 1, rather than as payments for
of use of materials, equipment, or facilities, even though goods or services on line 2. See Pub. 1771, Charitable
reporting donated services and facilities as items of revenue and Contributions—Substantiation and Disclosure Requirements, for
expense is called for in certain circumstances by generally more information on insubstantial membership benefits that
accepted accounting principles. The optional reporting of need not be valued or reported.
donated services and facilities is discussed in the instructions for Line 1c. Enter the total amount of contributions received from
Form 990, Part III. fundraising events, which includes, but isn't limited to, dinners,
Example 1. A hotel in a city's entertainment district donates auctions, and other events conducted for the sole or primary
100 “right to use” certificates covering 15 hotel rooms a night to purpose of raising funds for the organization's exempt activities.
disaster relief organization B. B then uses these certificates as Report contributions received from gaming activities on line 1f,
emergency housing in furtherance of its exempt purposes. B not on line 1c.
shouldn't report the value of this contribution on line 1 (or on any Example. An organization holds a dinner, charging $400 per
other line in Part VIII), because this is a donation of services and person for the meal. The dinner has a retail value of $160. A
use of facilities to B. Similarly, if B were to auction off the person who purchases a ticket is really purchasing the dinner for
certificates as part of a fundraising event, B shouldn't report the $160 and making a contribution of $240. The contribution of
value of the contributed certificates on line 1 (or on any other line $240, which is the difference between the buyer's payment and
in Part VIII). Rather, it should report gross income from the the retail value of the dinner, would be reported on line 1c and
auction on Part VIII, line 8a. again on line 8a (within parentheses). The revenue received
Example 2. Organization C purchases 100 “right to use” ($160 retail value of the dinner) would be reported in the
certificates (as described in Example 1 above) from the hotel, right-hand column on line 8a.
then contributes them to disaster relief organization B and If a contributor gives more than $160, that person would be
designates that they be used for disaster relief purposes. B making a contribution of the difference between the dinner's
should report the FMVof these certificates on line 1. If B were to retail value of $160 and the amount actually given. Rev. Rul.
auction off the certificates as part of a fundraising event, then 67-246, 1967-2 C.B. 104, as distinguished by Rev. Rul. 74-348,
use the proceeds for disaster relief purposes, B should report 1974-2 C.B. 80, explains this principle in detail. See also the
the gross income from the auction on Part VIII, line 8a; report the instructions for lines 8a through 8c and Pub. 526.
FMV of the contributed certificates on line 8b; and report the Organizations that report more than $15,000 total on lines 1c
difference between lines 8a and 8b on line 8c. and 8a must also answer “Yes” on Part IV, line 18, and complete
Line 1a. Enter on line 1a the total amount of contributions Part II of Schedule G (Form 990).
received indirectly from the public through solicitation campaigns Line 1d. Enter on line 1d amounts contributed to the
conducted by federated fundraising agencies and similar organization by related organizations. Don't report amounts
fundraising organizations (such as from a United Way reportable on line 1a.
organization). Federated fundraising agencies normally conduct
fundraising campaigns within a single metropolitan area or some Line 1e. Enter the total amount of contributions in the form of
part of a particular state, and allocate part of the net proceeds to grants or similar payments from local, state, or federal
each participating organization on the basis of the donors' government sources, as well as foreign governments. Include
individual designations and other factors. grant amounts from U.S. possessions.
Federated fundraising agencies must, like all other filers, Whether a payment from a governmental unit is labeled a
TIP identify the sources of contributions made to them on “grant” or a “contract” doesn't determine where the payment
lines 1a through 1g. should be reported on Part VIII. Rather, a grant or other payment
from a governmental unit is reported here if its primary purpose
Line 1b. Report on line 1b membership dues and assessments is to enable the organization to provide a service to, or maintain
that represent contributions from the public rather than a facility for, the direct benefit of the public rather than to serve
payments for benefits received or payments from affiliated the direct and immediate needs of the governmental unit. In
organizations. other words, the payment is recorded on line 1e if the general
public receives the primary and direct benefit from the payment
Example. M is an organization whose primary purpose is to and any benefit to the governmental unit is indirect and
support the local symphony orchestra. Members have the insubstantial as compared to the public benefit.
privilege of purchasing subscriptions to the symphony's annual
concert series before they go on sale to the general public, but

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The following are examples of governmental grants and other Program service revenue. Program service revenue includes
payments that are treated as contributions and reported on income earned by the organization for providing a government
line 1e. agency with a service, facility, or product that benefited that
• Payments by a governmental unit for the construction or government agency directly rather than benefiting the public as a
maintenance of library or museum facilities open to the public. whole. Program service revenue also includes tuition received
• Payments by a governmental unit to nursing homes to provide by a school; revenue from admissions to a concert or other
care to their residents (but not Medicare/Medicaid or similar performing arts event or to a museum; royalties received as
payments made on behalf of the residents). author of an educational publication distributed by a commercial
• Payments by a governmental unit to child placement or child publisher; interest income on loans a credit union makes to its
guidance organizations under government programs to better members; payments received by a section 501(c)(9)
serve children in the community. organization from participants or employers of participants for
Line 1f. Enter all other contributions, gifts, and similar health and welfare benefits coverage; insurance premiums
amounts the organization received from sources not reported received by a fraternal beneficiary society; and registration fees
separately on lines 1a through 1e. This amount includes received in connection with a meeting or convention.
contributions from donor advised funds (unless the Program-related investments. Program service revenue also
sponsoring organization is a related organization) and from includes income from program-related investments. These
gaming activities. For a section 501(c)(21) trust, enter the total investments are made primarily to accomplish an exempt
contributions received under section 192 from the coal mine purpose of the investing organization rather than to produce
operator who established the trust. Contributions to the trust income. Examples are scholarship loans and low-interest loans
must be in cash or property of the type in which the trust is to charitable organizations, indigents, or victims of a disaster.
permitted to invest (for example, public debt securities of the
United States, obligations of a state or local government that are Rental income from an exempt function is another example of
not in default as to principal or interest, or time and demand program-related investment income. For purposes of this return,
deposits in a bank or insured credit union as described in section report all rental income from an affiliated organization on line 2.
501(c)(21)(D)(ii)). Unrelated trade or business activities. Unrelated trade or
Line 1g. Enter on line 1g the value of noncash contributions business activities (not including any fundraising events or
included on lines 1a through 1f. If this amount exceeds $25,000, fundraising activities) that generate fees for services can also
the organization must answer “Yes” on Part IV, line 29, and be program service activities. A social club, for example, should
complete and attach Schedule M (Form 990). report as program service revenue the fees it charges both
members and nonmembers for the use of its tennis courts and
Noncash contributions are anything other than cash, checks, golf course.
money orders, credit card charges, wire transfers, and other
transfers and deposits to a cash account of the organization. Sales of inventory items by hospitals, colleges, and univer-
Value noncash donated items, like cars and securities, as of sities. Books and records maintained according to generally
the time of their receipt, even if they were sold immediately after accepted accounting principles for hospitals, colleges, and
they were received. universities are more specialized than books and records
maintained according to those accounting principles for other
Example. A charity receives a gift of stock from an unrelated types of organizations that file Form 990. Accordingly,
donor. The stock is delivered to the charity's broker, who sells it hospitals, colleges, and universities can report, as program
on the same day and remits the sales proceeds, net of service revenue on line 2, sales of inventory items otherwise
commissions, to the charity. The value of the stock at the time of reportable on line 10a. In that event, enter the applicable cost of
the contribution must be reported on line 1f and also on line 1g. goods sold as program service expense in column (B) of Part IX.
The sale of the stock, and the related sales expenses (including No other organizations should report sales of inventory items on
the amounts reported on lines 1f and 1g), must be reported on line 2.
lines 7a through 7d.
Common types of program service revenue.
Museums and other organizations that elect not to • Medicare and Medicaid payments, and other government
TIP capitalize their collections (according to ASC payments made to pay or reimburse the organization for medical
958-360-45) shouldn't report an amount on line 1g for services provided to individuals who qualify under a government
works of art and other collection items donated to them. program for the services provided, and who select the service
For more information on noncash contributions, see the provider. See Rev. Rul. 83-153, 1983-2 C.B. 48.
instructions for Schedule M (Form 990). • Payments for medical services by patients and their
guarantors.
Line 1h. Enter on line 1h the total of lines 1a through 1f (but not • Fees and contracts from government agencies for a service,
line 1g). facility, or product that primarily benefited the government
The organization may also need to attach Schedule B agencies.
TIP (Form 990) to report certain contributors and their Example 1. A payment by a governmental agency to a
contributions. See the Instructions for Schedule B medical clinic to provide vaccinations to the general public is a
(Form 990) for more information. contribution reported on line 1e. A payment by a governmental
agency to a medical clinic to provide vaccinations to employees
Line 2. On lines 2a through 2e, enter the organization's five of the agency is program service revenue reported on line 2.
largest sources of program service revenue. Program services
are primarily those that form the basis of an organization's Example 2. A payment by a governmental agency to an
exemption from tax. For a more detailed description of program organization to provide job training and placement for disabled
service revenue, refer to the instructions for Part IX, column (B). individuals is a contribution reported on line 1e. A payment by a
governmental agency to the same organization to operate the
On line 2f, enter the total received from all other sources of agency's internal mail delivery system is program service
program service revenue not listed individually on lines 2a revenue reported on line 2.
through 2e. On line 2g, enter the total of column (A), lines 2a • Income from program-related investments. Report interest,
through 2f. dividends, and other revenues from those investments made

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primarily to accomplish the organization's exempt purposes exploit natural resources on the property, such as oil, natural
rather than to produce income. Examples of program-related gas, or minerals.
investments include student loans and notes receivable from
Line 6a. Enter on line 6a the rental income received for the year
other exempt organizations that borrowed the funds to pursue
from investment property and any other real property rented by
the filing organization's exempt function.
the organization. Allocate revenue to real property and personal
• Membership dues and assessments received that compare
property in the spaces provided. Don't include on line 6a rental
reasonably with the membership benefits provided by the
income related to the filing organization's exempt function
organization. Organizations described in section 501(c)(5), (6),
(program service). Report such income on line 2. For example,
or (7) generally provide benefits that have a reasonable
an exempt organization whose exempt purpose is to provide
relationship with dues.
low-rental housing to persons with low income would report that
Examples of membership benefits include: rental income as program service revenue on line 2.
• Subscriptions to publications,
Only for purposes of completing this return, the filing
• Newsletters (other than one only about the organization's
organization must report any rental income received from an
activities),
affiliated exempt organization as program service revenue on
• Free or reduced-rate admissions to events sponsored by the
line 2.
organization,
• Use of the organization's facilities, and Rental revenue can be from an activity that is related or
• Discounts on articles or services that members and unrelated to the organization's exempt purpose. In general, rents
nonmembers can buy. from real property are excluded in computing unrelated
business income, while rental income from personal property is
For each amount entered on lines 2a through 2e, the included. There are special rules when rents are received from
! organization must also enter a corresponding business personal property leased with real property (a mixed lease). In
CAUTION activity code from Business Activity Codes, later. If you
general, rental revenue from real property is excluded from
don't see a code for the activity you are trying to categorize, unrelated business revenue when:
select the appropriate code from the NAICS website at 2022 • The determination of the amount of such rents isn't based on
NAICS Census Chart. Select the most specific 6-digit code income or net profits derived by any person from the property
available that describes the activity producing the income. Note leased other than an amount based on a fixed percentage of the
that most codes describe more than one type of activity. Avoid gross receipts or sales;
using codes that describe the organization rather than the • The lease doesn't include personal services other than
income-producing activity. For example, a credit union reporting customary ones such as trash removal and cleaning of public
income from consumer lending activities should use code areas;
522291. Sales revenue from a museum gift shop should be • Any portion attributable to personal property is 10% or less of
reported with code 459420. An organization providing credit the total rent; and
counseling services should use code 541990. If none of the • The real property isn't debt-financed within the meaning of
listed codes accurately describe the activity, enter “900099.” section 512, 513, or 514. (Rent from debt-financed real property
Use of these codes doesn't imply that the activity is unrelated to is generally includible in unrelated business income, but there
the organization's exempt purpose. can be exceptions based on use of the property. See Pub. 598.)
Line 3. Enter the gross amount of interest income from savings Rent received from leased personal property is generally
and temporary cash investments, dividend and interest income taxable except when leased with real property, and the rent
from equity and debt securities (stocks and bonds), and attributable to the personal property doesn't exceed 10% of the
amounts received from payments on securities loans, as defined total rents from all leased property.
in section 512(a)(5), as well as interest from notes and loans Line 6b. Enter on line 6b the expenses paid or incurred for the
receivable. Don't include unrealized gains and losses on income reported on line 6a. Include interest related to rental
investments carried at FMV. Don't deduct investment property and depreciation if it is recorded in the organization's
management fees from this amount, but report these fees on books and records. If the organization reported on line 2 any
Part IX, line 11f. rental income reportable as program service revenue, report any
Section 501(c)(21) trusts. Use line 3 to report income from rental expense allocable to such activity on the applicable lines
“qualified investments” as defined in section 501(c)(21)(D)(ii) of Part IX, column (B).
(public debt securities of the United States; obligations of a state
or local government which are not in default as to principal or Line 6c. Subtract line 6b from line 6a for both columns (i) and
interest; and time or demand deposits in a bank (as defined in (ii) and enter on line 6c. Show any loss in parentheses.
section 581) or an insured credit union (within the meaning of Line 6d. Add line 6c, columns (i) and (ii), and enter on line 6d.
section 101(7) of the Federal Credit Union Act, 12 U.S.C. Show any loss in parentheses.
1752(7)) located in the United States).
Lines 7a through 7d. Enter on lines 7a through 7c all sales of
Line 4. Enter all investment income actually or constructively securities in column (i). Use column (ii) to report sales of all
received from investing the proceeds of a tax-exempt bond other types of investments (such as real estate, royalty interests,
issue, which are under the control of the organization. For this or partnership interests) and all other non-inventory assets (such
purpose, don't include any investment income received from as program-related investments and fixed assets used by the
investing proceeds that are technically under the control of the organization in its related and unrelated activities).
governmental issuer. For example, proceeds deposited into a On line 7a, for each column, enter the total gross sales price
defeasance escrow that is irrevocably pledged to pay the of all such assets. Total the cost or other basis (less
principal and interest (debt service) on a bond issue isn't under depreciation) and selling expenses and enter the result on
the control of the organization. line 7b. On line 7c, enter the gain or loss. Show any loss in
Line 5. Enter on line 5 royalties received by the organization parentheses.
from licensing the ongoing use of its property to others. On lines 7a and 7c, also report capital gains dividends, the
Typically, royalties are received for the use of intellectual organization's share of capital gains and losses from a joint
property, such as patents and trademarks. Royalties also venture, and capital gains distributions from trusts.
include payments to the owner of the property for the right to

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Combine the gain or loss figures reported on line 7c, columns represents contributions rather than payment for goods or
(i) and (ii), and report that total on line 7d. Show any loss in services. Treat the following as contributions.
parentheses. Don't include any unrealized gains or losses on • Amounts paid in excess of retail value of goods or services
securities carried at FMV in the books of account. furnished. See Example, earlier, under Line 1c.
For reporting sales of securities on Form 990, the • Amounts received from fundraising events when the
organization can use the more convenient average cost basis organization gives items of only nominal value to recipients. See
method to figure the organization's gain or loss. When a security Pub. 1771.
is sold, compare its sales price with the average cost basis of the Example. In return for a contribution of any amount, donors
particular security to determine gain or loss. However, for receive a keychain with the organization's logo. All amounts
reporting sales of securities on Form 990-T, don't use the received should be reported as contributions on line 1f and all
average cost basis to determine gain or loss. associated expenses on the appropriate lines in Part IX, column
The organization should maintain books and records to (D). In such a case, no amounts would be reported on line 8.
substantiate information about any securities or other assets Line 8b. Enter on this line both the cost or other basis of any
sold for which market quotations weren't published or weren't items sold at the events and the expenses that relate directly to
otherwise readily available. The recorded information should the production of the revenue portion of the fundraising activity,
include: whether incurred before, during, or after the event. In the line 1c
• A description of the asset; dinner example referred to earlier, the cost of the food and
• Date acquired; beverages served and invitation to the dinner would be among
• Whether acquired by donation or purchase; the items reported on line 8b. Indirect fundraising expenses,
• Date sold and to whom sold; such as certain advertising expenses associated with raising
• Gross sales price; these contributions, must be reported on the appropriate lines
• Cost, other basis, or, if donated, value at time acquired; in Part IX, column (D), and not on line 8b.
• Expense of sale and cost of improvements made after
acquisition; and Line 8c. Enter on line 8c the difference between lines 8a and
• Depreciation since acquisition, if depreciable property. 8b. Show any loss in parentheses. The organization must report
net income from fundraising events as unrelated business
Line 8a. Enter in the line 8a box the gross income from revenue (column (C)) or as revenue excluded from tax under
fundraising events, not including the amount of contributions section 512, 513, or 514 (column (D)).
from fundraising events reported on line 1c. Report the line 1c
amount in the line 8a parenthetical. If the sum of the amounts Example 1. If an organization receives a donation of a
reported on line 1c and the line 8a box exceeds $15,000, then home theater system with an FMVof $5,000 at the time of
the organization must answer “Yes” on Part IV, line 18, and donation; sells the system for $7,500 at an auction, after having
complete Schedule G (Form 990), Part II. If gaming is conducted displayed the system and its FMV (which remains $5,000) at and
at a fundraising event, the income and expenses must be before auction so that its value was known to the bidders; and
allocated between the gaming and the fundraising event on incurs $500 in costs related to selling the system at auction, it
Form 990, Part VIII; report all income from gaming on line 9a. should report the following amounts in Part VIII:
Compute the organization's gross income from fees, ticket
sales, or other revenue from fundraising events. Line 1c (contributions from
fundraising events): $2,500
Fundraising events include: Fundraising events don't include: Line 1f (all other contributions): $5,000
Line 1g (noncash contributions): $5,000
• Dinners/dances, • Sales or gifts of goods or services of Line 8a (gross income from
only nominal value, fundraising events): $5,000
• Door-to-door sales of merchandise, • Raffles or lotteries in which prizes Line 8a parenthetical (contributions
have only nominal value, and reported on line 1c): $2,500
• Concerts, • Solicitation campaigns that generate Line 8b (direct expenses: $5,000
only contributions. FMV on donation date + $500 in
• Carnivals, auction costs): $5,500
Line 8c (net income from fundraising
• Sports events, and Proceeds from these activities are event, line 8a minus line 8b): ($500)
considered contributions and should
be reported on line 1f.
• Auctions.
Example 2. If the home theater system in Example 1 sold at
auction for $2,500 instead of $7,500, and all other facts in
Fundraising events don't include events or activities that Example 1 remain the same, then the organization should report
substantially further the organization's exempt purpose even if the following amounts in Part VIII:
they also raise funds. Revenue from such program service
activities is reported on line 2.
Example. An organization formed to promote and preserve
folk music and related cultural traditions holds an annual folk
music festival featuring concerts, handcraft demonstrations, and
similar activities. Because the festival directly furthers the
organization's exempt purpose, income from ticket sales should
be reported on line 2 as program service revenue.
Fundraising events sometimes generate both contributions
and income, such as when an individual pays more than the
retail value for the goods or services furnished. Report in
parentheses the total amount from fundraising events that

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Line 1c (contributions from Line 10a. Enter the organization's gross income from sales of
fundraising events): $0 inventory items, less returns and allowances. Sales of inventory
Line 1f (all other contributions): $5,000 items reportable on line 10a are sales of items that are donated
Line 1g (noncash contributions): $5,000 to the organization, that the organization makes to sell to others,
Line 8a (gross income from or that it buys for resale. Sales of inventory don't, however,
fundraising events): $2,500 include the sale of goods related to a fundraising event, which
Line 8a parenthetical (contributions must be reported on line 8. Sales of investments on which the
reported on line 1c): $0 organization expected to profit by appreciation and sale aren't
Line 8b (direct expenses: $5,000 reported here. Report sales of investments on line 7.
FMV on donation date + $500 in
auction costs): $5,500 The organization must report the sales revenue regardless of
Line 8c (net income from fundraising whether the sales activity is an exempt function of the
event, line 8a minus line 8b): ($3,000) organization or an unrelated trade or business.
Line 10b. Enter the cost of goods sold related to the sales of
inventory. The usual items included in cost of goods sold are
In both Example 1 and Example 2, the organization would direct and indirect labor, materials and supplies consumed,
need to report the $5,000 value of this contribution on freight-in, and a portion of overhead expenses. Marketing and
Schedule M (Form 990) if it received over $25,000 in total distribution costs aren't included in the cost of goods sold but are
noncash contributions during the tax year. reported as expenses in Part IX. For purposes of Part VIII, the
Line 9a. Line 9a should include only gross income from organization may include as cost of donated goods their FMVsat
gaming activities. It shouldn't include contributions from the time of acquisition.
gaming activities, which should be reported on line 1f. Line 10c. Enter in the appropriate columns (A) through (D) the
Organizations that report more than $15,000 on line 9a must net income or (loss) from the sale of inventory items. Show any
also answer “Yes” on Part IV, line 19, and complete Part III of loss in parentheses.
Schedule G (Form 990).
Line 11. Enter all other types of revenue not reportable on lines
Types of gaming include, but aren't limited to: 1 through 10. Enter the three largest sources on lines 11a
through 11c and all other revenue on line 11d.
- Bingo - Nevada Club tickets
- Pull tabs - Certain Casino nights For each amount entered on lines 11a, 11b, and 11c, the
- Instant bingo - Certain Las Vegas nights TIP organization must also enter a corresponding business
- Raffles - Coin-operated activity code from Business Activity Codes, later. If you
gambling devices don't see a code for the activity you are trying to categorize,
including: select the appropriate code from the NAICS website at 2022
- Scratch-offs • Slot machines NAICS Census Chart. Select the most specific 6-digit code
- Charitable gaming tickets • Electronic video available that describes the activity producing the income. Note
slot or line games that most codes describe more than one type of activity. Avoid
- Break-opens • Video poker using codes that describe the organization rather than the
- Hard cards • Video blackjack income-producing activity. If none of the listed codes accurately
- Banded tickets • Video keno describe the activity, enter “900099.” Use of these codes doesn't
- Jar tickets • Video bingo imply that the activity is unrelated to the organization's exempt
- Pickle cards • Video pull tab purpose.
games
Line 12. For column (A), add lines 1h, 2g, 3 through 5, 6d, 7d,
8c, 9c, 10c, and 11e. For columns (B) through (D), add lines 2a
Many games of chance are taxable. Income from bingo through 2f, 3, 4, 5, 6d, 7d, 8c, 9c, 10c, and 11a through 11d. The
games isn’t generally subject to the tax on unrelated business amounts reported on line 12 in columns (B), (C), and (D), plus
income if the games meet the legal definition of bingo. For a the amount reported on line 1h, should equal line 12, column (A).
game to meet the legal definition of bingo, wagers must be
placed, winners must be determined, and prizes or other Part IX. Statement of Functional
property must be distributed in the presence of all persons Expenses
placing wagers in that game. Check the box in the heading of Part IX if Schedule O (Form
A wagering game that doesn't meet the legal definition of 990) contains any information pertaining to this part.
bingo doesn't qualify for the exclusion, regardless of its name.
For example, instant bingo, in which a player buys a Use the organization's normal accounting method to
pre-packaged bingo card with pull tabs that the player removes complete this section. If the organization's accounting system
to determine if she or he is a winner, doesn't qualify. See Pub. doesn't allocate expenses, the organization can use any
598. reasonable method of allocation. The organization must report
amounts accurately and document the method of allocation in its
Line 9b. Enter on this line the expenses that relate directly to records. Report any expense described on lines 1–23 on the
the production of the revenue portion of the gaming activity. appropriate line; don't report such expense on line 24. Don't
Direct expenses of gaming include: report in Part IX expenses that must be reported on line 6b, 7b,
• Cash prizes; 8b, 9b, or 10b in Part VIII.
• Noncash prizes; Column (A)—Total
• Compensation to bingo callers and workers; Section 501(c)(3) and 501(c)(4) organizations must complete
• Rental of gaming equipment; and columns (A) through (D).
• Cost of gaming supplies such as pull tabs, bingo cards, etc.
All other organizations must complete column (A) but can
Line 9c. Enter the difference between lines 9a and 9b. Show complete columns (B), (C), and (D).
any loss in parentheses.

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State reporting requirements can be different from IRS Fundraising expenses are the expenses incurred in soliciting
! reporting requirements applicable to Part IX. cash and noncash contributions, gifts, and grants. Report as
CAUTION fundraising expenses all expenses, including allocable overhead
costs, incurred in (a) publicizing and conducting fundraising
Column (B)—Program Services campaigns; and (b) soliciting bequests and grants from
Program services are mainly those activities that further the individuals, foundations, other organizations, or governmental
organization's exempt purposes. Fundraising expenses units that are reported on Part VIII, line 1. This includes
shouldn't be reported as program service expenses even though expenses incurred in participating in federated fundraising
one of the organization's purposes is to solicit contributions. campaigns; preparing and distributing fundraising manuals,
Include lobbying expenses in this column if the lobbying is instructions, and other materials; and preparing to solicit or
directly related to the organization's exempt purposes. receive contributions. Report direct expenses of fundraising
Example. Foundation M, an organization exempt under events on Part VIII, line 8b, rather than in Part IX, column (D).
section 501(c)(3), has the exempt purpose of improving health However, report indirect expenses of fundraising events, such
care for senior citizens. Foundation M operates in State N. The as certain advertising expenses, in Part IX, column (D), rather
legislature of State N is considering legislation to improve than on Part VIII, line 8b.
funding of health care for senior citizens. Foundation M lobbies Example. For an employee who works on fundraising 40%
state legislators in support of the legislation. Since this lobbying of the time and program management 60% of the time, an
is directly related to Foundation M's exempt purpose, it would be organization must allocate that employee's salary 40% to
considered an exempt function expense, and would be included fundraising and 60% to program service expenses. It can’t report
under column (B). the 100% of salary as program expenses simply because the
Program services can also include the organization's employee spent over 50% of his time on program management.
unrelated trade or business activities. Publishing a magazine
is a program service even though the magazine contains both Allocating Indirect Expenses
editorials and articles that further the organization's exempt Direct costs are expenses that can be identified specifically with
purpose as well as advertising, the income from which is taxable an organization's activity or project, and can be assigned to an
as unrelated business income. activity or project with a high degree of accuracy. Indirect costs
Also include costs to secure a grant, or contract, to conduct are costs that can't be identified specifically with an activity or
research, produce an item, or perform a program service, if the project. For example, a computer bought by a university
activities are conducted to meet the grantor’s or other specifically for a research project is a direct cost. In contrast, the
contracting party’s specific needs. Don't report these costs as costs of software licensing for programs that run on all the
fundraising expenses in column (D). Costs to solicit restricted or university's computers are indirect costs.
unrestricted grants to provide services to the general public Colleges, universities, hospitals, and other organizations that
should be reported in column (D). incur indirect expenses in various cost centers (such as
organizational memberships, books and subscriptions, and
Column (C)—Management and General regular telecommunications costs) can allocate and report such
Use column (C) to report expenses that relate to the expenses in the following manner.
organization's overall operations and management, rather than 1. Report the expenses of all indirect cost centers in column
to fundraising activities or program services. Overall (C), lines 5 through 24.
management usually includes the salaries and expenses of the 2. As a separate line item of line 24, enter “Allocation of
organization's CEO and his or her staff, unless a part of their [name of indirect cost center] expenses.”
time is spent directly supervising program services or
fundraising activities. In that case, their salaries and expenses a. If any of the cost center's expenses are allocated to
should be allocated among management, fundraising, and expenses listed in Part VIII such as the expenses attributable to
program services. fundraising events and activities, enter such expenses as a
negative figure in columns (A) and (C).
Expenses incurred to manage investments must be reported
in column (C). Lobbying expenses should be reported in this b. Allocate expenses to column (B) or (D) as positive
column if they don't directly relate to the organization's exempt amounts.
purposes. c. Add the amounts in columns (B) and (D) and enter the
Organizations must also report the following in column (C): sum as a negative offsetting amount in column (C). Don't make
costs of board of directors' meetings; committee meetings and any entries in column (A) for these offsetting entries.
staff meetings (unless they involve specific program services or Example. An organization reports in column (C) $50,000 of
fundraising activities); general legal services; accounting its actual management and general expenses and $100,000 of
(including patient accounting and billing); general liability expenses of an indirect cost center that are allocable in part to
insurance; office management; auditing, human resources, and other functions. The total of lines 5 through 24 of column (C)
other centralized services; preparation, publication, and would be $150,000 before the indirect cost center allocations
distribution of an annual report; and management of were made. Assume that of the $100,000 total expenses of the
investments. cost center, $10,000 was allocable to fundraising; $70,000 to
However, report expenses related to the production of various program services; $15,000 to management and general
program-related income in column (B) and expenses related to functions; and $5,000 to special events and activities. To report
the production of rental income on Part VIII, line 6b. Rental this in Part IX under this optional method:
expenses incurred for the organization's office space or facilities 1. Indicate the cost center, the expenses of which are being
are reported on line 16. allocated, on line 24 as “Allocation of [specify the indirect cost
Don't use this column to report costs of special meetings or center] expenses”;
other activities that relate to fundraising or specific program 2. Enter a decrease of $5,000 on the same line in column
services. (A), Total expenses, representing the fundraising event
Column (D)—Fundraising expenses that were already reported in Part VIII, line 8b;

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3. Enter $70,000 on the same line in column (B), Program voluntary grants to state or local affiliates for specific (restricted)
service expenses; purposes or projects on line 1.
4. Enter $10,000 on the same line in column (D), If the organization reported on line 1 more than $5,000 of
Fundraising expenses; and grants or other assistance to any domestic organization or
5. Enter a decrease of $85,000 on the same line in column to any domestic government, the organization must complete
(C), Management and general expenses, to represent the Parts I and II of Schedule I (Form 990), Grants and Other
allocations to functional areas other than management and Assistance to Organizations, Governments, and Individuals in
general. the United States.
Section 501(c)(21) trusts. Use line 1 to report amounts paid
After making these allocations, the column (C), line 25, total by the trust to:
functional expenses would be $65,000, consisting of the • The Federal Black Lung Disability Trust Fund pursuant to
$50,000 actual management and general expense amount and section 3(b)(3) of Public Law 95-227, or
the $15,000 allocation of the aggregate cost center expenses to • For insurance exclusively covering liabilities under sections
management and general. 501(c)(21)(A)(i)(I) and 501(c)(21)(A)(i)(IV). For details, see
Regulations section 1.501(c)(21)-1(d).
The above is an example of a one-step allocation that shows
how to report the allocation in Part IX. This reporting method Line 2. Enter the amount paid by the organization to domestic
would actually be more useful to avoid multiple-step allocations individuals in the form of scholarships, fellowships, stipends,
involving two or more cost centers. Without this optional research grants, and similar payments and distributions.
reporting method, the total expenses of the first cost center Also include grants and other assistance paid to third-party
would be allocated to the other functions, and might include an providers for the benefit of specified domestic individuals. For
allocation of part of these expenses to another cost center. The example, a grant payment to a hospital to cover the medical
expenses of the second cost center would then be allocated to expenses of a specific patient must be reported on line 2. By
other functions and, perhaps, to other cost centers, and so on. comparison, a grant to the same hospital to provide services to
The greater the number of these cost centers that are allocated the general public or to unspecified charity patients must be
out, the more difficult it is to preserve the object classification reported on line 1.
identity of the expenses of each cost center (for example, If line 2 exceeds $5,000, the organization must complete
salaries, interest, supplies, etc.). Using the reporting method Parts I and III of Schedule I (Form 990).
described above avoids this problem.
Section 501(c)(21) trusts. Use line 2 to report amounts paid
The intent of the above instructions is only to facilitate by the trust to or for the benefit of miners or their beneficiaries.
! reporting indirect expenses by both object classification Line 3. The organization must enter the total amount of grants
CAUTION and function. These instructions don't authorize the
and other assistance made to foreign organizations, foreign
allocation to other functions of expenses that should be reported
governments, and foreign individuals, and to domestic
as management and general expenses.
organizations or domestic individuals for the purpose of
providing grants or other assistance to designated foreign
Grants and Other Assistance to organizations or foreign individuals.
Governments, Organizations, and If line 3 exceeds $5,000, the organization may have to
complete Part II and/or Part III of Schedule F (Form 990),
Individuals Statement of Activities Outside the United States. See the
Organizations should report the amount of grants and other Instructions for Schedule F (Form 990) for more information.
assistance on lines 1 through 3. Report expenses incurred in Line 4. Enter the payments made by the organization to provide
selecting recipients or monitoring compliance with the terms of a benefits to members (such as payments made by an
grant or award on lines 5 through 24. See the following organization exempt under section 501(c)(8), 501(c)(9), or
instructions. 501(c)(17) to obtain insurance benefits for members, or
patronage dividends paid by section 501(c)(12) organizations to
Note. Organizations can report this information according to their members). Don't report on this line the cost of
ASC 958 but aren't required to do so. For example, an employment-related benefits such as health insurance, life
organization that follows ASC 958 and makes a grant during the insurance, or disability insurance provided by the organization to
tax year to be paid in future years should report the grant's its officers, directors, trustees, key employees, and other
present value on this year's Form 990 and report accruals of employees. Report such costs for officers, directors, trustees,
additional value increments in future years. and key employees on Part IX, line 5; report such costs for other
Line 1. Enter the amount that the organization, at its own disqualified persons on Part IX, line 6; and report such costs for
discretion, paid in grants to domestic organizations and other employees on Part IX, lines 8 and 9.
domestic governments. United Way and similar federated Line 5. Enter the total compensation paid to current officers,
fundraising organizations should report grants to member or directors, trustees, and key employees (as defined in Part
participating agencies on line 1. Organizations must report VII, earlier) for the organization's tax year. Compensation
includes all forms of income and other benefits earned or
Allocating Indirect Expenses—Example

Line (A) (B) (C) (D)
5–24a $150,000 - $150,000 -
24b Allocation of $100,000 indirect cost center expenses reported
in (C) (5,000) 70,000 (85,000) 10,000
25 $145,000 $70,000 $65,000 $10,000

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received from the filing organization, common paymasters, and employer's share of social security and Medicare taxes, the
payroll/reporting agents in return for services rendered to the federal unemployment tax (FUTA), state unemployment
filing organization, including compensation reported on Forms compensation taxes, and other state and local payroll taxes.
W-2 and 1099, pension plan contributions and accruals, and Don't include on line 10 taxes withheld from employees' salaries
other employee benefits, but doesn't include non-compensatory and paid to various governmental units such as federal, state,
expense reimbursements or allowances. Report all and local income taxes and the employees' shares of social
compensation amounts relating to such an individual, including security and Medicare taxes. Such withheld amounts are
those related to services performed in a capacity other than as reported as compensation.
an officer, director, trustee, or key employee.
Line 11. Fees for services paid to nonemployees (inde-
Compensation for Part IX is reported based on the pendent contractors). Enter on lines 11a through 11g
TIP accounting method and tax year used by the amounts for services provided by independent contractors for
organization, rather than the definitions and calendar management, legal, accounting, lobbying, professional
year used to complete Part VII or Schedule J (Form 990) fundraising services, investment management, and other
regarding compensation of certain officers, directors, services, respectively. Include amounts whether or not a Form
trustees, and other employees. 1099 was issued to the independent contractor. Don't include
on line 11 amounts paid to or earned by employees, officers,
Note. To the extent the following examples discuss allocation of directors, trustees, or disqualified persons for these types of
expenses in columns (B), (C), and (D), they apply only to filers services, which must be reported on lines 5 through 7.
required to complete those columns. If the organization is able to distinguish between fees paid for
Line 6. Section 501(c)(3), 501(c)(4), and 501(c)(29) independent contractor services and expense payments or
organizations must report the total compensation and other reimbursements to the contractor(s), report the fees paid for
distributions provided to disqualified persons and persons services on line 11 and the expense payments or
described in section 4958(c)(3)(B) to the extent not included on reimbursements on the applicable lines in Part IX (including
line 5. See Appendix G. line 24 if no other line is applicable). If the organization is unable
Compensation includes all forms of income and other to distinguish between service fees and expense payments or
benefits earned or received from the filing organization, common reimbursements, report all such amounts on line 11.
paymasters, and payroll/reporting agents in return for services Line 11a. Management fees. Enter the total fees charged for
rendered to the filing organization, including compensation management services provided by outside firms and individuals.
reported on Forms W-2 and 1099, pension plan contributions
and accruals, and other employee benefits, but doesn't include Line 11b. Legal fees. Enter the total legal fees charged by
non-compensatory expense reimbursements or allowances. outside firms and individuals. Don't include any penalties, fines,
settlements, or judgments imposed against the organization as a
Line 7. Enter the total amount of employee salaries, wages, result of legal proceedings. Report those expenses on line 24.
fees, bonuses, severance payments, and similar amounts paid Report any amounts for lobbying services provided by attorneys
or provided from the filing organization, common paymasters, on line 11d.
and payroll/reporting agents in return for services rendered to
the filing organization that aren't reported on line 5 or 6. Line 11c. Accounting fees. Enter the total accounting and
auditing fees charged by outside firms and individuals.
Line 8. Enter the employer's share of contributions to, or
accruals under, qualified and nonqualified pension and deferred Line 11d. Lobbying fees. Enter amounts for activities intended
compensation plans for the year. The organization should to influence foreign, national, state, or local legislation, including
include contributions made by the filing organization, common direct lobbying and grassroots lobbying.
paymasters, and payroll/reporting agents to the filing Line 11e. Professional fundraising fees. Enter amounts paid
organization's sections 401(k) and 403(b) pension plans on for professional fundraising services, including solicitation
behalf of employees. However, it shouldn't include contributions campaigns and advice or other consulting services supporting
to qualified pension, profit-sharing, and stock bonus plans under in-house fundraising campaigns. If the organization is able to
section 401(a) solely for the benefit of current or former officers, distinguish between fees paid for professional fundraising
directors, trustees, key employees, or disqualified persons, services and amounts paid for fundraising expenses such as
which are reportable on line 5 or 6. printing, paper, envelopes, postage, mailing list rental, and
Complete Form 5500 for the organization's plan and file equipment rental, then fees paid for professional fundraising
TIP it as a separate return. If the organization has more than services should be reported on line 11e and amounts paid for
one pension plan, complete a Form 5500 for each plan. fundraising expenses should be reported on line 24 as other
File the form by the last day of the 7th month after the plan year expenses. If the organization is unable to distinguish between
ends. these amounts, it should report all such fees and amounts on
line 11e.
Line 9. Other employee benefits. Enter contributions by the Line 11f. Investment management fees. Enter amounts for
filing organization, common paymasters, and payroll/reporting investment counseling and portfolio management. Monthly
agents to the filing organization's employee benefit programs account service fees are considered portfolio management
(such as insurance, health, and welfare programs that aren't an expenses, and must be reported here. Don't include transaction
incidental part of a pension plan included on line 8), and the cost costs such as brokerage fees and commissions, which are
of other employee benefits. considered sales expenses and are included on Part VIII,
For example, report expenses for employee events such as a line 7b.
picnic or holiday party on line 9. Don't include contributions on Line 11g. Other fees for services. Enter amounts for other
behalf of current or former officers, directors, trustees, key independent contractor services not listed on lines 11a
employees, or other persons that were included on line 5 or 6. through 11f. For example, amounts paid to an independent
Line 10. Payroll taxes. Enter the amount of federal, state, and contractor for advocacy services that don't constitute lobbying
local payroll taxes for the year but only those taxes that are should be reported here. For health care organizations,
imposed on the organization as an employer. This includes the payments to health care professionals who are independent

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contractors are reported on line 11g. Report on line 11g for the organization's activities. However, if the organization
payments to payroll agents, common paymasters, and other leases vehicles on behalf of its executives or other employees
third parties for services provided by those third parties to the as part of an executive or employee compensation program the
filing organization. Report on lines 5–10, as appropriate, leasing costs are considered employee compensation and are
payments that reimburse third parties for compensation to the reported on lines 5 through 7.
organization's officers, directors, trustees, key employees,
Line 18. Payments of travel or entertainment expenses for
or other employees. Report payments to contractors for
any federal, state, or local public officials. Enter total
information technology services on line 14, rather than on
amounts for travel or entertainment expenses (including
line 11g.
reimbursement for such costs) for any federal, state, or local
If the amount on line 11g exceeds 10% of the amount on public officials (as determined under section 4946(c)) and their
line 25, column (A), the organization must list the type and family members (as determined under section 4946(d)). Report
amount of each line 11g expense on Schedule O (Form 990). amounts for a particular public official only if aggregate
expenditures for the year relating to such official (including family
Line 12. Advertising and promotion expenses. Enter members of such official) exceed $1,000 for the year.
amounts paid for advertising. Include amounts for print and
electronic media advertising. Also include Internet site link costs, For expenditures that aren't specifically identifiable to a
signage costs, and advertising costs for the organization's particular individual, the organization can use any reasonable
in-house fundraising campaigns. Include fees paid to allocation method to estimate the cost of the expenditure to an
independent contractors for advertising, except for fees paid to individual. Amounts not described above can be included in the
independent contractors for conducting professional reported total amount for line 18 or can be reported on line 24.
fundraising services or campaigns, which are reported on The organization is responsible for keeping records of all travel
line 11e. and entertainment expenses related to a government official
whether or not the expenses are reported on line 18 or line 24.
Line 13. Office expenses. Enter amounts for supplies (office,
classroom, or other supplies); telephone (cell phones and Line 19. Conferences, conventions, and meetings. Enter
landlines) and facsimile; postage (overnight delivery, parcel the total expenses incurred by the organization in conducting
delivery, trucking, and other delivery expenses) and mailing meetings related to its activities. Include such expenses as
expenses; shipping materials; equipment rental; bank fees; and facility rentals, speakers' fees and expenses, and printed
other similar costs. Also include printing costs of a general materials. Include the registration fees (but not travel expenses)
nature. Printing costs that relate to conferences or conventions paid for sending any of the organization's staff to conferences,
must be reported on line 19. conventions, and meetings conducted by other organizations.
Travel expenses incurred by officers, directors, and
Line 14. Information technology. Enter amounts for employees attending such conferences, conventions, and
information technology, including hardware, software, and meetings must be reported on line 17.
support services such as maintenance, help desk, and other
technical support services. Also include expenses for Line 20. Interest. Enter the total interest expense for the year.
infrastructure support, such as website design and operations, Don't include any interest attributable to rental property (reported
virus protection and other information security programs and on Part VIII, line 6b) or any mortgage interest (reported as an
services to keep the organization's website operational and occupancy expense on line 16).
secured against unauthorized and unwarranted intrusions, and Line 21. Payments to affiliates. Enter certain types of
other information technology contractor services. Report payments to organizations affiliated with (closely related to) the
payments to information technology employees on lines 5 filing organization.
through 10. Report depreciation/amortization related to Payments to affiliated state or national organizations.
information technology on line 22. Dues paid by a local organization to its affiliated state or national
Line 15. Royalties. Enter amounts for royalties, license fees, (parent) organization are reported on line 21. Report on this line
and similar amounts that allow the organization to use predetermined quota support and dues (excluding membership
intellectual property such as patents and copyrights. dues of the type described below) by local agencies to their
state or national organizations for unspecified purposes, that is,
Line 16. Occupancy. Enter amounts for the use of office space general use of funds for the national organization's own program
or other facilities, including rent; heat, light, power, and other and support services.
utilities expenses; property insurance; real estate taxes; Purchases from affiliates. Purchases of goods or services
mortgage interest; and similar occupancy-related expenses. from affiliates aren't reported on line 21 but are reported as
Don't include on line 16 expenses reported as office expenses expenses in the usual manner.
(such as telephone expenses) on line 13.
Expenses for providing goods or services to affiliates. In
Don't net any rental income received from leasing or addition to payments made directly to affiliated organizations,
subletting rented space against the amount reported on line 16 expenses for providing goods or services to affiliates can be
for occupancy expenses. If the tenant's activities are related to reported on line 21 if:
the organization's exempt purpose, report rental income as • The goods or services provided aren't related to the program
program service revenue on Part VIII, line 2, and allocable services conducted by the organization furnishing them (for
occupancy expenses on line 16. However, if the tenant's example, when a local organization incurs expenses in the
activities aren't program related, report the rental income on Part production of a solicitation film for the state or national
VIII, line 6a, and related rental expenses on Part VIII, line 6b. organization); and
Don't include employee salaries or depreciation as • The costs involved aren't connected with the management
occupancy expenses. These expenses are reported on lines 5 and general or fundraising functions of the filing organization.
through 7 and 22, respectively. For example, when a local organization gives a copy of its
mailing list to the state or national organization, the expense of
Line 17. Travel. Enter the total travel expenses, including preparing the copy provided can be reported on line 21, but not
transportation costs (fares, mileage allowances, and automobile the expenses of preparing and maintaining the local
expenses), meals and lodging, and per diem payments. Travel organization's master list.
costs include the expenses of purchasing, leasing, operating,
and repairing any vehicles owned by the organization and used

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Voluntary awards or grants to affiliates. Don't report on All other organizations. Add lines 1 through 24e and enter the
line 21 voluntary awards or grants made by the organization to total on line 25 in column (A).
its state or national organizations for specified purposes.
Membership dues paid to other organizations. Report Line 26. Joint costs. Organizations that included in program
membership dues paid to obtain general membership benefits service expenses (column (B) of Part IX) any joint costs from a
from other organizations, such as regular services, publications, combined educational campaign and fundraising solicitation
and other materials, on line 24. This is the case if a charitable must disclose how the total joint costs of all such combined
organization pays dues to a trade association comprised of activities were allocated in Part IX between education and
otherwise unrelated members. fundraising. For instance, if the organization spent $100,000 on
joint costs and allocated 10% to education, it would report
Properly distinguishing between payments to affiliates $100,000 on line 26, column (A); $10,000 in column (B); and
TIP and grants and allocations is especially important if the $90,000 in column (D). Any costs reported here aren't to be
organization uses Form 990 for state reporting deducted from the other lines in Part IX on which they are
purposes. If the organization uses Form 990 only for reporting to reported. Don't check the box unless the organization followed
the IRS, payments to affiliated or national organizations that SOP 98-2 (FASB ASC 958-720) in allocating such costs.
don't represent membership dues reportable as miscellaneous
An organization conducts a combined educational campaign
expenses on line 24 can be reported on either line 21 or line 1.
and fundraising solicitation when it solicits contributions (by
Line 22. Depreciation, depletion, and amortization. If the mail, telephone, broadcast media, or any other means) and
organization records depreciation, depletion, amortization, or includes, with the solicitation, educational material or other
similar expenses, enter the total on line 22. Include any information that furthers a bona fide non-fundraising exempt
depreciation or amortization of leasehold improvements and purpose of the organization.
intangible assets. An organization isn't required to use the Expenses attributable to providing information regarding the
Modified Accelerated Cost Recovery System (MACRS) to organization itself, its use of past contributions, or its planned
compute depreciation reported on Form 990. For an explanation use of contributions received are fundraising expenses and must
of acceptable methods for computing depreciation, see Pub. be reported in column (D). Don't report such expenses as
946, How To Depreciate Property. If an amount is reported on program service expenses in column (B).
this line, the organization is required to maintain books and Any method of allocating joint costs between columns (B) and
records to substantiate any amount reported. (D) must be reasonable under the facts and circumstances of
Line 23. Insurance. Enter total insurance expenses other than each case. Most states with reporting requirements for
insurance attributable to rental property (reported on Part VIII, charitable organizations and other organizations that solicit
line 6b). Don't report on this line payments made by contributions either require or allow reporting of joint costs under
organizations exempt under section 501(c)(8), (9), or (17) to AICPA Statement of Position 98-2 (SOP 98-2), Accounting for
obtain insurance benefits for members. Report those expenses Costs of Activities of Not-for-Profit Organizations and State and
on line 4. Don't report on this line the cost of employment-related Local Governmental Entities That Include Fundraising, now
benefits such as health insurance, life insurance, or disability codified in FASB Accounting Standards Codification 958-720,
insurance provided by the organization to or for its officers, Not-for-Profit Entities—Other Expenses (FASB ASC 958-720).
directors, trustees, key employees, and other employees.
Report the costs for officers, directors, trustees, and key Part X. Balance Sheet
employees on Part IX, line 5; report the costs for other Check the box in the heading of Part X if Schedule O (Form 990)
disqualified persons on Part IX, line 6; and report the costs for contains any information pertaining to this part.
other employees on Part IX, line 9. Report the costs for members Section 501(c)(21) trusts. Use Schedule O (Form 990) to
on Part IX, line 4, not on Part IX, line 23. Don't report on this line report the FMVof the trust's assets at the beginning of the mine
property or occupancy-related insurance. Report those operator's tax year within which the trust's tax year begins.
expenses on line 16.
All organizations must complete Part X. No substitute balance
Line 24. Other expenses. Enter the types and amounts of sheet will be accepted. All references to Schedule D are to
expenses which weren't reported on lines 1 through 23. Include Schedule D (Form 990).
expenses for medical supplies incurred by health care/medical
Column (A)—Beginning of year. In column (A), enter the
organizations. Include payments by the organization to
amount from the preceding year's Form 990, column (B). If the
professional fundraisers of fundraising expenses such as
organization was excepted from filing Form 990 for the
printing, paper, envelopes, postage, mailing list rental, and
preceding year, enter amounts the organization would have
equipment rental, if the organization is able to distinguish these
entered in column (B) for that year. If this is the organization's
expense amounts from fees for professional fundraising services
first year of existence, enter zeros on lines 16, 26, 32, and 33 in
reportable on line 11e. Enter the four largest dollar amounts on
column (A).
lines 24a through 24d and the total of all remaining
miscellaneous expenses on line 24e. Don't include a separate Column (B)—End of year. When Schedule D (Form 990)
entry for “miscellaneous expenses,” “program expenses,” “other reporting is required for any item in Part X, it is only for the
expenses,” or a similar general category on lines 24a–d. If the end-of-year balance sheet figure reported in column (B). If this is
amount on line 24e exceeds 10% of the amount on line 25, the organization's final return, enter zeros on lines 16, 26, 32,
column (A), the organization must list the type and amount of and 33 in column (B).
each line 24e expense on Schedule O (Form 990). Line 1. Cash (non-interest-bearing). Enter the total funds that
The organization must separately report the amount, if any, of the organization has in cash, including amounts held as “petty
unrelated business income taxes that it paid or accrued cash” at its offices or other facilities, and amounts held in banks
during the tax year on line 24. in non-interest-bearing accounts. Don't include cash balances
Line 25. Total functional expenses. Section 501(c)(3) and held in an investment account with a financial institution and
501(c)(4) organizations. Add lines 1 through 24e and enter reported on lines 11 through 13.
the totals on line 25 in columns (A), (B), (C), and (D). Line 2. Savings and temporary cash investments. Enter the
combined total of amounts held in interest-bearing checking and

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savings accounts, deposits in transit, temporary cash Line 9. Prepaid expenses and deferred charges. Enter the
investments (such as money market funds, commercial paper, amount of short-term and long-term prepayments of expenses
and certificates of deposit), and U.S. Treasury bills or other attributable to one or more future accounting periods. Examples
governmental obligations that mature in less than a year. Don't include prepayments of rent, insurance, or pension costs, and
include cash balances held in an investment account with a expenses incurred for a solicitation campaign to be conducted in
financial institution and reported on lines 11 through 13. Don't a future accounting period.
include advances to employees or officers or refundable
deposits paid to suppliers or other independent contractors. Line 10a. Land, buildings, equipment, and leasehold im-
Report the income from these investments on Part VIII, line 3. provements. Enter the cost or other basis of all land, buildings,
equipment, and leasehold improvements held at the end of the
Line 3. Pledges and grants receivable, net. Enter the total of year. Include both property held for investment purposes and
(a) all pledges receivable, less any amounts estimated to be property used for the organization's exempt functions. If an
uncollectible, including pledges made by officers directors, , amount is reported here, answer “Yes” on Part IV, line 11a, and
trustees key employees,, and highest compensated complete Schedule D (Form 990), Part VI. The amount reported
employees; and (b) all grants receivable. on line 10a must equal the total of Schedule D, Part VI, columns
Organizations that follow ASC 958 can report the present (a) and (b).
value of the grants receivable as of each balance sheet date.
Line 10b. Accumulated depreciation. Enter the total amount
Line 4. Accounts receivable, net. Enter the organization's of accumulated depreciation for the assets reported on line 10a.
total accounts receivable (reduced by any allowance for doubtful The amount reported on line 10b must equal the total of
accounts) from the sale of goods and the performance of Schedule D (Form 990), Part VI, column (c).
services. Report claims against vendors or refundable deposits
Line 10c. Column (A)—Beginning of year. Enter the cost or
with suppliers or others here, if not significant in amount.
other basis of land, buildings, and equipment, net of any
Otherwise, report them on line 15, Other assets. Report the net
accumulated depreciation, as of the beginning of the year.
amount of all receivables due from officers, directors,
trustees, or key employees on line 5. Report receivables Line 10c. Column (B)—End of year. Enter line 10a minus
(including loans and advances) due from other disqualified line 10b. The amount reported must equal the total of
persons on line 6. Receivables (including loans and advances) Schedule D (Form 990), Part VI, column (d).
from employees who aren't current or former officers, directors, Line 11. Investments—publicly traded securities. Enter the
trustees, key employees, or disqualified persons must be total value of publicly traded securities held by the
reported on line 7. organization as investments. Publicly traded securities include
Lines 5 and 6. Loans and other receivables from current common and preferred stocks, bonds (including governmental
and former officers, directors, trustees, key employees, obligations such as bonds and Treasury bills), and mutual fund
and creator or founder, substantial contributor, or 35% shares that are listed and regularly traded in an over-the-counter
controlled entity or family member of any of these persons. market or an established exchange and for which market
Report on line 5 loans and other receivables due from current or quotations are published or are otherwise readily available.
former officers, directors, trustees, key employees, and Report dividends and interest from these securities on Part VIII,
creator or founder, substantial contributor, or 35% line 3.
controlled entity or family member of any of these persons. Don't report on line 11 publicly traded stock for which the
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must organization holds 5% or more of the outstanding shares of the
also report on line 6 receivables due from other disqualified same class or publicly traded stock in a corporation that
persons (for purposes of section 4958, see Appendix G), and comprises more than 5% of the organization's total assets.
from persons described in section 4958(c)(3)(B). Include all Report these investments on line 12.
amounts owed on secured and unsecured loans made to such
persons. Report interest from such receivables on Part VIII, Line 12. Investments—other securities. Enter on this line the
line 11. Don't report on line 5 or 6 (a) pledges or grants total value of all securities, partnerships, or funds that aren't
receivable, which are to be reported on line 3; or (b) receivables publicly traded. This includes stock in a closely held company
that are excepted from reporting on Schedule L (Form 990), Part whose stock isn't available for sale to the general public or which
II (except for excess benefit transactions involving isn't widely traded. Other securities reportable on line 12 also
receivables). If the organization must report loans and other include publicly traded stock for which the organization holds 5%
receivables on either line 5 or 6, it must answer “Yes” on Part IV, or more of the outstanding shares of the same class, and
line 26. publicly traded stock in a corporation that comprises more than
5% of the organization's total assets. Don't include
Line 7. Notes and loans receivable, net. Enter the net program-related investments.
amount of all notes receivable and loans receivable not listed on
lines 5 and 6, including receivables from unrelated third parties. If an amount is reported on this line that is 5% or more of the
The term “unrelated third parties” includes independent amount reported on Part X, line 16, answer “Yes” on Part IV,
contractors providing goods or services and employees who line 11b, and complete Schedule D (Form 990), Part VII. The
aren't current or former officers, directors, trustees, key amount reported in Part X, line 12, column (B), must equal the
employees, highest compensated employees, or total of Schedule D (Form 990), Part VII, column (b).
disqualified persons. Don't include the following. Line 13. Program-related investments. Report here the total
• Receivables reported on line 4. book value of all investments made primarily to accomplish the
• Program-related investments reported on line 13. organization's exempt purposes rather than to produce income.
• Notes receivable acquired as investments reported on line 12. Examples of program-related investments include student loans
Line 8. Inventories for sale or use. Enter the amount of and notes receivable from other exempt organizations that
materials, goods, and supplies held for future sale or use, obtained the funds to pursue the filing organization's exempt
whether purchased, manufactured by the organization, or function.
donated. If the amount reported on this line is 5% or more of the
amount reported on Part X, line 16, answer “Yes” on Part IV,
line 11c, and complete Part VIII of Schedule D (Form 990). The

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amount reported in Part X, line 13, column (B), must equal the Lines 22–24. Enter on line 22 the unpaid balance of loans and
total of Schedule D (Form 990), Part VIII, column (b). other payables (whether or not secured) to current and former
Line 14. Intangible assets. Report on this line the total value officers, directors, trustees, key employees, creator or
of all non-monetary, non-physical assets such as copyrights, founder, substantial contributor, or 35% controlled entity
patents, trademarks, mailing lists, or goodwill. or family member of any of these persons, and persons
described in section 4958(c)(3)(B). If the organization reports a
Line 15. Other assets. Report on this line the total book value loan payable on this line, it must answer “Yes” on Part IV, line 26.
of all assets held and not reported on lines 1 through 14. Don't report on line 22 accrued but unpaid compensation owed
If an amount is reported on this line that is 5% or more of the by the organization. Don't report on line 22 loans and payables
amount reported on Part X, line 16, answer “Yes” on Part IV, excepted from reporting on Schedule L (Form 990), Part II
line 11d, and complete Schedule D (Form 990), Part IX. The (except for excess benefit transactions involving receivables).
amount reported in Part X, line 15, column (B), must equal the On line 23, enter the total amount of secured mortgages and
total of Schedule D, Part IX, column (b). notes payable to unrelated third parties that are secured by the
Line 16. Total assets. Add the totals in columns (A) and (B) of organization's assets as of the end of the tax year. Report on
lines 1 through 15. The amounts on line 16 must equal the line 25 (and not line 23) any secured mortgages and notes
amounts on line 33 for both the beginning and end of the year. payable to related organizations.
The organization must enter a zero or a dollar amount on this On line 24, enter the total amount of notes and loans that are
line. payable to unrelated third parties but aren't secured by the
Line 17. Accounts payable and accrued expenses. Enter organization's assets. Report on line 25 (and not line 24) any
the total of accounts payable to suppliers, service providers, unsecured payables to related organizations.
property managers, and other independent contractors, plus Line 25. Other liabilities. Enter the total amount of all liabilities
accrued expenses such as salaries payable, accrued payroll not properly reportable on lines 17 through 24. Items properly
taxes, and interest payable. reported on this line include federal income taxes payable and
Section 501(c)(21) trusts. Include accrued trustee fees, etc. secured or unsecured payables to related organizations. The
Do not include the present value of payments for approved organization must also answer “Yes” on Part IV, line 11e, and
claims, or the estimated liability for future claims. complete Schedule D (Form 990), Part X.
Line 18. Grants payable. Enter the unpaid portion of grants Line 26. Total liabilities. Add the totals in columns (A) and (B),
and awards that the organization has committed to pay other lines 17 through 25. The organization must enter a zero or a
organizations or individuals, whether or not the commitments dollar amount on this line.
have been communicated to the grantees.
Section 501(c)(21) trusts. Include payments for approved Net Assets and Fund Balances
black lung claims that are due but not paid. Do not include FASB Accounting Standards Codification 958, Not-for-Profit
amounts for black lung claims being contested. Entities (ASC 958) provides standards for external financial
Line 19. Deferred revenue. Report revenue that the statements certified by an independent accountant for certain
organization has received but not yet earned as of the balance types of nonprofit organizations. ASC 958-10-15-5 doesn't apply
sheet date under its method of accounting. to credit unions, VEBAs, supplemental unemployment benefit
trusts, section 501(c)(12) cooperatives, and other member
Line 20. Tax-exempt bond liabilities. Enter the amount of benefit or mutual benefit organizations.
tax-exempt bonds (or other obligations) for which the
organization has a direct or indirect liability that were either While some states may require reporting according to FASB
issued by the organization on behalf of a state or local ASC 958, the IRS doesn't. However, a Form 990 return prepared
governmental unit, or by a state or local governmental unit on according to ASC 958 will be acceptable to the IRS.
behalf of the organization, and for which the organization has a Organizations that follow ASC 958. If the organization follows
direct or indirect liability. Tax-exempt bonds include state or ASC 958, check the box above line 27, and complete lines 27
local bonds and any obligations, including direct borrowing from through 28 and lines 32 and 33. Classify and report net assets in
a lender, or certificates of participation, the interest on which is two groups in Part X (unrestricted, donor-restricted) based on
excluded from the gross income of the recipient for federal the existence or absence of donor-imposed restrictions and the
income tax purposes under section 103. nature of those restrictions. Enter the sum of the two classes of
See also Part IV, line 24a, and Schedule K (Form 990). net assets on line 32. On line 33, add the amounts on lines 26
and 32 to show total liabilities and net assets. The amount on
Line 21. Escrow or custodial account liability. Enter the line 33 must equal the amount on line 16.
amount of funds or other assets held in an escrow or custodial
account for other individuals or organizations. Enter these Effective for reporting years ending after December 15,
amounts only if the related assets (such as cash) are reported ! 2017, ASC 958-205, Not-for-Profit
on lines 1 through 15 of this part. If an amount is reported on this CAUTION Entities—Presentation of Financial Statements (ASC
line, the organization must also answer “Yes” on Part IV, line 9, 958), addresses reporting of donor-restricted endowments
and complete Schedule D (Form 990), Part IV. If the organization and board-designated (quasi) endowments. Further, most
has signature authority over, or another interest in, an escrow or states have enacted the Uniform Prudent Management of
custodial account for which it doesn't report the assets or Institutional Funds Act (UPMIFA). If the organization is subject to
liabilities, it must also answer “Yes” on Part IV, line 9, and UPMIFA or ASC 958, it may affect the amounts reported on
complete Schedule D, Part IV. lines 27 through 28.
Example. A credit counseling organization collects amounts
from debtors to remit to creditors and reports the amounts Line 27. Net assets without donor restrictions. Enter the
temporarily in its possession as cash on line 1 of the balance balance per books of net assets without donor restrictions. All
sheet. It must then report the corresponding liability (the funds without donor-imposed restrictions must be reported on
amounts to be paid to the creditors on the debtors' behalf) on line 27, regardless of the existence of any board designations or
line 21. appropriations.

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Line 28. Net assets with donor restrictions. Enter the amount should be the same amount reported in Part X, line 33,
balance per books of net assets with donor restrictions. column (B), for the prior year’s return.
Donors' restrictions may require that resources be used after a
specified date (time restrictions), or that resources be used for a Line 5. Report the net unrealized gains or losses on investments
specified purpose (purpose restrictions), or both. Donors may reported in the organization's audited financial statements (or
also stipulate that assets, such as land or works of art, be used other financial statements). This amount represents the change
for a specified purpose, be preserved, and not be sold or in market value of investments that weren't sold or exchanged
donated with stipulations that they be invested to provide a during the tax year.
permanent source of income.
Line 6. Report the value of services or use of facilities donated
Organizations that don't follow ASC 958. If the organization to the organization (net of services or use of facilities donated by
doesn't follow ASC 958, check the box above line 29 and the organization) reported as income or expense in the financial
complete lines 29 through 33. Report capital stock, trust statements.
principal, or current funds on line 29. Report paid-in capital
surplus or land, building, or equipment funds on line 30. Report Line 8. Report the net prior period adjustments during the tax
retained earnings, endowment, accumulated income, or other year reported in the financial statements. Prior period
funds on line 31. adjustments are corrections of errors in financial statements of
Line 29. Capital stock or trust principal, or current funds. prior years, or changes in accounting principles applied to such
For corporations, enter the balance per books of capital stock years. The errors may include math errors, mistakes in applying
accounts. Show par or stated value (or for stock with no par or accounting principles, or oversight or misuse of facts that existed
stated value, total amount received on issuance) of all classes of at the time the financial statements were prepared.
stock issued and not yet canceled. For trusts, enter the amount
in the trust principal or corpus. For organizations using the fund Line 9. Enter the total amount of other changes in net assets or
method of accounting, enter the fund balances for the fund balances during the year. Amounts to report here include
organization's current restricted and unrestricted funds. losses on uncollectible pledges, refunds of contributions and
program service revenue, reversal of grant expenses, any
Line 30. Paid-in or capital surplus, or land, building, and difference between FMVand book value of property given as an
equipment fund. Enter the balance of paid-in capital in excess award or grant, and any other changes in net assets or fund
of par or stated value for all stock issued and not yet canceled, balances not listed on lines 5–8. Itemize these changes on
as recorded on the corporation's books. If stockholders or others Schedule O (Form 990) and check the box in the heading of Part
made donations that the organization records as paid-in capital, XI.
include them here. Enter the fund balance for the land, building,
and equipment fund on this line. Line 10. Combine the amounts on lines 3 through 9. The total
Line 31. Retained earnings, endowment, accumulated in- must equal the amount reported in Part X, line 32, column (B).
come, or other funds. For corporations, enter the balance of
retained earnings as recorded on the corporation's books, or Part XII. Financial Statements and
similar account, minus the cost of any corporate treasury stock. Reporting
For trusts, enter the balance in the accumulated income or
similar account. For those organizations using the fund method Check the box in the heading of Part XII if Schedule O (Form
of accounting, enter the total of the fund balances for the net 990) contains any information pertaining to this part.
assets without donor restrictions funds, and the net assets Line 1. Accounting method. Indicate the method of
with donor restrictions funds, as well as balances of any other accounting used in preparing this return. See Part D, earlier.
funds not reported on lines 29 and 30. Provide an explanation on Schedule O (Form 990) (1) if the
Line 32. Total net assets or fund balances. For organization changed its method of accounting from a prior year,
organizations that follow ASC 958, enter the total of lines 27 or (2) if the organization checked the “Other” accounting method
through 28. For all other organizations, enter the total of lines 29 box.
through 31. All filers must enter a zero or a dollar amount on this Line 2. Financial statements and independent accountant.
line. Answer “Yes” or “No” to indicate on line 2a or line 2b whether the
Line 33. Total liabilities and net assets/fund balances. organization's financial statements for the tax year were
Enter the total of line 26 and line 32. This amount must equal the compiled, reviewed, or audited by an independent
amount on line 16. The organization must enter a zero or a dollar accountant. An accountant is independent if he or she meets the
amount on this line. standards of independence set forth by the American Institute of
Certified Public Accountants (AICPA), the Public Company
Part XI. Reconciliation of Net Assets Accounting Oversight Board (PCAOB), or another similar body
that oversees or sets standards for the accounting or auditing
Check the box in the heading of Part XI if Schedule O (Form professions.
990) contains any information pertaining to this part.
If “Yes” on either line 2a or 2b, answer “Yes” or “No” on line 2c
Line 1. Enter the amount of total revenue reported in Part VIII, to indicate whether the organization has a committee that is
line 12, column (A). responsible under its governing documents or through
delegation by its governing body for (i) overseeing the
Line 2. Enter the amount of total expenses reported in Part IX, compilation, review, or audit of the financial statements; and (ii)
line 25, column (A). the selection of an independent accountant that compiled,
reviewed, or audited the statements. Answer “Yes” only if both (i)
Line 3. Enter the difference between lines 1 and 2. and (ii) apply. If this process has changed from the prior year,
describe on Schedule O (Form 990).
Line 4. Enter the amount of net assets or fund balances at the
beginning of year reported in Part X, line 32, column (A). This Line 3a. Uniform Guidance, 2 C.F.R. Part 200, Subpart F.
Answer “Yes” if, during the year, the organization was required
under the Uniform Guidance, 2 C.F.R. Part 200, Subpart F, to

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undergo an audit or audits because of its receipt of federal across all preparation methods and taxpayer activities. As a
contract awards. The Uniform Guidance, 2 C.F.R. Part 200, result, the averages don't necessarily reflect a "typical" case.
Subpart F, requires states, local governments, and nonprofit Most taxpayers experience lower-than-average burden, with
organizations that spend $750,000 or more of federal awards in taxpayer burden varying considerably by taxpayer type.
a year to obtain an annual audit.
Fiscal Year 2023 Form 990 Series Tax Compliance
Line 3b. Required audits. If “Yes” on line 3a, indicate whether
the organization has undergone the required audit or audits. Cost Estimates
Answer “Yes” if the audit was completed or in progress during
the organization's tax year. If the answer to line 3b is “No,” Table 1—Fiscal Year 2023 Form 990 Series Tax Compliance Cost Estimates
explain on Schedule O (Form 990) why the organization hasn't Type of Return
undergone any required audits and describe any steps taken to Form 990 Form 990-EZ Form 990-PF Form 990-T Form 990-N
undergo such audits. Projections of
the Number of
Returns to be
Paperwork Reduction Act Notice. We ask for the information Filed with IRS 333,400 245,200 122,700 239,600 743,800
on these forms to carry out the Internal Revenue laws of the Estimated
United States. You are required to give us the information. We Average Total
need it to ensure that you are complying with these laws and to Time (Hours) 107 64 53 46 5
allow us to figure and collect the right amount of tax. You are not Estimated
Average Total
required to provide the information requested on a form that is Out-of-Pocket
subject to the Paperwork Reduction Act unless the form displays Costs $2,600 $500 $1,900 $2,100 $20
a valid OMB control number. Books or records relating to a form Estimated
or its instructions must be retained as long as their contents may Average Total
Monetized
become material in the administration of any Internal Revenue Burden $8,700 $1,400 $4,100 $5,600 $90
law. Generally, tax returns and return information are
confidential, as required by section 6103. However, certain Estimated Total
Time (Hours) 35,780,000 15,770,000 6,510,000 10,940,000 3,720,000
returns and return information of tax-exempt organizations and Estimated Total
trusts are subject to public disclosure and inspection, as Out-of-Pocket
provided by section 6104. Costs $867,200,000 $118,600,000 $237,200,000 $512,700,000 $13,800,000
Estimates of Taxpayer Burden. These include forms in the Estimated Total
Monetized
990 series and attachments and Forms 1023, 1024, 1028, 5578, Burden $2,916,100,000 $335,200,000 $501,300,000 $1,346,200,000 $64,800,000
5884-C, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-R, Note. Amounts above are for FY2023. Reported time and cost burdens are national averages and do not
8038-T, 8038-TC, 8328, 8718, 8282, 8453-TE, 8453-X, 8868, necessarily reflect a “typical” case. Most taxpayers experience lower-than-average burden, with taxpayer
burden varying considerably by taxpayer type. Detail may not add due to rounding.
8870, 8871, 8872, 8879-TE, 8886-T, and 8899 and their
schedules and all the forms tax-exempt organizations attach to Comments and suggestions. We welcome your comments
their tax returns. Time spent and out-of-pocket costs are concerning the accuracy of these time estimates or suggestions
presented separately. Time burden includes the time spent for future editions. You can send us comments through IRS.gov/
preparing to file and to file, with recordkeeping representing the FormComments. Or you can write to the Internal Revenue
largest component. Out-of-pocket costs include any expenses Service, Tax Forms and Publications Division, 1111 Constitution
incurred by taxpayers to prepare and submit their tax returns. Ave. NW, IR-6526, Washington, DC 20224.
Examples include tax return preparation and submission fees,
postage and photocopying costs, and tax preparation software Although we can't respond individually to each comment
costs. Note that these estimates don't include burden associated received, we do appreciate your feedback and will consider your
with post-filing activities. IRS operational data indicate that comments as we revise our tax forms, instructions, and
electronically prepared and filed returns have fewer arithmetic publications. Don't send your return to this address. Instead,
errors, implying lower post-filing burden. see the General Instructions, Section E, When, Where, and How
Reported time and out-of-pocket cost burdens are national To File, earlier, for the location for filing your return.
averages and include all associated forms and schedules,

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Business Activity Codes

The codes listed in this section are a            to categorize, select the appropriate code                         more than one type of activity. Avoid 
selection from the North American                 from the NAICS website at 2022 NAICS                               using codes that describe the 
Industry Classification System (NAICS)            Census Chart. Select the most specific                             organization rather than the 
that should be used in completing Form            6-digit code available that describes the                          income-producing activity.
990, Part VIII, lines 2 and 11. If you don't      activity producing the income being 
see a code for the activity you are trying        reported. Note that most codes describe 
Business Activity Codes
Agriculture, Forestry, Fishing            Note                                        524113 Direct life insurance carriers     551112 Offices of other holding 
                                                                                      524114 Direct health and medical                 companies
and Hunting                               Note for Nonstore Retailers                        insurance carriers                 Administrative and Support 
Code                                             Nonstore retailers sell all types of 524126 Direct property and casualty 
                                                 merchandise using such                      insurance carriers                 Services
110000 Agriculture, forestry, fishing and        methods as Internet, mail-order      524130 Reinsurance carriers               Code
       hunting                                   catalogs, interactive television, or 524292 Pharmacy benefit management        561000 Administrative and support 
                                                 retailers should select the PBA 
111000 Crop production                           direct sales.  These types of               and other third party                     services
Mining                                           associated with their primary line          administration of insurance and    561300 Employment services
Code                                             of products sold.  For example,             pension funds
                                                 establishments primarily selling     524298 All other insurance-related        561439 Other business service centers 
211100 Oil and gas extraction                    prescription and non-prescription           activities                                (including copy shops)
211120 Crude petroleum extraction                drugs, select PBA code 456110        525100 Insurance and employee benefit     561499 All other business support 
211130 Natural gas extraction                    Pharmacies and drug                         funds                                     services
                                                 retailers.
212000 Mining (except oil and gas)                                                    525920 Trusts, estates, and agency        561500 Travel arrangement and 
                                          Transportation and                                 accounts                                  reservation services
Utilities                                                                             525990 Other financial vehicles           561520 Tour operators
Code                                      Warehousing                                        (including mortgage REITs)         561700 Services to buildings and 
                                                                                                                                       dwellings
221000 Utilities                          Code                                        Real Estate and Rental and 
                                          480000 Transportation
Construction                              485000 Transit and ground passenger         Leasing                                   Waste Management and 
Code                                             transportation                       Code                                      Remediation Services
230000 Construction                       493000 Warehousing and storage              531110 Lessors of residential buildings   Code
236000 Construction of buildings          Information                                        and dwellings (including equity    562000 Waste management and 
                                                                                             REITs)                                    remediation services (sanitary 
Manufacturing                             Code                                        531120 Lessors of nonresidential                 services)
Code                                      512000 Motion picture and sound                    buildings (except                  Educational Services
310000 Manufacturing                             recording industries                        miniwarehouses) (including 
323100 Printing and related support       513110 Newspaper publishers                        equity REITs)                      Code
       activities                         513120 Periodical publishers                531130 Lessors of miniwarehouses and      611420 Computer training
339110 Medical equipment and supplies     513130 Book publishers                             self-storage units (including      611430 Professional and management 
                                                                                             equity REITs)
       manufacturing                      513140 Directory and mailing list           531190 Lessors of other real estate              development training
                                                 publishers                                  property (including equity REITs)  611600 Other schools and instruction 
Wholesale Trade                           513190 Other publishers                     531310 Real estate property managers             (other than elementary and 
                                                                                                                                       secondary schools or colleges 
Code                                      516100 Radio and television                 531320 Offices of real estate appraisers         and universities, which should 
423000 Merchant wholesalers, durable             broadcasting stations                531390 Other activities related to real          select a code to describe their 
       goods                              516210 Media streaming, social                     estate                                    unrelated activities)
424000 Merchant wholesalers,                     networks, and other content          532000 Rental and leasing services        611710 Educational support services
       nondurable goods                          providers
                                          517000 Telecommunications (including        532289 All other consumer goods rental    Health Care and Social 
Retail Trade                                     wired, wireless, satellite, cable    532420 Office machinery and equipment     Assistance
Code                                             and other program distribution,             rental and leasing
                                                 resellers, agents, other             533110 Lessors of nonfinancial            Code
441100 Automobile dealers                        telecommunications, and internet            intangible assets (except          621110 Offices of physicians
444100 Building material and supplies            service providers)                          copyrighted works)                 621300 Offices of other health 
       dealers                                                                                                                         practitioners
445100 Grocery and convenience            Data Processing, Web Search                 Professional, Scientific, and 
       retailers                          Portals, and Other Information              Technical Services                        621400 Outpatient care centers
                                                                                                                                621500 Medical and diagnostic 
445200 Specialty food retailers                                                       Code                                             laboratories
449100 Furniture and home furnishings     Services
       retailers                          Code                                        541100 Legal services                     621610 Home health care services
449210 Electronics and appliance          518210 Computing infrastructure             541200 Accounting, tax preparation,       621910 Ambulance services
       retailers (including computers)           providers, data processing, web             bookkeeping, and payroll           621990 All other ambulatory health care 
455000 General merchandise retailers             hosting, and related services               services                                  services
456110 Pharmacies and drug retailers      519200 Web search portals, libraries,       541300 Architectural, engineering, and    623000 Nursing and residential care 
456199 All other health and personal             archives, and other information             related services                          facilities
       care retailers                            services                             541380 Testing laboratories and services  623990 Other residential care facilities
458000 Clothing, clothing accessories,    Finance and Insurance                       541511 Custom computer programming        624100 Individual and family services
                                                                                             services
       shoe, and jewelry retailers        Code                                        541519 Other computer-related services    624110 Child and youth services
459110 Sporting goods retailers           522100 Depository credit intermediation     541610 Management consulting services     624200 Community food and housing, 
                                                                                                                                       and emergency and other relief 
459120 Hobby, toy, and game retailers            (including commercial banking,       541700 Scientific research and                   services
459130 Sewing, needlework, and piece             savings institutions, and credit            development services               624210 Meal delivery programs, soup 
       goods retailers                           unions)                              541800 Advertising, public relations, and        kitchens, or food banks
459140 Musical instrument and supplies    522200 Nondepository credit                        related services                   624310 Vocational rehabilitation services
       retailers                                 intermediation                       541860 Direct mail advertising            624410 Childcare services
459210 Book retailers and news dealers    522210 Credit card issuing                  541900 Other professional, scientific, 
       (including newsstands)             522220 Sales financing                             and technical services             Arts, Entertainment, and 
459310 Florists                           522291 Consumer lending                     541990 Consumer credit counseling         Recreation
459410 Office supplies and stationery     522292 Real estate credit                          services
                                                                                                                                code
459420 Gift, novelty, and souvenir               and all other nondepository 
       retailers                          522299 International, secondary market,     Management of Companies and               711110 Theater companies and dinner 
       retailers                                 credit intermediation                Enterprises                                      theaters
459510 Used merchandise retailers         523000 Securities, commodity contracts,                                               711120 Dance companies
459900 Other miscellaneous retailers             and other financial investments      Code                                      711130 Musical groups and artists
                                                 and related activities               551111 Offices of bank holding            711190 Other performing arts companies
                                          523940 Portfolio management and                    companies
                                                 investment advice                                                              711210 Spectator sports (including 
                                                                                                                                       sports clubs and racetracks)

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Business Activity Codes (Continued)
711300 Promoters of performing arts,    721110 Hotels (except casino hotels)   Other Services                          900004 Exploited exempt activities
       sports, and similar events              and motels                                                              900099 Other activity
713110 Amusement and theme parks        721210 RV (recreational vehicle) parks Code
713200 Gambling industries                     and recreational camps          811000 Repair and maintenance
713910 Golf courses and country clubs   721310 Rooming and boarding houses,    812300 Drycleaning and laundry services
713940 Fitness and recreational sports         dormitories, and workers’ camps 812900 Other personal services
       centers                          722320 Caterers                        812930 Parking lots and garages
713990 All other amusement and          722410 Drinking places (alcoholic 
       recreation industries (including        beverages)                      Other
       skiing facilities, marinas, and  722511 Full-service restaurants        Code
       bowling centers)                 722513 Limited-service restaurants     900001 Investment activities of section 
Accommodation and Food                  722514 Cafeterias, grill buffets, and         501(c)(7), (9), or (17) 
                                               buffets                                organizations
Services                                722515 Snack and non-alcoholic         900002 Rental of personal property
Code                                           beverage bars                   900003 Passive income activities with 
721000 Accommodation                                                                  controlled organizations

Glossary

NOTES:                                                    •  Words in bold within a definition are defined elsewhere within the Glossary.
                                                          •  All section references are to the Internal Revenue Code (title 26 of U.S. Code) or 
                                                          regulations under title 26, unless otherwise specified.
                                                          •  Definitions are for purposes of filing Form 990 (and schedules) only.
35% controlled entity                                        An entity that is owned, directly or indirectly (for example, under constructive 
                                                             ownership rules of section 267(c)), by a given person, such as the 
                                                             organization's current or former officers, directors, trustees, or key 
                                                             employees listed on Form 990, Part VII, Section 1, or the family members 
                                                             thereof (listed persons) as follows.
                                                             1. A corporation in which listed persons own more than 35% of the total 
                                                             combined voting power.
                                                             2. A partnership in which listed persons own more than 35% of the profits 
                                                             interest.
                                                             3. A trust or estate in which listed persons own more than 35% of the 
                                                             beneficial interest.
Accountable plan                                             A reimbursement or other expense allowance arrangement that satisfies the 
                                                             requirements of section 62(c) by meeting the requirements of business 
                                                             connection, substantiation, and returning amounts in excess of substantiated 
                                                             expenses. See Regulations section 1.62-2(c)(2).
Activities conducted outside the United States               For purposes of Schedule F (Form 990), Statement of Activities Outside the 
                                                             United States, include grantmaking, fundraising, unrelated trade or 
                                                             business, program services, program-related investments, other 
                                                             investments, or maintaining offices, employees, or agents in particular 
                                                             regions outside the United States.
Applicable tax-exempt organization                           A section 501(c)(3), 501(c)(4), or 501(c)(29) organization that is tax exempt 
                                                             under section 501(a), or that was such an organization at any time during the 
                                                             5-year period ending on the day of the excess benefit transaction.
Art                                                          See Works of art.
ASC 740                                                      See FIN 48 (ASC 740).
ASC 958                                                      Financial Accounting Standards Board, Accounting Standards Codification 958 
                                                             (ASC 958) provides standards for external financial statements certified by an 
                                                             independent accountant for certain types of nonprofit organizations. ASC 958 
                                                             doesn't apply to credit unions, voluntary employees' beneficiary associations, 
                                                             supplemental unemployment benefit trusts, section 501(c)(12) cooperatives, 
                                                             and other member benefit or mutual benefit organizations.
                                                             While some states may require reporting according to ASC 958, the IRS 
                                                             doesn't. However, a Form 990 return prepared according to ASC 958 will be 
                                                             acceptable to the IRS.
ASC 2016-14                                                  Accounting Standards Update 2016-14 is codified in Accounting Standards 
                                                             Codification 958, Not-for-Profit Entities (ASC 958).

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Audit                        A formal examination of an organization's financial records and practices by an 
                             independent, certified public accountant with the objective of issuing a report 
                             on the organization's financial statements as to whether those statements are 
                             fairly stated according to generally accepted accounting principles (or other 
                             recognized comprehensive basis of accounting).
Audited financial statements Financial statements accompanied by a formal opinion or report prepared by 
                             an independent, certified public accountant with the objective of assessing the 
                             accuracy and reliability of the organization's financial statements.
Audit committee              A committee, generally established by the governing body of an organization, 
                             with the responsibilities to oversee the organization's financial reporting 
                             process, monitor choice of accounting policies and principles, monitor internal 
                             control processes, or oversee hiring and performance of any external auditors.
Bingo                        A game of chance played with cards that are generally printed with five rows of 
                             five squares each. Participants place markers over randomly called numbers 
                             on the cards in an attempt to form a pre-selected pattern such as a horizontal, 
                             vertical, or diagonal line, or all four corners. The first participant to form the 
                             pre-selected pattern wins the game. To be a bingo game, the game must be of 
                             the type described in which wagers are placed, winners are determined, and 
                             prizes or other property are distributed in the presence of all persons placing 
                             wagers in that game. Satellite, Internet, and progressive or event bingo aren't 
                             bingo, because they are conducted in many different places simultaneously, 
                             and the winners aren't all present when the wagers are placed, the winners are 
                             determined, and the prizes are distributed. Thus, all revenue and expenses 
                             associated with satellite, Internet, and progressive or event bingo should 
                             generally be included under pull tabs. Certain bingo games within a hybrid 
                             gaming event (such as progressive or event bingo) can also qualify as bingo if 
                             the individual game meets the preceding definition of bingo.
Board-designated endowment   See Quasi-endowment.
Bond issue                   An issue of two or more bonds that are:
                             1. Sold at substantially the same time,
                             2. Sold under the same plan of financing, and
                             3. Payable from the same source of funds.
                             See Regulations section 1.150-1(c).
Business relationship        For purposes of Part VI, line 2, business relationships between two persons 
                             include the following.
                             1. One person is employed by the other in a sole proprietorship or by an 
                             organization with which the other is associated as a trustee, director, officer, 
                             or greater-than-35% owner.
                             2. One person is transacting business with the other (other than in the 
                             ordinary course of either party's business on the same terms as are generally 
                             offered to the public), directly or indirectly, in one or more contracts of sale, 
                             lease, license, loan, performance of services, or other transaction involving 
                             transfers of cash or property valued in excess of $10,000 in the aggregate 
                             during the organization's tax year. Indirect transactions are transactions with an 
                             organization with which the one person is associated as a trustee, director, 
                             officer, or greater-than-35% owner. Such transactions don't include charitable 
                             contributions to tax-exempt organizations.
                             3. The two persons are each a director, trustee, officer, or 
                             greater-than-10% owner in the same business or investment entity (but not in 
                             the same tax-exempt organization).
                             Ownership is measured by stock ownership (either voting power or value) of 
                             a corporation, profits or capital interest in a partnership or limited liability 
                             company, membership interest in a nonprofit organization, or beneficial interest 
                             in a trust. Ownership includes indirect ownership (for example, ownership in an 
                             entity that has ownership in the entity in question); there can be ownership 
                             through multiple tiers of entities.
Cash contributions           Contributions received in the form of cash, checks, money orders, credit card 
                             charges, wire transfers, and other transfers and deposits to a cash account of 
                             the organization.

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Central organization                        The organization, sometimes referred to as the “parent organization”, that holds 
                                            a group exemption letter for one or more subordinate organizations under 
                                            its general supervision and control.
CEO, executive director, or top management  See Top management official. “CEO” stands for chief executive officer.
official
Certified historic structure                Any building or structure listed in the National Register of Historic Places as 
                                            well as any building certified as being of historic significance to a registered 
                                            historic district. See section 170(h)(4)(B) for special rules that apply to 
                                            contributions made after August 17, 2006.
Church                                      Certain characteristics are generally attributed to churches. These attributes of 
                                            a church have been developed by the IRS and by court decisions. They include 
                                            distinct legal existence; recognized creed and form of worship; definite and 
                                            distinct ecclesiastical government; formal code of doctrine and discipline; 
                                            distinct religious history; membership not associated with any other church or 
                                            denomination; organization of ordained ministers; ordained ministers selected 
                                            after completing prescribed courses of study; literature of its own; established 
                                            places of worship; regular congregations; regular religious services; Sunday 
                                            schools for the religious instruction of the young; and schools for the 
                                            preparation of its ministers. The IRS generally uses a combination of these 
                                            characteristics, together with other facts and circumstances, to determine 
                                            whether an organization is considered a church for federal tax purposes. A 
                                            convention or association of churches is generally treated like a church for 
                                            federal tax purposes. See Pub. 1828, Tax Guide for Churches and Religious 
                                            Organizations.
Closely held stock                          Generally, shares of stock in a closely held company that isn't available for sale 
                                            to the general public or which isn't widely traded (see further explanation in the 
                                            instructions for Part X, line 12, and Schedule M (Form 990), Noncash 
                                            Contributions, line 10).
Collectibles                                Include autographs, sports memorabilia, dolls, stamps, coins, books (other 
                                            than books and publications reported on line 4 of Schedule M (Form990)), 
                                            gems, and jewelry (other than costume jewelry reportable on line 5 of 
                                            Schedule M (Form 990)).
Collections of works of art, historical     Include collections, as described in ASC 958-360-45, of works of art, 
treasures, and other similar assets         historical treasures, and other similar assets held for public exhibition, 
                                            education, or research in furtherance of public service.
Compensation                                Unless otherwise provided, all forms of cash and noncash payments or 
                                            benefits provided in exchange for services, including salary and wages, 
                                            bonuses, severance payments, deferred payments, retirement benefits, fringe 
                                            benefits, and other financial arrangements or transactions such as personal 
                                            vehicles, meals, housing, personal and family educational benefits, 
                                            below-market loans, payment of personal or family travel, entertainment, and 
                                            personal use of the organization's property. Compensation includes payments 
                                            and other benefits provided to both employees and independent 
                                            contractors in exchange for services. See also Deferred compensation, 
                                            Nonqualified deferred compensation, and Reportable compensation.
Compilation (compiled financial statements) A compilation is a presentation of financial statements and other information 
                                            that is the representation of the management or ownership of an organization 
                                            and which hasn't been reviewed or audited by an independent accountant.

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Conflict of interest policy A policy that defines conflict of interest, identifies the classes of individuals 
                            within the organization covered by the policy, facilitates disclosure of 
                            information that can help identify conflicts of interest, and specifies procedures 
                            to be followed in managing conflicts of interest. A conflict of interest arises 
                            when a person in a position of authority over an organization, such as an 
                            officer director, , or manager, can benefit financially from a decision she or he 
                            could make in such capacity, including indirect benefits such as to family 
                            members or businesses with which the person is closely associated. For this 
                            purpose, a conflict of interest doesn't include questions involving a person's 
                            competing or respective duties to the organization and to another organization, 
                            such as by serving on the boards of both organizations, that don't involve a 
                            material financial interest of, or benefit to, such person. For a description of 
                            “conflict of interest” for purposes of determining whether governing body 
                            members who are reviewing a potential excess benefit transaction have a 
                            conflict of interest, pursuant to Regulations section 53.4958-6(c)(1)(iii), see the 
                            instructions for Part VI, line 15.
Conservation easement       A restriction (granted in perpetuity) on the use that may be made of real 
                            property granted exclusively for conservation purposes. Conservation 
                            purposes include preserving land areas for outdoor recreation by, or for the 
                            education of, the general public; protecting a relatively natural habitat of fish, 
                            wildlife, or plants, or a similar ecosystem; preserving open space, including 
                            farmland and forest land, where such preservation will yield a significant public 
                            benefit and is either for the scenic enjoyment of the general public or pursuant 
                            to a clearly defined federal, state, or local governmental conservation policy; 
                            and preserving a historically important land area or a certified historic structure. 
                            For more information, see section 170(h) and Notice 2004-41, 2004-1 C.B. 31.
Contributions               Unless otherwise provided, includes donations, gifts, bequests, grants, and 
                            other transfers of money or property to the extent that adequate consideration 
                            isn't provided in exchange and that the contributor intends to make a gift, 
                            whether or not made for charitable purposes. A transaction can be partly a sale 
                            and partly a contribution, but discounts provided on sales of goods in the 
                            ordinary course of business shouldn't be reported as contributions. Neither 
                            donations of services (such as the value of donated advertising space, 
                            broadcast air time, or discounts on services) nor donations of use of materials, 
                            equipment, or facilities should be reported as contributions. For purposes of 
                            Form 990, a distribution to a section 501(c)(3) organization from a split-interest 
                            trust (for example, charitable remainder trust, charitable lead trust) is reportable 
                            as a contribution. See also Cash contributions and Noncash contributions.

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Control                        For purposes of determining related organizations:
                                
                               Control of a nonprofit organization (or other organization without owners or 
                               persons having beneficial interests, whether the organization is taxable or tax 
                               exempt)
                               One or more persons (whether individuals or organizations) control a nonprofit 
                               organization if they have the power to remove and replace (or to appoint, elect, 
                               or approve or veto the appointment or election of, if such power includes a 
                               continuing power to appoint, elect, or approve or veto the appointment or 
                               election of, periodically or in the event of vacancies) a majority of the nonprofit 
                               organization's directors or trustees, or a majority of members who elect a 
                               majority of the nonprofit organization's directors or trustees. Such power can be 
                               exercised directly by a (parent) organization through one or more of the 
                               (parent) organization's officers, directors, trustees, or agents, acting in their 
                               capacities as officers, directors, trustees, or agents of the (parent) organization. 
                               Also, a (parent) organization controls a (subsidiary) nonprofit organization if a 
                               majority of the subsidiary's directors or trustees are trustees, directors, officers, 
                               employees, or agents of the parent.
                                
                               Control of a stock corporation
                               One or more persons (whether individuals or organizations) control a stock 
                               corporation if they own more than 50% of the stock (by voting power or value) 
                               of the corporation.
                                
                               Control of a partnership or limited liability company
                               One or more persons control a partnership if they own more than 50% of the 
                               profits or capital interests in the partnership (including a limited liability 
                               company treated as a partnership or disregarded entity for federal tax 
                               purposes, regardless of the designation under state law of the ownership 
                               interests as stock, membership interests, or otherwise). A person also controls 
                               a partnership if the person is a managing partner or managing member of a 
                               partnership or limited liability company which has three or fewer managing 
                               partners or managing members (regardless of which partner or member has 
                               the most actual control), or if the person is a general partner in a limited 
                               partnership which has three or fewer general partners (regardless of which 
                               partner has the most actual control). For this purpose, a “managing partner” is a 
                               partner designated as such under the partnership agreement, or regularly 
                               engaged in the management of the partnership even though not so designated.
                                
                               Control of a trust with beneficial interests
                               One or more persons control a trust if they own more than 50% of the beneficial 
                               interests in the trust. A person's beneficial interest in a trust shall be determined 
                               in proportion to that person's actuarial interest in the trust as of the end of the 
                               tax year. See Regulations sections 301.7701-2, -3, and -4 for more information 
                               on classification of corporations, partnerships, disregarded entities, and trusts. 
                               Control can be indirect. See the Schedule R (Form 990) instructions for a 
                               description of indirect control.
Controlled entity              An organization controlled by a controlling organization under section 
                               512(b)(13). A controlled entity may be a nonprofit organization. For the 
                               definition of control in this context, see section 512(b)(13)(D) and Regulations 
                               section 1.512(b)-1(l)(4) (substituting “more than 50%” for “at least 80%” in the 
                               regulation, for purposes of this definition). Controlled entities are a subset of 
                               related organizations. For purposes of Form 990, controlled entities don't 
                               include disregarded entities of the filing organization.

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Controlling organization under section 512(b) An exempt organization that controls a controlled entity. Section 512(b)(13) 
(13)                                          treats payments of interest, annuity, royalties, and rent from a controlled entity 
                                              to a controlling organization as unrelated business taxable income under 
                                              certain circumstances. Control in this context means (i) in the case of a 
                                              corporation, ownership (by vote or value) of more than 50% of the stock in such 
                                              corporation; (ii) in the case of a partnership, ownership of more than 50% of the 
                                              profits interests or capital interests in such partnership; or (iii) in any other case, 
                                              ownership of more than 50% of the beneficial interests in the entity. Section 
                                              318 (relating to constructive ownership of stock) shall apply for purposes of 
                                              determining ownership of stock in a corporation. Similar principles shall apply 
                                              for purposes of determining ownership of interests in any other entity.
Core form                                     The Form 990, Return of Organization Exempt From Income Tax. It doesn't 
                                              include any schedules that may be attached to Form 990.
Credit counseling services                    Include the providing of information to the general public on budgeting, 
                                              personal finance, and saving and spending practices, or assisting individuals 
                                              and families with financial problems by providing them with counseling. See 
                                              section 501(q)(4)(A).
Current year                                  The tax year for which the Form 990 is being filed; see also Fiscal year.
Debt management plan services                 Services related to the repayment, consolidation, or restructuring of a 
                                              consumer's debt, including the negotiation with creditors of lower interest rates, 
                                              the waiver or reduction of fees, and the marketing and processing of debt 
                                              management plans. See section 501(q)(4)(B).
Defeasance escrow                             An irrevocable escrow established to redeem the bonds on their earliest call 
                                              date in an amount that, together with investment earnings, is sufficient to pay all 
                                              the principal of, and interest and call premiums on, bonds from the date the 
                                              escrow is established to the earliest call date. See Regulations section 
                                              1.141-12(d)(5).
Deferred compensation                         Compensation that is earned or accrued in, or is attributable to, one year and 
                                              deferred to a future year for any reason, whether or not funded, vested, 
                                              qualified or nonqualified, or subject to a substantial risk of forfeiture. However, 
                                              a deferral of compensation that causes an amount to be deferred from the 
                                              calendar year ending with or within the tax year to a date that isn't more than 
                                              2 /  months after the end of the calendar year ending with or within the tax year 1 2
                                              isn't treated as deferred compensation for purposes of Form 990, if such 
                                              compensation is currently reported as reportable compensation. Deferred 
                                              compensation may or may not be included in reportable compensation for 
                                              the current year.
Director                                      See Director or trustee  .
Director or trustee                           Unless otherwise provided, a member of the organization's governing body at 
                                              any time during the tax year, but only if the member has any voting rights. A 
                                              member of an advisory board that doesn't exercise any governance authority 
                                              over the organization isn't considered a director or trustee.
Disqualified person                           A. For purposes of section 4958; Form 990, Parts IX and X; and Schedule L 
                                              (Form 990), Transactions With Interested Persons, Parts I and II, any person 
                                              (including an individual, corporation, or other entity) who was in a position to 
                                              exercise substantial influence over the affairs of the applicable tax-exempt 
                                              organization at any time during a 5-year period ending on the date of the 
                                              transaction. If the 5-year period ended within the organization's tax year, the 
                                              organization may treat the person as a disqualified person for the entire tax 
                                              year. Persons who hold certain powers, responsibilities, or interests are among 
                                              those who are in positions to exercise substantial influence over the affairs of 
                                              the organization.

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A disqualified person includes:
• A disqualified person's family member;
• A 35% controlled entity of a (1) disqualified person, and/or (2) family members
of the disqualified person;
• A donor or donor advisor to a donor advised fund; or
• An investment advisor of a sponsoring organization.
The disqualified persons of a supported organization include the
disqualified persons of a section 509(a)(3) supporting organization that
supports the supported organization.
See Appendix G for more information on disqualified persons and section
4958 excess benefit transactions.
B. Under section 4946, a disqualified person includes the following.
1. A substantial contributor, which is any person who gave an aggregate
amount of more than $5,000, if that amount is more than 2% of the total
contributions the foundation or organization received from its inception
through the end of the year in which that person's contributions were received.
If the organization is a trust, a substantial contributor includes the creator of the
trust (without regard to the amount of contributions the trust received from the
creator and related persons). Any person who is a substantial contributor at any
time generally remains a substantial contributor for all future periods even if
later contributions by others push that person's contributions below the 2%
figure discussed above. Gifts from the contributor's spouse are treated as gifts
from the contributor. Gifts are generally valued at FMVas of the date the
organization received them.
2. A foundation manager, defined as an officer director, , or trustee of the
organization or any individual having powers or responsibilities similar to those
of officers, directors, or trustees.
3. An owner of more than 20% of the voting power of a corporation, profits
interest of a partnership, or beneficial interest of a trust or an unincorporated
enterprise that is a substantial contributor to the organization.
4. A family member of an individual in the first three categories. For this
purpose, “family member” includes only the individual's spouse, ancestors,
children, grandchildren, and great-grandchildren, and the spouses of children,
grandchildren, and great-grandchildren.
5. A corporation, partnership, trust, or estate in which persons described in
(1) through (4) above own more than 35% of the voting power, profits interest,
or beneficial interest.
For purposes of section 509(a)(2), as referenced in Schedule A (Form 990),
Public Charity Status and Public Support, a disqualified person is defined in
section 4946, except that it doesn't include an organization described in section
509(a)(1).
For purposes of section 509(a)(3), as referenced in Schedule A (Form 990),
a disqualified person is defined in section 4946, except that it doesn't include a
foundation manager or an organization described in section 509(a)(1) or 509(a)
(2).
Disregarded entity or entities An entity wholly owned by the organization that is generally not treated as a
separate entity for federal tax purposes (for example, single-member limited
liability company of which the organization is the sole member). See
Regulations sections 301.7701-2 and -3. A disregarded entity must generally
use the EIN of its sole member. An exception applies to employment taxes: for
wages paid to employees of a disregarded entity, the disregarded entity must
file separate employment tax returns and use its own EIN on such returns. See
Regulations sections 301.6109-1(h) and 301.7701-2(c)(2)(iv).
Domestic government See Governmental unit.
Domestic individual An individual who lives or resides in the United States and isn't a foreign
individual.

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Domestic organization             A corporation or partnership is domestic if created or organized in the United 
                                  States or under the law of the United States or of any state or possession. A 
                                  trust is domestic if a court within the United States or a U.S. possession is 
                                  able to exercise primary supervision over the administration of the trust, and 
                                  one or more U.S. persons (or persons in possessions of the United States) 
                                  have the authority to control all substantial decisions of the trust.
Donor advised fund                A fund or account:
                                  1. That is separately identified by reference to contributions of a donor or 
                                  donors,
                                  2. That is owned and controlled by a sponsoring organization, and
                                  3. For which the donor or donor advisor has or reasonably expects to 
                                  have advisory privileges in the distribution or investment of amounts held in the 
                                  donor advised funds or accounts because of the donor's status as a donor.
                                  A donor advised fund doesn't include any fund or account:
                                  1. That makes distributions only to a single identified organization or 
                                  governmental entity; or
                                  2. In which a donor or donor advisor gives advice about which individuals 
                                  receive grants for travel, study, or other similar purposes, if:
                                  a. The donor or donor advisor's advisory privileges are performed 
                                  exclusively by such person in his or her capacity as a committee member in 
                                  which all of the committee members are appointed by the sponsoring 
                                  organization;
                                  b. No combination of donors or donor advisors (and related persons as 
                                  defined below) directly or indirectly controls the committee; and
                                  c. All grants from the fund or account are awarded on an objective and 
                                  nondiscriminatory basis following a procedure approved in advance by the 
                                  board of directors of the sponsoring organization. The procedure must be 
                                  designed to ensure that all grants meet the requirements of section 4945(g)(1), 
                                  (2), or (3); or
                                  3. That the IRS exempts from being treated as a donor advised fund 
                                  because either such fund or account is advised by a committee not directly or 
                                  indirectly controlled by the donor or donor advisor or such fund benefits a 
                                  single identified charitable purpose. For example, see section 5.01 of Notice 
                                  2006-109, 2006-51 I.R.B. 1121, and any future related guidance.
Donor advisor                     Any person appointed or designated by a donor to advise a sponsoring 
                                  organization on the distribution or investment of amounts held in the donor's 
                                  donor advised fund.
Donor-Imposed Restriction         A donor stipulation (donors include other types of contributors, including 
                                  makers of certain grants) that specifies a use for a contributed asset that is 
                                  more specific than broad limits resulting from:
                                • The nature of the not-for-profit entity,
                                • The environment in which it operates, or
                                • The purposes specified in its articles of incorporation or bylaws or comparable 
                                documents for an unincorporated association.
                                  Some donors impose restrictions that are temporary in nature, for example, 
                                  stipulating that resources may be used only after a specified date, for particular 
                                  programs or services, or to acquire buildings and/or equipment. Other donors 
                                  impose restrictions that are perpetual in nature, for example, stipulating that 
                                  resources be maintained in perpetuity.
Donor-Restricted Endowment Fund   An endowment fund created by a donor stipulation (donors include other types 
                                  of contributors, including makers of certain grants) requiring investment of the 
                                  gift in perpetuity or for a specified term. Some donors or laws may require that a 
                                  portion of income, gains, or both be added to the gift and invested subject to 
                                  similar restrictions.
EIN                               Employer identification number, a nine-digit number. Use Form SS-4 to apply 
                                  for an EIN.

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Employee                         Any individual who, under the usual common law rules applicable in 
                                 determining the employer-employee relationship, has the status of an 
                                 employee, and any other individual who is treated as an employee for federal 
                                 employment tax purposes under section 3121(d). See Pub. 1779 for more 
                                 information.
Endowment fund                   An established fund of cash, securities, or other assets to provide income for 
                                 the maintenance of a not-for-profit entity. The use of the assets of the fund may 
                                 be with or without donor-imposed restrictions. Endowment funds are generally 
                                 established by donor-restricted gifts and bequests to provide a source of 
                                 income perpetuity or for a specified period. Alternatively, a not-for-profit's 
                                 governing board may earmark a portion of its net assets (see 
                                 Quasi-endowment).
Escrow or custodial account      Refers to an account (whether a segregated account at a financial institution or 
                                 a set-aside on the organization's books and records) over which the 
                                 organization has signature authority, in which the funds are held for the benefit 
                                 of other organizations or individuals, whether or not the funds are reported on 
                                 Part X, line 21, and whether or not the account is labeled as “escrow account,” 
                                 “custodial account,” “trust account,” or some similar term. An escrow or 
                                 custodial account doesn't include a split-interest trust (or the beneficial interest 
                                 in such trust) described in section 4947(a)(2) for which the filing organization is 
                                 a trustee, other than a trust in the trade or business of lending money, repairing 
                                 credit, or providing debt management plan services, payment processing, or 
                                 similar services.
Excess benefit transaction       In the case of an applicable tax-exempt organization, any transaction in 
                                 which an excess benefit is provided by the organization, directly or indirectly to, 
                                 or for the use of, any disqualified person, as defined in section 4958. Excess 
                                 benefit generally means the excess of the economic benefit received from the 
                                 applicable organization over the consideration given (including services) by a 
                                 disqualified person, but see the special rules below regarding donor advised 
                                 funds and supporting organizations. See Appendix G for more information.
                                 Donor advised fund. For a     donor advised fund, an excess benefit 
                                 transaction also includes a grant, loan, compensation, or similar payment 
                                 from the fund to a:
                               • Donor or donor advisor,
                               • Family member of a donor or donor advisor,
                               • 35% controlled entity of a donor or donor advisor, or
                               • 35% controlled entity of a family member of a donor or donor advisor.
                                 The excess benefit in this transaction is the amount of the grant, loan, 
                                 compensation, or similar payments.
                                  
                                 For additional information, see the Instructions for Form 4720.
                                 Supporting organization. For any supporting organization, defined in 
                                 section 509(a)(3), an excess benefit transaction also includes grants, loans, 
                                 compensation, or similar payments provided by the supporting organization to 
                                 a:
                               • Substantial contributor,
                               • Family member of a substantial contributor,
                               • 35% controlled entity of a substantial contributor, or
                               • 35% controlled entity of a family member of a substantial contributor.
                                 For this purpose, the excess benefit is defined as the amount of the grant, loan, 
                                 compensation, or similar payments. Additionally, an excess benefit 
                                 transaction includes any loans provided by the supporting organization to a 
                                 disqualified person (other than an organization described in section 509(a)(1), 
                                 (2), or (4)).
Exempt bond                      See Tax-exempt bond.

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Fair market value (FMV)            The price at which property, or the right to use property, would change hands 
                                   between a willing buyer and a willing seller, neither being under any 
                                   compulsion to buy, sell, or transfer property or the right to use property, and 
                                   both having reasonable knowledge of relevant facts.
Family member, family relationship Unless specified otherwise, the family of an individual includes only his or her 
                                   spouse (see Rev. Rul. 2013-17 regarding same-sex marriage), ancestors, 
                                   brothers and sisters (whether whole or half blood), children (whether natural or 
                                   adopted), grandchildren, great-grandchildren, and spouses of brothers, sisters, 
                                   children, grandchildren, and great-grandchildren.
FIN 48 (FASB ASC 740)              Financial Accounting Standards Board (FASB) Interpretation No. 48, 
                                   Accounting for Uncertainty in Income Taxes, an interpretation of FASB 
                                   Statement No. 109, now codified in FASB Accounting Standards Codification 
                                   740, Income Taxes (ASC 740). The organization can be required to provide in 
                                   Schedule D (Form 990), Supplemental Financial Statements, the text of the 
                                   footnote to its financial statements regarding the organization's liability for 
                                   uncertain tax positions under FIN 48 (ASC 740).
Financial statements               An organization's statements of revenue and expenses and balance sheet, or 
                                   similar statements prepared regarding the financial operations of the 
                                   organization.
Fiscal year                        An annual accounting period ending on the last day of a month other than 
                                   December. See also Tax year and Current year.
Foreign government                 A governmental agency or entity, or a political subdivision thereof, that isn't 
                                   classified as a United States agency or governmental unit, regardless of 
                                   where it is located or operated.
Foreign individual                 A person, including a U.S. citizen or resident, who lives or resides outside the 
                                   United States. For purposes of Form 990, Part IX, and Schedule F (Form 990), 
                                   Statement of Activities Outside the United States, a person who lives or resides 
                                   outside the United States at the time the grant is paid or distributed to the 
                                   individual is a foreign individual.
Foreign organization               An organization that isn't a domestic organization. A foreign organization 
                                   includes an affiliate that is organized as a legal entity separate from the filing 
                                   organization, but doesn't include any branch office, account, or employee of a 
                                   domestic organization located outside the United States.
Fundraising                        See Fundraising activities.
Fundraising activities             Activities undertaken to induce potential donors to contribute money, 
                                   securities, services, materials, facilities, other assets, or time. They include 
                                   publicizing and conducting fundraising campaigns; maintaining donor mailing 
                                   lists; conducting fundraising events; preparing and distributing fundraising 
                                   manuals, instructions, and other materials; professional fundraising 
                                   services; and conducting other activities involved with soliciting contributions 
                                   from individuals, foundations, governments, and others. Fundraising activities 
                                   don't include gaming, the conduct of any trade or business that is regularly 
                                   carried on, or activities substantially related to the accomplishment of the 
                                   organization's exempt purpose (other than by raising funds).

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Fundraising events                        Include dinners and dances, door-to-door sales of merchandise, concerts, 
                                          carnivals, sports events, auctions, casino nights (in which participants can play 
                                          casino-style games but the only prizes or auction items provided to participants 
                                          are noncash items that were donated to the organization), and similar events 
                                          not regularly carried on that are conducted for the primary purpose of raising 
                                          funds. Fundraising events don't include:
                                             1. The conduct of a trade or business that is regularly carried on;
                                             2. Activities substantially related to the accomplishment of the 
                                          organization's exempt purposes (other than by raising funds);
                                             3. Solicitation campaigns that generate only contributions, which may 
                                          involve gifts of goods or services from the organization of only nominal value, or 
                                          sweepstakes, lotteries, or raffles in which the names of contributors or other 
                                          respondents are entered in a drawing for prizes of only nominal value; and
                                             4. Gaming.
GAAP                                      See Generally accepted accounting principles.
Gaming                                    Includes (but isn't limited to) bingo pull tabs/instant bingo,  (including satellite 
                                          and progressive or event bingo), Texas Hold-Em Poker, 21, and other card 
                                          games involving betting, raffles, scratch-offs, charitable gaming tickets, 
                                          break-opens, hard cards, banded tickets, jar tickets, pickle cards, Lucky Seven 
                                          cards, Nevada Club tickets, casino nights/Las Vegas nights (other than events 
                                          not regularly carried on in which participants can play casino-style games but 
                                          the only prizes or auction items provided to participants are noncash items that 
                                          were donated to the organization, which events are fundraising events), and 
                                          coin-operated gambling devices. Coin-operated gambling devices include slot 
                                          machines, electronic video slot or line games, video poker, video blackjack, 
                                          video keno, video bingo, video pull tab games, etc. See Pub. 3079, 
                                          Tax-Exempt Organizations and Gaming.
Generally accepted accounting principles/ The accounting principles set forth by the Financial Accounting Standards 
GAAP                                      Board (FASB) and the American Institute of Certified Public Accountants 
                                          (AICPA) that guide the work of accountants in reporting financial information 
                                          and preparing audited financial statements for organizations.
Governing body                            The group of one or more persons authorized under state law to make 
                                          governance decisions on behalf of the organization and its shareholders or 
                                          members, if applicable. The governing body is, generally speaking, the board 
                                          of directors (sometimes referred to as “board of trustees”) of a corporation or 
                                          association, or the trustee or trustees of a trust (sometimes referred to as the 
                                          “board of trustees”).
Government official                       A federal, state, or local official described within section 4946(c).
Governmental issuer                       A state or local governmental unit that issues a tax-exempt bond.
Governmental unit                         A state, a possession of the United States, or a political subdivision of a 
                                          state or U.S. possession, the United States, or the District of Columbia. See 
                                          section 170(c)(1).
Grants and other assistance               For purposes of Part IX, lines 1–3; Schedule F (Form 990); and Schedule I 
                                          (Form 990), includes awards, prizes, contributions, noncash assistance, cash 
                                          allocations, stipends, scholarships, fellowships, research grants, and similar 
                                          payments and distributions made by the organization during the tax year. It 
                                          doesn't include salaries or other compensation to employees or payments to 
                                          independent contractors if the primary purpose is to serve the direct and 
                                          immediate needs of the organization (such as legal, accounting, or fundraising 
                                          services); the payment of any benefit by a section 501(c)(9) voluntary 
                                          employees' beneficiary association (VEBA) to employees of a sponsoring 
                                          organization or contributing employer, if such payment is made under the terms 
                                          of the VEBA and in compliance with section 505; or payments or other 
                                          assistance to affiliates or branch offices that aren't organized as legal entities 
                                          separate from the filing organization.

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Gross proceeds For purposes of Schedule K (Form 990), Supplemental Information on
Tax-Exempt Bonds, generally any sale proceeds, investment proceeds,
transferred proceeds, and replacement proceeds of an issue. See Regulations
sections 1.148-1(b) and -1(c).
Gross receipts The total amounts the organization received from all sources during its tax year,
without subtracting any costs or expenses. See Appendix B. How To
Determine Whether an Organization's Gross Receipts Are Normally $50,000
(or $5,000) or Less and Appendix C. Special Gross Receipts Tests for
Determining Exempt Status of Section 501(c)(7) and 501(c)(15) Organizations.
Group exemption Tax exemption of a group of organizations all exempt under the same Code
section, applied for and obtained by a central organization on behalf of
subordinate organizations under the central organization's general
supervision or control. See Rev. Proc. 80-27, 1980-1 C.B. 677; Rev. Proc.
96-40, 1996-2 C.B. 301; and Appendix E. Group Returns—Reporting
Information on Behalf of the Group, for more information.
Group return A Form 990 filed by the central organization of a group exemption for two or
more of the subordinate organizations. See General Instructions, Section I.
Group Return, earlier, and Appendix E. Group Returns—Reporting Information
on Behalf of the Group, for more information.
Highest compensated employee One of the five highest compensated employees of the organization (including
employees of a disregarded entity of the organization), other than current
officers, directors, trustees, or key employees, whose aggregate
reportable compensation from the organization and related organizations
is greater than $100,000 for the calendar year ending with or within the
organization's tax year. These employees should be reported in Part VII,
Section A, of Form 990.
Historical treasure A building, structure, area, or property (real or personal) with recognized
cultural, aesthetic, or historical value that is significant in the history,
architecture, archaeology, or culture of a country, state, or city.
Hospital/hospital facility For purposes of Schedule H (Form 990), Hospitals, a hospital, or hospital
facility, is a facility that is, or is required to be, licensed, registered, or similarly
recognized by a state as a hospital. This includes a hospital facility that is
operated through a disregarded entity or a joint venture treated as a
partnership for federal income tax purposes. It doesn't include hospital facilities
that are located outside the United States. It also doesn't include hospital
facilities that are operated by entities organized as separate legal entities from
the organization that are taxable as a corporation for federal tax purposes
(except for members of a group exemption included in a group return filed
by an organization).
Hospital organization An organization which operates one or more hospital facilities.
Hospital (or cooperative hospital service For purposes of Schedule A (Form 990), Public Charity Status and Public
organization) Support, a hospital (or cooperative hospital service organization) is an
organization whose main purpose is to provide hospital or medical care. For
purposes of Schedule A, a rehabilitation institution or an outpatient clinic can
qualify as a hospital if its principal purposes or functions are the providing of
hospital or medical care, but the term doesn't include medical schools, medical
research organizations, convalescent homes, homes for children or the aged,
animal hospitals, or vocational training institutions for handicapped individuals.
Household goods Include furniture, furnishings, electronics, appliances, linens, and other similar
items. They don't include food, paintings, antiques and other objects of art,
jewelry and gems (other than costume jewelry), and collections.
Independent contractor An individual or organization that receives compensation for providing services
to the organization but who isn't treated as an employee. See Pub. 1779 for
more information.

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Independent voting member of governing A voting member of the governing body, if all four of the following
body circumstances applied at all times during the organization's tax year.
1. The member wasn't compensated as an officer or other employee of
the organization or of a related organization (see the Instructions for
Schedule R (Form 990), Related Organizations and Unrelated Partnerships),
except as provided in the religious exception discussed in the instructions for
Form 990, Part VI.
2. The member didn't receive total compensation or other payments
exceeding $10,000 during the organization's tax year from the organization or
from related organizations as an independent contractor, other than
reasonable compensation for services provided in the capacity as a
member of the governing body. For example, a person who receives
reasonable expense reimbursements and reasonable compensation as a
director of the organization doesn't cease to be independent merely because
he or she also received payments of $7,500 from the organization for other
arrangements.
3. Neither the member, nor any family member of the member, was
involved in a transaction with the organization (whether directly or indirectly
through affiliation with another organization) required to be reported on
Schedule L (Form 990), Transactions With Interested Persons, for the
organization's tax year.
4. Neither the member, nor any family member of the member, was
involved in a transaction with a taxable or tax-exempt related organization of a
type and amount that would be reportable on Schedule L (Form 990) if required
to be filed by the related organization.
A member of the governing body isn't considered to lack independence merely
because of any of the following circumstances.
1. The member is a donor to the organization, regardless of the amount of
the contribution.
2. The member has taken a bona fide vow of poverty and either:
a. Receives compensation as an agent of a religious order or a section
501(d) religious or apostolic organization, but only under circumstances in
which the member doesn't receive taxable income (for example, Rev. Rul.
77-290, 1977-2 C.B. 26; and Rev. Rul. 80-332, 1980-2 C.B. 34); or
b. Belongs to a religious order that receives sponsorship or payments from
the organization that don't constitute taxable income to the member.
3. The member receives financial benefits from the organization solely in
the capacity of being a member of the charitable or other class served by the
organization in the exercise of its exempt function, such as being a member of
a section 501(c)(6) organization, so long as the financial benefits comply with
the organization's terms of membership.
Initial contract A binding written contract between an applicable tax-exempt organization
and a person who wasn't a disqualified person immediately before entering
into the contract.
Instant bingo See Pull tabs.
Institutional trustee A trustee that isn't an individual or natural person but an organization. For
instance, a bank or trust company serving as the trustee of a trust is an
institutional trustee.
Joint venture Unless otherwise provided, a partnership, limited liability company, or other
entity treated as a partnership for federal tax purposes, as described in
Regulations sections 301.7701-1 through 301.7701-3.

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Key employee                              For purposes of Form 990, an employee of an organization (other than an 
                                          officer director, , or trustee) who meets all three of the following tests applied 
                                          in the following order.
                                          1. $150,000 Test. Receives reportable compensation from the 
                                          organization and all related organizations in excess of $150,000 for the 
                                          calendar year ending with or within the organization's tax year.
                                          2. Responsibility Test. The employee:
                                               
                                          a. Has responsibilities, powers or influence over the organization as a whole 
                                          similar to those of officers, directors, or trustees;
                                               
                                          b. Manages a discrete segment or activity of the organization that represents 
                                          10% or more of the activities, assets, income, or expenses of the organization, 
                                          as compared to the organization as a whole; or
                                               
                                          c. Has or shares authority to control or determine 10% or more of the 
                                          organization's capital expenditures, operating budget, or compensation for 
                                          employees.
                                          3. Top 20 Test. Is one of the 20 employees (that satisfy the $150,000 Test 
                                          and Responsibility Test) with the highest reportable compensation from the 
                                          organization and related organizations for the calendar year ending with or 
                                          within the organization's tax year.
                                               
                                          See the instructions for Part VII for examples of key employees.

Legislation                               Includes action by Congress, any state legislature, any local council, or similar 
                                          governing body about acts, bills, resolutions, or similar items, or action by the 
                                          public in referenda, ballot initiatives, constitutional amendments, or similar 
                                          procedures. It doesn't include actions by executive, judicial, or administrative 
                                          bodies.
Lobbying                                  See Lobbying activities.
Lobbying activities                       All activities intended to influence foreign, national, state, or local legislation. 
                                          Such activities include direct lobbying (attempting to influence the legislators) 
                                          and grassroots lobbying (attempting to influence legislation by influencing the 
                                          general public).
Maintaining offices, employees, or agents For purposes of Schedule F (Form 990), Statement of Activities Outside the 
                                          United States, includes principal, regional, district, or branch offices, such 
                                          offices maintained by agents, independent contractors, and persons situated at 
                                          those offices paid wages for services performed. “Agent” is defined under 
                                          traditional agency principles (but doesn't include volunteers).
Management company                        An organization that performs management duties for another organization 
                                          customarily performed by or under the direct supervision of the other 
                                          organization's officers directors trustees, , , or key employees. These 
                                          management duties include, but aren't limited to, hiring, firing, and supervising 
                                          personnel; planning or executing budgets or financial operations; and 
                                          supervising exempt operations or unrelated trades or businesses. When a 
                                          management company is used, the employees may be employed by either the 
                                          management company or the exempt organization. Whether the management 
                                          company or the exempt organization is the employer will be determined by the 
                                          facts and circumstances.
Medical research                          For purposes of a medical research organization operated in conjunction with a 
                                          hospital (see Schedule A (Form 990), Public Charity Status and Public 
                                          Support), medical research means investigations, studies, and experiments 
                                          performed to discover, develop, or verify knowledge relating to physical or 
                                          mental diseases and impairments and their causes, diagnoses, prevention, 
                                          treatments, or control.
Member of the governing body              A person who serves on an organization's governing body, including a 
                                          director or trustee, but not if the person lacks voting power.

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Net assets with donor restrictions Includes endowment funds established by donor-restricted gifts that are
maintained to provide a source of income for either a specified period of time or
until a specific event occurs (see ASC 958-205-45), as well as all other
temporarily restricted net assets held in a donor-restricted endowment,
including unappropriated income from permanent endowments that isn't
subject to a permanent restriction. After Accounting Standards Update
2016-14, ASC 958 uses two classifications, instead of three—net assets with
donor restrictions and net assets without donor restrictions. ASC 958 no longer
uses the term “temporarily-restricted endowment.”

The part of net assets of a not-for-profit entity that is subject to donor-imposed
restrictions.
Net assets without donor restrictions Part of net assets of a not-for-profit entity that is not subject to donor-imposed
restrictions.
Noncash contributions Contributions of property, tangible or intangible, other than money. Noncash
contributions include, but aren't limited to, stocks, bonds, and other securities;
real estate; works of art; stamps, coins, and other collectibles; clothing and
household goods; vehicles, boats, and airplanes; inventories of food, medical
equipment or supplies, books, or seeds; intellectual property, including patents,
trademarks, copyrights, and trade secrets; donated items that are sold
immediately after donation, such as publicly traded stock or used cars; and
items donated for sale at a charity auction. Noncash contributions don't include
volunteer services performed for the reporting organization or donated use of
materials, facilities, or equipment.
Nonexempt charitable trust A trust that meets the following conditions.
• Isn't exempt from tax under section 501(a).
• All of its unexpired interests are devoted to charitable purposes.
• A charitable deduction was allowed for contributions to the trust under section
170, section 545(b)(2), section 642(c), section 2055, section 2106(a)(2), or section
2522, or for amounts paid by or permanently set aside by the trust under section
642(c).
Nonqualified deferred compensation Deferred compensation that is earned pursuant to a nonqualified plan or
nongovernmental section 457 plan. Different rules can apply for purposes of
identifying arrangements subject to sections 83, 409A, 457(f), and 3121(v).
Earned but unpaid incentive compensation can be deferred pursuant to a
nonqualified deferred compensation plan.
Officer Unless otherwise provided (for example, Signature Block, principal officer in
Heading), a person elected or appointed to manage the organization's daily
operations at any time during the tax year, such as a president, vice president,
secretary, treasurer, and, in some cases, Board Chair. The officers of an
organization are determined by reference to its organizing document, bylaws,
or resolutions of its governing body, or as otherwise designated consistent with
state law, but at a minimum include those officers required by applicable state
law. For purposes of Form 990, treat the organization's top management
official and top financial official as officers.
“On behalf of” issuer A corporation organized under the general nonprofit corporation law of a state
whose obligations are considered obligations of a state or local governmental
unit. See Rev. Proc. 82-26, 1982-1 C.B. 476, for a description of the
circumstances under which the IRS will ordinarily issue an advance ruling that
the obligations of a nonprofit corporation were issued on behalf of a state or
local governmental unit. See also Rev. Rul. 63-20, 1963-1 C.B. 24; Rev. Rul.
59-41, 1959-1 C.B. 13; and Rev. Rul. 54-296, 1954-2 C.B. 59. An “on behalf of”
issuer also includes any corporation organized by a state or local governmental
unit specifically to issue tax-exempt bonds to further public purposes. See
Rev. Rul. 57-187, 1957-1 C.B. 65.
Organization manager For purposes of section 4958, any officer director, , or trustee of an
applicable tax-exempt organization, or any individual having powers or
responsibilities similar to officers, directors, or trustees of the organization,
regardless of title.

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Political campaign activities     All activities that support or oppose candidates for elective federal, state, or 
                                  local public office. It doesn't matter whether the candidate is elected. A 
                                  candidate is one who offers himself or herself or is proposed by others for 
                                  public office. Political campaign activity doesn't include any activity to 
                                  encourage participation in the electoral process, such as voter registration or 
                                  voter education, provided that the activity doesn't directly or indirectly support 
                                  or oppose any candidate.
Political subdivision             A division of any state or local governmental unit which is a municipal 
                                  corporation or which has been delegated the right to exercise part of the 
                                  sovereign power of the unit. Sovereign power includes the power to make and 
                                  enforce laws.
Possession of the United States   Includes the Commonwealth of Puerto Rico, the Commonwealth of the 
                                  Northern Mariana Islands, Guam, American Samoa, and the U.S. Virgin 
                                  Islands.
Principal officer                 For purposes of the Heading on page 1 of Form 990 (but not for the purposes 
                                  of the Signature Block or other parts of the Form 990), an officer of the 
                                  organization who, regardless of title, has ultimate responsibility for 
                                  implementing the decisions of the organization's governing body, or for 
                                  supervising the management, administration, or operation of the organization.
Private business use              For purposes of Schedule K (Form 990), Supplemental Information on 
                                  Tax-Exempt Bonds, use by the organization or another 501(c)(3) organization 
                                  in an unrelated trade or business. Private business use also generally 
                                  includes any use by a nongovernmental person, other than a section 501(c)(3) 
                                  organization, unless otherwise permitted through an exception or safe harbor 
                                  provided under the regulations or a revenue procedure.
Private foundation                An organization described in section 501(c)(3) that isn't a public charity. 
                                  Some private foundations are classified as operating foundations (also known 
                                  as private operating foundations) under section 4942(j)(3) or exempt operating 
                                  foundations under section 4940(d)(2). A private foundation retains its private 
                                  foundation status until such status is terminated under section 507. Thus, a 
                                  tax-exempt private foundation becomes a taxable private foundation if its 
                                  section 501(c)(3) status is revoked.
Proceeds                          For purposes of Schedule K (Form 990), Supplemental Information on 
                                  Tax-Exempt Bonds, generally the sale proceeds of an issue (other than those 
                                  sale proceeds used to retire bonds of the issue that aren't deposited in a 
                                  reasonably required reserve or replacement fund). Proceeds also include any 
                                  investment proceeds from investments that accrue during the project period 
                                  (net of rebate amounts attributable to the project period). See Regulations 
                                  section 1.141-1(b).
Professional fundraising services Services performed for the organization requiring the exercise of professional 
                                  judgment or discretion consisting of planning, management, preparation of 
                                  materials (such as direct mail solicitation packages and applications for grants 
                                  or other assistance), provision of advice and consulting regarding solicitation of 
                                  contributions, and direct solicitation of contributions, such as soliciting 
                                  restricted or unrestricted grants to provide services to the general public. 
                                  However, professional fundraising doesn't include services provided by the 
                                  organization's employees in their capacity as employees (except as provided 
                                  in the instructions for Part I, line 16a), nor does professional fundraising include 
                                  purely ministerial tasks, such as printing, mailing services, or receiving and 
                                  depositing contributions to a charity, such as services provided by a bank or 
                                  caging service.
Program-related investment        Investments made primarily to accomplish the organization's exempt purposes 
                                  rather than to produce income. Examples of program-related investments 
                                  include student loans and notes receivable from other exempt organizations 
                                  that obtained the funds to pursue the filing organization's exempt function.

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Public charity                      An organization described in section 501(c)(3) and that is excepted from 
                                    private foundation status because it is described in section 509(a)(1) (which 
                                    cross-references sections 170(b)(1)(A)(i) through (vi), and (ix)), 509(a)(2), 
                                    509(a)(3), or 509(a)(4).
Publicly traded securities          Generally, include common and preferred stocks, bonds (including 
                                    governmental obligations such as bonds and Treasury bills), mutual fund 
                                    shares, and other investments listed and regularly traded in an 
                                    over-the-counter market or an established exchange and for which market 
                                    quotations are published or are otherwise readily available. (See further 
                                    explanation in the instructions for Part X, line 11; and Schedule M (Form 990), 
                                    Noncash Contributions, line 9).
Pull tabs                           Includes games in which an individual places a wager by purchasing preprinted 
                                    cards that are covered with pull tabs. Winners are revealed when the individual 
                                    pulls back the sealed tabs on the front of the card and compares the patterns 
                                    under the tabs with the winning patterns preprinted on the back of the card. 
                                    Included in the definition of pull tabs are “instant bingo,” “mini bingo,” and other 
                                    similar scratch-off cards. Satellite, Internet, and progressive or event bingo are 
                                    games conducted in many different places simultaneously and the winners 
                                    aren't all present when the wagers are placed, the winners are determined, and 
                                    the prizes are distributed. Revenue and expenses associated with satellite, 
                                    Internet, and progressive bingo should be included under this category. 
                                    However, certain bingo games within a hybrid gaming event (such as 
                                    progressive or event bingo) can also qualify as bingo if the individual game 
                                    meets the preceding definition of bingo.
Qualified 501(c)(3) bond            A tax-exempt bond, the proceeds of which are used by a section 501(c)(3) 
                                    organization to advance its charitable purpose. Requirements generally 
                                    applicable to a qualified section 501(c)(3) bond under section 145 include the 
                                    following.
                                      1. All property financed by the bond issue is to be owned by a section 
                                    501(c)(3) organization or a governmental unit.
                                      2. At least 95% of net proceeds of the bond issue are used either by a 
                                    governmental unit or a section 501(c)(3) organization in activities that aren't 
                                    unrelated trades or businesses (determined by applying section 513).
Qualified conservation contribution Any contribution of a qualified real property interest to a qualified organization 
                                    exclusively for conservation purposes. A “qualified real property interest” 
                                    means any of the following interests in real property.
                                      1. The entire interest of the donor.
                                      2. A remainder interest.
                                      3. A restriction (such as an easement), granted in perpetuity, on the use 
                                    which may be made of the real property.
                                    A “qualified organization” means an organization which is:
                                    a. A governmental unit described in section 170(c)(1);
                                    b. A publicly supported charitable organization described in sections 509(a)(1) 
                                    and 170(b)(1)(A)(vi) or section 509(a)(2) (see the instructions for Parts II and III 
                                    of Schedule A (Form 990)); or
                                    c. A supporting organization described in sections 501(c)(3) and 509(a)(3) 
                                    that is controlled by a governmental unit or a publicly supported charitable 
                                    organization.
                                     
                                    In addition, a qualified organization must have a commitment to protect the 
                                    conservation purposes of a qualified conservation contribution, and have the 
                                    resources to enforce the restrictions.

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                                                  A “conservation purpose” means:
                                                  1. The preservation of land areas for outdoor recreation by, or the 
                                                  education of, the general public;
                                                  2. The protection of a relatively natural habitat of fish, wildlife, plants, or 
                                                  similar ecosystems;
                                                  3. The preservation of open space (including farm and forest land) where 
                                                  such preservation will yield a significant public benefit and is for the scenic 
                                                  enjoyment of the general public or is pursuant to a clearly delineated federal, 
                                                  state, or local governmental conservation policy; or
                                                  4. The preservation of a historically important land area or a certified 
                                                  historic structure.
                                                  See section 170(h) for additional information, including special rules about the 
                                                  conservation purpose requirement for buildings in registered historic districts. 
                                                  See also Conservation easement.
Qualified state or local political organization   A type of political organization that meets the following requirements.
                                                • It limits its exempt function to the selection process relating solely to any state or 
                                                local public office or office in a state or local political organization.
                                                • It is required under a state law to report to a state agency (and does report) 
                                                information that would otherwise be required to be reported on Form 8872, Political 
                                                Organization Report of Contributions and Expenditures, or it is required to report 
                                                under state law (and does report) at least the following information.
                                                  1. The name and address of every person who contributes a total of $500 or 
                                                more during the calendar year and the amount of each contribution.
                                                  2. The name and address of every person to whom the organization makes 
                                                expenditures aggregating $800 or more during the calendar year, and the amount 
                                                of each expenditure.
                                                  3. Any additional information specified in section 527(j)(3), if state law requires 
                                                the reporting of that information to the state agency.
                                                • The state agency makes the reports filed by the organization publicly available.
                                                • The organization makes the reports filed with the state agency publicly available 
                                                in the manner described in section 6104(d).
                                                • No federal candidate or office holder controls or materially participates in the 
                                                direction of the organization, solicits contributions to the organization, or directs 
                                                any of the organization's disbursements.
Quasi-endowment                                   Net assets without donor restrictions designated by an entity's governing board 
                                                  to be invested to provide income for generally a long but not necessarily 
                                                  specified period. A board-designated endowment, which results from an 
                                                  internal designation, is generally not donor-restricted and is classified as net 
                                                  assets without donor restrictions. The governing board has the right to decide 
                                                  at any time to expend such funds. Also referred to as a “board-designated 
                                                  endowment.”
Reasonable compensation                           The value that would ordinarily be paid for like services by like enterprises 
                                                  under like circumstances.
Reasonable effort                                 A reasonable amount of effort in information gathering that the organization is 
                                                  expected to undertake in order to provide information requested on Form 990. 
                                                  See the specific instructions for Part VI, lines 1b and 2; Part VII, Section A 
                                                  (compensation from related organizations); and Schedule L (Form 990), Parts 
                                                  III and IV, for examples of reasonable efforts.
Refunding escrow                                  One or more funds established as part of a single transaction or a series of 
                                                  related transactions, containing proceeds of a refunding issue and any other 
                                                  amounts to provide for payment of principal or interest on one or more prior 
                                                  issues. See Regulations section 1.148-1(b).

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Refunding issue                  An issue of obligations, the proceeds of which are used to pay principal, 
                                 interest, or redemption price on another issue (a prior issue), including the 
                                 issuance costs, accrued interest, capitalized interest on the refunding issue, a 
                                 reserve or replacement fund, or similar costs, if any, properly allocable to that 
                                 refunding issue. A current refunding issue is a refunding issue that is issued not 
                                 more than 90 days before the last expenditure of any proceeds of the refunding 
                                 issue for the payment of principal or interest on the prior issue. An advance 
                                 refunding issue is a refunding issue that isn't a current refunding issue. See 
                                 Regulations sections 1.150-1(d)(1), 1.150-1(d)(3), and 1.150-1(d)(4).
Related organization             An organization, including a nonprofit organization, a stock corporation, a 
                                 partnership or limited liability company, a trust, and a governmental unit or 
                                 other government entity, that stands in one or more of the following 
                                 relationships to the filing organization at any time during the tax year.
                               • Parent: an organization that controls the filing organization.
                               • Subsidiary: an organization controlled by the filing organization.
                               • Brother/Sister: an organization controlled by the same person or persons that 
                               control the filing organization. However, if the filing organization is a trust that has a 
                               bank or financial institution trustee that is also the trustee of another trust, the other 
                               trust isn't a Brother/Sister related organization of the filing organization on the 
                               ground of common control by the bank or financial institution trustee.
                               • Supporting/Supported: an organization that claims to be at any time during the 
                               tax year, or that is classified by the IRS at any time during the tax year, as (i) a 
                               supporting organization of the filing organization within the meaning of section 
                               509(a)(3), if the filing organization is a supported organization within the 
                               meaning of section 509(f)(3); or (ii) a supported organization, if the filing 
                               organization is a supporting organization.
                               • Sponsoring Organization of a VEBA: an organization that establishes or 
                               maintains a section 501(c)(9) voluntary employees’ beneficiary association (VEBA) 
                               during the tax year. A sponsoring organization of a VEBA also includes an 
                               employee organization, association, committee, joint board of trustees, or other 
                               similar group of representatives of the parties which establish or maintain a VEBA. 
                               Although a VEBA must report a sponsoring organization as a related organization, 
                               a sponsoring organization shouldn't report a VEBA as a related organization, 
                               unless the VEBA is related to the sponsoring organization in some other capacity 
                               described in this definition.
                               • Contributing Employer of a VEBA: an employer that makes a contribution or 
                               contributions to the VEBA during the tax year. Although a VEBA must report a 
                               contributing employer as a related organization, a contributing employer shouldn't 
                               report a VEBA as a related organization, unless the VEBA is related to the 
                               contributing employer in some other capacity described in this definition.
                                  
                                 The organization must determine its related organizations for purposes of 
                                 completing Form 990, Parts VI (Governance), VII (Compensation), VIII 
                                 (Statement of Revenue), and X (Balance Sheet); Schedule D (Form 990); 
                                 Schedule J (Form 990); and Schedule R (Form 990). See the instructions for 
                                 those parts and schedules for related organization reporting requirements.
Religious order                  An organization described in Rev. Proc. 91-20, 1991-1 C.B. 524.
Reportable compensation          In general, the aggregate compensation that is reported (or required to be 
                                 reported, if greater) in box 1 or 5 of Form W-2 (whichever amount is greater); 
                                 box 1 of Form 1099-NEC; and/or in box 6 of Form 1099-MISC, for the calendar 
                                 year ending with or within the organization's tax year. For foreign persons who 
                                 receive U.S. source income, reportable compensation includes the amount 
                                 reportable in box 2 of Form 1042-S. For persons for whom compensation 
                                 reporting on Form W-2, 1099-NEC, 1099-MISC, or 1042-S isn't required 
                                 (certain foreign persons, institutional trustees, and persons whose 
                                 compensation was below the $600 reporting threshold for Form 1099-NEC or 
                                 1099-MISC), reportable compensation includes the total value of the 
                                 compensation paid in the form of cash or property during the calendar year 
                                 ending with or within the organization's tax year.
Review of financial statement    An examination of an organization's financial records and practices by an 
                                 independent accountant with the objective of assessing whether the financial 
                                 statements are plausible, without the extensive testing and external validation 
                                 procedures of an audit.

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School                                  An organization, the primary function of which is the presentation of formal 
                                        instruction, and which has a regular faculty, a curriculum, an enrolled body of 
                                        students, and a place where educational activities are regularly conducted.
Security/securities                     Any bond, debenture, note, or certificate or other evidence of indebtedness 
                                        issued by a corporation, government or political subdivision, share of stock, 
                                        voting trust certificate, or any certificate of interest or participation in, certificate 
                                        of deposit or receipt for, temporary or interim certificate for, or warrant or right 
                                        to subscribe to or purchase, any of the foregoing.
Short accounting period                 An accounting period of less than 12 months, which exists when an 
                                        organization changes its annual accounting period, and which can exist in its 
                                        initial or final year of existence (see Tax year).
Short period                            See Short accounting period.
Significant disposition of net assets   A disposition of net assets, consisting of a sale, exchange, disposition, or other 
                                        transfer of more than 25% of the FMVof the organization's net assets during the 
                                        year, whether or not the organization received full or adequate consideration. A 
                                        significant disposition of net assets involves:
                                         1. One or more dispositions during the organization's tax year, amounting 
                                        to more than 25% of the FMV of the organization's net assets as of the 
                                        beginning of its tax year; or
                                         2. One of a series of related dispositions or events begun in a prior year 
                                        that, when combined, comprise more than 25% of the FMV of the 
                                        organization's net assets as of the beginning of the tax year when the first 
                                        disposition in the series was made. Whether a significant disposition of net 
                                        assets occurred through a series of related dispositions depends on the facts 
                                        and circumstances in each case.
                                        Examples of the types of transactions that are “a significant disposition of net 
                                        assets” required to be reported on Schedule N (Form 990), Liquidation, 
                                        Termination, Dissolution, or Significant Disposition of Assets, Part II, include:
                                      • Taxable or tax-free sales or exchanges of exempt assets for cash or other 
                                      consideration (a social club described in section 501(c)(7) selling land or an 
                                      exempt organization selling assets it had used to further its exempt purposes);
                                      • Sales, contributions, or other transfers of assets to establish or maintain a 
                                      partnership, joint venture, or corporation (for-profit or nonprofit) whether or not the 
                                      sales or transfers are governed by section 721 or section 351, whether or not the 
                                      transferor received an ownership interest in exchange for the transfer;
                                      • Sales of assets by a partnership or joint venture in which the exempt partner has 
                                      an ownership interest; and
                                      • Transfers of assets pursuant to a reorganization in which the organization is a 
                                      surviving entity.
                                         
                                        The following types of situations aren't considered significant dispositions of 
                                        net assets for purposes of Schedule N, Part II.
                                      • The change in composition of publicly traded securities held in an exempt 
                                      organization's passive investment portfolio.
                                      • Asset sales made in the ordinary course of the organization's exempt activities 
                                      to accomplish the organization's exempt purposes, for example, gross sales of 
                                      inventory.
                                      • Grants or other assistance made in the ordinary course of the organization's 
                                      exempt activities to accomplish the organization's exempt purposes, for example, 
                                      the regular charitable distributions of a United Way or other federated fundraising 
                                      organization.
                                      • A decrease in the value of net assets due to market fluctuation in the value of 
                                      assets held by the organization.
                                      • Transfers to a disregarded entity of which the organization is the sole member.
Sponsoring organization                 Any organization which is all of the following.
                                      • Described in section 170(c), other than governmental units described in section 
                                      170(c)(1) and without regard to section 170(c)(2)(A).
                                      • Not a private foundation as defined in section 509(a).
                                      • Maintains one or more donor advised funds.

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State of legal domicile For a corporation, the state of incorporation (country of incorporation for a
foreign corporation formed outside the United States). For a trust or other
entity, the state whose law governs the organization's internal affairs (the
foreign country whose law governs for a foreign organization other than a
corporation).
Subordinate organization One of the organizations, typically local in nature, that is recognized as exempt
in a group exemption letter and subject to the general supervision and control
of a central organization.
Supported organization A public charity described in section 509(a)(1) or 509(a)(2) supported by a
supporting organization described in section 509(a)(3).
Supporting organization A public charity claiming status on Form 990 or otherwise under section 509(a)
(3). A supporting organization is organized and operated exclusively to support
one or more supported organizations. A supporting organization that is
operated, supervised, or controlled by one or more supported organizations is
a Type I supporting organization. The relationship of a Type I supporting
organization with its supported organization(s) is comparable to that of a
parent-subsidiary relationship. A supporting organization supervised or
controlled in connection with one or more supported organizations is a Type II
supporting organization. A Type II supporting organization is controlled or
managed by the same persons that control or manage its supported
organization(s). A supporting organization that is operated in connection with
one or more supported organizations is a Type III supporting organization. A
Type III supporting organization is further considered either functionally
integrated with its supported organization(s) or not functionally integrated with
its supported organization(s) (Type III other). Finally, a supporting organization
can't be controlled directly or indirectly by one or more disqualified persons
(as defined in section 4946), other than foundation managers and other than
one or more public charities described in section 509(a)(1) or (2).
Tax-exempt bond An obligation issued by or on behalf of a governmental issuer on which the
interest paid is excluded from the holder's gross income under section 103. For
this purpose, a bond can be any form of indebtedness under federal tax law,
including a bond, note, loan, or lease-purchase agreement.
Tax year The annual accounting period for which the Form 990 is being filed, whether
the calendar year ending December 31 or a fiscal year ending on the last day of
any other month. The organization may have a short tax year in its first year of
existence, in any year when it changes its annual accounting period (for
example, from a December 31 year-end to a June 30 year-end), and in its last
year of existence (for example, when it merges into another organization or
dissolves). See also Current year Fiscal year, , and Short period.
Term endowment An endowment fund established to provide income for a specified period.
Top financial official The person who has ultimate responsibility for managing the organization's
finances, for example, the treasurer or chief financial officer.
Top management official A person who has ultimate responsibility for implementing the decisions of the
organization's governing body or for supervising the management,
administration, or operation of the organization (for example, the organization's
president, CEO, or executive director).
Total assets The amount reported on Form 990, Part X, line 16, column (B).
Trustee See Director or trustee.
United States Unless otherwise provided, includes the 50 states, the District of Columbia, the
Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana
Islands, Guam, American Samoa, and the U.S. Virgin Islands.
Unrelated business See Unrelated trade or business.
Unrelated business income Income from an unrelated trade or business as defined in section 513.
Unrelated business gross income Gross income from an unrelated trade or business as defined in section 513.
Unrelated organization An organization that isn't a related organization to the filing organization.

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Unrelated trade or business           Any trade or business, the conduct of which isn't substantially related to the 
                                      exercise or performance by the organization of its charitable, educational, or 
                                      other purpose or function constituting the basis for its exemption. See Pub. 598 
                                      and the Instructions for Form 990-T for a discussion of what is an unrelated 
                                      trade or business.
U.S. possession                       See Possession of the United States.
Volunteer                             A person who serves the organization without compensation, for example, a 
                                      member of the organization's governing body who serves the organization 
                                      without compensation. “Compensation” for this purpose includes tips and 
                                      noncash benefits, except for:
                                    • Reimbursement of expenses under a reimbursement or other expense 
                                    allowance arrangement in which there is adequate accounting to the organization,
                                    • Working condition fringe benefits described in section 132,
                                    • Liability insurance coverage for acts performed on behalf of the exempt 
                                    organization, and
                                    • De minimis fringe benefits.
Voting member of the governing body   A member of the organization's governing body with power to vote on all 
                                      matters that may come before the governing body (other than a conflict of 
                                      interest that disqualifies the member from voting).
Works of art                          Include paintings, sculptures, prints, drawings, ceramics, antiques, decorative 
                                      arts, textiles, carpets, silver, photography, film, video, installation and 
                                      multimedia arts, rare books and manuscripts, historical memorabilia, and other 
                                      similar objects. Art doesn't include collectibles.
Year of formation                     The year in which the organization was created or formed under applicable 
                                      state law (if a corporation, the year of incorporation).

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Appendix of Special 
Instructions to Form 
990
 
Contents
 A Exempt Organizations Reference Chart
 B How To Determine Whether an Organization's Gross Receipts Are Normally $50,000 (or $5,000) or Less
 C Special Gross Receipts Tests for Determining Exempt Status of Section 501(c)(7) and Section 501(c)(15) Organizations
 D Public Inspection of Returns
 E Group Returns—Reporting Information on Behalf of the Group 
 F Disregarded Entities and Joint Ventures—Inclusion of Activities and Items
 G Section 4958 Excess Benefit Transactions 
 H Forms and Publications To File or Use 
 I Use of Form 990 or 990-EZ To Satisfy State Reporting Requirements 
 J Contributions

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Appendix A. Exempt 
Organizations 
Reference Chart
                                                                               
                           Type of Organization                               Internal Revenue Code Section
Corporations Organized Under Act of Congress                                  501(c)(1)
Title Holding Corporations                                                    501(c)(2)
Charitable, Religious, Educational, Scientific, etc., Organizations           501(c)(3)
Civic Leagues and Social Welfare Organizations                                501(c)(4)
Labor, Agricultural, and Horticultural Organizations                          501(c)(5)
Business Leagues, etc.                                                        501(c)(6)
Social and Recreation Clubs                                                   501(c)(7)
Fraternal Beneficiary and Domestic Fraternal Societies and Associations       501(c)(8) & (c)(10)
Voluntary Employees' Beneficiary Associations                                 501(c)(9)
Teachers' Retirement Fund Associations                                        501(c)(11)
Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, 501(c)(12)
Mutual or Cooperative Telephone Companies, etc.
Cemetery Companies                                                            501(c)(13)
State-Chartered Credit Unions, Mutual Reserve Funds                           501(c)(14)
Insurance Companies or Associations Other Than Life                           501(c)(15)
Cooperative Organizations to Finance Crop Operations                          501(c)(16)
Supplemental Unemployment Benefit Trusts                                      501(c)(17)
Employee Funded Pension Trusts (created before June 25, 1959)                 501(c)(18)
Organizations of Past or Present Members of the Armed Forces                  501(c)(19) & (c)(23)
Black Lung Benefit Trusts                                                     501(c)(21)
Withdrawal Liability Payment Funds                                            501(c)(22)
Trusts described in section 4049 of the Employer Retirement Income Security   501(c)(24)
Act 
Title Holding Corporations or Trusts                                          501(c)(25)
State-Sponsored Organizations Providing Health Coverage for High-Risk         501(c)(26)
Individuals
State-Sponsored Workmen's Compensation and Insurance and Reinsurance          501(c)(27)
Organizations
National Railroad Retirement Investment Trust                                 501(c)(28)
Qualified Nonprofit Health Insurance Issuers                                  501(c)(29)
Religious and Apostolic Associations                                          501(d)
Cooperative Hospital Service Organizations                                    501(e)

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Cooperative Service Organizations of Operating Educational Organizations 501(f)
Amateur Sports Organizations 501(j)
Child Care Organizations 501(k)
Charitable Risk Pools 501(n)
Political Organizations 527

Appendix B. How To Form 990-EZ. Gross receipts are the 1. Up to a year old and has received,
sum of lines 5b, 6c, 7b, and 9 of Form or donors have pledged to give, $7,500
Determine Whether an 990-EZ, Part I. or less during its first tax year;
Organization's Gross Example. Organization M reported 2. Between 1 and 3 years old and
$50,000 as total revenue on line 9 of its averaged $6,000 or less in gross receipts
Receipts Are Normally Form 990-EZ. M added back the costs during each of its first 2 tax years; or
and expenses it had deducted on lines 3. Three years old or more and
$50,000 (or $5,000) or 5b ($2,000), 6c ($1,500), and 7b ($500) averaged $5,000 or less in gross receipts
Less to its total revenue of $50,000 and for the immediately preceding 3 tax years
To figure whether an organization has to determined that its gross receipts for the (including the year for which the return
file Form 990-EZ (or Form 990), apply the tax year were $54,000. would be filed).
$50,000 (or $5,000) gross receipts test
(below) using the following definition of $50,000 Gross Receipts Appendix C. Special
gross receipts and information in Figuring Test Gross Receipts Tests
Gross Receipts below. To determine whether an organization's
gross receipts are normally $50,000 or for Determining Exempt
Gross Receipts less, apply the following test. An Status of Section 501(c)
Gross receipts are the total amounts the organization's gross receipts are
organization received from all sources considered to be normally $50,000 or (7) and 501(c)(15)
during its annual tax year (including short less if the organization is:
years) without subtracting any costs or Organizations
expenses. 1. Up to a year old and has received, Section 501(c)(7) organizations (social
or donors have pledged to give, $75,000 clubs) and section 501(c)(15)
Don't use the definition of gross or less during its first tax year; organizations (insurance companies)
! receipts described in Appendix 2. Between 1 and 3 years old and apply the same gross receipts test as
CAUTION C. Special Gross Receipts Tests
averaged $60,000 or less in gross other organizations to determine whether
for Determining Exempt Status of Section receipts during each of its first 2 tax they must file Form 990 or 990-EZ.
501(c)(7) and 501(c)(15) Organizations years; or However, section 501(c)(7) and section
to figure gross receipts for this purpose.
Those tests are limited to determining the 3. Three years old or more and 501(c)(15) organizations are also subject
exempt status of section 501(c)(7) and averaged $50,000 or less in gross to separate gross receipts tests to
501(c)(15) organizations. receipts for the immediately preceding 3 determine whether they qualify as tax
tax years (including the year for which the exempt for the tax year. The following
Gross receipts when acting as an return would be filed). tests use a special definition of gross
receipts for purposes of determining
agent. If a local chapter of a section If the organization's gross receipts are whether these organizations are exempt
501(c)(8) fraternal organization collects normally $50,000 or less, it must submit for a particular tax year.
insurance premiums for its parent lodge Form 990-N, Electronic Notice
and merely sends those premiums to the (e-Postcard) for Tax-Exempt Section 501(c)(7). A section 501(c)(7)
parent without asserting any right to use Organizations Not Required to File Form organization can receive up to 35% of its
the funds or otherwise deriving any 990 or 990-EZ, if it chooses not to file gross receipts, including investment
benefit from them, the local chapter Form 990 or 990-EZ. In general, income, from sources outside its
doesn't include the premiums in its gross organizations excepted from filing Form membership and remain tax exempt. Part
receipts. The parent lodge reports them 990 or 990-EZ because of low gross of the 35% (up to 15% of gross receipts)
instead. The same treatment applies in receipts must submit Form 990-N. See can be from public use of a social club's
other situations in which one organization filing exceptions described under facilities.
collects funds merely as an agent for General Instructions, Section B, earlier. Gross receipts, for purposes of
another. determining the tax-exempt status of
$5,000 Gross Receipts section 501(c)(7) organizations, are the
Figuring Gross Receipts club's income from its usual activities and
Figure gross receipts for Form 990 and Test include:
990-EZ as follows. To determine whether an organization's • Charges;
gross receipts are normally $5,000 or • Admissions;
Form 990. Gross receipts are the sum of less, apply the following test. An • Membership fees;
lines 6b(i), 6b(ii), 7b(i), 7b(ii), 8b, 9b, 10b, organization's gross receipts are • Dues;
and 12 (column (A)) of Form 990, Part considered to be normally $5,000 or less • Assessments; and
VIII. if the organization is:

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• Investment income (dividends, rents,      premiums or premiums paid for                 can order the complete set (for example, 
and similar receipts), and normal           reinsurance;                                  all Forms 990 and 990-EZ or all Forms 
recurring capital gains on investments.       2. Gross investment income of a             990-PF filed for a year) or a partial set by 
  Gross receipts for this purpose don't     non-life insurance company (as                state or by month. If you are ordering a 
include capital contributions (see          described in section 834(b)); and             partial set on DVD, indicate the format 
                                                                                          (Alchemy or raw), state(s), and month(s) 
Regulations section 1.118-1), initiation      3. Other items that are included in         you are ordering. Sample DVD requests 
fees, or unusual amounts of income (the     the filer's gross income under subchapter     aren't available for individual states. 
sale of the clubhouse).                     B, chapter 1, subtitle A, of the Code.        DVDs and sample DVDs aren't available 
        College fraternities or sororities  This definition doesn't, however, include     for individual exempt organizations. 
  !     or other organizations that         contributions to capital. For more            Complete information, including the cost, 
CAUTION charge membership initiation                                                      is available on the IRS website. Search 
                                            information, see Notice 2006-42.
fees, but not annual dues, must include                                                   Copies of EO Returns Available at 
                                              Premiums.  Premiums consist of all 
initiation fees in their gross receipts.                                                  IRS.gov/Charities-Non-Profits/Copies-of-
                                            amounts received as a result of entering 
Section 501(c)(15). If any section          into an insurance contract. They are          EO-Returns-Available.
501(c)(15) insurance company (other         reported on Form 990, Part VIII, line 2, or 
than life insurance) meets both parts of    on Form 990-EZ, Part I, line 2.               The IRS can't disclose portions of an 
                                                                                          exemption application relating to any 
the following test, then the company can      Anti-abuse rule. The anti-abuse rule,       trade secrets, etc. Additionally, the IRS 
file Form 990 (or Form 990-EZ, if           found in section 501(c)(15)(C), explains      generally can't disclose the names and 
applicable).                                how gross receipts (including premiums)       addresses of contributors. See the 
                                            from all members of a controlled group        Instructions for Schedule B (Form 990) 
  1. The company's gross receipts           are aggregated in figuring the above          for more information about the disclosure 
must be equal to or less than $600,000.     tests.                                        of that schedule.
  2. The company's premiums must be 
more than 50% of its gross receipts.        Appendix D. Public                            Notice 2008-49, 2008-20 I.R.B. 979, 
If the company didn't meet this test and    Inspection of Returns                         provides interim guidance regarding the 
                                                                                          requirement that section 501(c)(3) 
the company is a mutual insurance           Some members of the public rely on 
                                                                                          organizations and the IRS make available 
company, then it must meet the Alternate    Form 990, or 990-EZ, as the primary or 
                                                                                          for public inspection Form 990-T.
test next to qualify to file Form 990 (or   sole source of information about a 
Form 990-EZ, if applicable). Insurance      particular organization. How the public       Form 990 or 990-EZ can only be 
companies that don't qualify as tax         perceives an organization in those cases      requested for section 527 organizations 
exempt must file Form 1120-PC, U.S.         may be determined by the information          for tax years beginning after June 30, 
Property and Casualty Insurance             presented on its returns.                     2000.
Company Income Tax Return, or Form 
1120, U.S. Corporation Income Tax             An organization's completed Form 
Return, as taxable entities for the year.   990 or 990-EZ is available for public         A return, report, notice, or exemption 
See Notice 2006-42, 2006-19 I.R.B. 878.     inspection as required by section 6104.       application can be inspected at an IRS 
  Alternate test.  If any section 501(c)    Schedule B (Form 990), Schedule of            office free of charge. Copies of these 
(15) insurance company (other than life     Contributors, is open for public inspection   items can also be obtained through the 
insurance) is a mutual insurance            for section 527 organizations filing Form     organization as discussed in the following 
company and it didn't meet the above        990 or 990-EZ. For other organizations        section.
test, then the company must meet both       that file Form 990 or 990-EZ, the names 
parts of the following alternate test.      and addresses of contributors listed on       Through the 
                                            Schedule B aren't required to be made         Organization
  1. The company's gross receipts           available for public inspection. All other 
must be equal to or less than $150,000.     information reported on Schedule B,           Public inspection and distribution of 
  2. The company's premiums must be         including the amount of contributions, the    certain returns of unrelated business 
more than 35% of its gross receipts.        description of noncash contributions, and     income. Section 501(c)(3) organizations 
                                            any other information, is required to be      that are required to file Form 990-T after 
If the company doesn't meet either test,    made available for public inspection          August 17, 2006, must make Form 990-T 
then it must file Form 1120-PC or Form      unless it clearly identifies the contributor. available for public inspection under 
1120 (if the company isn't entitled to      Form 990-T filed after August 17, 2006,       section 6104(d)(1)(A)(ii).
insurance reserves) instead of Form 990     by a section 501(c)(3) organization to 
or 990-EZ.                                  report any unrelated business income is       Public inspection and distribution of 
        The alternate test doesn't apply if also available for public inspection and      returns and reports for a political or-
                                            disclosure.                                   ganization. Section 527 political 
  !     any employee of the mutual                                                        organizations required to file Form 990 or 
CAUTION insurance company or a member 
of the employee's family is an employee     Through the IRS                               990-EZ must, in general, make their 
                                                                                          Forms 8871, 8872, 990, or 990-EZ 
of another company that is exempt under     Use Form 4506-A, Request for a Copy of        available for public inspection in the 
section 501(c)(15) (or would be exempt if   Exempt or Political Organization IRS          same manner as annual information 
this provision didn't apply).               Form, to request:                             returns of section 501(c) organizations 
  Gross receipts.  To determine             • A copy of an exempt or political            are made available. See Public 
whether a section 501(c)(15)                organization's return, report, notice, or     inspection and distribution of applications 
organization satisfies either of the above  exemption application; or                     for tax exemption and annual information 
tests described in Appendix C, figure       • An inspection of a return, report,          returns of tax-exempt organizations, 
gross receipts by adding:                   notice, or exemption application at an        later. Generally, Form 8871 and Form 
                                            IRS office.
  1. Premiums (including deposits and                                                     8872 are available for inspection and 
assessments) without reduction for return     The IRS can provide copies of exempt        printing at IRS.gov/Charities-and-
                                            organization returns on DVD. Requesters       Nonprofits.

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      Note that a section 527 political       • In the case of a tax-exempt                  who are involved solely in managing the 
TIP   organization (and an organization       organization other than a private              exempt function activities at the site.
      filing Form 990-PF) must                foundation, the name and address of any 
disclose their Schedule B (Form 990).         contributor to the organization; or            Special Rules Relating 
See the Instructions for Schedule B. The      • Any material that isn't available for 
penalties discussed in General                public inspection under section 6104.          to Public Inspection
Instructions, Section H, Failure-To-File                                                       Permissible conditions on public 
                                                       If there is no prescribed 
Penalties, earlier, also apply to section                                                    inspection. A tax-exempt organization:
                                                       application form, see Regulations 
527 political organizations (Rev. Rul.        CAUTION!                                       • Can have an employee present in the 
                                                       section 301.6104(d)-1(b)(3)(ii).
2003-49, 2003-20 I.R.B. 903).                                                                room during an inspection;
                                                Annual information return     includes:      • Must allow the individual conducting 
Public inspection and distribution of         • An exact copy of the Form 990 or             the inspection to take notes freely during 
applications for tax exemption and            Form 990-EZ filed by a tax-exempt              the inspection; and
annual information returns of tax-ex-         organization as required by section 6033,      • Must allow the individual to photocopy 
empt organizations.    Under                  • Any amended return the organization          the document at no charge, if the 
Regulations sections 301.6104(d)-1            files with the IRS after the date the          individual provides photocopying 
through -3, a tax-exempt organization         original return is filed (both the original    equipment at the place of inspection.
must:                                         and amended return are subject to the            Organizations that don't maintain 
• Make its application for recognition of     public inspection requirements), or            permanent offices. A tax-exempt 
exemption and its annual information          • An exact copy of Form 990-T if one is        organization with no permanent office:
returns available for public inspection       filed by a section 501(c)(3) organization.     • Must make its application for tax 
without charge at its principal, regional,      The copy must include all information        exemption and its annual information 
and district offices during regular           furnished to the IRS on Form 990,              returns available for inspection at a 
business hours;                               990-EZ, or 990-T as well as all                reasonable location of its choice;
• Make each annual information return         statements, attachments, and supporting        • Must permit public inspection within a 
available for a period of 3 years             documents, except for the name and             reasonable amount of time after receiving 
beginning on the date the return is           address of any contributor to the              a request for inspection (normally not 
required to be filed (determined with         organization. See the Instructions for         more than 2 weeks) and at a reasonable 
regard to any extension of time for filing)   Schedule B (Form 990). However,                time of day;
or is actually filed, whichever is later; and statements, attachments, and supporting        • Can mail, within 2 weeks of receiving 
• Provide a copy without charge (for          documents filed with Form 990-T that           the request, a copy of its application for 
Form 990-T, this requirement applies          don't relate to the imposition of unrelated    tax exemption and annual information 
only to Forms 990-T filed after August 17,    business income tax aren't required to be      returns to the requester instead of 
2006), other than a reasonable fee for        made available for public inspection and       allowing an inspection; and
reproduction and actual postage costs, of     copying. See Notice 2008-49.                   • Can charge the requester for copying 
all or any part of any application or return                                                 and actual postage costs only if the 
                                                Annual returns more than 3 years 
required to be made available for public                                                     requester consents to the charge.
                                              old. An annual information return doesn't 
inspection to any individual who makes a                                                       An organization that has a permanent 
                                              include any return after the expiration of 3 
request for a copy in person or in writing                                                   office, but has no office hours, or very 
                                              years from the date the return is required 
(except as provided in Regulations                                                           limited hours during certain times of the 
                                              to be filed (including any extension of 
sections 301.6104(d)-2 and -3).                                                              year, must make its documents available 
                                              time that has been granted for filing the 
Definitions                                   return) or is actually filed, whichever is     during those periods when office hours 
                                              later.                                         are limited, or not available, as though it 
  Tax-exempt organization     is any                                                         were an organization without a 
organization that is described in section       If an organization files an amended 
                                                                                             permanent office.
501(c) or (d) and is exempt from taxation     return, however, the amended return 
under section 501(a). The term                must be made available for a period of 3       Special Rules Relating 
“tax-exempt organization” also includes       years beginning on the date it is filed with 
any section 4947(a)(1) nonexempt              the IRS.                                       to Copies
charitable trust or nonexempt private           Local or subordinate organizations.            Time and place for providing 
foundation that is subject to the reporting   For rules relating to annual information       copies in response to requests made 
requirements of section 6033.                 returns of local or subordinate                in person.  A tax-exempt organization 
  Application for tax exemption               organizations, see Regulations section         must:
includes:                                     301.6104(d)-1(f)(2).                           • Provide copies of required documents 
• Any prescribed application form (Form         Regional or district offices.    A           under section 6104(d) in response to a 
1023, 1023-EZ, 1024, or 1024-A),              regional or district office is any office of a request made in person at its principal, 
• All documents and statements the IRS        tax-exempt organization, other than its        regional, and district offices during 
requires an applicant to file with the form,  principal office, that has paid employees,     regular business hours; and
• Any statement or other supporting           whether part-time or full-time, whose          • Provide copies to a requester on the 
document submitted in support of the          aggregate number of paid hours a week          day the request is made, except for 
application, and                              is normally at least 120.                      unusual circumstances (explained next).
• Any letter or other document issued by        A site isn't considered a regional or          Unusual circumstances.   In the case 
the IRS concerning the application.           district office, however, if:                  of an in-person request, where unusual 
  Application for tax exemption               • The only services provided at the site       circumstances exist so that fulfilling the 
doesn't include:                              further exempt purposes (daycare, health       request on the same business day 
• Any application for tax exemption filed     care, scientific or medical research); and     causes an unreasonable burden to the 
before July 15, 1987, unless the              • The site doesn't serve as an office for      tax-exempt organization, the organization 
organization filing the application had a     management staff, other than managers          must provide the copies no later than the 
copy of the application on July 15, 1987;                                                    next business day following the day that 

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the unusual circumstances cease to                   • Requests received on a day when the         Request for copies in writing.                     A 
exist, or the 5th business day after the             organization's managerial staff capable       tax-exempt organization must honor a 
date of the request, whichever occurs                of fulfilling the request is conducting       written request for a copy of documents 
first.                                               special duties (student registration or       (or the requested part) required under 
   Unusual circumstances include:                    attending an off-site meeting or              section 6104(d) if the request:
• Requests received that exceed the                  convention), rather than its regular          1. Is addressed to (and delivered by 
organization's daily capacity to make                administrative duties.                        mail, electronic mail, facsimile, or a 
copies;                                                Agents for providing copies.        For     private delivery service, as defined in 
• Requests received shortly before the               rules relating to use of agents to provide    section 7502(f)) a principal, regional, or 
end of regular business hours that                   copies, see Regulations sections              district office of the organization; and
require an extensive amount of copying;              301.6104(d)-1(d)(1)(iii) and -1(d)(2)(ii)
                                                                                                   2. Sets forth the address to which the 
or                                                   (C).
                                                                                                   copy of the documents should be sent.

Time and Manner of Fulfilling Written Requests
IF the organization...                                                    THEN the organization...
receives a written request for a copy                                     must mail the copy of the requested documents (or the requested parts) within 30 
                                                                          days from the date it receives the request.
mails the copy of the requested document                                  is deemed to have provided the copy on the postmark date or private delivery 
                                                                          mark (if sent by certified or registered mail, the date of registration or the date of 
                                                                          the postmark on the sender's receipt).
requires payment in advance                                               is required to provide the copies within 30 days from the date it receives payment.
receives a request or payment by mail                                     is deemed to have received it 7 days after the date of the postmark, absent 
                                                                          evidence to the contrary.
receives a request transmitted by email or facsimile                      is deemed to have received it the day the request is transmitted successfully.
receives a written request without payment or with an insufficient payment, when  must notify the requester of the prepayment policy and the amount due within 7 
payment in advance is required                                            days from the date of the request's receipt.
receives consent from an individual making a request                      can provide a copy of the requested document exclusively by email (the material 
                                                                          is provided on the date the organization successfully transmits the email).
  Request for a copy of parts of a                   organization can accept other forms of        (because it is a local or subordinate 
document. A tax-exempt organization                  payment.                                      organization covered by a group 
must fulfill a request for a copy of the               Avoidance of unexpected fees.               exemption letter) must, upon request, 
organization's entire application for tax            Where a tax-exempt organization doesn't       make available for public inspection, or 
exemption or annual information return or            require prepayment and a requester            provide copies of, the application 
any specific part or schedule of its                 doesn't enclose payment with a request,       submitted to the IRS by the central or 
application or return. A request for a copy          an organization must receive consent          parent organization to obtain the group 
of less than the entire application or less          from a requester before providing copies      exemption letter and those documents 
than the entire return must specifically             for which the fee charged for copying and     which were submitted by the central or 
identify the requested part or schedule.             postage exceeds $20.                          parent organization to include the local or 
  Fees for copies.     A tax-exempt                    Documents to be provided by                 subordinate organization in the group 
organization can charge a reasonable fee             regional and district offices.   Except       exemption letter.
for providing copies. Before the                     as otherwise provided, a regional or          However, if the central or parent 
organization provides the documents, it              district office of a tax-exempt               organization submits to the IRS a list or 
can require that the individual requesting           organization must satisfy the same rules      directory of local or subordinate 
copies of the documents pay the fee. If              as the principal office for allowing public   organizations covered by the group 
the organization has provided an                     inspection and providing copies of its        exemption letter, the local or subordinate 
individual making a request with notice of           application for tax exemption and annual      organization is required to provide only 
the fee, and the individual doesn't pay the          information returns.                          the application for the group exemption 
fee within 30 days, or if the individual               A regional or district office isn't         ruling and the pages of the list or 
pays the fee by check and the check                  required, however, to make its annual         directory that specifically refer to it. The 
doesn't clear upon deposit, the                      information return available for inspection   local or subordinate organization must 
organization can disregard the request.              or to provide copies until 30 days after      permit public inspection, or comply with a 
  Form of payment.                                   the date the return is required to be filed   request for copies made in person, within 
a. Request made in person.            If a           (including any extension of time that is      a reasonable amount of time (normally 
tax-exempt organization charges a fee                granted for filing the return) or is actually not more than 2 weeks) after receiving a 
for copying, it must accept payment by               filed, whichever is later.                    request made in person for public 
cash and money order for requests made                                                             inspection or copies and at a reasonable 
in person. The organization can accept               Documents Provided by                         time of day. See Regulations section 
other forms of payment, such as credit                                                             301.6104(d)-1(f) for further information.
cards and personal checks.                           Local and Subordinate                         Annual information returns.                       A local 
  b. Request made in writing.         If a                                                         or subordinate organization that doesn't 
                                                     Organizations
tax-exempt organization charges a fee                                                              file its own annual information return 
for copying and postage, it must accept                Applications for tax exemption.             (because it is affiliated with a central or 
payment by certified check, money order,             Except as otherwise provided, a               parent organization that files a group 
and either personal check or credit card             tax-exempt organization that didn't file its  return) must, upon request, make 
for requests made in writing. The                    own application for tax exemption             available for public inspection, or provide 

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copies of, the group returns filed by the    Making Applications and                      altered, destroyed, or lost, the entity must 
central or parent organization.                                                           correct or replace the document.
                                             Returns Widely Available
                                                                                            Notice requirement. If a tax-exempt 
  However, if the group return includes      A tax-exempt organization isn't required     organization has made its application for 
separate statements for each local or        to comply with a request for a copy of its   tax exemption and/or an annual 
subordinate organization included in the     application for tax exemption or an          information return widely available, it 
group return, the local or subordinate       annual information return if the             must notify any individual requesting a 
organization receiving the request can       organization has made the requested          copy where the documents are available 
omit any statements relating only to other   document widely available (see below).       (including the address on the Internet, if 
organizations included in the group 
                                                                                          applicable). If the request is made in 
return.                                        An organization that makes its             person, the organization must provide the 
  The local or subordinate organization      application for tax exemption and/or         notice to the individual immediately. If the 
must permit public inspection, or comply     annual information return widely available   request is made in writing, the notice 
with a request for copies made in person,    must also make the document available        must be provided within 7 days of 
within a reasonable amount of time           for public inspection, as required under     receiving the request.
(normally not more than 2 weeks) after       Regulations section 301.6104(d)-1(a).
receiving a request made in person for 
public inspection or copies and at a           A tax-exempt organization makes its        Tax-Exempt Organization 
reasonable time of day.                      application for tax exemption and/or an      Subject to Harassment 
  When a requester seeks inspection,         annual information return widely available   Campaign
the local or subordinate organization can:   if the organization complies with the        Under section 6104(d)(4), if the Office of 
• Mail a copy of the applicable              Internet posting requirements and the        Associate Chief Counsel (Tax Exempt 
documents to the requester within the        notice requirements given below.             and Government Entities) determines 
same time period instead of allowing an        Internet posting. A tax-exempt             that the organization is being harassed, a 
inspection; and                              organization can make its application for    tax-exempt organization isn't required to 
• Charge the requester for copying and       tax exemption and/or an annual               comply with any request for copies that it 
actual postage costs, if the requester       information return widely available by       reasonably believes is part of a 
consents to the charge.                      posting the document on a web page that      harassment campaign.
                                             the tax-exempt organization establishes         Whether a group of requests is a 
  If the local or subordinate organization   and maintains, or by having the              harassment campaign depends on the 
receives a written request for a copy of its document posted, as part of a database       relevant facts and circumstances such 
annual information return, it must fulfill   of similar documents of other tax-exempt     as:
the request by providing a copy of the       organizations, on a web page established     • A sudden increase in requests,
group return in the time and manner          and maintained by another entity. The        • An extraordinary number of requests 
specified in Request for copies in writing,  document will be considered widely           by form letters or similarly worded 
earlier.                                     available only if:                           correspondence,
  The requester has the option of            • The web page through which it is           • Hostile requests,
requesting from the central or parent        available clearly informs readers that the   • Evidence showing bad faith or 
organization, at its principal office,       document is available and provides           deterrence of the organization's exempt 
inspection or copies of group returns filed  instructions for downloading it;             purpose,
by the central or parent organization. The   • The document is posted in a format         • Prior provision of the requested 
central or parent organization must fulfill  that, when accessed, downloaded,             documents to the purported harassing 
the requests in the time and manner          viewed, and printed in hard copy, exactly    group, and
specified in Special Rules Relating to       reproduces the image of the application      • A demonstration that the organization 
Public Inspection and Special Rules          for tax exemption or annual information      routinely provides copies of its 
Relating to Copies, earlier.                 return as it was originally filed with the   documents upon request.
  Failure to comply.  Any person who         IRS, except for any information permitted 
doesn't comply with the public inspection    by statute to be withheld from public           A tax-exempt organization can 
requirements will be assessed a penalty      disclosure; and                              disregard any request for copies of all or 
of $20 for each day that inspection wasn't   • Any individual with access to the          part of any document beyond the first two 
permitted, up to a maximum of $10,000        Internet can access, download, view, and     received within any 30-day period or the 
for each return. Organizations with gross    print the document without special           first four received within any 1-year 
receipts exceeding $1 million will be        computer hardware or software required       period from the same individual or the 
assessed a penalty of $100 for each day,     for that format (other than software that is same address, whether or not the Office 
not to exceed $50,000 for each return.       readily available to members of the public   of Associate Chief Counsel (Tax Exempt 
The penalties for failure to comply with     without payment of any fee) and without      and Government Entities) has 
the public inspection requirements for       payment of a fee to the tax-exempt           determined that the organization is 
applications are the same as those for       organization or to another entity            subject to a harassment campaign.
annual returns, except that the $10,000      maintaining the web page.                       A tax-exempt organization can apply 
limitation doesn't apply (sections 6652(c)     Reliability and accuracy. In order for     for a determination that it is the subject of 
(1)(C) and (D)). Any person who willfully    the document to be widely available          a harassment campaign and that 
fails to comply with the public inspection   through an Internet posting, the entity      compliance with requests that are part of 
requirements for annual returns or           maintaining the web page must have           the campaign wouldn't be in the public 
exemption applications will be subject to    procedures for ensuring the reliability and  interest by submitting a signed 
an additional penalty of $5,000 (section     accuracy of the document that it posts on    application to the Office of Associate 
6685).                                       the page and must take reasonable            Chief Counsel (Tax Exempt and 
                                             precautions to prevent alteration,           Government Entities). See Rev. Proc. 
                                             destruction, or accidental loss of the       2022-1, 2022-1 I.R.B. 1, or as updated 
                                             document when posted on its page. In         annually.
                                             the event that a posted document is 

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In addition, the organization can • Schedule D (Form 990) (Supplemental 7. Item L. Year of formation. Leave
suspend compliance with any request it Financial Statements), Part I, lines 5 and blank for group return.
reasonably believes to be part of the 6. 8. Item M. State of legal domicile.
harassment campaign until it receives a • Schedule D (Form 990), Part II, lines 5 Leave blank for group return.
response to its application for a and 8.
harassment campaign determination. • Schedule E (Form 990) (Schools), 9. Part IV, lines 14b–19, 21–22,
However, if the Office of Associate Chief lines 1–4d and 7. and 29, dollar thresholds. Apply the
Counsel (Tax Exempt and Government • Schedule F (Form 990) (Statement of dollar thresholds for the aggregate data
Entities) determines that the organization Activities Outside the United States), Part for the group as a whole, not subordinate
didn't have a reasonable basis for I, line 1. by subordinate.
requesting a determination that it was • Schedule G (Form 990) (Supplemental 10. Part IV, line 20. Hospitals.
subject to a harassment campaign or Information Regarding Fundraising or Answer “Yes” if any affiliate included
reasonable belief that a request was part Gaming Activities), Part III, line 9a. within the group return operated a
of the campaign, the officer, director, • Schedule I (Form 990) (Grants and hospital facility.
trustee, employee, or other responsible Other Assistance to Organizations, 11. Part VI, line 2. Relationships
individual of the organization remains Governments, and Individuals in the among officers, directors, trustees,
liable for any penalties for not providing United States), Part I, line 1. and key employees. Describe on
the copies in a timely fashion. See • Schedule J (Form 990) Schedule O (Form 990) only
Regulations section 301.6104(d)-3. (Compensation Information), Part I, lines relationships between officers,
1b and 2. directors, trustees, and key
Appendix E. Group • Schedule M (Form 990) (Noncash employees of the same subordinate
Contributions), Part I, line 31. organization, not relationships between
Returns—Reporting • Schedule N (Form 990) (Liquidation, officers, directors, trustees, and key
Information on Behalf of Termination, Dissolution, or Significant employees of one subordinate and
Disposition of Assets), Part I, lines 3, 4a– officers, directors, trustees, and key
the Group b, 5, and 6a–c. employees of another subordinate.
Except where otherwise instructed, The following is a list of other special 12. Part VI, line 4. Significant
where a line calls for a dollar amount or instructions for group returns. changes to organizational
numerical data, the central documents. Report only changes to
organization filing the group return 1. Item B. Final return/terminated.
must aggregate the data from all the If the central organization is terminating standardized organizational documents
subordinate organizations included in its group exemption and filing its final maintained by the central organization
the group return and report the aggregate group return, don't check the “Final that subordinates are required to adopt.
number. For example, in answering Form return/terminated” box. Refer to Rev. 13. Part VI, line 5. Significant
990, Part I, line 6, the total number of Proc. 80-27, 1980-1 C.B. 677, as diversion of assets. In determining
volunteers for all of the subordinate modified, for procedures for terminating whether a diversion of a subordinate’s
organizations would be reported. the group exemption. assets meets the 5%/$250,000 reporting
2. Item C. Name. Enter the name of threshold, consider only the total assets
For purposes of Form 990, Part III, the group exemption. Note that the group and gross receipts of that subordinate,
summarize the mission and activities of exemption may have a different name not of the parent or other subordinates.
all of the subordinate organizations as if than the central organization's name. 14. Part VI, line 20. Person who
all of the subordinate organizations were 3. Item D. EIN. Use the special EIN possesses books and records. Identify
one entity. (separate from the central organization's the person who possesses the
In general, if a line requires a “Yes” or EIN) that is issued solely for the purposes information furnished by the subordinate
“No” answer and the answer isn't the of the group return. The central organizations used in compiling the
same for all subordinate organizations to organization must have received a group group return.
which the line applies, then check “Yes,” exemption letter before it can file a group 15. Part VII. Compensation of
and explain the answer in the schedule's ruling. officers, directors, trustees, key
supplemental information section (if 4. Items E, F, and J. Enter employees, and highest
applicable) or on Schedule O (Form 990). information for the central organization compensated employees. File a single
For the following lines, however, check only. consolidated Form 990, Part VII, showing
the officers, directors, trustees, and key
“No” if the answer is “No” for any of the 5. Item H. Group returns. If the employees of each subordinate included
subordinates to which the line applies, organization answers “Yes” to Item H(a) in the group return, and a single
and explain on Schedule O. but “No” to Item H(b) (not all subordinate consolidated Schedule J (Form 990),
• Form 990, Part V, lines 1c, 2b, 3b, 5c, organizations are included in the group Compensation Information, Part II, for all
6b, 7b, 7g, and 7h. return), then attach a list (not on officers, directors, trustees, and key
• Form 990, Part VI, lines 8a, 8b, 10b, Schedule O (Form 990)) showing the employees above the compensation
12b, and 12c. name, address, and EIN of each thresholds. Report the five highest
• Schedule C (Form 990) (Political subordinate organization included in the compensated employees and
Campaign and Lobbying Activities), Part group return. Additionally, attach a list independent contractors above
I-B, lines 3 and 4a. (not on Schedule O (Form 990)) showing $100,000 for the whole group of
• Schedule C (Form 990), Part I-C, the name, address, and EIN of each subordinates, not for each subordinate. If
line 4. subordinate organization not included in one or more officers, directors, trustees,
• Schedule C (Form 990), Part II-A, the group return. See Regulations section key employees, or highest compensated
line 1j. 1.6033-2(d)(2)(ii). employees received compensation from
• Schedule C (Form 990), Part II-B, 6. Item K. Form of organization. more than one organization in the group,
line 2d. Check “Other” if the group has more than the person's compensation from the
• Schedule C (Form 990), Part III-A, one form of organization.
lines 1–3.

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several organizations must be reported in subordinate by subordinate, not on a when related organizations of a member
column (D). group basis. of a group exemption must be included
16. Part VII. Compensation from 22. Schedule C (Form 990), Part on Schedule R (Form 990). In general,
related organizations. Report II-A. Lobbying expenditures and central organizations and subordinate
compensation from an organization that affiliated groups. Complete Part II-A, organizations of a group exemption
is included in the group ruling but that column (b), for the group as a whole. In aren't required to be listed as related
isn't among the subordinates included in column (a), except on lines 1g and 1h, organizations on Schedule R (Form
the group return as compensation from a include the amounts that apply to all 990), Part II; and all other related
related organization in column (E), even if electing members of the group if they are organizations of the central organization
the related organization isn't required to included in the group return. If the group or of a subordinate organization are
be reported on Schedule R (Form 990), return includes organizations that belong required to be listed on Schedule R
Related Organizations and Unrelated to more than one affiliated group, enter in (Form 990) in the applicable part. Even if
Partnerships. column (b) the totals for all the groups. a related organization isn't required to be
listed in Part II of Schedule R (Form 990),
17. Part XII, lines 2a–2b. Compiled, 23. Schedule D (Form 990), Part X. the organization must report its
reviewed, or audited financial Other liabilities. The filing organization transactions with the related organization
statements. Answer “Yes” only if all the can summarize that portion, if any, of the in Part V, as described in the instructions
subordinates in the group had their FIN 48 (ASC 740) footnote that applies to for that Part.
financial statements compiled, reviewed, the liability of multiple organizations
or audited individually (rather than on a including the organization (for example,
consolidated basis). as a member of a group with Appendix F.
18. Schedule A (Form 990), Part I. consolidated financial statements), to Disregarded Entities
Reason for public charity status. If the describe the filing organization's share of
subordinates don't all have the same the liability. and Joint
public charity status, then check the 24. Schedule H (Form 990). Ventures—Inclusion of
public charity status box for the largest Hospitals. Complete one Schedule H for
number of subordinates in the group, and all of the hospitals operated by Activities and Items
explain on Schedule A (Form 990), Public subordinates in the group, and report
Charity Status and Public Support, Part aggregate data from all the hospitals. In Disregarded Entities
IV. However, if any section 509(a)(3) Part V, Section A, list each of the A disregarded entity, as described in
organizations are among the organization’s hospital facilities Regulations sections 301.7701-1 through
subordinates in the group return, also separately. List in Section A the name 301.7701-3, is generally treated as a
answer lines 12e through 12g. and EIN of the subordinate hospital branch or division of its parent
19. Schedule A (Form 990), Parts II organization that operates the hospital organization for federal tax purposes (but
and III. Support statements. Report facility. Complete separate Sections B see the TIP next for treatment of
aggregate data for all subordinates with and C for each of the hospital facilities or disregarded entities as separate entities
the public charity status corresponding to facility reporting groups listed in for employment tax purposes). Therefore,
Part II or III. Section A. financial and other information applicable
20. Schedule A (Form 990), Parts 25. Schedule J (Form 990). to a disregarded entity must be reported
IV through VI. In addition to Part I in Compensation from related as the parent organization's information,
paragraph 18 above, if any section organizations. See the Appendix E, Part except on Form 990, Part VI, lines 10a
509(a)(3) organizations are among the VII instructions, earlier. and 10b, and on Schedule R (Form 990),
subordinates in the group return, also 26. Schedule L (Form 990). in which disregarded entities must be
complete the relevant sections of Parts IV Transactions with interested persons. separately reported.
and V. If an answer in Part IV requires On Schedule L (Form 990), Part IV, An organization must report on its
more information with respect to any report only transactions between a Form 990, including Parts VIII through X,
section 509(a)(3) organizations, then subordinate organization and its all of the revenues, expenses, assets,
answer with respect to those interested persons—not transactions liabilities, and net assets or funds of a
organizations and provide that additional between a subordinate organization and disregarded entity of which it is the sole
information in Part VI. For instance, if the the interested persons of other member. The disregarded entity is
group includes 50 section 509(a)(3) subordinates. In determining whether a deemed to have the same accounting
organizations, and one of them doesn't transaction between the subordinate and period as its parent for federal tax
list all of its supported organizations by its interested persons meets the financial purposes. The organization must also
name in its governing documents, then reporting thresholds of Schedule L, Part report the activities of a disregarded
answer “No” to Part IV, Section A, line 1, IV, consider only the payments between entity in the appropriate parts (including
and explain in Part VI. If the group the subordinate and its interested schedules) of the Form 990. For
includes more than one Type III persons, not payments between example, support of a disregarded entity
non-functionally-integrated supporting interested persons and the parent or must be taken into account by the filing
organization, then provide aggregate other subordinates. organization for purposes of the public
data in Part V. 27. Schedule N (Form 990). support tests set forth on Schedule A
21. Schedule B (Form 990). Liquidation or significant disposition (Form 990). Similarly, political
Contributors. Report a consolidated of assets. Explain on Schedule N (Form campaign activity or lobbying activity
Schedule B (Form 990) for all 990), Part III, which of the subordinates conducted by a disregarded entity of
subordinates included in the group have undergone a liquidation, which the organization is the sole
return. Apply the dollar and percentage termination, dissolution, or significant member must be reported on Schedule C
thresholds (including the greater of disposition of assets during the tax year. (Form 990), Political Campaign and
$5,000 or 2% threshold for section 501(c) 28. Schedule R (Form 990). Related Lobbying Activities.
(3) organizations described in sections organizations. See the Instructions for
509(a)(1) and 170(b)(1)(A)(vi)) Schedule R (Form 990) to determine

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A disregarded entity is treated as 5. Part IV, lines 31–32. Liquidation statements, but didn't consolidate any
TIP a separate entity for purposes of or significant disposition of assets. other entity's information in its financial
employment tax and certain See the instructions for Schedule N statements, it should check the box for
excise taxes. For wages paid after (Form 990) in this Appendix, later. “Separate basis” but not the box for
January 1, 2009, a disregarded entity is 6. Part IV, lines 35–36. “Consolidated basis” or “Both
required to use its name and EIN for Transactions with related consolidated and separate basis.”
reporting and payment of employment organizations. See the instructions for 13. Part XII, line 3. Uniform
taxes. Schedule R (Form 990) in this Appendix, Guidance, 2 C.F.R. Part 200, Subpart
later. F. The organization must check “Yes” if a
A single-member LLC is treated disregarded entity was required to
7. Part V, lines 1–2. Forms 1096
! generally as a disregarded entity and W-3. The total number of information undergo an audit or audits.
CAUTION of its sole member/owner unless
it elects to be treated as a separate returns and employees to be reported,
association. It may elect to be treated and compliance with backup withholding Note. The Single Audit Act of 1984 and
separately by filing Form 8832, Entity rules, includes all backup withholding, OMB Circular A-133 are superseded by
Classification Election, or by claiming information returns, and employees of Uniform Guidance, 2 C.F.R. Part 200,
tax-exempt status in its own right (by any disregarded entity, whether or not the Subpart F, and now requires states, local
filing a Form 1023, 1023-EZ, 1024, or disregarded entity has a separate EIN for governments, and nonprofit
1024-A, application for recognition of employment tax and information organizations that spend $750,000
tax-exempt status, or a Form 990, reporting purposes. (previously $500,000) or more of federal
awards in a year to obtain an annual
990-EZ, 990-N, or 990-T, using its own 8. Part V, line 7. Organizations audit.
name and EIN). Once the IRS determines that can receive deductible
a single-member LLC to be exempt, it is contributions. For purposes of Form 14. Schedule L (Form 990).
no longer eligible to be treated as a 990 reporting, lines 7a through 7h are to Transactions with interested persons.
disregarded entity until the determination be answered by taking into account any Reportable transactions include
of exemption is revoked and the LLC contributions made to a disregarded transactions involving interested persons
subsequently files a Form 8832 electing entity. who have such status because of their
relationship with a disregarded entity
disregarded entity status. Similarly, a 9. Part VI, lines 1a–9. Members of (such as an employee of the disregarded
single-member LLC that claims the governing body, officers, directors, entity who qualifies as a key employee of
exemption but hasn't been determined to trustees, and employees of a disregarded the organization as a whole). A
be exempt isn't eligible to be treated as entity won't be treated as governing transaction between an interested person
disregarded until the claim is withdrawn body members, officers, directors, or and a disregarded entity of the
or rejected and the LLC files a Form 8832 trustees of the filing organization, but a organization is reportable on Schedule L.
electing disregarded entity status. See person can be a key employee or
Regulations section 301.7701-3(c)(1)(v) highest compensated employee of the 15. Schedule N (Form 990).
(A). filing organization by virtue of Liquidation or significant disposition
compensation paid by the disregarded of assets. The organization shouldn't
The following is a list of special entity, or the person's responsibilities and prepare Part I to report a termination,
instructions for the form and schedules authority over operations of the liquidation, or dissolution of a
regarding the reporting of a disregarded disregarded entity when compared to the disregarded entity if the filing
entity of which the organization is the sole filing organization as a whole. See organization continues to operate.
member. These items are described to Disregarded entities under Part VII, Transfers to (or by) a filing organization
illustrate special applications of the rule Section A, earlier. by (or to) its disregarded entity aren't to
described above that a disregarded be reported in Part II, but transfers by or
10. Part VI, Section B, lines 10a–
entity's activities and items must be contractions of a disregarded entity are to
16b. Policies. The organization should
reported on the organization's Form 990 be taken into account to determine
check “Yes” or “No” based on the filing
and applicable schedules. whether a reportable event (based on
organization's policies, but for each “Yes” 25% of the filing organization's net
1. Part I, line 5. Number of response, they must report on assets, including those of its disregarded
employees. See the instructions for Part Schedule O (Form 990) whether the entities) has occurred.
V, lines 1 and 2, below. policy applies to all of the organization's
2. Part I, line 6. Number of disregarded entities (if any). 16. Schedule R (Form 990), Part V,
line 2. Transactions with related
volunteers. The total number of 11. Part VII, line 1a. Definitions of organizations. Specified payments to a
volunteers to be reported can, but isn't key employee and highest disregarded entity by a controlled entity
required to, include volunteers of any compensated employee. An officer, of the filing organization, and transfers by
disregarded entity. director, trustee, and employee of a a disregarded entity to an exempt
3. Part III. Program service disregarded entity can constitute a key noncharitable entity, are to be reported
accomplishments. Consider activities employee or highest compensated on Schedule R (Form 990), Part V, line 2.
and accomplishments of all disregarded employee of the filing organization by
entities when answering this part. virtue of compensation paid by the Joint Ventures Treated
4. Part IV, line 12. Audited disregarded entity, or the person's
financial statements. The organization responsibilities and authority over as a Partnership for
shouldn't answer “Yes” to this question operations of the disregarded entity when
merely because it received audited compared to the filing organization as a Federal Income Tax
financial statements of one or more whole. See the instructions for Form 990, Purposes
disregarded entities, if the audited Part VII, Section A.
If the organization participates as a
financial statements of the organization 12. Part XII, lines 2a–2b. Financial partner or member of a joint venture,
weren't audited. statements. If the organization included partnership, LLC, or other entity treated
financial information from its disregarded as a partnership for federal tax purposes
entity or entities in its financial

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(referred to here as a “joint venture”), as 11. Part IV, lines 34–37. Related as paid pro rata by the organization. The
described in Regulations sections organizations and unrelated compensation may need to be reported,
301.7701-1 through 301.7701-3, then the partnerships. See the instructions for however, as compensation from a related
organization in general must report the Schedule R in this Appendix, later. organization if the joint venture is a
activities of the joint venture as its own 12. Part V, line 3a. Unrelated related organization.
activities, and report the joint venture’s business income. Include the 24. Schedule K (Form 990), Part III,
revenue, expenses, and assets, to the organization's distributive share (whether line 1. Private business use. Report
extent of the organization's proportionate or not distributed) of income or loss of the certain joint ventures that owned property
interest in the joint venture. For example, joint venture that is unrelated business financed by tax-exempt bonds.
a proportionate share of the political income in determining the organization's 25. Schedule L (Form 990), Parts
campaign activity or lobbying activity gross unrelated business income. II–IV. Loans, grants, and business
conducted by a joint venture of which the
organization is a member must be 13. Part VI. Governance, transactions involving interested
reported on Schedule C (Form 990). If management, and disclosure. Don't persons. Report loans, grants, and
the joint venture is a member of a second take into account a joint venture for business transactions between the
joint venture, which is a member of a third purposes of Part VI (except for lines 16a organization and a joint venture, if the
joint venture, etc., the activities similarly and 16b). joint venture is an interested person for
pass through all joint ventures to the 14. Part VII. Compensation. See the purposes of Schedule L, and if the
organization, according to the instructions for Schedule J in this transaction meets the applicable
organization's proportionate share in Appendix, later. reporting thresholds described in the
Schedule L instructions. Also report
each of the joint ventures. 15. Parts VIII, IX, and X. Financial certain joint ventures with interested
The following is a list of special statements. Report in accordance with persons as provided in the Schedule L,
instructions for the form and schedules the organization's books and records. Part IV, instructions as business
regarding the reporting of a joint venture 16. Part XII. Financial statements transactions themselves.
of which the organization is a member. and reporting. Disregard a joint venture. 26. Schedule N (Form 990), Part II.
1. Part I, line 2. Disposition of 25% 17. Schedule C (Form 990). Disposition of 25% of assets. In
of assets. See the instructions for Political campaign and lobbying determining whether the organization
Schedule N in this Appendix, later. activities. Report the organization's made a disposition of more than 25% of
2. Part I, lines 7a–7b. Unrelated share of political campaign or lobbying its assets, take into account its share of
business income. Include the activities conducted by a joint venture. dispositions by a joint venture.
organization's distributive share (whether 18. Schedule D (Form 990), Part II. 27. Schedule R (Form 990). Related
or not distributed) of income or loss of the Conservation easements. Include organizations. Report relationships with
joint venture that is unrelated business conservation easements held by a joint certain joint ventures in Parts III and VI,
income in determining the organization's venture formed for the purpose of holding and certain transactions with joint
gross and net unrelated business the easements. ventures in Part V.
income. 19. Schedule F (Form 990).
3. Part IV, lines 3–5. Political Activities outside the United States. Appendix G. Section
campaign and lobbying activities. See Include activities of a joint venture,
the instructions for Schedule C in this including grants to organizations or 4958 Excess Benefit
Appendix, later. individuals outside the United States. Transactions
4. Part IV, line 7. Conservation 20. Schedule G (Form 990). The intermediate sanction regulations are
easements. See the instructions for Fundraising and gaming. Include important to the exempt organization
Schedule D in this Appendix, later. activities of a joint venture and the community as a whole, and for ensuring
5. Part IV, lines 14–16. Activities organization's share of revenues and compliance in this area. The rules
outside the United States. See the expenses. On Part III, line 12, check provide a roadmap by which an
instructions for Schedule F in this “Yes” if the joint venture was formed to organization can steer clear of situations
Appendix, later. administer charitable gaming. that may give rise to inurement.
6. Part IV, lines 17–19. 21. Schedule H (Form 990). Under section 4958, any disqualified
Fundraising and gaming. See the Hospitals. Report activities, expenses, person who benefits from an excess
instructions for Schedule G in this and revenue of hospital facilities and benefit transaction with an applicable
Appendix, later. other programs operated by any joint tax-exempt organization is liable for a
venture, to the extent of the 25% tax on the excess benefit. The
7. Part IV, line 20. Hospitals. See organization's proportionate interest in disqualified person is also liable for a
the instructions for Schedule H in this the joint venture. See the instructions for 200% tax on the excess benefit if the
Appendix, later. Schedule H, Part IV, to determine how to excess benefit isn't corrected by a certain
8. Part IV, lines 21–22. Grants in report an organization's interest in joint date. Also, organization managers who
the United States. See the instructions ventures and management companies. participate in an excess benefit
for Schedule I in this Appendix, later. 22. Schedule I (Form 990). Grants transaction knowingly, willfully, and
9. Part IV, lines 26–28. Loans, in the United States. Include grants without reasonable cause are liable for a
grants, and business transactions from a joint venture to organizations, 10% tax on the excess benefit, not to
involving interested persons. See the governments, or individuals in the United exceed $20,000 for all participating
instructions for Schedule L in this States. managers on each transaction.
Appendix, later. 23. Schedule J (Form 990).
10. Part IV, line 32. Disposition of Compensation. If an officer, director, Applicable Tax-Exempt
25% of assets. See the instructions for trustee, or employee of the organization Organization
Schedule N in this Appendix, later. receives compensation from a joint
venture, the compensation isn't treated These rules only apply to certain
applicable section 501(c)(3), 501(c)(4),

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and 501(c)(29) organizations. An • For a transaction involving a donor Facts and circumstances tending to
applicable tax-exempt organization is advised fund, a donor or donor advisor show no substantial influence.
a section 501(c)(3), 501(c)(4), or 501(c) of that donor advised fund. • The person is an independent
(29) organization that is tax exempt under • For a donor advised fund sponsoring contractor whose sole relationship to the
section 501(a), or was an organization at organization, an investment advisor of organization is providing professional
any time during a 5-year period ending the sponsoring organization. advice (without having decision-making
on the day of the excess benefit • For a supported organization of a authority) for transactions from which the
transaction. section 509(a)(3) supporting independent contractor won't
organization, the disqualified persons of economically benefit.
An applicable tax-exempt the section 509(a)(3) supporting • The person has taken a vow of
organization doesn't include: organization. poverty.
• A private foundation, as defined in • Any preferential treatment the person
section 509(a); See the instructions for Form 4720, receives based on the size of the
• A governmental entity that is exempt Schedule I, for more information person's donation is also offered to
from (or not subject to) taxation without regarding these disqualified persons. others making comparable widely
regard to section 501(a) or relieved from solicited donations.
filing an annual return under Regulations Who isn't a disqualified person? The
section 1.6033-2(g)(6); and rules also clarify which persons aren't • The direct supervisor of the person
• Certain foreign organizations. considered to be in a position to exercise isn't a disqualified person.
substantial influence over the affairs of an • The person doesn't participate in any
An organization isn't treated as a organization. They include: management decisions affecting the
section 501(c)(3), 501(c)(4), or 501(c) • An employee who receives benefits organization as a whole or a discrete
(29) organization for any period covered that total less than the highly segment of the organization that
by a final determination that the compensated amount ($120,000 in represents a substantial portion of the
organization wasn't tax exempt under 2015–2018, $125,000 in 2019, $130,000 activities, assets, income, or expenses of
section 501(a), so long as the in 2020–2021, and $135,000 in 2022) the organization, as compared to the
determination wasn't based on private and who doesn't hold the executive or organization as a whole.
inurement or one or more excess benefit voting powers just mentioned, isn't a What about persons who staff affili-
transactions. family member of a disqualified person, ated organizations? In the case of
and isn't a substantial contributor; multiple affiliated organizations, the
Disqualified Person • Tax-exempt organizations described determination of whether a person has
Most section 501(c)(3), 501(c)(4), or in section 501(c)(3); and substantial influence is made separately
501(c)(29) organization employees and • Section 501(c)(4) organizations for for each applicable tax-exempt
independent contractors won't be transactions engaged in with other organization. A person may be a
affected by these rules. Only the few section 501(c)(4) organizations. disqualified person for more than one
influential persons within these Who else can be considered a dis- organization in the same transaction.
organizations are covered by these rules qualified person? Other persons not
when they receive benefits, such as described above can also be considered Excess Benefit
compensation, fringe benefits, or disqualified persons, depending on all Transaction
contract payments. The IRS calls this the relevant facts and circumstances. An excess benefit transaction is
class of covered individuals disqualified Facts and circumstances tending to generally a transaction in which an
persons. show substantial influence. economic benefit is provided by an
A disqualified person, regarding any • The person founded the organization. applicable tax-exempt organization,
transaction, is any person who was in a • The person is a substantial contributor directly or indirectly, to or for the use of
position to exercise substantial influence to the organization under the section any disqualified person, and the value
over the affairs of the applicable 507(d)(2)(A) definition, only taking into of the economic benefit provided by the
tax-exempt organization at any time account contributions to the organization applicable tax-exempt organization
during a 5-year period ending on the date for the past 5 years. exceeds the value of the consideration
of the transaction. Persons who hold • The person's compensation is (including the performance of services)
certain powers, responsibilities, or primarily based on revenues derived from received for providing the benefit, but see
interests are among those who are in a the activities of the organization that the the special rules below for donor
position to exercise substantial influence person controls. advised funds and supporting
over the affairs of the organization. This • The person has or shares authority to organizations. An excess benefit
would include, for example, voting control or determine a substantial portion transaction can also occur when a
members of the governing body, and of the organization's capital expenditures, disqualified person embezzles from the
persons holding the power of the operating budget, or compensation for exempt organization.
following. employees.
• Presidents, CEOs, or chief operating • The person manages a discrete To determine whether an excess
officers. segment or activity of the organization benefit transaction has occurred, all
• Treasurers and chief financial officers. that represents a substantial portion of consideration and benefits exchanged
A disqualified person also includes the activities, assets, income, or between a disqualified person and the
certain family members of a disqualified expenses of the organization, as applicable tax-exempt organization, and
person, and 35% controlled entities of compared to the organization as a whole. all entities it controls, are taken into
a disqualified person. • The person owns a controlling interest account.
(measured by either vote or value) in a For purposes of determining the value
The following persons are considered corporation, partnership, or trust that is a of economic benefits, the value of
disqualified persons for the following disqualified person. property, including the right to use
organizations, along with certain family • The person is a nonstock organization property, is the FMV FMV. is the price at
members and 35% controlled entities controlled directly or indirectly by one or which property, or the right to use
associated with them. more disqualified persons. property, would change hands between a

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willing buyer and a willing seller, neither compensation payments or other               Items of compensation include the 
being under any compulsion to buy, sell,    payments to a disqualified person during     following.
or transfer property or the right to use    the disqualified person's tax year, any      • All forms of cash and noncash 
property, and both having reasonable        excess benefit transaction for these         compensation, including salary, fees, 
knowledge of relevant facts.                payments occurs on the last day of the       bonuses, severance payments, and 
                                            disqualified person’s tax year.              deferred and noncash compensation.
Donor advised funds.  For a donor 
advised fund, an excess benefit             In the case of the transfer of property      • The payment of liability insurance 
transaction includes a grant, loan,         subject to a substantial risk of forfeiture, premiums for, or the payment or 
compensation, or similar payment from       or in the case of rights to future           reimbursement by the organization of 
the fund to a:                              compensation or property, the                taxes or certain expenses under section 
• Donor or donor advisor,                   transaction occurs on the date the           4958, unless excludable from income as 
• Family member of a donor or donor         property, or the rights to future            a de minimis fringe benefit under section 
advisor,                                    compensation or property, isn't subject to   132(a)(4). (A similar rule applies in the 
• 35% controlled entity of a donor or       a substantial risk of forfeiture. Where the  private foundation area.) Inclusion in 
donor advisor, or                           disqualified person elects to include an     compensation for purposes of 
• 35% controlled entity of a family         amount in gross income in the tax year of    determining reasonableness under 
member of a donor or donor advisor.         transfer under section 83(b), the excess     section 4958 doesn't control inclusion in 
                                            benefit transaction occurs on the date the   income for income tax purposes.
  For these transactions, the excess                                                     • All other compensatory benefits, 
                                            disqualified person receives the 
benefit is defined as the amount of the                                                  whether or not included in gross income 
                                            economic benefit for federal income tax 
grant, loan, compensation, or similar                                                    for income tax purposes.
                                            purposes.
payment. For additional information, see                                                 • Taxable and nontaxable fringe 
the Instructions for Form 4720.             Section 4958 applies only to                 benefits, except fringe benefits described 
                                            post-September 1995 transactions. 
Supporting organizations.    For any                                                     in section 132.
                                            Section 4958 applies the general rules to 
supporting organization defined in                                                       • Foregone interest on loans.
                                            excess benefit transactions occurring on 
section 509(a)(3), an excess benefit                                                     Written intent required to treat bene-
                                            or after September 14, 1995. Section 
transaction includes grants, loans,                                                      fits as compensation. An economic 
                                            4958 doesn't apply to any transaction 
compensation, or similar payment                                                         benefit isn't treated as consideration for 
                                            occurring pursuant to a written contract 
provided by the supporting organization                                                  the performance of services unless the 
                                            that was binding on September 13, 1995, 
to a:                                                                                    organization providing the benefit clearly 
                                            and at all times thereafter before the 
• Substantial contributor,                                                               indicates its intent to treat the benefit as 
                                            transaction occurs. The special rules 
• Family member of a substantial                                                         compensation when the benefit is paid.
                                            relevant to transactions with donor 
contributor,
                                            advised funds and supporting                   An applicable tax-exempt organization 
• 35% controlled entity of a substantial 
                                            organizations apply to transactions          (or entity that it controls) is treated as 
contributor, or
                                            occurring after August 17, 2006, except      clearly indicating its intent to provide an 
• 35% controlled entity of a family 
                                            that taxes on certain transactions           economic benefit as compensation for 
member of a substantial contributor.
                                            between supporting organizations and         services only if the organization provides 
Additionally, an excess benefit 
                                            their substantial contributors apply to      written substantiation that is 
transaction includes any loans provided 
                                            transactions occurring on or after July 25,  contemporaneous with the transfer of the 
by the supporting organization to a 
                                            2006.                                        economic benefits under consideration. 
disqualified person (other than an 
                                                                                         Ways to provide contemporaneous 
organization described in section 509(a)    What Is Reasonable                           written substantiation of its intent to 
(1), (2), or (4)).
                                                                                         provide an economic benefit as 
  A substantial contributor is any person   Compensation?                                compensation include the following.
who contributed or bequeathed an            Reasonable compensation is the               • The organization produces a signed 
aggregate of more than $5,000 to the        valuation standard that is used to           written employment contract.
organization, if that amount is more than   determine if there is an excess benefit in   • The organization reports the benefit as 
2% of the total contributions and           the exchange of a disqualified person's      compensation on an original Form W-2, 
bequests received by the organization       services for compensation. Reasonable        Form 1099, or Form 990, or on an 
before the end of the tax year of the       compensation is the value that would         amended form filed before the start of an 
organization in which the contribution or   ordinarily be paid for like services by like IRS examination.
bequest is received by the organization     enterprises under like circumstances.        • The disqualified person reports the 
from the person. A substantial contributor  This is the section 162 standard that will   benefit as income on the person's original 
includes the grantor of a trust.            apply in determining the reasonableness      Form 1040 or 1040-SR or on an 
  The excess benefit for substantial        of compensation. The fact that a bonus or    amended form filed before the start of an 
contributors and parties related to those   revenue-sharing arrangement is subject       IRS examination.
contributors includes the amount of the     to a cap is a relevant factor in 
grant, loan, compensation, or similar       determining the reasonableness of            Exception. To the extent the economic 
payment. For additional information, see    compensation.                                benefit is excluded from the disqualified 
the Instructions for Form 4720.             For determining the reasonableness           person's gross income for income tax 
When does an excess benefit trans-          of compensation, all items of                purposes, the applicable tax-exempt 
action usually occur? For federal           compensation provided by an applicable       organization isn't required to indicate its 
income tax purposes, an excess benefit      tax-exempt organization in exchange for      intent to provide an economic benefit as 
transaction occurs on the date the          the performance of services are taken        compensation for services, for example, 
disqualified person receives the            into account in determining the value of     employer-provided health benefits and 
economic benefit from the organization.     compensation (except for certain             contributions to qualified plans under 
However, when a single contractual          economic benefits that are disregarded,      section 401(a).
arrangement provides for a series of        as discussed in What benefits are 
                                            disregarded? in this Appendix, later). 

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What benefits are disregarded? The substantial nonperformance) and without complete within a reasonable time
following economic benefits are substantial penalty, is treated as a new thereafter.
disregarded for purposes of section contract, as of the earliest date that any
4958. termination or cancellation would be Special rebuttable presumption rule
• Nontaxable fringe benefits. An effective. Also, a contract in which there for nonfixed payments. As a general
economic benefit that is excluded from is a material change, which includes an rule, in the case of a nonfixed payment,
income under section 132. extension or renewal of the contract no rebuttable presumption arises until the
• Benefits to volunteers. An economic (except for an extension or renewal exact amount of the payment is
benefit provided to a volunteer for the resulting from the exercise of an option determined, or a fixed formula for
organization if the benefit is provided to by the disqualified person), or a more calculating the payment is specified, and
the general public in exchange for a than incidental change to the amount the three requirements creating the
membership fee or contribution of $75 or payable under the contract, is treated as presumption have been satisfied.
less per year. a new contract as of the effective date of However, if the authorized body
• Benefits to members or donors. An the material change. Treatment as a new approves an employment contract with a
economic benefit provided to a member contract can cause the contract to fall disqualified person that includes a
of an organization due to the payment of outside the initial contract exception, and nonfixed payment (for example,
a membership fee, or to a donor as a it would thus be tested under the FMV discretionary bonus) with a specified cap
result of a deductible contribution, if a standards of section 4958. on the amount, the authorized body can
significant number of nondisqualified establish a rebuttable presumption as to
persons make similar payments or Rebuttable Presumption the nonfixed payment when the
employment contract is entered into by,
contributions and are offered a similar of Reasonableness in effect, assuming that the maximum
economic benefit.
• Benefits to a charitable beneficiary. An Payments under a compensation amount payable under the contract will
economic benefit provided to a person arrangement are presumed to be be paid, and satisfying the requirements
solely as a member of a charitable class reasonable and the transfer of property giving rise to the rebuttable presumption
that the applicable tax-exempt (or right to use property) is presumed to for that maximum amount.
organization intends to benefit as part of be at FMV, if the following three
the accomplishment of its exempt conditions are met. An IRS challenge to the presumption
of reasonableness. The IRS can refute
purpose. 1. The transaction is approved by an the presumption of reasonableness only
• Benefits to a governmental unit. A authorized body of the organization (or if it develops sufficient contrary evidence
transfer of an economic benefit to or for an entity it controls), which is composed to rebut the probative value of the
the use of a governmental unit, as of individuals who don't have a conflict of comparability data relied upon by the
defined in section 170(c)(1), if exclusively interest concerning the transaction. authorized body. This provision gives
for public purposes. 2. Before making its determination, taxpayers added protection if they
Is there an exception for initial con- the authorized body obtained and relied faithfully find and use contemporaneous
tracts? Section 4958 doesn't apply to upon appropriate data as to persuasive comparability data when they
any fixed payment made to a person comparability. There is a special safe provide the benefits.
pursuant to an initial contract. This is a harbor for small organizations. If the Organizations that don't establish a
very important exception, because it organization has gross receipts of less presumption of reasonableness. An
would potentially apply, for example, to than $1 million, appropriate comparability organization can still comply with section
all initial contracts with new, previously data includes data on compensation paid 4958 even if it didn't establish a
unrelated officers and contractors. by three comparable organizations in the presumption of reasonableness. In some
same or similar communities for similar cases, an organization may find it
An initial contract is a binding written services. impossible or impracticable to fully
contract between an applicable
tax-exempt organization and a person 3. The authorized body adequately implement each step of the rebuttable
who wasn't a disqualified person documents the basis for its determination presumption process. In those cases, the
immediately before entering into the concurrently with making that organization should try to implement as
contract. determination. The documentation many steps as possible, in whole or in
should include: part, in order to substantiate the
A fixed payment is an amount of cash
or other property specified in the a. The terms of the approved reasonableness of benefits as timely and
contract, or determined by a fixed transaction and the date approved; as well as possible. If an organization
formula that is specified in the contract, b. The members of the authorized doesn't satisfy the requirements of the
which is to be paid or transferred in body who were present during debate on rebuttable presumption of
exchange for the provision of specified the transaction that was approved and reasonableness, a facts and
services or property. those who voted on it; circumstances approach will be followed,
using established rules for determining
A fixed formula can, in general, c. The comparability data obtained reasonableness of compensation and
incorporate an amount that depends and relied upon by the authorized body benefit deductions in a manner similar to
upon future specified events or and how the data was obtained; the established procedures for section
contingencies, as long as no one has d. Any actions by a member of the 162 business expenses.
discretion when calculating the amount of authorized body having a conflict of
a payment or deciding whether to make a interest; and Section 4958 Taxes
payment (such as a bonus).
e. Documentation of the basis for the Tax on disqualified persons. An
Treatment as new contract. A binding determination before the later of the next excise tax equal to 25% of the excess
written contract, providing that it can be meeting of the authorized body or 60 benefit is imposed on each excess
terminated or canceled by the applicable days after the final actions of the benefit transaction between an
tax-exempt organization without the other authorized body are taken, and approval applicable tax-exempt organization
party's consent (except as a result of of records as reasonable, accurate, and and a disqualified person. The

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disqualified person who benefited from         having reason to know. The organization       Insufficient payment. If the payment 
the transaction is liable for the tax. If the  manager won’t ordinarily be considered        resulting from the return of the property is 
25% tax is imposed and the excess              knowing if, after full disclosure of the      less than the correction amount, the 
benefit transaction isn't corrected within     factual situation to an appropriate           disqualified person must make an 
the tax period, an additional excise tax       professional, the organization manager        additional cash payment to the 
equal to 200% of the excess benefit is         relied on the professional's reasoned         organization equal to the difference.
imposed.                                       written opinion on matters within the 
If a disqualified person makes a               professional's expertise or if the manager    Excess payment.    If the payment 
payment of less than the full correction       relied on the fact that the requirements      resulting from the return of the property 
amount, the 200% tax is imposed only on        for the rebuttable presumption of             exceeds the correction amount described 
the unpaid portion of the correction           reasonableness have been satisfied.           above, the organization can make a cash 
amount. If more than one disqualified          Participation by an organization manager      payment to the disqualified person equal 
person received an excess benefit from         is willful if it is voluntary, conscious, and to that difference.
an excess benefit transaction, all the         intentional. An organization manager's 
disqualified persons are jointly and           participation is due to reasonable cause if   Churches and Section 
severally liable for the taxes.                the manager has exercised responsibility      4958
                                               on behalf of the organization with 
To avoid the imposition of the 200%            ordinary business care and prudence.          The regulations make it clear that the IRS 
tax, a disqualified person must correct                                                      will apply the procedures of section 7611 
the excess benefit transaction during the      Correcting an Excess                          when initiating and conducting any 
tax period. The tax period begins on the                                                     inquiry or examination into whether an 
date the transaction occurs and ends on        Benefit Transaction                           excess benefit transaction has occurred 
the earlier of the date the statutory notice   A disqualified person corrects an             between a church and a disqualified 
of deficiency is issued or the section         excess benefit transaction by undoing         person.
4958 taxes are assessed. This 200% tax         the excess benefit to the extent possible, 
can be abated if the excess benefit            and by taking any additional measures         Revenue-Sharing 
transaction is subsequently corrected          necessary to place the organization in a      Transactions
during a 90-day correction period.             financial position not worse than that in 
Tax on organization managers.         An       which it would be if the disqualified         Proposed intermediate sanction 
excise tax equal to 10% of the excess          person were dealing under the highest         regulations were issued in 1998. The 
benefit can be imposed on the                  fiduciary standards. The organization         proposed regulations had special 
participation of an organization manager       isn't required to rescind the underlying      provisions covering “any transaction in 
in an excess benefit transaction between       agreement; however, the parties may           which the amount of any economic 
an applicable tax-exempt organization          need to modify an ongoing contract for        benefit provided to or for the use of a 
and a disqualified person. This tax, which     future payments.                              disqualified person is determined in 
                                                                                             whole or in part by the revenues of one or 
can't exceed $20,000 for any single                                                          more activities of the organization” —
transaction, is only imposed if the 25%          A disqualified person corrects an 
tax is imposed on the disqualified person,     excess benefit by making a payment in         so-called revenue-sharing transactions. 
the organization manager knowingly             cash or cash equivalents equal to the         Rather than setting forth additional rules 
participated in the transaction, and the       correction amount to the applicable           on revenue-sharing transactions, the final 
manager's participation was willful and        tax-exempt organization. The correction       regulations reserve this section. 
not due to reasonable cause. There is          amount equals the excess benefit plus         Consequently, until the IRS issues new 
also joint and several liability for this tax. the interest on the excess benefit; the       regulations for this reserved section on 
An organization manager can be liable          interest rate can be no lower than the        revenue-sharing transactions, these 
for both the tax on disqualified persons       applicable federal rate. There is an          transactions will be evaluated under the 
and on organization managers in                anti-abuse rule to prevent the disqualified   general rules (for example, the FMV 
appropriate circumstances.                     person from effectively transferring          standards) that apply to all contractual 
                                               property other than cash or cash              arrangements between applicable 
An organization manager is any                 equivalents.                                  tax-exempt organizations and their 
officer, director, or trustee of an                                                          disqualified persons.
applicable tax-exempt organization, or         Exception. For a correction of an 
any individual having powers or                excess benefit transaction described          Revocation of 
responsibilities similar to officers,          under Donor advised funds, earlier, no        Exemption and Section 
directors, or trustees of the organization,    amount repaid in a manner prescribed by 
regardless of title. An organization           the IRS can be held in a donor advised        4958
manager isn't considered to have               fund.                                         Section 4958 doesn't affect the 
participated in an excess benefit 
transaction where the manager has              Property. With the agreement of the           substantive standards for tax exemption 
opposed the transaction in a manner            applicable tax-exempt organization, a         under section 501(c)(3), 501(c)(4), or 
consistent with the fulfillment of the         disqualified person can make a payment        501(c)(29), including the requirements 
manager's responsibilities to the              by returning the specific property            that the organization be organized and 
organization. For example, a director who      previously transferred in the excess          operated exclusively for exempt 
votes against giving an excess benefit         benefit transaction. The return of the        purposes, and that no part of its net 
would ordinarily not be subject to this tax.   property is considered a payment of cash      earnings inure to the benefit of any 
                                               (or cash equivalent) equal to the lesser      private shareholder or individual. The 
A person participates in a transaction         of:                                           legislative history indicates that in most 
knowingly if the person has actual               The FMV of the property on the date         instances, the imposition of this 
                                               •
knowledge of sufficient facts so that,         the property is returned to the               intermediate sanction will be in lieu of 
based solely upon the facts, the               organization, or                              revocation. The IRS has indicated that 
transaction would be an excess benefit           The FMV of the property on the date         the following factors will be considered 
                                               •
transaction. Knowing doesn't mean              the excess benefit transaction occurred.      (among other facts and circumstances) in 

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determining whether to revoke an • IRS.gov/ITA: The Interactive Tax Schedule J (Form 990). Compensation
applicable tax-exempt organization's Assistant, a tool that will ask you Information.
exemption status where an excess questions and, based on your input,
benefit transaction has occurred. provide answers on a number of tax law Schedule K (Form 990). Supplemental
• The size and scope of the topics. Information on Tax-Exempt Bonds.
organization's regular and ongoing • IRS.gov/Forms: Find forms, Schedule L (Form 990). Transactions
activities that further exempt purposes instructions, and publications. You will With Interested Persons.
before and after the excess benefit find details on the most recent tax
transaction or transactions occurred. changes and interactive links to help you Schedule M (Form 990). Noncash
• The size and scope of the excess find answers to your questions. Contributions.
benefit transaction or transactions • The Online EIN Application IRS.gov/ ( Schedule N (Form 990). Liquidation,
(collectively, if more than one) in relation EIN) helps you get an employer Termination, Dissolution, or Significant
to the size and scope of the identification number (EIN) at no cost. Disposition of Assets.
organization's regular and ongoing • You may also be able to access tax
activities that further exempt purposes. law information in your electronic filing Schedule O (Form 990). Supplemental
• Whether the organization has been software. Information to Form 990 or 990-EZ.
involved in multiple excess benefit Schedule R (Form 990). Related
Getting tax forms and publications.
transactions with one or more persons. Organizations and Unrelated
Go to IRS.gov/Forms to view, download,
• Whether the organization has Partnerships.
or print all of the forms, instructions, and
implemented safeguards that are
publications you may need. Or, you can
reasonably calculated to prevent excess Forms W-2 and W-3. Wage and Tax
go to IRS.gov/OrderForms to place an
benefit transactions. Statement; and Transmittal of Wage and
order.
• Whether the excess benefit Tax Statements.
transaction has been corrected, or the Getting tax publications and instruc- Form W-9. Request for Taxpayer
organization has made good faith efforts tions in eBook format. You can also Identification Number and Certification.
to seek correction from the disqualified download and view popular tax
person(s) who benefited from the excess publications and instructions (including Form 720. Quarterly Federal Excise Tax
benefit transaction. the Instructions for Form 1040) on mobile Return.
devices as eBooks at IRS.gov/eBooks. The Patient-Centered Outcomes
Note. IRS eBooks have been tested
Appendix H. Forms and ! Research fee is imposed on
Publications To File or using Apple's iBooks for iPad. Our CAUTION issuers of specified health
eBooks haven’t been tested on other insurance policies (section 4375) and
Use dedicated eBook readers, and eBook plan sponsors of applicable self-insured
functionality may not operate as health plans (section 4376) for policy and
How To Get Forms and intended. plan years ending on or after October 1,
2012. See Form 720 and section 4376 for
Publications Phone. If you have questions and/or more information.
Internet. You can access the need help completing Form 990 or Form
IRS website at IRS.gov 24 hours 990-EZ, call 877-829-5500. This toll-free
a day, 7 days a week to: telephone service is available Monday In addition to various federal excise taxes
through Friday. that are paid with the filing of Form 720,
• Download forms, including talking tax the Patient-Centered Outcomes
forms, instructions, and publications; Other Forms That May Be Research fee that is imposed on issuers
• Order IRS products online; of specified health insurance policies and
• Research your tax questions online; Required plan sponsors of applicable self-insured
• Search publications online by topic or Schedule A (Form 990). Public Charity health plans is payable annually and
keyword; Status and Public Support. reported on the Form 720 that is filed for
• Use the online Internal Revenue Code, the second quarter of each year, which is
regulations, or other official guidance; Schedule B (Form 990). Schedule of due no later than July 31 of the calendar
• View Internal Revenue Bulletins (IRBs) Contributors. year immediately following the last day of
published in the last few years; and Schedule C (Form 990). Political the policy year or plan year to which the
• Sign up to receive local and national Campaign and Lobbying Activities. fee applies.
tax news by email. Form 926. Return by a U.S. Transferor
Schedule D (Form 990). Supplemental
Financial Statements. of Property to a Foreign Corporation.
How To Get Tax Help Form 940. Employer's Annual Federal
Schedule E (Form 990). Schools.
Unemployment (FUTA) Tax Return.
Coronavirus. Go to IRS.gov/ Schedule F (Form 990). Statement of
Coronavirus for links to information on the Activities Outside the United States. Form 941. Employer's QUARTERLY
impact of the coronavirus, as well as tax Federal Tax Return. Used to report social
relief available for individuals and Schedule G (Form 990). Supplemental security, Medicare, and income taxes
families, small and large businesses, and Information Regarding Fundraising or withheld by an employer and social
tax-exempt organizations. Gaming Activities. security and Medicare taxes paid by an
Getting answers to your tax ques- Schedule H (Form 990). Hospitals. employer.
tions. On IRS.gov, you can get Schedule I (Form 990). Grants and Form 943. Employer's Annual Federal
up-to-date information on current events Other Assistance to Organizations, Tax Return for Agricultural Employees.
and changes in tax law. Governments, and Individuals in the Form 990-T. Exempt Organization
• IRS.gov/Help: A variety of tools to help United States. Business Income Tax Return. Filed
you get answers to some of the most separately for organizations subject to
common tax questions. UBTI that have total gross income from

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all of their unrelated trades or received as a nominee on behalf of the charitable deduction property within 3
businesses of $1,000 or more for the tax another person. years after the date that the donor gave
year. The Form 990-T is also filed to pay the property to the original donee. It
Form 1120-POL. U.S. Income Tax
the section 6033(e)(2) proxy tax. For doesn't matter who gave the property to
Return for Certain Political Organizations.
Form 990, see Part V, line 3, and its the successor donee. It may have been
instructions; for Form 990-EZ, see Part V, Form 1128. Application To Adopt, the original donee or another successor
line 35, and its instructions. Change, or Retain a Tax Year. donee.
Form 990-W. Estimated Tax on Form 2848. Power of Attorney and Form 8283. Noncash Charitable
Unrelated Business Taxable Income for Declaration of Representative. Contributions.
Tax-Exempt Organizations. Form 3115. Application for Change in Form 8300. Report of Cash Payments
Form 1023. Application for Recognition Accounting Method. Over $10,000 Received in a Trade or
of Exemption Under Section 501(c)(3) of Form 3520. Annual Return To Report Business. Used to report cash amounts
the Internal Revenue Code. Transactions With Foreign Trusts and in excess of $10,000 that were received
Form 1023-EZ. Streamlined Application Receipt of Certain Foreign Gifts. in a single transaction (or in two or more
related transactions) in the course of a
for Recognition of Exemption Under Form 4506. Request for Copy of Tax trade or business (as defined in section
Section 501(c)(3) of the Internal Revenue Return. 162).
Code.
Form 4506-A. Request for a Copy of However, if the organization receives
Form 1024. Application for Recognition Exempt or Political Organization IRS a charitable cash contribution in excess
of Exemption Under Section 501(a). Form. of $10,000, it isn't subject to the reporting
requirement since the funds weren't
Form 1024-A. Application for Form 4562. Depreciation and received in the course of a trade or
Recognition of Exemption Under Section Amortization. business.
501(c)(4) of the Internal Revenue Code.
Form 4720. Return of Certain Excise Form 8328. Carryforward Election of
Form 1040. U.S. Individual Income Tax Taxes Under Chapters 41 and 42 of the Unused Private Activity Bond Volume
Return. Internal Revenue Code. Cap.
Form 1040-SR. U.S. Tax Return for Form 5471. Information Return of U.S. Form 8718. User Fee for Exempt
Seniors. Persons With Respect to Certain Foreign Organization Determination Letter
Form 1041. U.S. Income Tax Return for Corporations. Request.
Estates and Trusts. Required of section Form 5500. Annual Return/Report of Form 8821. Tax Information
4947(a)(1) nonexempt charitable trusts Employee Benefit Plan. Employers who Authorization.
that also file Form 990 or 990-EZ. maintain pension, profit-sharing, or other
However, if the trust doesn't have any funded deferred compensation plans are Form 8822-B. Change of Address or
taxable income under subtitle A of the generally required to file Form 5500. This Responsible Party—Business. Used to
Code, it can file Form 990 or 990-EZ, and requirement applies whether or not the notify the IRS of a change in mailing
doesn't have to file Form 1041 to meet its plan is qualified under the Internal address that occurs after the return is
section 6012 filing requirement. If this Revenue Code and whether or not a filed.
condition is met, complete Form 990 or deduction is claimed for the current tax Form 8868. Application for Automatic
990-EZ, and don't file Form 1041. year. Extension of Time To File an Exempt
Form 1096. Annual Summary and Form 5578. Annual Certification of Organization Return.
Transmittal of U.S. Information Returns. Racial Nondiscrimination for a Private Form 8870. Information Return for
Form 1098 series. Information returns School Exempt From Federal Income Transfers Associated With Certain
to report mortgage interest, student loan Tax. Personal Benefit Contracts. Used to
interest, qualified tuition and related Form 5768. Election/Revocation of identify those personal benefit contracts
expenses received, and a contribution of Election by an Eligible Section 501(c)(3) for which funds were transferred to the
a qualified vehicle that has a claimed Organization To Make Expenditures To organization, directly or indirectly, as well
value of more than $500. Influence Legislation. as the transferors for, and beneficiaries
of, those contracts.
Form 1099 series. Information returns Form 7004. Application for Automatic
to report acquisitions or abandonments of Extension of Time To File Certain Form 8871. Political Organization
secured property; proceeds from broker Business Income Tax, Information, and Notice of Section 527 Status.
and barter exchange transactions; Other Returns. Form 8872. Political Organization
cancellation of debt; dividends and
distributions; certain government and Form 8038 series. Tax-exempt bonds. Report of Contributions and
Expenditures.
state qualified tuition program payments; Form 8274. Certification by Churches
taxable distributions from cooperatives; and Qualified Church-Controlled Form 8886. Reportable Transaction
interest payments; payments of long-term Organizations Electing Exemption From Disclosure Statement.
care and accelerated death benefits; Employer Social Security and Medicare Form 8886-T. Disclosure by
miscellaneous income payments; Taxes. Tax-Exempt Entity Regarding Prohibited
distributions from an HSA, Archer MSA,
or Medicare Advantage MSA; original Form 8282. Donee Information Return. Tax Shelter Transaction.
issue discount; distributions from Required of the donee of charitable Form 8899. Notice of Income From
pensions, annuities, retirement or deduction property who sells, Donated Intellectual Property. Used to
profit-sharing plans, IRAs, insurance exchanges, or otherwise disposes of report net income from qualified
contracts, etc.; and proceeds from real donated property within 3 years after intellectual property to the IRS and the
estate transactions. Also, use certain of receiving it. The form is also required of donor.
these returns to report amounts that were any successor donee who disposes of

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Form 8940. Request for Miscellaneous Pub. 946. How To Depreciate Property. 990 or 990-EZ when filed with the IRS
Determination. may not apply when using Form 990 or
Pub. 1771. Charitable 990-EZ in place of state or local report
Form 8963. Report of Health Insurance Contributions—Substantiation and forms. Examples of the IRS dollar
Provider Information. Disclosure Requirements. limitations that don't meet some state
Form 8976. Notice of Intent to Operate Pub. 1828. Tax Guide for Churches and requirements are the normally $50,000
Under Section 501(c)(4). Religious Organizations. gross receipts minimum that creates an
obligation to file with the IRS and the
Form SS-4. Application for Employer Pub. 3079. Tax-Exempt Organizations $100,000 minimum for listing
Identification Number. and Gaming. independent contractors on Form 990,
FinCEN Form 114. Report of Foreign Pub. 3386. Tax Guide for Veterans' Part VII, Section B.
Bank and Financial Accounts. Organizations. Additional information may be re-
Pub. 3833. Disaster Relief, Providing quired. State or local filing requirements
Helpful Publications Assistance Through Charitable can require the organization to attach to
Pub. 15. (Circular E), Employer's Tax Organizations. Form 990 or 990-EZ one or more of the
following.
Guide. Pub. 4220. Applying for 501(c)(3) • Additional financial statements, such
Trust Fund Recovery Penalty. Tax-Exempt Status. as a complete analysis of functional
! If certain excise, income, social Pub. 4221-PC. Compliance Guide for expenses or a statement of changes in
CAUTION security, and Medicare taxes that net assets.
501(c)(3) Public Charities.
must be collected or withheld aren't • Notes to financial statements.
collected or withheld, or these taxes Pub. 4221-PF. Compliance Guide for • Additional financial statements.
aren't paid to the IRS, the trust fund 501(c)(3) Private Foundations. • A report on the financial statements by
recovery penalty can apply. The trust Pub. 4302. A Charity's Guide to Vehicle an independent accountant.
fund recovery penalty can be imposed on Donation. • Answers to additional questions and
all persons (including volunteers) who the other information.
IRS determines were responsible for Pub. 4303. A Donor's Guide to Vehicle
collecting, accounting for, and paying Donation. Each jurisdiction can require the
additional material to be presented on
over these taxes, and who acted willfully Pub. 4386. Compliance Checks. forms they provide. The additional
in not doing so.
Pub. 4573. Group Exemptions. information shouldn't be submitted with
the Form 990 or 990-EZ filed with the
This penalty doesn't apply to volunteer IRS, unless included on Schedule O
unpaid members of any board of trustees Appendix I. Use of Form
(Form 990).
or directors of a tax-exempt organization, 990 or 990-EZ To Satisfy Even if the Form 990 or 990-EZ that
if these members are solely serving in an the organization files with the IRS is
honorary capacity, don't participate in the State Reporting
accepted by the IRS as complete, a copy
day-to-day or financial activities of the of the same return filed with a state won't
organization, and don't have actual Requirements
knowledge of the failure to collect, Some states and local governmental fully satisfy that state's filing requirement
account for, and pay over these taxes. units will accept a copy of Form 990 or if (1) required information isn't provided,
However, the preceding sentence 990-EZ in place of all or part of their own including any of the additional information
doesn't apply if it results in no person financial report forms. The substitution discussed in this Appendix; or (2) the
being liable for the penalty. applies primarily to section 501(c)(3) state determines that the form wasn't
organizations, but some other types of completed by following the applicable
The penalty is equal to the unpaid trust section 501(c) organizations are also Form 990 or 990-EZ instructions or
fund tax. See Pub. 15 (Circular E) for affected. If the organization uses Form supplemental state instructions. In that
more details, including the definition of 990 or 990-EZ to satisfy state or local case, the state may ask the organization
responsible persons. filing requirements, such as those under to provide the missing information or to
state charitable solicitation acts, note the submit an amended return.
Pub. 15-A. Employer's Supplemental following discussions. Use of audit guides may be required.
Tax Guide.
Determine state filing requirement. To ensure that all organizations report
Pub. 463. Travel, Gift, and Car The organization can consult the similar transactions uniformly, many
Expenses. appropriate officials of all states and states require that contributions, gifts,
Pub. 525. Taxable and Nontaxable other jurisdictions in which it does grants, similar amounts, and functional
Income. business to determine their specific filing expenses be reported according to the
requirements. Doing business in a AICPA Audit and Accounting Guide,
Pub. 526. Charitable Contributions. jurisdiction can include: Not-for-Profit Entities (2018),
Pub. 538. Accounting Periods and • Soliciting contributions or grants by supplemented, as applicable, by the
Methods. mail or otherwise from individuals, Standards of Accounting and Financial
businesses, or other charitable Reporting for Voluntary Health and
Pub. 557. Tax-Exempt Status for Your organizations; Welfare Organizations issued jointly by
Organization. • Conducting programs; the National Health Council, Inc., the
Pub. 561. Determining the Value of • Having employees within that National Assembly of Voluntary Health
Donated Property. jurisdiction; and Social Welfare Organizations, and
• Maintaining a checking account; or the United Way of America (1998).
Pub. 598. Tax on Unrelated Business • Owning or renting property there. Donated services and facilities. Even
Income of Exempt Organizations.
Monetary tests can differ. Some or all though donated services and facilities
Pub. 892. How to Appeal an IRS of the dollar limitations applicable to Form may be reported as items of revenue and
Decision on Tax-Exempt Status. expense in certain circumstances, many

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states and the IRS don't permit the • Dues statements, organization must file Form 8899 for any
inclusion of those amounts in Parts VIII • Fundraising solicitations, tax year that includes any part of the
and IX of Form 990, Part I of Form • Tickets, 10-year period beginning on the date of
990-EZ, or (except for donations by a • Receipts, or contribution but not for any tax years in
governmental unit) in Schedule A (Form • Other evidence of payments received which the legal life of the qualified
990). The optional reporting of donated in connection with fundraising activities. intellectual property has expired or the
services and facilities is discussed in the property failed to produce net income.
instructions for Part III of Form 990. IF... THEN... A donee organization reports all
income from donated qualified
Amended returns. If the organization the it must keep samples of the intellectual property as income other than
submits supplemental information or files organization advertising copy.
an amended Form 990 or 990-EZ with advertises its contributions (for example, royalty
the IRS, it must also send a copy of the fundraising income from a patent). A donee isn't
information or amended return to any events required to report as contributions on
Form 990 (including statements) any of
state with which it filed a copy of Form the it must keep samples of scripts, the additional deductions claimed by
990 or 990-EZ originally to meet that organization transcripts, printouts of emails
state's filing requirement. If a state uses radio, and web pages, or other donors under section 170(m)(1). See
requires the organization to file an television, or evidence of solicitations in the Pub. 526.
amended Form 990 or 990-EZ to correct Internet to media. Motor vehicles, boats, and
conflicts with the Form 990 or 990-EZ solicit airplanes. Special rules apply to
instructions, the organization must also contributions charitable contributions of motor
file an amended return with the IRS. the it must keep samples of the vehicles, boats, or airplanes with a
Method of accounting. Most states organization fundraising materials used by claimed value of more than $500. See
uses outside the outside fundraisers. Form 990, Part V, line 7h; section 170(f)
require that all amounts be reported fundraisers (12); Pub. 4302, A Charity’s Guide to
based on the accrual method of Vehicle Donation; and the Instructions for
accounting. See also General Instruction Form 1098-C, Contributions of Motor
D, earlier. For each fundraising event, the Vehicles, Boats, and Airplanes.
Time for filing can differ. The deadline organization must keep records to show
for filing Form 990 or 990-EZ with the IRS the portion of any payment received from Substantiation and disclosure
differs from the time for filing reports with patrons that isn't deductible; that is, the requirements for charitable
some states. retail value of the goods or services contributions.
received by the patrons. See Disclosure Recordkeeping for cash, check, or
Public inspection. The Form 990 or statement for quid pro quo contributions, other monetary charitable gifts. To
990-EZ information made available for later. deduct a contribution of a cash, check, or
public inspection by the IRS can differ
from that made available by the states. Noncash contributions. Form 990 other monetary gift (regardless of the
schedules. An organization may be amount), a donor must maintain a bank
Appendix J. required to file Schedule M to report record or a written communication from
certain noncash (property) contributions; the donee organization showing the
Contributions see the instructions for Schedule M on donee's name, date, and amount of the
This Appendix discusses certain federal who must file. Also, an organization that contribution. See section 170(f)(17) and
tax rules that apply to exempt files Schedule B must report certain Regulations section 1.170A-15 for more
organizations and donors for information on noncash contributions. information. In the case of a text
message contribution, the donor's phone
contributions. See also Pub. 526, Dispositions of donated property. bill meets the section 170(f)(17)
Charitable Contributions; and Pub. 1771, If an organization receives a charitable recordkeeping requirement of a reliable
Charitable Contributions—Substantiation contribution of property and within 3 written record if it shows the name of the
and Disclosure Requirements. years sells, exchanges, or otherwise donee organization and the date and
Schedule B (Form 990). Many disposes of the property, the organization amount of contribution.
organizations that file Form 990, 990-EZ, may need to file Form 8282, Donee
or 990-PF must file Schedule B to report Information Return. See Form 990, Part Acknowledgment to substantiate
on tax-deductible and non-tax-deductible V, lines 7c and 7d. charitable contributions. A donee
organization should be aware that a
contributions. See Schedule B and its Donated property over $5,000. If the donor of a charitable contribution of $250
instructions to determine whether organization received from a donor a or more (including a contribution of
Schedule B must be filed, and for the partially completed Form 8283, Noncash unreimbursed expenses) can't take an
public inspection rules applicable to that Charitable Contributions, the donee income tax deduction unless the donor
form. organization should generally complete obtains the organization’s
the Form 8283 and return it so the donor acknowledgment to substantiate the
Solicitation of nondeductible contri- can get a charitable contribution charitable contribution. See section
bution. See the instructions for Form deduction. The organization should keep 170(f)(8) and Regulations section
990, Part V, lines 6a and 6b, for rules on a copy for its records. See Form 8283 for 1.170A-13(f). A charitable organization
public notice of nondeductibility when more details. that receives a payment made as a
soliciting nondeductible contributions. Qualified intellectual property. An contribution is treated as the donee
Keeping fundraising records for organization described in section 170(c) organization for this purpose even if the
tax-deductible contributions. A (except a private foundation) that organization (according to the donor’s
section 501(c) organization that is eligible receives or accrues net income from a instructions or otherwise) distributes the
to receive tax-deductible contributions qualified intellectual property contribution amount received to one or more charities.
under section 170(c) must keep sample must file Form 8899, Notice of Income
copies of its fundraising materials, such From Donated Intellectual Property. See The organization's acknowledgment
as: Form 990, Part V, line 7g. The must:

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1. Be written; The organization’s disclosure The dollar amounts given above
2. Be contemporaneous; statement must: ! are applicable to tax year 2022
3. State the amount of any cash it 1. Be written; CAUTION under Rev. Proc. 2021-45,
2021-48 I.R.B.764, section 3.34. They
received; 2. Estimate in good faith the value of are adjusted annually for inflation.
4. State: the organization’s goods or services
given in return for the donor’s When a donee organization provides
a. Whether the organization gave the contribution; a donor only with goods or services
donor any intangible religious benefits
(no valuation needed), and 3. Describe, but need not value, having insubstantial value under Rev.
certain goods or services given to the Proc. 2021-45 (and any successor
b. Whether the organization gave the donor’s employees or partners; and documents), the contemporaneous
donor any goods or services in return for written acknowledgment may indicate
the donor’s contribution (a quid pro quo 4. Inform the donor that a charitable
contribution); and contribution deduction is limited as that no goods or services were provided
follows. in exchange for the donor’s payment.
5. Describe goods or services the Certain membership benefits. Other
organization: Donor’s contribution goods or services that are disregarded
a. Received (no valuation needed), Less for substantiation and disclosure
and The organization’s money, goods, and purposes are annual membership
services given in return benefits offered to a taxpayer in
b. Gave (good faith estimate of value Equals exchange for a payment of $75 or less
needed). Donor’s deductible charitable per year that consist of:
If the organization accepts a contribution. 1. Any rights or privileges that the
contribution in the name of one of its Exceptions. No disclosure statement taxpayer can exercise frequently during
activities or programs, then indicate the is required if the organization gave only: the membership period such as:
organization's name in the 1. Goods or services with a. Free or discounted admission to
acknowledgment as well as the insubstantial value, the organization's facilities or events, or
program's name. For example: “Thank
2. Certain membership benefits,
you for your contribution of $300 to b. Free or discounted parking; or
(organization's name) made in the name 3. Goods or services described in (1) 2. Admission to events that are:
of our Special Relief Fund program. No or (2) given to the employees of a donor
goods or services were provided in organization or the partners of a donor a. Open only to members, and
exchange for your contribution.” partnership, or b. Within the low-cost article
Similarly, if a domestic organization 4. Intangible religious benefits. limitation, per person.
owns and controls a domestic These exceptions are defined below. Example 1. E offers a basic
disregarded entity, and the disregarded See also Regulations sections 1.170A-1, membership benefits package for $75.
entity receives a contribution, then 1.170A-13, and 1.6115-1. The package gives members the right to
indicate the organization's name in the buy tickets in advance, free parking, and
acknowledgment as well as the Certain goods or services disregar- a gift shop discount of 10%. E’s $150
relationship with the disregarded entity. ded for substantiation and disclosure preferred membership benefits package
For example: “Thank you for your purposes. also includes a $20 poster. Both the
contribution of $300 to (organization's Goods or services with basic and preferred membership
name) made in the name of (name of insubstantial value. Generally, under packages are for a 12-month period and
disregarded entity), which is treated as a section 170, the deductible amount of a include about 50 productions. E offers F,
disregarded entity of (organization's contribution is determined by taking into a patron of the arts, the preferred
name) for federal tax purposes. No account the FMV, not the cost to the membership benefits in return for a
goods or services were provided in charity, of any benefits that the donor payment of $150 or more. F accepts the
exchange for your contribution.” See received in return. However, the cost to preferred membership benefits package
Notice 2012-52, 2012-35 I.R.B. 317. the charity may be used in determining for $300. E’s written acknowledgment
Exception. The written whether the benefits are insubstantial. satisfies the substantiation requirement if
acknowledgment need not include a See Cost basis next. it describes the poster, gives a good faith
good faith estimate of value for goods or Cost basis. If a taxpayer makes a estimate of its FMV ($20), and disregards
services given to the donor if they are: payment of $58.50 or more to a charity the remaining membership benefits.
1. Goods or services with and receives only token items in return, Example 2. In Example 1, if F
insubstantial value, the items have insubstantial value if they: received only the basic membership
• Bear the charity’s name or logo, and package for its $300 payment, E’s
2. Certain membership benefits, • Have an aggregate cost to the charity acknowledgment need state only that no
3. Goods or services described in (1) of $11.70 or less (low-cost article amount goods or services were provided.
or (2) given to the employees of a donor of section 513(h)(2)).
organization or the partners of a donor FMV basis. If a taxpayer makes a Example 3. G Theater Group
partnership, or payment to a charitable organization in a performs four plays. Each play is
4. Intangible religious benefits. fundraising campaign and receives performed twice. Nonmembers can
benefits with an FMV of not more than purchase a ticket for $15. For a $60
These exceptions are defined below. 2% of the amount of the payment, or membership fee, however, members are
Disclosure statement for quid pro $117, whichever is less, the benefits offered free admission to any of the
quo contributions. If the organization received have insubstantial value in performances. H makes a payment of
receives a quid pro quo contribution of determining the taxpayer’s contribution. $350 and accepts this membership
benefit. Because of the limited number of
more than $75, the organization must performances, the membership privilege
provide a disclosure statement to the can't be exercised frequently. Therefore,
donor. See section 6115. G’s acknowledgment must describe the

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free admission benefit and estimate its • The due date (including extensions) goods or services that aren't generally
value in good faith. for filing the donor’s original return for that available in a commercial transaction
Certain goods or services provided year. may be determined by reference to the
to donor’s employees or partners. Substantiation of payroll FMV of similar or comparable goods or
Certain goods or services provided to contributions. An organization may services. Goods or services may be
employees of donor organizations or substantiate an employee’s contribution similar or comparable even though they
partners of donor partnerships may be by deduction from its payroll by: don't have the unique qualities of the
disregarded for substantiation and • A pay stub, Form W-2, or other goods or services that are being valued.
disclosure purposes. Nevertheless, the document showing a contribution to a Goods or services. Goods or
donee organization's disclosure donee organization, together with services include:
statement must describe the goods or • A pledge card or other document from • Cash,
services. A good faith estimate of value the donee organization that shows its • Property,
isn't needed. name. For contributions of $250 or more, • Services,
Example. Museum J offers a basic the document must state that the donee • Benefits, and
membership benefits package for $40. It organization provides no goods or • Privileges.
includes free admission and a 10% gift services for any payroll contributions. In consideration for. A donee
shop discount. Corporation K makes a The amount withheld from each payment organization provides goods or services
$50,000 payment to J and in return, J of wages to a taxpayer is treated as a in consideration for a taxpayer’s payment
offers K’s employees free admission, a separate contribution. if, at the time the taxpayer makes the
t-shirt with J’s logo that costs J $4.50, Substantiation of matched payment to the donee organization, the
and a 25% gift shop discount. Because payments. If a taxpayer’s payment to a taxpayer receives, or expects to receive,
the free admission is a privilege that can donee organization is matched by goods or services in exchange for that
be exercised frequently and is offered in another payor, and the taxpayer receives payment.
both benefit packages, and the value of goods or services in consideration for its Goods or services a donee
the t-shirts is insubstantial, Museum J's payment and some or all of the matching organization provides in consideration for
disclosure statement need not value or payment, those goods or services will be a payment by a taxpayer include goods
mention the free admission benefit or the treated as provided in consideration for or services provided in a year other than
t-shirts. However, because the 25% gift the taxpayer’s payment and not in the year in which the donor makes the
shop discount to K’s employees differs consideration for the matching payment. payment to the donee organization.
from the 10% discount offered in the Disclosure statement. An Intangible religious benefits.
basic membership benefits package, J's organization must provide a written Intangible religious benefits are provided
disclosure statement must describe the disclosure statement to donors who only by organizations organized
25% discount, but need not estimate its make a quid pro quo contribution in exclusively for religious purposes.
value. excess of $75 (section 6115). This Examples include:
requirement is separate from the written
Definitions substantiation acknowledgment a donor • Admission to a religious ceremony;
Substantiation. It is the responsibility needs for deductibility purposes. While, and
of the donor: in certain circumstances, an organization • De minimis tangible benefits, such as
• To value a donation, and may be able to meet both requirements wine provided in connection with a
• To obtain an organization's written with the same written document, an religious ceremony.
acknowledgment substantiating the organization must be careful to satisfy the Penalties. A charity that knowingly
donation. section 6115 written disclosure statement provides a false substantiation
requirement in a timely manner because acknowledgment to a donor may be
There is no prescribed format for the of the penalties involved. subject to the penalties under section
organization's written acknowledgment of Quid pro quo contribution. A quid 6701 and/or section 7206(2) for aiding
a donation. Letters, postcards, or pro quo contribution is a payment that is and abetting an understatement of tax
computer-generated forms may be made both as a contribution and as a liability.
acceptable. The acknowledgment must, payment for goods or services provided Charities that fail to provide the
however, provide sufficient information to by the donee organization. required disclosure statement for a quid
substantiate the amount of the deductible Example. A donor gives a charity pro quo contribution of more than $75 will
contribution. The organization may either: $100 in consideration for a concert ticket incur a penalty of $10 per contribution,
• Provide separate statements for each valued at $40 (a quid pro quo not to exceed $5,000 per fundraising
contribution of $250 or more, or contribution). In this example, $60 would event or mailing. The charity may avoid
• Furnish periodic statements be deductible. Because the donor’s the penalty if it can show that the failure
substantiating contributions of $250 or payment exceeds $75, the organization was due to reasonable cause (section
more. must furnish a disclosure statement even 6714).
Separate contributions of less than though the taxpayer’s deductible amount
$250 aren't subject to the requirements of doesn't exceed $75. Separate payments Appendix K. Reporting
section 170(f)(8), whether or not the sum of $75 or less made at different times of
of the contributions made by a taxpayer the year for separate fundraising events Information for Section
to a donee organization during a tax year won't be aggregated for purposes of the
equals $250 or more. $75 threshold. 501(c)(21) Black Lung
Contemporaneous. A written Good faith estimate. An organization Trusts
acknowledgment is contemporaneous if may use any reasonable method in For tax years beginning before January
the donor obtains it on or before the making a good faith estimate of the value 1, 2021, section 501(c)(21) black lung
earlier of: of goods or services provided by that trusts that could not use Form 990-N,
• The date the donor files the original organization in consideration for a e-Postcard (see Who Must File, earlier),
return for the tax year in which the taxpayer’s payment to that organization. used Form 990-BL to meet the reporting
contribution was made, or A good faith estimate of the value of requirements of section 6033. A section

2022 Instructions for Form 990 -95-

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501(c)(21) black lung trust, trustee, or    Section 501(c)(21) Black Lung 
disqualified person liable for section 4951                       Trusts                           Photographs of Missing 
or 4952 excise taxes also used Form                                                                Children
990-BL to report and pay those taxes.               Form 990-BL                   Form 990         The Internal Revenue Service is a proud 
For tax years beginning after               Heading  FMV of the        Part X,    Check the        partner with the National Center for 
December 31, 2020, section 501(c)(21)       Area     trust's assets    Balance    box at the top   Missing & Exploited Children® 
                                                     at the            Sheet      of Part X and 
trusts will use Form 990 instead of Form             beginning of                 include a note   (NCMEC). Photographs of missing 
990-BL to meet section 6033 reporting                the operator's               on               children selected by the Center may 
requirements. A section 501(c)(21) black             tax year                     Schedule O       appear in instructions on pages that 
                                                     within which                 (Form 990) 
lung trust, trustee, or disqualified person          the trust's tax              providing the    would otherwise be blank. You can help 
liable for section 4951 or 4952 excise               year begins.                 FMV at the       bring these children home by looking at 
taxes will use Form 6069 to report and                                            beginning of     the photographs and calling 
pay sections 4951 and 4952 excise                                                 the operator’s   1-800-THE-LOST (1-800-843-5678) if 
                                                                                  year within 
taxes.                                                                            which the        you recognize a child.
                                                                                  trust’s year 
In general, a section 501(c)(21) trust                                            begins. 
will complete Form 990 in the same          Part I,  Contributions  Part VIII,    Enter the total 
manner as any other organization            Analysis of  received      Statement of  contributions 
required to file Form 990, including        Revenue  under section  Revenue,      received 
(without limitation) schedules or forms     and      192 from the      Line 1f    under section 
                                            Expenses,  coal mine                  192 from the 
identified upon completion of Part IV,      Line 1   operator who                 coal mine 
Checklist of Required Schedules; or Part             established                  operator who 
V, Statements Regarding Other IRS                    the trust.                   established 
Filings and Tax Compliance.                                                       the trust.
                                            Part I,  Interest on       Part VIII, Investment 
The following chart is intended to help     Analysis of  securities of Statement of  income 
section 501(c)(21) black lung trusts        Revenue  the U.S.,         Revenue,   (including 
identify some of the key lines on Form      and      state, and        Line 3     dividends, 
                                            Expenses,  local                      interest, and 
990 that correspond with certain lines of   Lines 2a governments,                 other similar 
Form 990-BL, especially a heading block     and 2b   described in                 amounts). 
item and in Part I.                                  section 501(c)
                                                     (21)(D)(ii).
                                            Part I,  Contributions  Part IX,      Grants and 
                                            Analysis of  to the Federal  Statement of  other 
                                            Revenue  Black Lung        Functional assistance to 
                                            and      Disability        Expenses,  domestic 
                                            Expenses,  Trust Fund.     Line 1     organizations 
                                            Line 4                                and domestic 
                                            Part I,  Premiums                     governments. 
                                            Analysis of  for insurance            (Detail 
                                            Revenue  to cover                     reported on 
                                            and      liabilities                  Schedule I 
                                            Expenses,  described in               (Form 990).) 
                                            Line 5   section 
                                                     501(c)(21)(A)
                                                     (i)(I).
                                            Part I,  Other             Part IX,   Grants  and 
                                            Analysis of  payments to   Statement of  other 
                                            Revenue  or for the        Functional assistance  to 
                                            and      benefit of        Expenses,  domestic 
                                            Expenses,  eligible coal   Line 2     individuals. 
                                            Line 6   miners,                      (Detail 
                                                     retired                      reported  on 
                                                     miners, or                   Schedule  I 
                                                     beneficiaries.               (Form 990).)

                                                                       -96-                                Instructions to Form 990

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Index
 
                                         Appendix I, Use of Form 990 or         CEO  21
$10,000–per-item exception     27          990-EZ To Satisfy State Reporting    CEO, executive director, or top 
$10,000–per-related organization           Requirements    92                   management official      55
  exception   27                         Appendix J, Contributions 93           Certified historic structure    55
35% controlled entity   16 53,           Appendix K, Reporting Information for  Change of address   91
                                           Section 501(c)(21) Black Lung        Changes in net assets   92
A                                          Trusts 95                            Charitable risk pools 2
Accountable plan     19 53,            Applicable tax-exempt                    Child care organizations   2
                                         organization   53 85, 
Accountant   50                                                                 Children 96
                                       Application for recognition of 
Accounting:                              exemption   91                         Church  2 55, 
  Fees  45                             Application pending   8                  Church-affiliated organization             3
  Period 4                             Art 12 53,                               Closely held stock 55
Accounting fees  45                    Articles of incorporation  21            Club 16
Accounting period    4 8,              ASC 2016–14   53                         Code(s) 3
Accounts payable     49                ASC 740   53                             Collectibles 55
Accounts receivable     48             ASC 958   12 53,                         Collections of works of art, historical 
Accrual 5                              Assessments   38                         treasures, and other similar 
                                                                                assets   55
Activities 10                          Asset(s):                                College 78
Activities conducted outside the         Net 49                                 Committee  3
  United States  53
                                         Total 49
Activities outside the United                                                   Compensation   13 25 36 55 82, , ,       , 
  States   53                          Assistance to individuals   44           Current officers  45
Address:                               Attachments   7                          Disqualified persons  25 45, 
  Change in   8                        Attorney  10                             Former officers   25
  Website  9                           Audit 54 84,                             Other persons   25
Address Change       8                 Audit committee  19 54,                  Reasonable     87
Administrative  19                     Audit guides  92                         Reportable    27
Advance ruling period     4            Audited financial statements   12 54,    Table   32
Advertising  46                        Automatic revocation    6                Compilation (compiled financial 
Affiliate/affiliates 47 84,                                                     statements)    12 55, 
  Expenses   46                        B                                        Completing the heading   8
  Payments   46                        Backup withholding    15                 Conflict of interest policy 56
  Purchases   46                       Balance sheet 47                         Conflicts of interest policy 21 23, 
  State or national organizations 46   Bank account  15                         Conservation easement    12 56, 
Affiliated organizations    86         Bank or financial institution trustee    Consolidated financial statement            12, 
Allocations:                             Exception   30                         83
  Grants, and  11                      Benefits:                                Contemporaneous    87
Alternate test 78                        Disregarded 31                         Contracts 88
Amended Return       8                   Employee   45                          Contributing employer    63 71, 
  Description of amendment     6         Members    44 88,                      Contributions  11 37 39 56, , , 
  Name change amendment        6         Membership  40                         Disclosure statement    15
Annual information return   79         Bingo 42 54,                             Donation of services  38
Anti-abuse rule 78                     Board designated endowment               Donor advised funds     87
Appendix:                                (quasi)  12                            Government     38
  Appendix A, Exempt Organizations     Board-designated endowment           54  Government grants     38
  Reference Chart       76             Bond issue   40 54,                      Membership dues     11 38, 
  Appendix B, How to Determine         Bonds, tax-exempt   49                   Noncash    39
  Whether an Organization's Gross      Bonus 88                                 Nondeductible    15
  Receipts Are Normally $50,000 (or    Book value   48                          Quid pro quo   15
  $5,000) or Less      77              Books of account    5                    Contributor  1
  Appendix C, Special Gross Receipts   Business activities 39                   Contributors, Schedule of   39
  Tests for Determining Exempt         Business Activity Codes    52            Control 14 57, 
  Status of Section 501(c)(7) and      Business code    40                      Controlled entity 14 57, 
  501(c)(15) Organizations     77
  Appendix D, Public Inspection of     Business relationship   21 54,           Controlling organization:
  Returns     78                                                                Section 512(b)(13)  2
  Appendix E, Group Returns—           C                                        Controlling organization under 
  Reporting Information on Behalf of   Calendar year 4                          section 512(b)(13)    58
  the Group     82                     Capital contributions   16               Cooperative service organizations           2
  Appendix F, Disregarded Entities and Capital gains 40                         Copies  7
  Joint Ventures—Inclusion of          Capital stock accounts  50               Core form 58
  Activities and Items      83                                                  Corporation   9
                                       Capital surplus  50
  Appendix G, Section 4958 Excess                                               Credit counseling services               58
  Benefit Transactions      85         Cash  47
  Appendix H, Forms and Publications   Cash contributions  54                   Current year  58
  to File or Use     90                Cash receipts and disbursements         5
                                       Central organization  6 55, 

Instructions for Form 990                               -97-

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                                         EIN 60                                    Government agencies     39
D                                        Email subscription    1                   Initiation 78
De minimis fringe benefit   87           Employee    61                            Legal   45
Debt management plan services         58 Employee benefit plan    4                Membership     77
Defeasance escrow      40 58,            Employee benefits     45                  Registration   39
Deferred charges     48                  Employee(s)    26                         Figuring gross receipts 77
Deferred compensation      58            Employees, key    26                      FIN 48 83
Deferred revenue     49                  Employer identification number (EIN):     FIN 48 (ASC 740)  62
Defined benefit plan   31                  Disregarded entities   84               Final return 6 8, 
  Nonqualified  31                         Section 501(c)(9) organizations 9       Financial account  15
  Qualified 31                           Endowment fund      12 61,                Financial statements  62
Defined contribution plan:               Endowment funds     12                    Fiscal year 4 62, 
  Qualified 31                           EO Determinations     10                  Five highest compensated 
Dependent care assistance      32        Equipment   48                            employees      25
Depreciation  47                         Escrow or custodial account     49 61,    Fixed payment    88
Determination letter   3                 Estates 37                                FMV 14 18 19 22 37 38 40 42 47, , , , , , - , , 
Direct expenses  41                      Estimate, reasonable     9                50 59 72 86 88 89 94 96, , , , , , -
Director 13 58,                          Excess benefit transaction   61 85 87, -  Foreign 15
Director or trustee  26 58,                Churches  89                            Accounts     15
Disclosure  15                             Correction 89                           Organization   3
  Conflict of interest 23                  Donor advised funds    89               Foreign government   62
  Disqualified person(s)  20               Excess payment    89                    Foreign individual  62
  Excess business holdings    16           Excise tax 88                           Foreign organization  62
  Statement 16                             Insufficient payment   89               Form 8963, Report of Health 
Disclosure of excess business              Revenue sharing transactions   89       Insurance Provider Information                92
  holdings  16                             Revocation of exemption    89           Form 8976, Notice of Intent to 
                                                                                   Operate Under Section 501(c)
Disqualified person    58                  Section 4958 85                         (4)  92
Disqualified persons    86               Excess business holdings     16           Forms:
Disregarded benefits    31 32,           Excise taxes 88                           FinCEN Form 114      92
Disregarded entities    7 28 83, ,       Executive director  24                    Form 1023-EZ, Streamlined 
Disregarded entity or entities     59    Exempt bond    61                             Application for Recognition of 
Dissolution 84                           Exempt function     39                        Exemption Under Section 501(c)(3) 
Distributions 45                         Exempt organizations, types of    76          of the Internal Revenue Code.         91
Dividends 39                             Exempt purposes     10 21 43, ,           Form 1023, Application for 
Document retention and destruction       Expenses    40                                Recognition of Exemption Under 
  policy 23                                Allocating indirect 43                      Section 501(c)(3)  91
Domestic government      59                Direct 41                               Form 1024-A, Application for 
                                                                                       Recognition of Exemption under 
Domestic individual    59                  Functional 42                               Section 501(c)(4) of the Internal 
Domestic organization     60               Fundraising  41                             Revenue Code     91
Donations 38                               Indirect expenses   43                  Form 1024, Application for 
  Of services 38                           Management and general     43               Recognition of Exemption Under 
  Of use of materials, equipment or        Occupancy    46                             Section 501(a)   91
  facilities  38                           Political 11                            Form 1040-SR, U.S.Income Tax 
  Of vehicles 16                           Postage   46                                Return for Seniors  91
Donor advised fund     60                  Printing  46                            Form 1040, U.S. Individual Income 
Donor advised fund(s):                     Program service   43 47,                    Tax Return    91
  Disqualified person   86                 Shipping  46                            Form 1041, U.S. Income Tax Return 
                                                                                       for Estates and Trusts 91
  Donor advisor 16                         Supplies  46                            Form 1065, U.S. Return of Partnership 
  Exceptions  89                           Telephone  46                               Income    4
  Excess benefit transaction   87        Extension of time to file  6              Form 1096, Annual Summary and 
  Grants 87                                                                            Transmittal of U.S. Information 
  Sponsoring organization   2            F                                             Returns   91
Donor advisor   60                       Facility/facilities 10                    Form 1098 series     91
Donor contributions:                     Facts and circumstances      81           Form 1120–POL, U.S. Income Tax 
  Acknowledgment     16                  Fair market value (FMV)    62                 Return for Certain Political 
                                                                                       Organizations   91
Donor-Imposed Restriction      60        Family:
                                                                                   Form 1128, Application To Adopt, 
Donor-Restricted Endowment                 Family member     86                        Change or Retain a Tax Year           91
  fund 60
Dues 38                                  Family member, family                     Form 2848, Power of Attorney and 
                                           relationship 62                             Declaration of Representative         91
  Club 32                                FASB ASC 958   37 49,                     Form 3115, Application for Change in 
  Membership    40 47,                   Federal unemployment tax (FUTA)        90     Accounting Method   91
  Paid to affiliates 46                  Federated fundraising agencies    38      Form 3520, Annual Return To Report 
                                         Federated fundraising                         Transactions with Foreign Trusts 
E                                          organizations     44                        and Receipt of Certain Foreign 
e-Postcard (see also Form 990-N)      77 Fees 45                                       Gifts 91
Economic benefit     86                    Accounting   45                         Form 4506–A, Request for a Copy of 
  Disregarded   88                         Copies 80                                   Exempt or Political Organization 
  Nontaxable fringe benefits  88           Fundraising  45                             IRS Form   91

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Form 4506, Request for Copy of Tax    Form 8940, Request for                 Goods sold, cost of 42
Return 91                               Miscellaneous Determination,        Governance  85
Form 4562, Depreciation and             Request for Miscellaneous           Governing body     63 84, 
Amortization 91                         Determination, under Section 507,   Governing documents       22
Form 4720, Return of Certain Excise     509(a), 4940, 4942, 4945, and 
Taxes Under Chapters 41 and 42 of       6033 of the Internal Revenue        Government:
the Internal Revenue Code   91          Code   92                            Agency   39
Form 5471, Information Return of U.S. Form 926, Return by a U.S. Transferor  Contracts  39
Persons With Respect to Certain         of Property to a Foreign             Contributions   38
Foreign Corporations 91                 Corporation   90                     Fees  39
Form 5500, Annual Return/Report of    Form 940, Employer's Annual Federal    Grants   38 43, 
Employee Benefit Plan  91               Unemployment (FUTA) Tax              Official 46
Form 5578, Annual Certification of      Return     90                        Organization   3
Racial Nondiscrimination for a        Form 941, Employer's Quarterly        Government official  63
Private School Exempt From              Federal Tax Return   90
Federal income Tax. 91                Form 943, Employer's Annual Tax       Governmental issuer     40 63, 
Form 5768, Election/Revocation of       Return for Agricultural             Governmental unit    49 63, 
Election by an Eligible Section         Employees     90                    Governmental Unit    63
501(c)(3) Organization To Make        Form 990-PF, Return of Private        Grants 11 37 44, , 
Expenditures To Influence               Foundation or Section 4947(a)(1)     Allocations, and  11
Legislation 91                          Nonexempt Charitable Trust           Contributions   11
Form 7004, Application for Automatic    Treated as a Private Foundation 4    Government contributors    38
Extension of Time to File Certain     Form 990-T, Exempt Organization        Payable  49
Business Income Tax, Information,       Business Income Tax Return   90      Receivable   48
and Other Returns 91                  Form 990-W, Estimated Tax on          Grants and other assistance                  63
Form 720, Quarterly Federal Excise      Unrelated Business Taxable 
Tax Return  90                          Income for Tax-Exempt               Grants and other assistance outside 
Form 8038 series, Tax Exempt            Organizations     91                 the United States   12 13, 
Bonds  91                             Form 990–EZ, Short Form Return of     Gross proceeds     64
Form 8274, Certification by Churches    Organization Exempt From Income     Gross receipts   64 77, 
and Qualified Church-Controlled         Tax   9                              $50,000 or less   77
Organizations Electing Exemption      Form 990–N, Electronic Notice          Acting as agent   77
from Employer Social Security and       (e-Postcard) for Tax-Exempt          Figuring 77
Medicare Taxes  91                      Organizations Not Required To File  Gross receipts test:
Form 8282, Donee Information            Form 990 or 990–EZ      2            $5,000   77
Return 91                             Form SS-4, Application for Employer    $50,000  77
Form 8283, Noncash Charitable           Identification Number   92
Contributions 91                      Form W-2, Wage and Tax                Gross rents 40
Form 8300, Report of Cash Payments      Statement     90                    Gross revenue    14
Over $10,000 Received in a Trade      Forms and publications 14             Gross sales price  40
or Business 91                        Foundations  26                       Group exemption    64 80, 
Form 8328, Carryfoward Election of    Fringe benefits 88                     Central/parent organization                 80
Unused Private Activity Bond          De minimis   87                       Group return  64 82, 
Volume Cap   91                       Nontaxable   88
Form 8718, User Fee for Exempt        Functional expenses    42             H
Organization Determination Letter     Allocating indirect 43                Heading  8
Request 91
Form 8821, Tax Information            Fundraising  43                       Health benefits  31
Authorization 91                      Management and general      43        Helpful hints 2
Form 8822-B, Change of Address or     Program service 43                    Highest compensated employee                   64, 
Responsible Party—Business        91  Fund Balances   49 50,                 84
Form 8868, Application for Automatic  Fundraising  38 62,                   Historical treasure  12 64, 
Extension of Time to File an          Activities   12                       Hospital 83
Exempt Organization Return     91     Events  38                            Hospital (or cooperative hospital 
Form 8870, Information Return for     Expenses     43                        service organization)     64
Transfers Associated With Certain     Fees  45                              Hospital organization   64
Personal Benefit Contracts  91        Records for tax deductible            Hospital/hospital facility  64
Form 8871, Political Organization       contributions 7                     Hours per week   29
Notice of Section 527 Status   91     Fundraising activities 62             Household goods    64
Form 8872, Political Organization     Fundraising events  41 63, 
Report of Contributions and                                                 I
Expenditures  91                      Funds 50
Form 8886–T, Disclosure by                                                  Income:
Tax-Exempt Entity Regarding           G                                      Exempt function   11
Prohibited Tax Shelter                GAAP  63                               Investment   40
Transaction 91                        Gaming 42 63,                          Rental   39
Form 8886, Reportable Transaction     GEN (Group exemption number)   9       Unrelated business  15
Disclosure Statement 91                                                     Incomplete return  6
                                      Generally accepted accounting 
Form 8899, Notice of Income From      principles   11                       Independent contractor    37 64, 
Donated Intellectual Property  91                                           Independent voting member of 
                                      Generally accepted accounting 
                                      principles/GAAP     63                 governing body      19 65, 
                                      Gifts 37 39,                          Indoor tanning services   18
                                      Goods 41                              Information return  79
                                      Goods or services   41                Information technology    46

2022 Instructions for Form 990                        -99-

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Initial contract 65 88,                   Assessments     38                  Pension plan contributions                 45
Instant bingo  42 65,                     Benefits 40                         Personal benefit contracts 16
Institutional trustee 26 65,              Dues  38 47,                        Phone help  1
Insurance   47                          Merger, articles of  7                Photographs of Missing Children                   96
Insurance contract    78                Miscellaneous     5                   Pledges receivable  48
Integrated auxiliary  2                   Expenses   47                       Policies:
Intellectual property   16              Mission 3                             Conflicts of interest 21
Interest 40 46,                         Mission society    3                  Document retention and 
  Mortgage   46                         Money market funds       48             destruction     23
  Tax-exempt    17                      Mutual or cooperative electric        Joint venture  24
Interest income    39 40,                 companies     17                    Nondiscrimination   91
  Notes and loans receivable  40                                              Whistleblower     23
  Securities  40                        N                                     Political:
Interested persons    84                Net assets   49 50,                   Expenses    83
Inventory   42                          Net Assets with donor restrictions 67 Political campaign activities              68
Investment  40                          Net Assets without Donor              Political organization 3
  Committee    19                         Restrictions    67                  Penalties   79
  Dividend  40                          Noncash contribution     39           Public inspection   78
  Income    78                          Noncash contributions     67          Section 527    3
  Interest  40                          Nonexempt charitable trust   67       State or local 3
  Management     21                     Nonfixed payments      88             Political subdivision 68
  Program-related     40                Nonprofit health insurance issuer  3  Possession of the United States              68
  Rents  40                             Nonqualified deferred                 Postage cost 79
  Savings and temporary cash     47       compensation      67                Power of attorney 91
Investments   48                        Nonqualified defined benefit plan  31 Premiums  78
                                        Nonqualified defined contribution     Prepaid expenses    48
J                                         plan  31 34,                        Principal officer 68
                                        Nontaxable fringe benefit   88        Printing  46
Joint costs 47                          Notes receivable    48                Private business use   68 85, 
Joint venture  65 84,                   Number of employees      84           Private foundation  68 86, 
                                        Nursing homes     39
K                                                                             Privileged relationship  21
                                                                              Proceeds  40 68, 
Key employee     26 66,                 O                                     Professional fundraising services                 45, 
                                        Occupancy    46                       68
L                                         Expense    46                       Program service   11
Land 48                                 Officer 25 67,                        Program service accomplishments, 
Late filing 6                           Offices 79                            statement of    10
Legal fees  45                          “On behalf of” issuer    67           Program service expenses                   42 43, 
Legislation 66                          Ordinary course of business     21    Program service revenue    39
Liabilities, total 49                   Organization manager     67 89,       Government agency      39
Liquidation  83                         Organization(s)    4 89,              Insurance premiums     39
List of states 5                          Affiliated 86                       Interest income   40
Loans:                                    Form of  9                          Medicaid    39
  Receivable   48                         Not required to file 3              Medicare    39
Lobbying    66                          Organizational documents     82       Membership fees     40
  Activity/Activities 11                Organizations:                        Program-related investments                39
  Expenses    83                          Foreign countries, in  3            Rental income     39
  Grassroots   45                       Other assets    49                    Section 501(c)(9) organization               39
  In-house expenditures   45            Other compensation       27           Unrelated trade or business 
                                                                                activities  39
  Joint ventures   85                   Ownership    14
Lobbying activities   66                                                      Program-related investment                 39 68, 
Lobbying expenditures     83            P                                     Prohibited tax shelter 
                                                                              transactions    15
Local governmental unit    49           Paid preparer   10                    Proxy tax 11
Lotteries 41                            Paid-in capital   50                  PTIN 10
                                        Paperwork Reduction Act Notice     51 Pub. 3079, Tax-Exempt Organizations 
M                                       Partnership  84                       and Gaming      63
Maintaining offices, employees, or      Payables  49                          Public charity 69 83, 
  agents    66                          Payments:                             Public Inspection 78
Management     84                         Cash  91                            Public interest law firm 11
Management and general                    Compensation     87                 Public support 90
  expenses    43
                                          Nonfixed   88                       Publications 14
Management company        21 66, 
                                          Severance    45                     Compliance Checks      92
Medicaid   39
                                          To affiliates 46                    Group Exemptions      92
Medical research   66 79, 
                                        Payroll taxes   45                    Pub. 15–A, Employer's Supplemental 
Medicare   90                                                                   Tax Guide (Fringe Benefits)                92
                                        Penalties 6 15, 
Meetings   46                                                                 Pub. 15, (Circular E) Employer's Tax 
                                          Failure to file 6
Member of the governing body     19 66,                                         Guide     92
                                          Perjury 6
Membership     47

                                                          -100-                    2022 Instructions for Form 990

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  Pub. 1771, Charitable Contributions–     Cause  6                                Section 501(c)(21):
  Substantiation and Disclosure            Compensation   19                        black lung trusts 2
  Requirements    92                       Effort 20 21 30, ,                       black-lung trust  95
  Pub. 1779, Independent Contractor or     Estimate  9                              trust 1 13 39 40 44 47 49, , , , , , 
  Employee     37                          Fee 79                                  Section 501(c)(3)  2
  Pub. 1828, Tax Guide for Churches        Knowledge   87                           Applicable organization  85
  and Religious Organizations      92
  Pub. 3079, Tax-Exempt Organizations      Relationship 40                          Disclosure of transactions and 
  and Gaming    92                       Reasonable compensation      70                relationships 19
  Pub. 3386, Tax Guide for Veterans      Reasonable effort    70                   Section 501(c)(4):
  Organizations   92                     Reasonableness, rebuttable                 Applicable organization  86
  Pub. 3833, Disaster Relief, Providing    presumption of     88                   Section 501(c)(5):
  Assistance Through Charitable          Receivable  13                             Lobbying expenses   11
  Organizations   92                       Account  48                              Membership dues     40
  Pub. 4220, Applying for 501(c)(3)        Grants 48                               Section 501(c)(6):
  Tax-Exempt Status    92                  Pledges  48                              Lobbying expenses   11
  Pub. 4221–PC, Compliance Guide for     Reconciliation 5                           Membership dues     40
  501(c)(3) Public Charities 92          Reconciliation of net assets   50         Section 501(c)(7)  16 84, 
  Pub. 4221–PF, Compliance Guide for     Recordkeeping    7                        Section 501(c)(9)  9
  501(c)(3) Private Foundations     92   Refunding escrow     13 70,               Section 6033(e)   11
  Pub. 4302, A Charity's Guide to        Refunding issue  71                       Securities 48
  Vehicle Donation    92
  Pub. 4303, A Donor's Guide to Vehicle  Reimbursement:                            Security/securities 72
  Donation   92                            Of expenses  19                         Security/Securities  41
  Pub. 463, Travel, Entertainment, Gift,   Of taxes 87                             Sequencing list to complete the form 
  and Car Expenses     92                Related organization    19 25 71, ,        and schedules     4
  Pub. 525, Taxable and Nontaxable       Religious order  20 71,                   Severance payments    45
  Income     92                          Rent/rental 40                            Shipping 46
  Pub. 526, Charitable Contributions 92    Expense   40                            Short accounting period   4 72, 
  Pub. 538, Accounting Periods and         Income  39                              Short period  72
  Methods    92                          Reportable compensation      13 71,       Short year and final returns          30
  Pub. 557, Tax-Exempt Status for Your   Reporting information from third          Short year and final returns.         32
  Organization  92                         parties 7                               Signature  10
  Pub. 561, Determining the Value of     Requirements for a properly               Signature block   10
  Donated Property    92                   completed Form 990       7              Significant disposition of assets       84
  Pub. 598, Tax on Unrelated Business    Research  43                              Significant disposition of net 
  Income of Exempt                       Retained earnings    50                    assets  72
  Organizations   92                     Returns and allowances      42            Social club 16
  Pub. 892, How to Appeal an IRS         Revenue  42 49,                           Social security:
  Decision on Tax Exempt Status      92
  Pub. 946, How To Depreciate              Deferred  49                             Tax  45
  Property   92                            Gross  14                               Solicitations of nondeductible 
  Pub. 947, Practice Before the IRS and    Program service    39                    contributions    15
  Power of Attorney    10                  Special events 41                       SOP 98-2 47
Publicly traded securities 48 69,          Sweepstakes, raffles, and lotteries  41 Special events  41
Pull tabs 69                             Revenue-sharing transactions        89    Specific instructions for Form 990      8
Pull-tabs 42                             Review of financial statement  71         Sponsoring organization   2 72, 
Purchases from affiliates 46             Review of financial statements      12    State:
Purpose of Form 1                        Revocation of exemption     89             Filing requirement  92
                                         Rounding off to whole dollars  7           Reporting requirements   5
Q                                        Royalties 40                              State of legal domicile 9 73, 
                                                                                   Statement(s)  92
Qualified 501(c)(3) bond 69
Qualified conservation                   S                                          Activities outside of United States    12
  contribution 69                        Salaries 45                                Audited financial 83
Qualified defined benefit plan  31       Sales 42                                   Functional expenses   42
Qualified defined contribution             Of inventory 39                          Position 98–2  47
  plan  31                               Sarbanes-Oxley   23                        Program service accomplishments        10
Qualified intellectual property 16       Savings  47                                Revenue    37
Qualified state or local political       Savings accounts     48                   Subordinate organization    73 80, 
  organization  3 70,                    Schedule of contributors    11            Substantial contributor   61 86, 
Quasi-endowment   70                     Scholarships  12                          Substantial influence 86
Quid pro quo contribution:               School 72                                 Supported organization    73 86, 
  Disclosure statement 15                Section 4947(a)(1) trusts   11 17,        Supporting organization   73 87, 
                                         Section 4958  85 88 89, ,                 Sweepstakes   41
R                                        Section 4958, excise taxes:
Racial nondiscrimination  91               Disqualified persons  86                T
Raffles 41                                 Organization managers     89            Tax shelter transaction   15
Reasonable:                              Section 4968  18                          Tax year 26 73, 
  Amount  79                             Section 501(c)(12)   17                   Tax-exempt bond    73
  Belief 82                              Section 501(c)(15)   3 77,                TE/GE EO Determinations     78
  Burden  79                                                                       Telephone number    9

2022 Instructions for Form 990                            -101-

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Term endowment       73            Uncollectible pledges 37                    Voluntary employees' beneficiary 
Terminated  8                      Uniform Guidance, 2 C.F.R. Part 200,         association 9
Text message contribution     93    Subpart F  50 84,                          Volunteer 9 74, 
Top financial official 26 73,      Uniform Prudent Management of               Volunteer exception 30
Top management official     26 73,  Institutional Funds Act                    Voting member of the governing 
Total assets 49 73,                 (UPMIFA)   49                               body 74
Total liabilities 49               Unincorporated association  8               Voting member of the governing 
Transfers 14                       United States 9 73,                          body/board  20
  Personal benefit contracts  16   University/universities 12
  To controlled entities 14        Unrelated business  15 73,                  W
Travel expense    46                Income 37                                  Wages 45
Trust 8                             Income tax 79                              Website address  9
Trust fund recovery penalty:        Revenue    40                              Whistleblower policy 23
  Penalties 92                     Unrelated business gross income          73 Widely available 81
Trustee 73                         Unrelated business income  43 73,           Withholding:
Trustee(s) 10 13 19 26, , ,        Unrelated organization  13 73,               Backup   15
  Institutional 26                 Unrelated trade or business 74              Works of art 12 74, 
Tuition assistance   31             Activities 39
                                    Gross income  85                           Y
U                                                                              Year of formation 9 74, 
                                   V
U.S. possession    2 74, 
U.S. Treasury bills  48            Vehicle donations 93

                                                  -102-                         2022 Instructions for Form 990

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