Instructions for Form 990 and Form 990-EZ (2006)

A

Accounting

Fees, Line 31. Accounting Fees
Method, Item G—Accounting Method
Period, Accounting Periods

Accounting fees, Line 13—Professional Fees and Other Payments to Independent Contractors

Accounting method, Method of Accounting, Accounting Methods, Item F. Accounting Method

Accounting period, Item A. Accounting Period, Item A—Accounting Period

Accounts payable, Line 60. Accounts Payable and Accrued Expenses

Accounts receivable, Line 47. Accounts Receivable

Activities, change in, Line 76. Change in Activities, Line 33—Change in Activities

Address and name, Item C—Name and Address

Address, change, Address change, name change, and initial return., Address change, name change, and initial return.

Address, Website, Item I—Website

Administrative expenses, 1. Administrative expenses.

Affiliated organizations, What about persons who staff affiliated organizations?

Affiliates, 2. Payments, voluntary awards, or grants to affiliates.

Expenses, Expenses for providing goods or services to affiliates.
Payments, Line 16. Payments to Affiliates
Purchases, Purchases from affiliates.
State or national organizations, Payments to affiliated state or national organizations.
Voluntary awards or grants, Voluntary awards or grants to affiliates.

Allocations, Line 22b. Other Grants and Allocations

Grants, and, Line 22. Grants and Allocations

Alternate test, Alternate test.

Amended returns, Amended Returns, J. Amended Return / Final Return, Final return and amended return.

Analysis of Income-Producing Activities, Part VII—Analysis of Income-Producing Activities

Anti-abuse rule, Anti-abuse rule.

Applicable insurance contract, Line 89f. Applicable Insurance Contract Interest

Applicable exempt organization, Line 89f. Applicable Insurance Contract Interest

Application pending, If an Organization's Exemption Application Is Pending, Application pending.

Assembling and completing Form 990 or Form 990-EZ, X. Requirements for a Properly Completed Form 990 or Form 990-EZ, Attachments.

Assessments, Line 3. Membership Dues and Assessments, Line 85c. Dues, Assessments, And Similar Amounts Received, Lines 94 through 96. Dues, Assessments, Interest, and Dividends

Assets, Lines 8a through 8d. Gains (or Losses) From Sale of Assets Other Than Inventory, Line 58. Other Assets, Including Program-Related Investments, Lines 5a through 5c—Gains (or Losses) From Sale of Assets Other Than Inventory A. What is included on line 5, Line 19—Net Assets or Fund Balances at Beginning of Year, Line 24—Other Assets

Assets, net, Lines 67 through 69. Net Assets, Line 20—Other Changes in Net Assets or Fund Balances

Assistance to individuals, Line 23. Specific Assistance to Individuals

Attachments, Attachments.

Audit guides, Use Of Audit Guides May Be Required

B

Backup withholding, Q. Erroneous Backup Withholding

Balance sheets, Part IV—Balance Sheets, Part II—Balance Sheets

Benefits

Disregarded, What benefits are disregarded?
Employee, Line 12—Salaries, Other Compensation, and Employee Benefits
Members, Line 24. Benefits Paid to or for Members, Line 11—Benefits Paid To or For Members

Bonds, tax-exempt, Line 64a. Tax-Exempt Bond Liabilities

Bonus, discretionary, Special rebuttable presumption rule for nonfixed payments.

C

Capital stock accounts, Line 70. Capital Stock, Trust Principal, or Current Funds

Capital surplus, Line 71. Paid-In or Capital Surplus, or Land, Bldg., and Equipment Fund

Cash, Line 45. Cash—Non-Interest-Bearing, Line 46. Savings And Temporary Cash Investments, Line 22—Cash, Savings, and Investments

Change of address, Address change, name change, and initial return., Address change, name change, and initial return.

Change of name, Address change, name change, and initial return., Address change, name change, and initial return.

Changes in net assets, Line 20—Other Changes in Net Assets or Fund Balances

Checklist for a properly completed return, Attachments.

Children, photographs of missing, Photographs of Missing Children

Colleges and universities, Sales of inventory items by hospitals, colleges, and universities.

Commercial co-venture, Commercial co-venture.

Compensation, What is reasonable compensation?, Written intent required to treat benefits as compensation., Lines 25a and 25b , Line 12—Salaries, Other Compensation, and Employee Benefits

Certain disqualified persons, Line 25. Compensation of Current and Former Officers, Directors and Certain Disqualified and Other Persons
Current officers, Line 25. Compensation of Current and Former Officers, Directors and Certain Disqualified and Other Persons
Disqualified persons, Line 25c. Compensation and Other Distributions to Disqualified Persons
Former officers, Line 25. Compensation of Current and Former Officers, Directors and Certain Disqualified and Other Persons
Other persons, Line 25. Compensation of Current and Former Officers, Directors and Certain Disqualified and Other Persons

Completing the header, Completing the Heading of Form 990, Completing the Heading of Form 990-EZ

Completing the return

Rounding off to whole dollars, Rounding off to whole dollars.

Contemporaneous, Contemporaneous.

Contracts, initial, Is there an exception for initial contracts?

Contributions, L. Contributions, Schedule B (Form 990, 990-EZ, or 990-PF), Line 1. In General Contributions, Gifts, Grants, and Similar Amounts Received, Contributions Can Arise From Special Events When an Excess Payment Is Received for Items Offered, Contributions Can Arise From Special Events When Items of Only Nominal Value Are Given or Offered, Contributions, gifts, grants, and similar amounts received., Contributions received through special events., Line 1e. Total Contributions, etc., Lines 9a through 9c. Special Events and Activities, Line 84a. Solicitations of Contributions, Line 1. Contributions, Gifts, Grants, and Similar Amounts Received A. What is included on line 1, 1. Contributions can arise from special events when an excess payment is received for items offered., 1. Grants that are payments for services are not contributions., Lines 6a through 6c—Special Events and Activities, 1. Sales or gifts of goods or services of only nominal value., 3. Activities that generate only contributions are not special events.

Acknowledgment, Acknowledgment to substantiate charitable contributions., Exception.
Co-venture, 7. Contributions from a commercial co-venture.
Definitions, Definitions.
Direct public support, Line 1b. Direct Public Support
Disclosure statement, Disclosure statement for quid pro quo contributions.
Donation of services, Donations of Services and the Use of Property Are Not Contributions
Donor advised funds, Line 1a. Contributions to Donor Advised Funds
Fundraising records, Keeping Fundraising Records for Tax-Deductible Contributions
Government, 8. Contributions or grants from governmental units.
Government grants, Government contributions (grants)., Line 1d. Government Contributions (Grants)
Grants, Grants That Are Equivalent to Contributions, 4. Grants equivalent to contributions.
Indirect, 5. Contributions received through other fundraising organizations.
Indirect public support, Line 1c. Indirect Public Support
Insubstantial value, Goods or services with insubstantial value.
Membership dues, 9. Contributions in the form of membership dues.
Noncash, Noncash Contributions
Nondeductible, Solicitations of Nondeductible Contributions
Quid pro quo, Disclosure statement for quid pro quo contributions., Quid pro quo contribution., Line 83b. Disclosure Requirements For Quid Pro Quo Contributions
Special events, Special events may generate both revenue and contributions.
Sponsoring organization, Line 1a. Contributions to Donor Advised Funds
Substantiation and disclosure, Substantiation and Disclosure Requirements for Charitable Contributions
Sweepstakes, raffles, and lotteries, An activity may generate only contributions.
Use of property, Donations of Services and the Use of Property Are Not Contributions

Contributors, schedule of, Schedule B (Form 990, 990-EZ, or 990-PF), D. Schedule of contributors

Controlled entities, Part XI — Information Regarding Transfers to and From Controlled Entities

D

Deferred charges, Line 53. Prepaid Expenses And Deferred Charges

Deferred revenue, Line 62. Deferred Revenue

Definition, key employee, Key employee.

Depletion expense, Line 42. Depreciation, Depletion, etc.

Depreciation expense, Line 42. Depreciation, Depletion, etc.

Direct expenses, 3. Direct expenses.

Direct public support, Line 1b. Direct Public Support

Disclosure

Contributions, Substantiation and Disclosure Requirements for Charitable Contributions
Excess business holdings, Line 89g. Disclosure of Excess Business Holdings
Federal government material, sale, N. Disclosures Regarding Certain Information and Services Furnished
Prohibited tax shelter transactions, W. Prohibited Tax Shelter Transactions and Related Disclosure Requirements
Section 501(c)(3) organizations, O. Disclosures Regarding Certain Transactions and Relationships
Services furnished, N. Disclosures Regarding Certain Information and Services Furnished
Statement, Disclosure statement.
Transactions and relationships, O. Disclosures Regarding Certain Transactions and Relationships

Disqualified persons, Disqualified Person, Excess Benefit Transaction, Line 89c. Taxes Imposed on Organization Managers or Disqualified Persons, Line 40c—Taxes imposed on organization managers or disqualified persons

Disregarded benefits, What benefits are disregarded?

Disregarded entities, Disregarded Entities, Item D. Employer Identification Number, Part IX—Information Regarding Taxable Subsidiaries and Disregarded Entities

Dissolution, Line 79. Liquidation, Dissolution, Termination, or Substantial Contraction, Line 36—Liquidation, Dissolution, Termination, or Substantial Contraction

Distributions

Disqualified persons, Line 25c. Compensation and Other Distributions to Disqualified Persons

Dividends, Line 5. Dividends and Interest from Securities, Lines 94 through 96. Dues, Assessments, Interest, and Dividends

Documents, changes in organizing, Line 77. Changes In Organizing or Governing Documents, Line 34—Changes in Organizing or Governing Documents

Donations, Donated Services And Facilities, Line 82. Donated Services Or Facilities, 2. Donations of services.

Donor advised funds, Disqualified Person, Line 1a. Contributions to Donor Advised Funds

Disqualified person, Donor advised funds.
Exception, Exception.
Excess benefit transaction, Donor advised funds.
Excess business holdings, Donor advised funds.
Grants, Line 22a. Grants Paid From Donor Advised Funds
Sponsoring organization, Exception.

Dues, Line 3. Membership Dues and Assessments, Exception 1. Section 6033(e)(3) exception for organizations whose dues are nondeductible. (Check Yes for line 85a.), Line 85a. Section 6033(e)(3) Exception For Nondeductible Dues, Line 85c. Dues, Assessments, And Similar Amounts Received, Line 85e. Dues Declared Nondeductible In Notices To Members, Lines 94 through 96. Dues, Assessments, Interest, and Dividends, 9. Contributions in the form of membership dues., Line 3—Membership Dues and Assessments

Membership, 9. Contributions in the form of membership dues., Line 3—Membership Dues and Assessments, 3. Membership dues paid to another organization.
Notices, Dues notices.

E

Electronic filing, Electronic Filing

Employee benefit plans (section 501(c)(9), (17), or (18)), Employee Benefit Plans (Section 501(c)(9), (17), or (18))

Employee benefits, Line 28. Employee Benefits Not Included on Lines 25-27

Employees, key, Part IV—List of Officers, Directors, Trustees, and Key Employees

Employer identification number (EIN)

Disregarded entities, Item D. Employer Identification Number
Section 501(c)(9) organizations, Item D. Employer Identification Number, Item D—Employer Identification Number

Equipment, Line 57. Land, Buildings, and Equipment

Erroneous backup withholding, Q. Erroneous Backup Withholding

Excess benefit transaction, P. Intermediate Sanction Regulations—Excess Benefit Transactions, Supporting organizations., Revocation of Exemption and Section 4958, Line 89b. Section 501(c)(3) and 501(c)(4) Organizations: Disclosure of Section 4958 Excess Benefit Transactions and Excise Taxes

Churches, Churches and Section 4958
Correction, Correcting an Excess Benefit Transaction
Donor advised funds, Donor advised funds., Exception.
Excess payment, Excess payment.
Excise tax, Line 40b—Section 501(c)(3) and 501(c)(4) organizations: Disclosure of section 4958 excess benefit transactions and excise taxes
Insufficient payment, Insufficient payment.
Revenue sharing transactions, Revenue Sharing Transactions
Revocation of exemption, Revocation of Exemption and Section 4958
Section 4958, Line 40b—Section 501(c)(3) and 501(c)(4) organizations: Disclosure of section 4958 excess benefit transactions and excise taxes

Excess business holdings, Line 89g. Disclosure of Excess Business Holdings

Excise taxes, Section 4958 Taxes, Line 89a. Section 501(c)(3) Organizations: Disclosure of Excise Taxes Imposed Under Section 4911, 4912, or 4955, Line 89b. Section 501(c)(3) and 501(c)(4) Organizations: Disclosure of Section 4958 Excess Benefit Transactions and Excise Taxes, Line 89c. Taxes Imposed on Organization Managers or Disqualified Persons, Line 89d. Taxes Reimbursed by The Organization, Line 40a—Section 501(c)(3) organizations: Disclosure of excise taxes imposed under section 4911, 4912, or 4955, Line 40c—Taxes imposed on organization managers or disqualified persons, Line 40d—Taxes reimbursed by the organization

Exempt function

Political organization, U. Political Organizations

Exempt organizations, types of, C. Exempt Organization Reference Chart

Exempt purposes

Activities, Part VIII—Relationship of Activities to the Accomplishment of Exempt Purposes

Expenses, Line 6b. Rental Expenses, Line 17. Total Expenses, Part II—Statement of Functional Expenses, Line 39. Travel, Line 40. Conferences, Conventions, and Meetings, Line 41. Interest, Line 42. Depreciation, Depletion, etc., Line 43. Other Expenses, State reporting—miscellaneous expenses., Line 53. Prepaid Expenses And Deferred Charges, Line 60. Accounts Payable and Accrued Expenses, Line 85d. Lobbying and Political Expenditures, Line 85f. Taxable Lobbying And Political Expenditures, Underreporting of lobbying expenses., 3. Direct expenses., 1. Administrative expenses., Line 14—Occupancy, Rent, Utilities, and Maintenance, Line 15—Printing, Publications, Postage, and Shipping, Line 16—Other Expenses, In-house expenditures include:

Allocating indirect, Allocating Indirect Expenses
Equipment rental and maintenance, Line 37. Equipment Rental and Maintenance
Fundraising, Lines 13 through 15—Program Services, Management and General, and Fundraising Expenses, Column (D)— Fundraising
Management and general, Lines 13 through 15—Program Services, Management and General, and Fundraising Expenses, Column (C)— Management and General
Occupancy, Line 36. Occupancy
Political, Line 81. Expenditures For Political Purposes, Line 37—Expenditures for Political Purposes
Postage, Line 35. Postage and Shipping
Printing, Line 38. Printing and Publications
Program service, Lines 13 through 15—Program Services, Management and General, and Fundraising Expenses, Column (B)—Program Services
Shipping, Line 35. Postage and Shipping
Supplies, Line 33. Supplies
Telephone, Line 34. Telephone

Extension of time to file, I. Extension of Time To File

F

Fair market value, Excess Benefit Transaction

Federated fundraising agencies, Federated fundraising agencies.

Fees, Line 13—Professional Fees and Other Payments to Independent Contractors

Accounting, Line 31. Accounting Fees
Copies, Fees for copies.
Fundraising, Line 30. Professional Fundraising Fees
Government agencies, Line 93(g). Fees and Contracts From Government Agencies
Legal, Line 32. Legal Fees

Figuring gross receipts, Figuring Gross Receipts, Item L. Figuring Gross Receipts

Filing tests, Filing Tests

Final return, J. Amended Return / Final Return, Line 79. Liquidation, Dissolution, Termination, or Substantial Contraction, Final return and amended return., Line 36—Liquidation, Dissolution, Termination, or Substantial Contraction

Fixed payment, Is there an exception for initial contracts?

Foreign accounts, Line 91b. Foreign Accounts

Foreign organizations, S. Organizations in Foreign Countries and U.S. Possessions

Form 1041, Form 1041.

Form 1098, Form 1098 series.

Form 1099 series, Form 1099 series.

Form 1120-POL, Form 1120-POL.

Form 990 header

Amended returns, Final return and Amended return.
Application pending, Application pending.
Final return, Final return and Amended return.
Name and address, Item C. Name and Address

Form 990-T, Form 990-T.

Form LM-2 and LM-3, Labor Organization Annual Report, Labor Organizations (section 501(c)(5))

Former officers, directors, trustees, and key employees, list of, Part V-B. Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits

Forms and publications, D. Forms and Publications

Functional expenses, Part II—Statement of Functional Expenses

Allocating indirect, Allocating Indirect Expenses
Fundraising, Column (D)— Fundraising
Management and general, Column (C)— Management and General
Program service, Column (B)—Program Services

Fund balances, Line 20. Other Changes in Net Assets or Fund Balances, Line 73. Total Net Assets or Fund Balances, Line 19—Net Assets or Fund Balances at Beginning of Year, Line 20—Other Changes in Net Assets or Fund Balances, Line 27—Net Assets or Fund Balances

Fundraising, Column (D)— Fundraising

Expenses, Lines 13 through 15—Program Services, Management and General, and Fundraising Expenses
Fees, Line 30. Professional Fundraising Fees
Records for tax deductible contributions, Keeping Fundraising Records for Tax-Deductible Contributions

Funds, current, Line 70. Capital Stock, Trust Principal, or Current Funds

G

Gaming, Lines 9a through 9c. Special Events and Activities, Lines 6a through 6c—Special Events and Activities

GEN (Group exemption number), Item I. Group Exemption Number, Item F—Group Exemption Number

Gifts, Line 1. In General Contributions, Gifts, Grants, and Similar Amounts Received, Contributions, gifts, grants, and similar amounts received., Line 1. Contributions, Gifts, Grants, and Similar Amounts Received A. What is included on line 1

Government

Contracts, Line 93(g). Fees and Contracts From Government Agencies
Contributions, Line 1d. Government Contributions (Grants), 8. Contributions or grants from governmental units.
Fees, Line 93(g). Fees and Contracts From Government Agencies
Grants, Government contributions (grants)., Line 1d. Government Contributions (Grants), 8. Contributions or grants from governmental units.

Grants, Line 1. In General Contributions, Gifts, Grants, and Similar Amounts Received, Contributions, gifts, grants, and similar amounts received., Line 22b. Other Grants and Allocations, Line 1. Contributions, Gifts, Grants, and Similar Amounts Received A. What is included on line 1, 8. Contributions or grants from governmental units., 1. Grants that are payments for services are not contributions., Line 10—Grants and Similar Amounts Paid

Allocations, and, Line 22. Grants and Allocations
Contributions, 4. Grants equivalent to contributions.
Donor advised funds, Line 22a. Grants Paid From Donor Advised Funds
Equivalent to contributions, Grants That Are Equivalent to Contributions, 4. Grants equivalent to contributions.
Government contributions, Government contributions (grants)., Line 1d. Government Contributions (Grants)
Payable, Line 61. Grants Payable
Receivable, Line 49. Grants Receivable

Gross receipts, Gross receipts., Gross receipts test., Item K—Gross Receipts of $25,000 or Less, Item L—Figuring Gross Receipts, Line 39—Section 501(c)(7) Organizations

$25,000 or less, Item K. Gross Receipts of $25,000 or Less
Acting as agent, Gross receipts when acting as an agent.
Figuring, Item L. Figuring Gross Receipts

Gross receipts test, How to Determine If an Organization's Gross Receipts are Normally $25,000 (or $5,000) or Less

$25,000, $25,000 Gross Receipts Test
$5,000, $5,000 Gross Receipts Test

Gross rents, Line 6a. Gross Rents

Group exemption number, Item I. Group Exemption Number, Item F—Group Exemption Number

Group return, R. Group Return, Item H. Group Return, etc.

H

Header, Address change, name change, and initial return.
Help by phone, Phone Help
Hospitals, Sales of inventory items by hospitals, colleges, and universities.

I

Income

Investment, Line 4—Investment Income A. What is included on line 4
Unrelated business, Line 78. Unrelated Business Income, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income

Income-Producing Activities

Analysis, Part VII—Analysis of Income-Producing Activities

Indirect public support, Line 1c. Indirect Public Support

Information Regarding Taxable Subsidiaries and Disregarded Entities, Part IX—Information Regarding Taxable Subsidiaries and Disregarded Entities

Information Regarding Transfers Associated With Personal Benefit Contracts, Part X—Information Regarding Transfers Associated With Personal Benefit Contracts

Initial contracts, Is there an exception for initial contracts?

Initial return, Address change, name change, and initial return., Address change, name change, and initial return.

Interest, Line 4. Interest on Savings and Temporary Cash Investments, Line 5. Dividends and Interest from Securities, Line 41. Interest, Lines 94 through 96. Dues, Assessments, Interest, and Dividends

Intermediate Sanction Regulations, P. Intermediate Sanction Regulations—Excess Benefit Transactions, Revocation of Exemption and Section 4958

Inventory, Lines 7a through 7c—Gross Sales of Inventory

Investment, Line 4. Interest on Savings and Temporary Cash Investments, Line 7. Other Investment Income, Line 54a. Investments—Publicly-Traded Securities, Line 55. Investments—Land, Buildings, and Equipment, Line 56. Investments—Other, Line 22—Cash, Savings, and Investments

Dividend, Line 4—Investment Income A. What is included on line 4
Interest, Line 4—Investment Income A. What is included on line 4
Program related, Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
Rents, Line 4—Investment Income A. What is included on line 4
Savings and temporary cash, Line 46. Savings And Temporary Cash Investments

Loans

Officers, directors, et al, Line 63. Loans From Officers, Directors, Trustees, and Key Employees, Line 38—Loans To or From Officers, Directors, Trustees, and Key Employees
Receivable, Line 51. Other Notes and Loans Receivable

Lobbying

Cost allocation, Allocation of costs to lobbying activities and influencing legislation.
Direct, Grassroots lobbying
Expenses, Line 85b. In-House Lobbying Expenditures, Line 85d. Lobbying and Political Expenditures, Line 85f. Taxable Lobbying And Political Expenditures
Grassroots, Grassroots lobbying
In-house expenditures, Grassroots lobbying

Lobbying expenses, Underreporting of lobbying expenses., Section 6033(e) tax for lobbying expenditures, In-house expenditures include:

Lotteries, 2. Raffles or lotteries.

M

Maintenance expense, Line 14—Occupancy, Rent, Utilities, and Maintenance

Management and general expenses, Lines 13 through 15—Program Services, Management and General, and Fundraising Expenses, Column (C)— Management and General

Medicare and Medicaid payments, Line 93(f). Medicare and Medicaid Payments

Meetings, expense of, Line 40. Conferences, Conventions, and Meetings

Membership, Membership dues paid to other organizations., 3. Membership dues paid to another organization.

Assessments, Line 3. Membership Dues and Assessments, Line 3—Membership Dues and Assessments
Benefits, Line 24. Benefits Paid to or for Members, Line 11—Benefits Paid To or For Members
Dues, Membership dues., Line 3. Membership Dues and Assessments, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 3—Membership Dues and Assessments

Miscellaneous expenses, reporting for state, State reporting—miscellaneous expenses.

Mortgages payable, Line 64b. Mortgages and Other Notes Payable

N

Name and address, Item C—Name and Address
Name change, Address change, name change, and initial return., Address change, name change, and initial return.
Net assets, Line 20. Other Changes in Net Assets or Fund Balances, Lines 67 through 69. Net Assets, Line 73. Total Net Assets or Fund Balances, Line 27—Net Assets or Fund Balances
Nondeductible dues, Exception 1. Section 6033(e)(3) exception for organizations whose dues are nondeductible. (Check Yes for line 85a.), Line 85a. Section 6033(e)(3) Exception For Nondeductible Dues, Line 85e. Dues Declared Nondeductible In Notices To Members
Nondiscrimination policy, Nondiscrimination policy., Line 39—Section 501(c)(7) Organizations
Nonexempt charitable trusts, Line 92. Section 4947(a)(1) Nonexempt Charitable Trusts
Notes payable, Line 64b. Mortgages and Other Notes Payable
Notes receivable, Line 51. Other Notes and Loans Receivable
Number of employees, Line 90b. Number of Employees

O

Occupancy expense, Line 14—Occupancy, Rent, Utilities, and Maintenance

Officers, directors, trustees, and key employees, list of, Part V-A — Current Officers, Directors, Trustees, and Key Employees, Part IV—List of Officers, Directors, Trustees, and Key Employees

Organization(s)

Affiliated, What about persons who staff affiliated organizations?
Foreign countries, in, S. Organizations in Foreign Countries and U.S. Possessions
Managers, Line 89c. Taxes Imposed on Organization Managers or Disqualified Persons, Line 40c—Taxes imposed on organization managers or disqualified persons
Not required to file, B. Organizations Not Required To File Form 990 or 990-EZ
Relation to other, Line 80. Relation To Other Organizations
Type, Item J. Organization Type, Item J— Organization Type
U.S. possessions, in, S. Organizations in Foreign Countries and U.S. Possessions

P

Paid preparer, Signature.

Paid-in capital, Line 71. Paid-In or Capital Surplus, or Land, Bldg., and Equipment Fund

Paperwork reduction act notice, Privacy Act and Paperwork Reduction Act Notice.

Payables, Line 64b. Mortgages and Other Notes Payable, Line 38—Loans To or From Officers, Directors, Trustees, and Key Employees

Payments to affiliates, Payments to affiliated state or national organizations.

Payroll taxes, Line 29. Payroll Taxes

Penalties, Trust Fund Recovery Penalty., K. Failure to File Penalties, Penalties.

Pension plan contributions, Line 27. Pension Plan Contributions Not Included on Lines 25a, b, and c

Personal benefit contracts, V. Information Regarding Transfers Associated With Personal Benefit Contracts, Part X—Information Regarding Transfers Associated With Personal Benefit Contracts, Part V—Other Information

Phone help, Phone Help

Pledges receivable, Line 48a. Pledges Receivable

Political

Expenses, Line 81. Expenditures For Political Purposes, Line 85d. Lobbying and Political Expenditures, Line 85f. Taxable Lobbying And Political Expenditures

Political organization, Political Organizations, U. Political Organizations

Penalties, Public inspection and distribution of returns and reports for a political organization.
Public inspection, Public inspection and distribution of returns and reports for a political organization.

Postage expense, Line 15—Printing, Publications, Postage, and Shipping

Premiums, Gross receipts.

Prepaid expenses, Line 53. Prepaid Expenses And Deferred Charges

Printing expense, Line 15—Printing, Publications, Postage, and Shipping

Private delivery services, Private delivery services.

Program service accomplishments, statement of, Part III—Statement of Program Service Accomplishments

Program service expenses, Lines 13 through 15—Program Services, Management and General, and Fundraising Expenses, Column (B)—Program Services

Program service revenue, Program service revenue., Lines 93(a) through (g). Program Service Revenue, 3. Section 501(c)(9), (17), and (18) organizations., Line 4—Investment Income A. What is included on line 4

Government fees and contracts, Line 2. Program Service Revenue Including Medicare, Medicaid Payments and Government Fees and Contracts, Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
Insurance premiums, Insurance premiums.
Investment, Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
Investments, Program-related investments.
Medicaid, Line 2. Program Service Revenue Including Medicare, Medicaid Payments and Government Fees and Contracts, Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
Medicare, Line 2. Program Service Revenue Including Medicare, Medicaid Payments and Government Fees and Contracts, Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
Section 501(c)(15) organization, Insurance premiums.
Unrelated trade or business activities, Unrelated trade or business activities.

Prohibited tax shelter transactions, W. Prohibited Tax Shelter Transactions and Related Disclosure Requirements

Entity managers, Entity manager.
Entity managers excise tax, Excise Tax on Entity Managers
Entity-level excise tax, Entity-Level Excise Tax
Listed transaction, Prohibited tax shelter transaction.
Prohibited reportable transactions, Prohibited tax shelter transaction.
Required disclosure, Required Disclosure
Subsequently listed transaction, Subsequently listed transaction.
Tax-exempt entities, Tax-exempt entities.

Proxy tax, Section 6033(e) notice and reporting requirements and proxy tax., Proxy tax., Lines 85g and 85h. Proxy Tax And Waivers

Public inspection, M. Public Inspection of Returns, etc., Tax-exempt organization subject to harassment campaign.

Public interest law firms, T. Public Interest Law Firms

Publication 78, Cumulative list of section 170(c) organizations, Failure To File and Its Effect on Contributions

Publications and forms, D. Forms and Publications

Publicly-traded securities, Line 54a. Investments—Publicly-Traded Securities

Purchases from affiliates, Purchases from affiliates.

Purpose of form, Purpose of Form

Q

Qualified state or local political organizations, Qualified state or local political organizations.
Quid pro quo contribution, Quid pro quo contribution.

R

Raffles, 2. Raffles or lotteries.

Reasonableness, presumption of, Rebuttable Presumption of Reasonableness

Rebuttable presumption, Rebuttable Presumption of Reasonableness

Receivable, Line 38—Loans To or From Officers, Directors, Trustees, and Key Employees

Account, Line 47. Accounts Receivable
Grants, Line 49. Grants Receivable
Pledges, Line 48a. Pledges Receivable

Reconciliation statements, Parts IV-A and IV-B—Reconciliation Statements

Recordkeeping, Recordkeeping.

Relationship of Activities to the Accomplishment of Exempt Purposes, Part VIII—Relationship of Activities to the Accomplishment of Exempt Purposes

Rent expense, Line 6b. Rental Expenses, Line 14—Occupancy, Rent, Utilities, and Maintenance

Rental income (loss), Lines 97 and 98. Rental Income (Loss)

Requirements for a properly completed Form 990 or Form 990-EZ, X. Requirements for a Properly Completed Form 990 or Form 990-EZ, Attachments.

Retained earnings, Line 72. Retained Earnings or Accumulated Income, Endowment, or Other Funds

Revenue, Line 11. Other Revenue, Line 62. Deferred Revenue, Lines 93(a) through (g). Program Service Revenue

Special events, Special events may generate both revenue and contributions.
Sweepstakes, raffles, and lotteries, An activity may generate only contributions.

Revenue, Expenses, and Changes in Net Assets or Fund Balances, Part I—Revenue, Expenses, and Changes in Net Assets or Fund Balances

Revenue, program service, 3. Section 501(c)(9), (17), and (18) organizations., Line 4—Investment Income A. What is included on line 4

Revenue, special events, Lines 9a through 9c. Special Events and Activities, 1. Contributions can arise from special events when an excess payment is received for items offered., Lines 6a through 6c—Special Events and Activities

Revocation of exemption, Revocation of Exemption and Section 4958

S

Salaries of employees, Line 26. Salaries and Wages of Employees Not Included on Lines 25a, b, and c

Sales of inventory, Sales of inventory items by hospitals, colleges, and universities., Lines 10a through 10c. Gross Profit or (Loss) from Sales of Inventory

Savings, Line 22—Cash, Savings, and Investments

Schedule A, Section 501(a), (e), (f), (k), and (n) Organizations, Schedule A (Form 990 or 990-EZ)., Section 501(c)(3) Organizations, 3. Section 501(c)(3) organizations.

Schedule B, Schedule B (Form 990, 990-EZ, or 990-PF)., Schedule B (Form 990, 990-EZ, or 990-PF), Item M. Schedule B (Form 990, 990-EZ, or 990-PF) , Schedule of Contributors., Item H—Schedule B (Form 990, 990-EZ, or 990-PF) , D. Schedule of contributors

Schedule of contributors, Schedule B (Form 990, 990-EZ, or 990-PF), Item M. Schedule B (Form 990, 990-EZ, or 990-PF) , Schedule of Contributors., D. Schedule of contributors

Section 4911, 4912, or 4955, Line 89a. Section 501(c)(3) Organizations: Disclosure of Excise Taxes Imposed Under Section 4911, 4912, or 4955, Line 40a—Section 501(c)(3) organizations: Disclosure of excise taxes imposed under section 4911, 4912, or 4955

Section 4947(a)(1) trusts, Section 4947(a)(1) Nonexempt Charitable Trusts, Line 92. Section 4947(a)(1) Nonexempt Charitable Trusts, Line 43—Section 4947(a)(1) Nonexempt Charitable Trusts

Section 4958, P. Intermediate Sanction Regulations—Excess Benefit Transactions, Revocation of Exemption and Section 4958, Line 89b. Section 501(c)(3) and 501(c)(4) Organizations: Disclosure of Section 4958 Excess Benefit Transactions and Excise Taxes

Section 4958, excise taxes

Disqualified persons, Section 4958 Taxes
Organization managers, Section 4958 Taxes

Section 501(a), (e), (f), (k), and (n) organizations, Section 501(a), (e), (f), (k), and (n) Organizations

Section 501(c)(12) organizations, Line 87. Section 501(c)(12) Organizations

Section 501(c)(15) organizations, Section 501(c)(15) Organizations

Section 501(c)(3), Section 501(c)(3) Organizations, Section 501(c)(3) organizations., 3. Section 501(c)(3) organizations., Section 501(c)(3) organizations.

Applicable organization, Applicable Tax-Exempt Organization
Disclosure of transactions and relationships, O. Disclosures Regarding Certain Transactions and Relationships
Excess benefit transaction, Line 40b—Section 501(c)(3) and 501(c)(4) organizations: Disclosure of section 4958 excess benefit transactions and excise taxes

Section 501(c)(4)

Applicable organization, Applicable Tax-Exempt Organization
Excess benefit transaction, Line 40b—Section 501(c)(3) and 501(c)(4) organizations: Disclosure of section 4958 excess benefit transactions and excise taxes
Lobbying expenses, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
Membership dues, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
Political expenses, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income

Section 501(c)(5)

Lobbying expenses, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
Membership dues, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
Political expenses, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income

Section 501(c)(6)

Lobbying expenses, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
Membership dues, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
Political expenses, Line 85. Section 501(c)(4), (5), or (6) Organizations, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income

Section 501(c)(7) organizations, Line 86. Section 501(c)(7) Organizations, Line 39—Section 501(c)(7) Organizations

Section 501(c)(9) organizations, Item D. Employer Identification Number, Item D—Employer Identification Number

Section 501(c)(9), (17), (18) organizations, Section 501(c)(9), (17), and (18) Organizations, 3. Section 501(c)(9), (17), and (18) organizations.

Section 6033(e)

Exceptions, in-house lobbying, Exception 2. Section 6033(e)(1) $2,000 in-house lobbying exception.
Exceptions, nondeductible dues, Exception 1. Section 6033(e)(3) exception for nondeductible dues.
Reporting requirements and proxy tax, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income

Securities, Nonpublicly traded securities and noninventory items., Lines 5a through 5c—Gains (or Losses) From Sale of Assets Other Than Inventory A. What is included on line 5

SFAS 116, Line 20. Other Changes in Net Assets or Fund Balances, Line 22. Grants and Allocations, Line 22b. Other Grants and Allocations, Line 1. Contributions, Gifts, Grants, and Similar Amounts Received A. What is included on line 1

SFAS 117, Lines 67 through 69. Net Assets, Organizations that do not follow SFAS 117.

Shipping expense, Line 15—Printing, Publications, Postage, and Shipping

Signature, Signature.

Solicitations of contributions, Line 84a. Solicitations of Contributions

Solicitations of nondeductible contributions, Solicitations of Nondeductible Contributions

Special events, Contributions Can Arise From Special Events When an Excess Payment Is Received for Items Offered, Contributions Can Arise From Special Events When Items of Only Nominal Value Are Given or Offered, Contributions received through special events., Lines 9a through 9c. Special Events and Activities, Special events may generate both revenue and contributions., 1. Contributions can arise from special events when an excess payment is received for items offered., Lines 6a through 6c—Special Events and Activities, 3. Direct expenses., 1. Sales or gifts of goods or services of only nominal value.

Sales, Sales or gifts of goods or services of only nominal value.

Specific instructions for Form 990, Specific Instructions for Form 990

(see also Table of Contents for these specific instructions.)

Specific Instructions for Form 990-EZ, Specific Instructions for Form 990-EZ

(see also Table of Contents for these specific instructions.)

Sponsoring organization, Line 1a. Contributions to Donor Advised Funds

State filing requirement, Determine State Filing Requirements

State, reporting to, E. Use of Form 990, or Form 990-EZ, To Satisfy State Reporting Requirements, State reporting., State reporting—miscellaneous expenses.

Statement of Functional Expenses, Part II—Statement of Functional Expenses

Statement of Position 98-2, Reporting of Joint Costs

Statement of program service accomplishments, Part III—Statement of Program Service Accomplishments, Part III—Statement of Program Service Accomplishments

Statement of Program Service Accomplishments, Part III—Statement of Program Service Accomplishments

Substantial contributor, Disqualified Person

Substantial influence, Facts and circumstances tending to show substantial influence:

Substantiation, Substantiation.

Substitute forms for Form 990 or Form 990-EZ, F. Other Forms as Partial Substitutes for Form 990 or Form 990-EZ

Supporting organization, Disqualified Person, Supporting organizations.

Excess business holdings, Supporting organizations.

Sweepstakes, raffles, and lotteries, An activity may generate only contributions., 2. Sweepstakes, raffles, and lotteries.

T

Tax Forms Committee, Privacy Act and Paperwork Reduction Act Notice.

Tax-exempt bond liabilities, Line 64a. Tax-Exempt Bond Liabilities

Tax-exempt organization, public inspection rules, Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations.

Taxable subsidiaries, Part IX—Information Regarding Taxable Subsidiaries and Disregarded Entities

Taxes, reimbursement of, Line 40d—Taxes reimbursed by the organization

TE/GE EO Determinations, Filing Tests

Telephone number, Item E. Telephone Number, Item E—Telephone Number

Termination, Line 79. Liquidation, Dissolution, Termination, or Substantial Contraction, Line 36—Liquidation, Dissolution, Termination, or Substantial Contraction

Test, facts and circumstances, Who else may be considered a disqualified person?

Transfers

Controlled entities, Part XI — Information Regarding Transfers to and From Controlled Entities
Personal benefit contracts, V. Information Regarding Transfers Associated With Personal Benefit Contracts

Travel expense, Line 39. Travel

Trust fund recovery penalty, Trust Fund Recovery Penalty.

Trust principal account, Line 70. Capital Stock, Trust Principal, or Current Funds

Trusts, section 4947(a)(1), Section 4947(a)(1) Nonexempt Charitable Trusts, Line 43—Section 4947(a)(1) Nonexempt Charitable Trusts

U

Unrelated business income, Line 78. Unrelated Business Income, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated Business Income
Unrelated trade or business activities, Unrelated trade or business activities., Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
Utilities expense, Line 14—Occupancy, Rent, Utilities, and Maintenance

W

Wages of employees, Line 26. Salaries and Wages of Employees Not Included on Lines 25a, b, and c

Website address, Item G. Website, Item I—Website

Who must file, A. Who Must File

Withholding

Backup, Q. Erroneous Backup Withholding

Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

W