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zero and indicate whether the organization plans
7. Who Keeps the Books? The organization may provide an attachment to to continue operations. See the instructions for
Indicate the person to be contacted if the explain the entire compensation package for any line 6 if this is the organization’s final report.
organization's books need to be accessed for person listed in this part, including whether the
information or review. Either a business or compensation includes the payment of amounts
personal phone number, email, and mailing previously deferred. 10. Revenue Fee
address are acceptable. If the person does not Use the Total Revenue figure from line 9 to
have an email address, please note that on the calculate the revenue fee according to the
form. Section II.
following schedule.
Revenue Fee Schedule
8. Officers, Directors, 9. Total Revenue
Trustees, and Other Key The Charitable Activities Section has adopted Amount on Line 9 Revenue Fee
the definition for “Total Revenue” used by the $ 0 - $ 24,999 $ 20
25,000 - 49,999 50
Employees Internal Revenue Service. If the organization 50,000 - 99,999 90
List each person who was an officer, director, completed one of the following IRS Forms for 100,000 - 249,999 150
trustee, or key employee (defined below) of the this reporting period, the Total Revenue figure 250,000 - 499,999 200
organization at any time during the year even if should come from the line number listed: 500,000 - 999,999 300
they are a volunteer and do not receive any • IRS Form 990, Part I, line 12 (current 1,000,000 or more 400
compensation from the organization. Give the year)
daytime phone number and preferred mailing • IRS Form 990-EZ, Part I, line 9 The maximum amount subject to a revenue fee is
address at which officers, etc., want the • IRS Form 990-PF, Part I, line 12a $1,000,000. The maximum revenue fee is $400.
Charitable Activities Section to contact them. The minimum revenue fee is $20, even if total
Use an attachment if there are more persons to If the organization was not required to complete revenue is zero or a negative amount.
list than there are lines available. one of these IRS Forms, or filed an IRS Form
990-N, a summary of what constitutes Total
A failure to fully complete this part can subject Revenue is provided within these instructions. A 11. Net Assets or Fund
the organization to late fees or civil penalties for more detailed definition can be found in the IRS Balances at the End of the
filing an incomplete form. instructions for the forms listed above.
Reporting Period
If the organization is an Oregon public benefit “Total Revenue” includes such items as: The Charitable Activities Section has adopted
corporation, it must have a minimum of three • Contributions, gifts, or grants the definitions for “Net Assets” and “Fund
individuals serving on its board of directors. • donated real property Balances” used by the Internal Revenue Service.
If the organization completed one of the
• donated thrift items
Officers include those officers required by following IRS forms for this reporting period,
applicable state law, such as president, secretary, • membership dues & assessments the Net Assets or Fund Balances figure should
or treasurer, and also includes the person(s) • program service revenue come from the line number listed:
elected or appointed to implement the decisions • government fees & contracts • IRS Form 990, Part I, line 22 (end of
of the governing body or for supervising the • interest or dividend income year)
management, administration, or operation of the • gross rental income less rental expense • IRS Form 990-EZ, Part I, line 21
organization, regardless of title or the amount of • other investment income • IRS Form 990-PF, Part III, line 6
compensation received. The CEO or Executive • gain or loss on sales of assets other than
Director is an officer for purposes of this form. inventory If the organization was not required to complete
The top financial official may also be an officer • gain or loss from special events & one of these IRS forms, or filed an IRS Form
if they are responsible for managing the activities which may include bingo, 900-N, a summary of what constitutes Net
organization’s finances. raffles, and Monte Carlo events Assets or Fund Balances is provided below. A
• gain or loss on sale of inventory more detailed definition can be found in the IRS
A "key employee" is any person, other than an • all other sources of revenue. instructions for the forms listed above.
officer, director, or trustee, who has • include amounts obtained from both
responsibilities over the organization that are Oregon and out of state sources. Net Assets and Fund Balances refer to the
similar to those of its officers, directors, or organization’s assets minus liabilities.
trustees. If the organization attaches a 990 or To report contributions received in a form other
990EZ, it may rely on the IRS definition of key than cash, use the market value as of the date of “Assets” are items of value to the organization,
employee in the corresponding IRS instructions the contribution. When market value cannot be such as cash, receivables less any allowance for
for purposes of this form. readily determined, use an appraised or doubtful accounts, inventory, prepaid expenses,
estimated value. investments, land, buildings & equipment less
Column (C) any accumulated depreciation if the organization
If an IRS form is attached that includes complete To determine the amount of any noncash records depreciation.
and accurate compensation information, the contribution that is subject to an outstanding
phrase “See IRS Form” may be entered in lieu of debt, subtract the debt from the property’s fair “Liabilities” are the amount of debts and
completing this section. market value in assigning a value to the revenue obligations owed by the organization, such as
received. “Fair market value” is the amount a accounts payable, accrued expenses, deferred
Otherwise, for each person listed, report the total reasonable person would pay for the item at the revenue, loans, and mortgages.
amount of compensation paid or deferred for time it was donated to the organization.
payment to a later date, including salary, fees,
bonuses, benefits, taxable allowances or Important Note—Do not include the value of 12. Net Fixed Assets Used to
reimbursements, the value of noncash services donated to the organization, or items
compensation, and severance payments. such as the free use of materials, equipment, or Conduct Charitable Activities
facilities in reporting Total Revenue. Enter the amount of the organization’s Net Fixed
Enter a zero in column (C) if the person was a Assets that were held for use in the operation of
volunteer and was not paid or did not accrue any Important Note—If Total Revenue is zero, charitable activities at the end of the reporting
compensation during the reporting year. attach an explanation of why Total Revenue is period.
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