1999 Department of the Treasury Internal Revenue Service Instructions for Schedule A (Form 990) Section references are to the Internal Revenue Code unless otherwise noted. General Instructions Purpose of form.   Schedule A (Form 990) is used by section 501(c)(3), 501(e), 501(f), 501(k), and 501(n) organizations and section 4947(a)(1) nonexempt charitable trusts to furnish additional information that is not required of other types of organizations that file Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax.   This additional information is required by section 6033(b) and Rev. Proc. 75-50, 1975-2 C.B. 587. For purposes of these instructions, the term “section 501(c)(3)” includes organizations exempt under sections 501(e), 501(f), 501(k), and 501(n). Who must file.   An organization described in section 501(c)(3) or a nonexempt charitable trust described in section 4947(a)(1) must complete and attach Schedule A (Form 990) to its Form 990 or Form 990-EZ. If an organization is not required to file Form 990, or Form 990-EZ, it is not required to file Schedule A (Form 990). Do not use Schedule A (Form 990) if an organization is a private foundation. Instead, file Form 990-PF, Return of Private Foundation. Period covered.   The organization's Schedule A (Form 990) should cover the same period as the Form 990, or Form 990-EZ, with which it is filed. Penalties.   Schedule A (Form 990) is considered a part of Form 990, or Form 990-EZ, for section 501(c)(3) organizations and section 4947(a)(1) nonexempt charitable trusts that are required to file either form. Therefore, any such organization that does not submit a completed Schedule A (Form 990) with its Form 990, or Form 990-EZ, does not satisfy its filing requirement and may be charged a $20 a day penalty ($100 a day for large organizations). See General Instruction K of the Instructions for Form 990 and Form 990-EZ for details on this and other penalties. To avoid having to respond to requests for missing information, please be sure to complete all applicable line items; to answer “Yes” or “No” to each question on the return; to make an entry (including a zero when appropriate) on all total lines; and to enter “None” or “N/A” if an entire part does not apply. Specific Instructions If you need more space for any part or line item, attach separate sheets on which you follow the same format and sequence as on the printed form. Show totals on the printed form. Be sure to put the organization's name and employer identification number on the attached separate sheets and identify the part or line that the attachments support. You may show money items as whole dollars. To do so, drop any amount less than 50 cents and increase any amount from 50 through 99 cents to the next higher dollar. Part I—Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees Complete Part I for the five employees with the highest annual compensation over $50,000. Also enter the number of other employees with annual compensation over $50,000 who are not individually listed in Part I. Do not include employees listed in Part V of Form 990 or in Part IV of Form 990-EZ (List of Officers, Directors, Trustees, and Key Employees). In columns (c) through (e), show all cash and noncash forms of compensation for each listed employee whether paid currently or deferred. The organization may also provide an attachment to explain the entire 1999 compensation package for any person listed in Part I. Column (c).   Enter salary, fees, bonuses, and severance payments received by each listed employee. Include current year payments of amounts reported or reportable as deferred compensation in any prior year. Column (d).   Include in column (d) all forms of deferred compensation and future severance payments (whether or not funded, whether or not vested, and whether or not the deferred compensation plan is a qualified plan under section 401(a)). Include in this column payments to welfare benefit plans on behalf of the employee. Such plans provide benefits such as medical, dental, life insurance, severance pay, disability, etc.   Reasonable estimates may be used if precise cost figures are not readily available. Unless the amounts are reported in column (c), report, as deferred compensation in column (d), salaries and other compensation earned during the period covered by the return, but not yet paid by the date the organization files its return. Column (e).   Enter in column (e) both taxable and nontaxable fringe benefits (other than de minimis fringe benefits described in section 132(e)).   Include expense allowances or reimbursements that the recipients must report as income on their separate income tax returns.   Examples include amounts for which the recipient did not account to the organization or allowances that were more than the payee spent on serving the organization. Include payments made in connection with indemnification arrangements, the value of the personal use of housing, automobiles, or other assets owned or leased by the organization (or provided for the organization's use without charge), as well as any other taxable and nontaxable fringe benefits. See Pub. 525, Taxable and Nontaxable Income, for more information. Part II—Compensation of the Five Highest Paid Independent Contractors for Professional Services Complete Part II for the five highest paid independent contractors (whether individuals or firms) who performed personal services of a professional nature for the organization and, in return, received over $50,000 for the year from the organization.   Examples of such contractors include attorneys, accountants, doctors, and professional fundraisers. Also show the number of other independent contractors who received more than $50,000 for the year for performing such services but who are not individually listed in Part II. The organization may, at its discretion, provide an attachment to explain the entire 1999 compensation package for any person listed in Part II. Fundraising fees exceeding $50,000 should be reported in Part II, but not reimbursements for amounts paid by the fundraiser to others for printing, paper, envelopes, postage, mailing list rental, etc. Part II is intended for the fee portion of payments to contractors, not for any expense reimbursements. Part III—Statements About Activities Line 1.   If you checked “Yes” on this line, you must complete Part VI-A or VI-B and provide the required additional information; otherwise, the return may be considered incomplete. Substantial part test. In general, a section 501(c)(3) organization may not devote a “substantial part” of its activities to attempts to influence legislation. Under the “substantial part” test, if such an organization engages in Contents Part Page I Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees..... 1 II Compensation of the Five Highest Paid Independent Contractors for Professional Services....................... 1 III Statements About Activities............. 1 IV Reason for Non-Private Foundation Status ............................................... 2 IV-ASupport Schedule............................. 4 V Private School Questionnaire.......... 4 VI-ALobbying Expenditures by Electing Public Charities................................ 6 VI-BLobbying Activity by Nonelecting Public Charities................................ 8 VII    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations ................................... 8 Cat. No. 11294Q