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