SCHEDULE A Unrelated Business Taxable Income OMB No. 1545-0047 (Form 990-T) From an Unrelated Trade or Business 2023 Go to www.irs.gov/Form990T for instructions and the latest information. Department of the Treasury Open to Public Inspection for Internal Revenue Service Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3). 501(c)(3) Organizations Only A Name of the organization B Employer identification number C Unrelated business activity code (see instructions) . . . . . . D Sequence: of E Describe the unrelated trade or business Part I Unrelated Trade or Business Income (A) Income (B) Expenses (C) Net 1a Gross receipts or sales b Less returns and allowances c Balance 1c 2 Cost of goods sold (Part III, line 8) . . . . . . . . . 2 3 Gross profit. Subtract line 2 from line 1c . . . . . . . 3 4a Capital gain net income (attach Schedule D (Form 1041 or Form 1120)). See instructions . . . . . . . . . . 4a b Net gain (loss) (Form 4797) (attach Form 4797). See instructions . . . . . . . . . . . . . . . . 4b c Capital loss deduction for trusts . . . . . . . . . 4c 5 Income (loss) from a partnership or an S corporation (attach statement) . . . . . . . . . . . . . . . . 5 6 Rent income (Part IV) . . . . . . . . . . . . . 6 7 Unrelated debt-financed income (Part V) . . . . . . 7 8 Interest, annuities, royalties, and rents from a controlled organization (Part VI) . . . . . . . . . . . . . 8 9 Investment income of section 501(c)(7), (9), or (17) organizations (Part VII) . . . . . . . . . . . . 9 10 Exploited exempt activity income (Part VIII) . . . . . . 10 11 Advertising income (Part IX) . . . . . . . . . . . 11 12 Other income (see instructions; attach statement) . . . . 12 13 Total. Combine lines 3 through 12 . . . . . . . . 13 Part II Deductions Not Taken Elsewhere. See instructions for limitations on deductions. Deductions must be directly connected with the unrelated business income. 1 Compensation of officers, directors, and trustees (Part X) . . . . . . . . . . . . . . 1 2 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Interest (attach statement). See instructions . . . . . . . . . . . . . . . . . . 5 6 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Depreciation (attach Form 4562). See instructions . . . . . . . . 7 8 Less depreciation claimed in Part III and elsewhere on return . . . . . 8a 8b 9 Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Contributions to deferred compensation plans . . . . . . . . . . . . . . . . . 10 11 Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Excess exempt expenses (Part VIII) . . . . . . . . . . . . . . . . . . . . . 12 13 Excess readership costs (Part IX) . . . . . . . . . . . . . . . . . . . . . . 13 14 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . . . 14 15 Total deductions. Add lines 1 through 14 . . . . . . . . . . . . . . . . . . . 15 16 Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Deduction for net operating loss. See instructions . . . . . . . . . . . . . . . . 17 18 Unrelated business taxable income. Subtract line 17 from line 16 . . . . . . . . . . 18 For Paperwork Reduction Act Notice, see instructions. Cat. No. 74036O Schedule A (Form 990-T) 2023 |
Schedule A (Form 990-T) 2023 Page 2 Part III Cost of Goods Sold Enter method of inventory valuation 1 Inventory at beginning of year . . . . . . . . . . . . . . . . . . . . . . . 1 2 Purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Cost of labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Additional section 263A costs (attach statement) . . . . . . . . . . . . . . . . . 4 5 Other costs (attach statement) . . . . . . . . . . . . . . . . . . . . . . . 5 6 Total. Add lines 1 through 5 . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Cost of goods sold. Subtract line 7 from line 6. Enter here and in Part I, line 2 . . . . . . . 8 9 Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization? Yes No Part IV Rent Income (From Real Property and Personal Property Leased With Real Property) 1 Description of property (property street address, city, state, ZIP code). Check if a dual-use. See instructions. A B C D A B C D 2 Rent received or accrued a From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%) . . . . . . . . b From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income) . c Total rents received or accrued by property. Add lines 2a and 2b, columns A through D . . 3 Total rents received or accrued. Add line 2c, columns A through D. Enter here and on Part I, line 6, column (A) 4 Deductions directly connected with the income in lines 2a and 2b (attach statement) . . . . 5 Total deductions. Add line 4, columns A through D. Enter here and on Part I, line 6, column (B) . . . Part V Unrelated Debt-Financed Income (see instructions) 1 Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use. See instructions. A B C D A B C D 2 Gross income from or allocable to debt-financed property . . . . . . . . . . . . . 3 Deductions directly connected with or allocable to debt-financed property a Straight line depreciation (attach statement) . b Other deductions (attach statement) . . . . c Total deductions (add lines 3a and 3b, columns A through D) . . . . . . . . . 4 Amount of average acquisition debt on or allocable to debt-financed property (attach statement) . . 5 Average adjusted basis of or allocable to debt- financed property (attach statement) . . . . 6 Divide line 4 by line 5 . . . . . . . . . % % % % 7 Gross income reportable. Multiply line 2 by line 6 8 Total gross income (add line 7, columns A through D). Enter here and on Part I, line 7, column (A) . . 9 Allocable deductions. Multiply line 3c by line 6 10 Total allocable deductions. Add line 9, columns A through D. Enter here and on Part I, line 7, column (B) 11 Total dividends — received deductions included in line 10 . . . . . . . . . . . . . . . Schedule A (Form 990-T) 2023 |
Schedule A (Form 990-T) 2023 Page 3 Part VI Interest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions) Exempt Controlled Organizations 1. Name of controlled 2. Employer 3. Net unrelated 4. Total of specified 5. Part of column 4 6. Deductions directly organization identification income (loss) payments made that is included in the connected with number (see instructions) controlling organization’s income in column 5 gross income (1) (2) (3) (4) Nonexempt Controlled Organizations 7. Taxable income 8. Net unrelated 9. Total of specified 10. Part of column 9 11. Deductions directly income (loss) payments made that is included in the connected with (see instructions) controlling organization’s income in column 10 gross income (1) (2) (3) (4) Add columns 5 and 10. Add columns 6 and 11. Enter here and on Part I, Enter here and on Part I, line 8, column (A). line 8, column (B). Totals . . . . . . . . . . . . . . . . . . . . . . . . . Part VII Investment Income of a Section 501(c)(7), (9), or (17) Organization (see instructions) 1. Description of income 2. Amount of income 3. Deductions 4. Set-asides 5. Total deductions directly connected (attach statement) and set-asides (attach statement) (add columns 3 and 4) (1) (2) (3) (4) Add amounts in column 2. Add amounts in column 5. Enter here and on Part I, Enter here and on Part I, line 9, column (A). line 9, column (B). Totals . . . . . . . . . Part VIII Exploited Exempt Activity Income, Other Than Advertising Income (see instructions) 1 Description of exploited activity: 2 Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A) 2 3 Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B) . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete lines 5 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Gross income from activity that is not unrelated business income . . . . . . . . . . . 5 6 Expenses attributable to income entered on line 5 . . . . . . . . . . . . . . . . 6 7 Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12 . . . . . . . . . . . . . . . . . . . . . 7 Schedule A (Form 990-T) 2023 |
Schedule A (Form 990-T) 2023 Page 4 Part IX Advertising Income 1 Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis. A B C D Enter amounts for each periodical listed above in the corresponding column. A B C D 2 Gross advertising income . . . . . . . a Add columns A through D. Enter here and on Part I, line 11, column (A) . . . . . . . . . . . 3 Direct advertising costs by periodical . . . a Add columns A through D. Enter here and on Part I, line 11, column (B) . . . . . . . . . . . 4 Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter -0- on line 8 . . 5 Readership costs . . . . . . . . . . 6 Circulation income . . . . . . . . . . 7 Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter -0- . . . . . . . . . 8 Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7 . . . a Add line 8, columns A through D. Enter the greater of the line 8a columns total or -0- here and on Part II, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part X Compensation of Officers, Directors, and Trustees (see instructions) 3. Percentage 4. Compensation 1. Name 2. Title of time devoted attributable to to business unrelated business (1) % (2) % (3) % (4) % Total. Enter here and on Part II, line 1 . . . . . . . . . . . . . . . . . . . . . Part XI Supplemental Information (see instructions) Schedule A (Form 990-T) 2023 |