Group returns.

A

Accrual to cash basis, worksheet for conversion to, Part IV-A. Support Schedule

Address, for ruling letter, Affiliated groups.

Affiliated groups, Affiliated groups., Group returns.

Assets test, Assets test/Expenditure test.

C

Communication with members, Communication with members.

Communication, direct lobbying and/or grassroots lobbying, Exceptions to the definitions of direct lobbying communication and/or grassroots lobbying communication.

Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees, Part I. Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees

Compensation of the Five Highest Paid Independent Contractors for Other Services, Part II-B. Compensation of the Five Highest Paid Independent Contractors for Other Services

Compensation of the Five Highest Paid Independent Contractors for Professional Services, Part II-A. Compensation of the Five Highest Paid Independent Contractors for Professional Services

Compensation or repayment, Line 2d. Compensation or repayment.

Conservation easements, Line 3c. Conservation easements.

Contributions in excess of the 2% limitation, Line 26b. Contributions in Excess of the 2% Limitation.

Contributions, membership fees, and gross receipts from disqualified persons, Line 27a. Contributions, Membership Fees, and Gross Receipts From Disqualified Persons.

Control, common, element of , Part VII. Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Control, limited, Limited control., Group returns.

Credit counseling, Line 3d.

D

Definitions, Definitions

Direct lobbying communications, Direct lobbying communications (direct lobbying expenditures).

Direct lobbying expenditures, Direct lobbying communications (direct lobbying expenditures).

Disqualified person, Disqualified person.

Disqualified supporting organization, Exception.

Donor advised fund, Line 4b.

Donor advised funds, Line 4a.

Donor advisor, Line 4a.

E

Exempt organization, noncharitable, Part VII. Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Expenditure test, Expenditure test., Assets test/Expenditure test., Expenditure test.

Expenditures, exempt purpose , Part VI-A. Lobbying Expenditures by Electing Public Charities, Exempt purpose expenditures.

Expenditures, lobbying , Lobbying expenditures.

F

Family members, Disqualified person.

Form 4720, Affiliated groups.

Form 5768, Expenditure test.

Full and fair exposition test, Grassroots lobbying communications (grassroots expenditures).

G

General Instructions, General Instructions

Grassroots expenditures, Grassroots lobbying communications (grassroots expenditures).

Grassroots lobbying communications, Grassroots lobbying communications (grassroots expenditures).

Gross investment income, Gross investment income.

Gross receipts from activities related to organization's charitable, etc., purpose., Line 17. Gross Receipts From Activities Related to Organization's Charitable, etc., Purpose.

Gross receipts from other than disqualified persons, Line 27b. Gross Receipts From Other Than Disqualified Persons.

Group returns, Group returns.

Groups, affiliated, Affiliated groups., Group returns.

H

Hospital medical research organization, Line 9. Hospital Medical Research Organization.

Hospital or cooperative hospital service organization, Line 7. Hospital or Cooperative Hospital Service Organization.

I

Indirect contributions, Indirect contributions from the general public.

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations, Part VII. Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

L

Legislation, Legislation.

Legislation, attempting to influence, Lobbying expenditures.

Legislation, specific, Legislation.

Limited control, Limited control.

Lobbying Activity by Nonelecting Public Charities, Part VI-B. Lobbying Activity by Nonelecting Public Charities

Lobbying Expenditures by Electing Public Charities, Part VI-A. Lobbying Expenditures by Electing Public Charities

M

Medical research, Line 9. Hospital Medical Research Organization.

N

Non-Private Foundation Status, Reason for, Part IV. Reason for Non-Private Foundation Status

Noncharitable exempt organization, Part VII. Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

O

Organization operated for the benefit of a governmental unit., Line 10. Organization Operated for the Benefit of a Governmental Unit.

Organization operated to test for public safety, Line 14. Organization operated to test for public safety.

Organizations, related, Related organizations.

Organizations, unrelated, Unrelated organizations., Unrelated organizations.

P

Part I, Part I. Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees

Part II, Part II-A. Compensation of the Five Highest Paid Independent Contractors for Professional Services

Part II-B, Part II-B. Compensation of the Five Highest Paid Independent Contractors for Other Services

Part III, Part III. Statements About Activities

Part IV, Part IV. Reason for Non-Private Foundation Status

Part IV-A, Part IV-A. Support Schedule

Part V, Part V. Private School Questionnaire

Part VI-A, Part VI-A. Lobbying Expenditures by Electing Public Charities

Part VI-B, Part VI-B. Lobbying Activity by Nonelecting Public Charities

Part VII, Part VII. Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Penalties, Penalties

Period covered, Period Covered

Private foundation status, Lines 5 through 14. Reason for Non-Private Foundation Status.

Private School Questionnaire, Part V. Private School Questionnaire, 7.04 Failure to maintain records.

Pub. 525, Taxable and Nontaxable Income, Column (e)

Public charities, electing, Electing public charities.

Public charities, nonelecting, Nonelecting public charities.

Public support test, Normally to satisfy public support test.

Public support test, facts and circumstances , Facts and circumstances— Public support test.

Public support test, section 509(a)(1) , Line 11. Organization Meeting the Section 509(a)(1) Public Support Test.

Public support tests, section 509(a)(2) , Line 12. Organization Meeting the Section 509(a)(2) Public Support Tests.

Purpose of form, Purpose of Form

Q

Qualify, Line 3a. Scholarships, etc.

R

Related organizations, Related organizations.

Relationship, historic and continuing , Part VII. Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Returns, group, Group returns.

Ruling letter request, Affiliated groups.

S

Scholarships, etc., Line 3a. Scholarships, etc.

School, Line 6. School.

Section 403(b) annuity plan., Line 3b. Section 403(b) annuity plan.

Specific Instructions, Specific Instructions

Sponsoring organization, Line 4a., Line 4b.

Statements About Activities, Part III. Statements About Activities

Substantial contributor, Disqualified person.

Substantial part test, Substantial part test.

Support,

Support from a governmental unit, Support from a governmental unit,

Support Schedule, Part IV-A. Support Schedule

Supporting organization, Line 13. Supporting organization.

Functionally integrated, Type of supporting organization.

Type, Type of supporting organization.

Type I, Type of supporting organization.

Type II, Type of supporting organization.

Type III, Type of supporting organization.

T

Taxable distribution, Line 4b., Exception.

Test, assets, Assets test/Expenditure test.

Test, expenditure, Expenditure test., Assets test/Expenditure test., Expenditure test.

Test, full and fair exposition, Grassroots lobbying communications (grassroots expenditures).

Test, public support, facts and circumstances, , Facts and circumstances— Public support test.

Test, public support, section 509(a)(1), Line 11. Organization Meeting the Section 509(a)(1) Public Support Test.

Test, substantial part, Substantial part test.

Tests, public support, section 509(a)(2), Line 12. Organization Meeting the Section 509(a)(2) Public Support Tests.

Transfers, Line 51a. Transfers.

Type III, functionally integrated, Type of supporting organization.

U

Unrelated organizations, Unrelated organizations., Unrelated organizations.

Unusual grants, Line 28. Unusual Grants.

W

Who must file, Who Must File

Worksheet — accrual to cash basis, conversion to, Part IV-A. Support Schedule