2003 HTML Instructions for Form 990 & Form 990-EZ,

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

, Filing tests

E

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

Employee benefits, Line 28—Other employee benefits

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

Employees, reporting of, Line 90b—Number of 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 rental and maintenance expense, Line 37—Equipment rental and maintenance

Erroneous backup withholding, Q. Erroneous Backup Withholding

Excess benefit transactions, P. Intermediate Sanction Regulations—Excess Benefit Transactions, Excess Benefit Transaction, 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, Line 40b—Section 501(c)(3) and 501(c)(4) organizations: Disclosure of section 4958 excess benefit transactions and excise taxes

Excess benefit, correcting, Correcting an Excess Benefit Transaction

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 40b—Section 501(c)(3) and 501(c)(4) organizations: Disclosure of section 4958 excess benefit transactions and excise taxes, Line 40c—Taxes imposed on organization managers or disqualified persons, Line 40d—Taxes reimbursed by the organization

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

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

Exemption, revocation of, Revocation of Exemption and Section 4958

Expenses, Line 6b—Rental expenses, Line 17—Total expenses, Part II—Statement of Functional Expenses, Column (B)—Program services, Column (C)—Management and general, Column (D)—Fundraising, Allocating indirect expenses, Line 33—Supplies, Line 34—Telephone, Line 35—Postage and shipping, Line 36—Occupancy, Line 37—Equipment rental and maintenance, Line 38—Printing and publications, 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 81—Expenditures for political purposes, Line 85b—In-house lobbying expenditures, 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, Section 6033(e) tax for lobbying expenditures, Exception 2. Section 6033(e)(1) $2,000 in-house lobbying exception., In-house expenditures include:, Line 37—Expenditures for Political Purposes

Expenses, functional, Part II—Statement of Functional Expenses

Expenses, fundraising, Column (D)—Fundraising

Expenses, indirect, Allocating indirect expenses

Expenses, management and general, Column (C)—Management and general

Expenses, political, Line 81—Expenditures for political purposes, Line 37—Expenditures for Political Purposes

Expenses, program service, Column (B)—Program services

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

F

Fair market value, Excess Benefit Transaction
Fees, Line 30—Professional fundraising fees, Line 31—Accounting fees, Line 32—Legal fees, Line 13—Professional Fees and Other Payments to Independent Contractors
Fees and contracts, government, Line 93(g)—Fees and contracts from government agencies
Fees for copies, Fees for copies.
Filing tests, Filing tests
Final return, J. Amended Return/Final Return, Final return and amended 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 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 or Form 990-EZ, assembling, Assembling Form 990 or Form 990-EZ.
Form 990 or Form 990-EZ, assembling and completing properly, W. Requirements for a Properly Completed Form 990 or Form 990-EZ
Form 990-T, Form 990-T.
Form LM-2 and LM-3, Labor Organization Annual Report, Labor organizations (section 501(c)(5))
Forms and publications, D. Forms and Publications To File or Use
Functional expenses, Part II—Statement of Functional Expenses
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 agencies, Federated fundraising agencies.
Fundraising expenses, Column (D)—Fundraising
Fundraising fees, Line 30—Professional fundraising fees
Fundraising 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–c—Special Events and Activities

GEN (Group exemption number), Item I—Group exemption number, Item F—Group exemption number

General Instructions, General Instructions

(see also Table of Contents)

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 contributions, Government contributions (grants)., Line 1c—Government contributions (grants), 8. Contributions or grants from governmental units.

Government fees and contracts, Line 2—Program service revenue including Medicare, Medicaid payments and government fees and contracts, Line 93(g)—Fees and contracts from government agencies, Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts

Government grants, Government contributions (grants)., Line 1c—Government contributions (grants)

Grants, Line 1—In General Contributions, gifts, grants, and similar amounts received, Grants that are equivalent to contributions, Contributions, gifts, grants, and similar amounts received., Line 1. Contributions, Gifts, Grants, and Similar Amounts Received A. What is included on line 1, 4. Grants equivalent to contributions., 8. Contributions or grants from governmental units., 1. Grants that are payments for services are not contributions., Line 10—Grants and Similar Amounts Paid

Grants and allocations, Line 22—Grants and allocations

Grants equivalent to contributions, Grants that are equivalent to contributions, 4. Grants equivalent to contributions.

Grants payable, Line 61—Grants payable

Grants receivable, Line 49—Grants receivable

Grants, government, Government contributions (grants)., Line 1c—Government contributions (grants)

Gross receipts, B. Organizations Not Required To File, Item K—Gross receipts of $25,000 or less, Gross receipts test., Item K—Gross receipts of $25,000 or less, Item L—Calculating gross receipts, Line 39—Section 501(c)(7) Organizations

Gross receipts, calculating, B. Organizations Not Required To File, Item L—Calculating gross receipts

Group exemption number, Item I—Group exemption number, Item F—Group exemption number

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

H

Heading of Form 990, completion of, Completing the Heading of Form 990
Heading of Form 990-EZ, completion of, Completing the Heading of Form 990-EZ
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
Income, unrelated business, Line 78—Unrelated business income, Line 35—Unrelated Business Income and Lobbying Proxy Tax Unrelated business income
Indirect public support, Line 1b—Indirect public support
Influence, substantial, Facts and circumstances tending to show substantial influence:
Information Regarding Taxable Subsidiaries and Disregarded Entities, Part IX—Information Regarding Taxable Subsidiaries and Disregarded Entities
Information regarding transfers associated with personal benefit contracts, V. Information Regarding Transfers Associated With Personal Benefit Contracts, Part X—Information Regarding Transfers Associated With Personal Benefit Contracts
Information, other, Part V—Other Information
Initial contracts, Is there an exception for initial contracts?
Initial return (first 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, Line 4—Investment Income A. What is included on line 4
Intermediate Sanction Regulations, P. Intermediate Sanction Regulations—Excess Benefit Transactions, Revocation of Exemption and Section 4958
Inventory, sales of, Lines 10a through 10c—Gross profit or (loss) from sales of inventory, Lines 7a–c—Gross Sales of Inventory
Investment income, Line 7—Other investment income, Line 4—Investment Income A. What is included on line 4
Investments, Line 4—Interest on savings and temporary cash investments, Line 54—Investments—securities, Line 55—Investments—land, buildings, and equipment, Line 56—Investments—other, Line 22—Cash, Savings, and Investments
Investments, program-related, Program-related investments., Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts
Investments, savings, and temporary cash, Line 46—Savings and temporary cash investments

J

Joint costs, Reporting of joint costs

L

Labor organizations (section 501(c)(5)), F. Other Forms as Partial Substitutes for Form 990 or Form 990-EZ
Land and buildings, Line 23—Land and Buildings
Land, buildings, and equipment, Line 55—Investments—land, buildings, and equipment, Line 57—Land, buildings, and equipment, Line 71—Paid-in or capital surplus, or land, bldg., and equipment fund
Law firms, public interest, T. Public Interest Law Firms
Legal fees, Line 32—Legal fees, Line 13—Professional Fees and Other Payments to Independent Contractors
Liquidation, Line 79—Liquidation, dissolution, termination, or substantial contraction, Line 36—Liquidation, Dissolution, Termination, or Substantial Contraction
List of Officers, Directors, Trustees, and Key Employees, Part V—List of Officers, Directors, Trustees, and Key Employees, Part IV—List of Officers, Directors, Trustees, and Key Employees
Loans from officers, directors, trustees, and key employees, Line 63—Loans from officers, directors, trustees, and key employees
Loans receivable, Line 51—Other notes and loans receivable
Loans to or from officers, directors, trustees, and key employees, Line 38—Loans To or From Officers, Directors, Trustees, and Key Employees
Lobbying activities, cost allocation, Allocation of costs to lobbying activities and influencing legislation.
Lobbying expenses, Line 85b—In-house lobbying expenditures, Line 85d—Lobbying and political expenditures, Line 85f—Taxable lobbying and political expenditures, Underreporting of lobbying expenses., Section 6033(e) tax for lobbying expenditures, Exception 2. Section 6033(e)(1) $2,000 in-house lobbying exception., In-house expenditures include:
Lotteries, 2. Raffles or lotteries.

M

Maintenance expense, Line 14—Occupancy, Rent, Utilities, and Maintenance
Management and general 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
Members benefits, Line 24—Benefits paid to or for members, Line 11—Benefits Paid To or For Members
Membership assessments, Line 3—Membership dues and assessments, Line 3—Membership Dues and Assessments
Membership dues, Membership dues., Line 3—Membership dues and assessments, Membership dues paid to other organizations., 9. Contributions in the form of membership dues., Line 3—Membership Dues and Assessments, 3. Membership dues paid to another organization.
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, 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
Notes payable, Line 64b—Mortgages and other notes payable
Notes receivable, Line 51—Other notes and loans receivable

O

Occupancy expense, Line 36—Occupancy, Line 14—Occupancy, Rent, Utilities, and Maintenance
Officers, directors, trustees, and key employees, list of, Part V—List of Officers, Directors, Trustees, and Key Employees, Part IV—List of Officers, Directors, Trustees, and Key Employees
Organization managers, Line 89c—Taxes imposed on organization managers or disqualified persons, Line 40c—Taxes imposed on organization managers or disqualified persons
Organization, type of, Item J—Type of organization, Item J—Type of organization
Organizations in foreign countries and U.S. possessions, S. Organizations in Foreign Countries and U.S. Possessions
Organizations not required to file, B. Organizations Not Required To File
Organizations, affiliated, What about persons who staff affiliated organizations?
Organizations, compensation from related, Line 75—Compensation from related organizations
Organizations, relation to other, Line 80—Relation to other organizations
Other expenses, Line 43—Other expenses, Line 16—Other Expenses
Other information, Part VI—Other Information, Part V—Other Information

P

Package 990, receipt of, If the organization received a Form 990 Package but is not required to file

Paid preparer, Signature.

Paid-in capital, Line 71—Paid-in or capital surplus, or land, bldg., and equipment fund

Paperwork reduction act notice, Paperwork Reduction Act Notice.

Payables, Line 64b—Mortgages and other notes payable, Line 38—Loans To or From Officers, Directors, Trustees, and Key Employees

Payment, fixed, Is there an exception for initial contracts?

Payment, non-fixed, Special rebuttable presumption rule for nonfixed payments.

Payroll taxes, Line 29—Payroll taxes

Penalties, Trust Fund Recovery Penalty., K. Penalties, Penalties.

Pension plan contributions, Line 27—Pension plan contributions

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

Personal benefit contracts-Form 990-EZ filers, Part V—Other Information

Phone help, Phone Help

Pledges receivable, Line 48—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, public inspection rules

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

Political organizations, U. Political Organizations

Postage expense, Line 35—Postage and shipping, Line 15—Printing, Publications, Postage, and Shipping

Prepaid expenses, Line 53—Prepaid expenses and deferred charges

Printing expense, Line 38—Printing and publications, 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, Part III—Statement of Program Service Accomplishments

Program service expenses, Column (B)—Program services

Program service revenue, Line 2—Program service revenue including Medicare, Medicaid payments and government fees and contracts, Lines 93(a) through (g)—Program service revenue, 3. Section 501(c)(9), (17), and (18) organizations., Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts, Line 4—Investment Income A. What is included on line 4

Program-related investments, Program-related investments.

Proxy tax, Section 6033(e) notice and reporting requirements and proxy tax., Proxy tax., Lines 85g and 85h—Proxy tax and waivers, Section 6033(e) tax for lobbying expenditures

Public inspection, Public inspection, Tax-exempt organization subject to harassment campaign., Public inspection., Line 83—Public inspection requirements

Through the IRS, M. Public Inspection of Returns, etc.
Through the organization, M. Public Inspection of Returns, etc.

Public interest law firms, T. Public Interest Law Firms

Public support, indirect, Line 1b—Indirect public support

Publication 78, Cumulative list of section 170(c) organizations, Failure to file and its effect on contributions

Publications and forms, D. Forms and Publications To File or Use

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

Purpose of form, Purpose of Form

Q

Quid pro quo contribution, Quid pro quo contribution.
Quid pro quo contributions, Disclosure statement for quid pro quo contributions., Line 83b—Disclosure requirements for quid pro quo contributions

R

Raffles, 2. Raffles or lotteries.
Reasonableness, presumption of, Rebuttable Presumption of Reasonableness
Rebuttable presumption, Rebuttable Presumption of Reasonableness
Receivable, accounts, Line 47—Accounts receivable
Receivable, grants, Line 49—Grants receivable
Receivable, notes and loans, Line 51—Other notes and loans receivable
Receivable, pledges, Line 48—Pledges receivable
Receivables, Line 63—Loans from officers, directors, trustees, and key employees, Line 38—Loans To or From Officers, Directors, Trustees, and Key Employees
Receivables from officers, directors, trustees, and key employees, Line 50—Receivables from officers, directors, trustees, and key employees
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)
Rents, gross, Line 6a—Gross rents, Line 4—Investment Income A. What is included on line 4
Requirements for a properly completed Form 990 or Form 990-EZ, W. Requirements for a Properly Completed Form 990 or Form 990-EZ
Retained earnings, Line 72—Retained earnings or accumulated income, endowment, or other funds
Return, final, J. Amended Return/Final Return, Final return and amended return., Line 79—Liquidation, dissolution, termination, or substantial contraction, Final return and amended return., Line 36—Liquidation, Dissolution, Termination, or Substantial Contraction
Return, group, R. Group Return, Item H—Group return, etc.
Return, initial (first), Address change, name change, and initial return., Address change, name change, and initial return.
Returns, amended, Amended returns, J. Amended Return/Final Return, Final return and amended return., Final return and amended return.
Revenue, An activity may generate only contributions., Line 11—Other revenue, Line 62—Deferred revenue, Lines 93(a) through (g)—Program service revenue
Revenue, Expenses, and Changes in Net Assets or Fund Balances, Part I—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, Line 2—Program service revenue including Medicare, Medicaid payments and government fees and contracts, Lines 93(a) through (g)—Program service revenue, 3. Section 501(c)(9), (17), and (18) organizations., Line 2—Program Service Revenue Including Medicare, Medicaid Payments, and Government Fees and Contracts, Line 4—Investment Income A. What is included on line 4
Revenue, special events, Contributions can arise from special events when an excess payment is received for items offered, 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–c—Special Events and Activities
Rounding off to whole dollars, Rounding off to whole dollars.

S

Sales of Federal government materials, disclosure for, N. Disclosures Regarding Certain Information and Services Furnished

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

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

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, Line 40b—Section 501(c)(3) and 501(c)(4) organizations: Disclosure of section 4958 excess benefit transactions and excise taxes

Section 4958, churches, Churches and Section 4958

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)(3) organizations, 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

Section 501(c)(3) organizations, disclosure of transactions and relationships, O. Disclosures Regarding Certain Transactions and Relationships

Section 501(c)(4) organizations

Applicable organization, Applicable Tax-Exempt Organization

Section 501(c)(4), (5), or (6) organizations, Line 85—Section 501(c)(4), (5), or (6) organizations, Section 6033(e) notice and reporting requirements and proxy tax.

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, Exception 1. Section 6033(e)(3) exception for organizations whose dues are nondeductible. (Check Yes for line 85a.), Exception 1. Section 6033(e)(3) exception for nondeductible dues.

Section 6033(e) notice and reporting requirements and proxy tax, Section 6033(e) notice and reporting requirements and proxy tax., Section 6033(e) notice and reporting requirements and proxy tax.

Securities, Nonpublicly traded securities and noninventory items., Line 54—Investments—securities, Lines 5a–c—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 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 35—Postage and shipping, 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–c—Special Events and Activities, 3. Direct expenses., 1. 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.)

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, Part III—Statement of Program Service Accomplishments

States, list of, Line 90a—List of states, Line 41—List of states

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

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

Substantiation, Substantiation.

Substantiation and disclosure requirements for charitable contributions, Substantiation and disclosure requirements for charitable contributions

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

Supplies, Line 33—Supplies

Support, direct public, Line 1a—Direct public support

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

T

Tax Forms Committee, 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, excise, Section 4958 Taxes
Taxes, payroll, Line 29—Payroll taxes
Taxes, reimbursement of, Line 40d—Taxes reimbursed by the organization
TE/GE Customer Account Services Office, Filing tests
Telephone expense, Line 34—Telephone
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?
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 92—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

Website address, Item G—Website, Item I—Website
When to file, H. When and Where To File
Where to file, H. When and Where To File
Who must file, A. Who Must File
Withholding, backup, Q. Erroneous Backup Withholding

Index

A

B

C

D

E

F

G

H

I

J

L

M

N

O

P

Q

R

S

T

U

W