This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Schedule A (Form 990 or 990-EZ) is used by:
These organizations must use Schedule A (Form 990 or 990-EZ) to furnish additional information 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.
Section 6033(b) and Rev. Proc. 75-50, 1975-2 C.B. 587 require this additional information.
Note.
For purposes of these instructions, the term section 501(c)(3) includes organizations exempt under sections:
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501(e), Cooperative Hospital Service Organizations,
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501(f), Cooperative Service Organizations of Operating Educational Organizations,
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501(k), Child Care Organizations, and
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501(n), Charitable Risk Pools.
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 or 990-EZ) 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 or 990-EZ).
Do not use Schedule A (Form 990 or 990-EZ) if an organization is a private foundation. Instead, file Form 990-PF, Return of
Private Foundation.
The organization's Schedule A (Form 990 or 990-EZ) should cover the same period as the Form 990, or Form 990-EZ, with which
it is filed.
Schedule A (Form 990 or 990-EZ) 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 or 990-EZ) 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:
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Complete all applicable line items;
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Answer “Yes” or “No” to each question on the return;
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Make an entry (including a zero when appropriate) on all total lines; and
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Enter “None” or “N/A” if an entire part does not apply.
