Report on this line the total value of all non-monetary, non-physical assets such as copyrights, patents, trademarks, mailing lists, or goodwill. The portion that exceeds the FMV of the goods or services provided should be reported on line 1b. A donor gives a charity $100 in consideration for a concert ticket valued at $40 (a quid pro quo contribution). All filers can supplement their answers on other Form 990 questions on Schedule O.. D and E are officers of the organization. For example, $1.49 becomes $1 and $2.50 becomes $3. Our responsibility is to express an opinion on these financial statements based on our audit. A board-designated endowment, which results from an internal designation, is generally not donor-restricted and is classified as net assets without donor restrictions. If the organization changes its accounting period, it must file a Form 990 for the short period resulting from the change. Report such costs for officers, directors, trustees, and key employees on Part IX, line 5; report such costs for other disqualified persons on Part IX, line 6; and report such costs for other employees on Part IX, lines 8 and 9. If the organization doesn't follow ASC 958, check the box above line 29 and complete lines 29 through 33. It also doesn't include hospital facilities that are operated by entities organized as separate legal entities from the organization that are taxable as a corporation for federal tax purposes (except for members of a group exemption included in a group return filed by an organization). Compensation for Part IX is reported based on the accounting method and tax year used by the organization, rather than the definitions and calendar year used to complete Part VII or Schedule J (Form 990) regarding compensation of certain officers, directors, trustees, and other employees.. To the extent the following examples discuss allocation of expenses in columns (B), (C), and (D), they apply only to filers required to complete those columns. All amounts received should be reported as contributions on line 1f and all associated expenses on the appropriate lines in Part IX, column (D). Limits its membership to the members of a particular religion; or the membership limitation is: A good-faith attempt to further the teachings or principles of that religion, and. Check the box in the heading of Part IX if Schedule O (Form 990 or 990-EZ) contains any information pertaining to this part. See Pub. In some cases, persons are reported in Part VII or Schedule J (Form 990) only if their reportable compensation (as explained below) and "other compensation" (as explained below) from the organization and related organizations (as explained in the Glossary and in the Instructions for Schedule R (Form 990)) exceeds certain thresholds. If an organization received a payment for services for indoor tanning services during the year, it must collect from the recipient of the services a tax equal to 10% of the amount paid for such service, whether paid by insurance or otherwise, and remit such tax quarterly to the IRS by filing Form 720, Quarterly Federal Excise Tax Return. Enter the total of (a) all pledges receivable, Enter the organization's total accounts receivable (reduced by any allowance for doubtful accounts) from the sale of goods and the performance of services. The organization should make reasonable efforts to obtain this information. A church-affiliated organization that is exclusively engaged in managing funds or maintaining retirement programs and is described in Rev. Glossary. Rev. Instead, see the General Instructions, Section E, When, Where, and How To File, earlier, for the location for filing your return. See Rev. Treat the following as contributions. For this purpose, bonds that have been legally defeased, and as a result are no longer treated as a liability of the organization, aren't considered outstanding. Other compensation includes compensation other than reportable compensation, including deferred compensation not currently reportable in box 1 or 5 of Form W-2, box 1 of Form 1099-NEC, or box 6 of Form 1099-MISC, and certain nontaxable benefits, as discussed in detail in the instructions for Schedule J (Form 990), Part II. Keep records that verify the organization's basis in property for as long as they are needed to figure the basis of the original or replacement property. Describe the organization's mission or its most significant activities for the year, whichever the organization wishes to highlight, on the summary page. All organizations are required to complete Part VII, and when applicable, Schedule J (Form 990), for certain persons. Although L doesn't have ultimate responsibility for managing the university as a whole, L meets the Responsibility Test and is reportable as a key employee of T. S chairs a small academic department in the College of Arts and Sciences of the same university, T, described above. Form 990, Part VII, requires the listing of the organization's current or former officers, directors, trustees, key employees, and highest compensated employees, and current independent contractors, and reporting of certain compensation information relating to such persons. Select the most specific 6-digit code available that describes the activity producing the income. Statement of Revenue, line 12, Total Revenue, but not included in the definition of gross receipts for section 501(c)(7) exemption purposes as discussed in Appendix C. However, if the organization is a college fraternity or sorority that charges membership initiation fees but not annual dues, don't include such initiation fees. Enter the form number ("Form 990") and tax year, Enter the group exemption name and EIN, and. Report on lines 5â10, as appropriate, payments that reimburse third parties for compensation to the organization's officers, directors, trustees, key employees, or other employees. Proc. For details, go to IRS.gov/EO. Also use Form 990-PF for a taxable private foundation, a section 4947(a)(1) nonexempt charitable trust treated as a private foundation, and a private foundation terminating its status by becoming a public charity under section 507(b)(1)(B) (for tax years within its 60-month termination period). The organization must report significant changes to its organizing or enabling document by which it was created (articles of incorporation, The organizationâs name (also see the instructions for, The number, composition, qualifications, authority, or duties of the organization's, The policies or procedures contained within the organizing documents or bylaws regarding, Organization X has a written conflicts of interest policy, Describe significant changes on Schedule O (Form 990 or 990-EZ), but don't attach a copy of the amendments or amended document to Form 990 (or recite the entire amended document verbatim), unless such amended documents reflect a change in the organization's name. Expense Statement Question 29 29. In column (D), report any revenue excludable from unrelated business income by section 512, 513, or 514. An "accounting method," for federal income tax purposes, is a practice a taxpayer follows to determine the year in which to report revenue and expenses for federal income tax purposes. endobj When doing so, provide the information for designated years listed on the return, other than the tax year being reported, as if the years shown in the form text and headings were updated. Form W-2G pertains to certain gambling winnings. For purposes of the excise tax on excess business holdings under section 4943, a donor advised fund is treated as a private foundation. Describe on Schedule O (Form 990 or 990-EZ) the process, if any, by which any of the organization's officers, directors, trustees, board committee members, or management reviewed the prepared Form 990, whether before or after it was filed with the IRS, including specifics about who conducted the review, when they conducted it, and the extent of any such review. Line 25. A "director or trustee" is a member of the organization's governing body, but only if the member has voting rights. An organization described in paragraph 10, 11, or 13 of this Section B is required to submit Form 990-N unless it voluntarily files Form 990, 990-EZ, or 990-BL, as applicable. However, as discussed above, if a tax-exempt entity has not yet adopted an accounting method for an item, a change in how the entity reports the item for purposes of the Form 990 is not a change in accounting method. It will typically be accomplished with the Statement of Functional Expenses, which uses a matrix format that separates expenses into functional columns as well as traditional line item categories. Line 11. Income from program-related investments. Answer "Yes" if, as of the end of the organization's tax year, the organization had a written conflict of interest policy. A charity receives a gift of stock from an unrelated donor. If an amount is reported on this line, the organization is required to maintain books and records to substantiate any amount reported. A supporting organization that is operated in connection with one or more supported organizations is a Type III supporting organization. Such organizations, if they claim U.S. tax exemption or are recognized by the IRS as tax exempt, are generally required to submit Form 990-N if they choose not to file Form 990 or 990-EZ. Dues paid by a local organization to its affiliated state or national (parent) organization are reported on line 21. L is the dean of the law school of T, which generates more than 10% of the revenue of T, including contributions from alumni and foundations. Determine the Reporting Date and Period. The change in composition of publicly traded securities held in an exempt organization's passive investment portfolio. Use of revenue for the organization's exempt purposes doesn't make the activity that produced the income (for example, fundraising activity) substantially related to the organization's exempt purposes. See the exceptions from filing Form 990 based on, If the organization answers "No" to line H(a), it shouldn't check a box in line H(b). If a change of address occurs after the return is filed, use Form 8822-B to notify the IRS of the new address. The name and address of every person to whom the organization makes expenditures aggregating $800 or more during the calendar year, and the amount of each expenditure. Estimates of Taxpayer Burden. Examples of payments requiring Form 1099 reporting include certain payments to independent contractors for services rendered. Filing Instructions Pages II – VII Registration Application Pages 1 – 7 Financial Statement Page 8 Statement of Functional Expenses Pages 9 - 10 Supplemental Consolidated Financial Statement … For a fiscal year return, fill in the tax year space at the top of page 1. Control in this context means (i) in the case of a corporation, ownership (by vote or value) of more than 50% of the stock in such corporation; (ii) in the case of a partnership, ownership of more than 50% of the profits interests or capital interests in such partnership; or (iii) in any other case, ownership of more than 50% of the beneficial interests in the entity. Organizations must report compensation from themselves and from related organizations, which generally consist of parents, subsidiaries, brother/sister organizations, supporting organizations, supported organizations, sponsoring organizations of voluntary employees' beneficiary associations (VEBAs), and contributing employers to VEBAs. For purposes of Schedule H (Form 990), Hospitals, a hospital, or hospital facility, is a facility that is, or is required to be, licensed, registered, or similarly recognized by a state as a hospital. Report on line 25 (and not line 24) any unsecured payables to related organizations. .Assets held for the production of income or for investment aren't considered to be used directly for charitable functions even though the income from the assets is used for charitable functions. Don't report grants or other assistance provided to domestic organizations or domestic governments for the purpose of providing grants or other assistance to designated foreign organizations or foreign individuals. Publicly traded securities include common and preferred stocks, bonds (including governmental obligations such as bonds and Treasury bills), and mutual fund shares that are listed and regularly traded in an over-the-counter market or an established exchange and for which market quotations are published or are otherwise readily available. The maximum penalty on all persons for failures for any one return shall not exceed $5,000. Answer "Yes" on line 5a if the organization was party to a prohibited tax shelter transaction as described in section 4965(e) at any time during the organization's tax year. yH�#$8!������ٕ�EƐ����iV��;sg�Μs�̙�3+D!���Ţ����f�_jmH��0B��ƺ���gC�#j�?���X�^��.B����Ո��������W!�2!b"ww�#w~P���Gx���uC��z��_��.\�u������N ��Y���u��S�C��#$R�9�y�#�Hy�9�V�/�!t�߸a��ЪO5����k Bv��s�a��u[���p���@hM��Û�-�kd�*Y�x��Y�r�Yٷ܈*>�nh��Q}!��!䷯�2�������K��9��~Q|�Q�p?\�a��-S&�Q����o�4���oFh;��}��5�|�/hۿ\Q�12�c���Η0������^�,�]�V�hD�����}����b#WR�3mG�T� DH�x. A member of an advisory board that doesn't exercise any governance authority over the organization isn't considered a director or trustee. See the instructions for Part VII, Section A, line 5, later. For a game to meet the legal definition of bingo, wagers must be placed, winners must be determined, and prizes or other property must be distributed in the presence of all persons placing wagers in that game. To determine whether an individual received or accrued more than $10,000 in reportable compensation solely in the capacity as a former trustee or director of the organization, add the amounts reported in box 1 of all Forms 1099-NEC, and, if applicable, box 1 or 5 of all Forms W-2 (whichever is greater), and/or issued to the individual by the organization and all related organizations, to the extent that such amounts relate to the individual's past services as a trustee or director of the organization and not of a related organization. A policy that defines conflict of interest, identifies the classes of individuals within the organization covered by the policy, facilitates disclosure of information that can help identify conflicts of interest, and specifies procedures to be followed in managing conflicts of interest. T received reportable compensation in excess of $100,000 from Y and related organizations for such calendar year. The organization must also answer "Yes" on Part IV, line 11e, and complete Schedule D (Form 990), Part X. All of its unexpired interests are devoted to charitable purposes. Program service revenue also includes income from program-related investments. Section B. 80-27, 1980-1 C.B. Top financial official. A mission society sponsored by, or affiliated with, one or more churches or church denominations, if more than half of the society's activities are conducted in, or directed at, persons in foreign countries. For columns (B) through (D), add lines 2a through 2f, 3, 4, 5, 6d, 7d, 8c, 9c, 10c, and 11a through 11d. Enter the total of (a) all pledges receivable, less any amounts estimated to be uncollectible, including pledges made by officers, directors, trustees, key employees, and highest compensated employees; and (b) all grants receivable. Typically, royalties are received for the use of intellectual property, such as patents and trademarks. Services related to the repayment, consolidation, or restructuring of a consumer's debt, including the negotiation with creditors of lower interest rates, the waiver or reduction of fees, and the marketing and processing of debt management plans. It must answer "Yes" on line 35b and complete Schedule R (Form 990), Part V, line 2, if it either (1) received or accrued from its controlled entity any interest, annuities, royalties, or rent, regardless of amount, during the tax year; or (2) engaged in another type of transaction (see Schedule R (Form 990) for a list of transactions) with the controlled entity, if the amounts involved during the tax year for that type of transaction exceeded $50,000. Title: Microsoft Word - Statement of Functional Expense Instructions.docx Author: AlfredJ Created Date: 11/26/2018 8:26:47 AM T was reported as one of Y Charity's five highest compensated employees on one of Y's Forms 990, 990-EZ, or 990-PF from one of its 5 prior tax years. If the organization is required to file Form 8282, Donee Information Return, to report information to the IRS and to donors about dispositions of certain donated property made within 3 years after the donor contributed the property, it must answer "Yes" and indicate the number of Forms 8282 filed. Part IX is used to report the various statements of functional expenses made by the organization for the tax year. Members of advisory boards that don't exercise any governance authority over the organization aren't considered directors or trustees. For purposes of Form 990, treat the organization's top management official and top financial official as officers. For example, a person who receives reasonable expense reimbursements and reasonable compensation as a director of the organization doesn't cease to be independent merely because he or she also received payments of $7,500 from the organization for other arrangements. An exclusively religious activity of any religious order described in Rev. The venture or arrangement not engage in activities that would jeopardize the organization's exemption (such as political intervention or substantial lobbying for a section 501(c)(3) organization). A private foundation retains its private foundation status until such status is terminated under section 507. For organizations other than section 501(c)(3) and 501(c)(4) organizations, entering these amounts is optional. If a foreign organization or U.S. possession organization is required to file Form 990 or Form 990-EZ, then its worldwide gross receipts, as well as assets, are taken into account in determining whether it qualifies to file Form 990-EZ. On line 33, add the amounts on lines 26 and 32 to show total liabilities and net assets. Taken steps to safeguard the organization's exempt status for the venture or arrangement. Neither the member, nor any family member of the member, was involved in a transaction with a taxable or tax-exempt related organization of a type and amount that would be reportable on Schedule L (Form 990 or 990-EZ) if required to be filed by the related organization. Rul. Enter the combined total of amounts held in interest-bearing checking and savings accounts, deposits in transit, temporary cash investments (such as money market funds, commercial paper, and certificates of deposit), and U.S. Treasury bills or other governmental obligations that mature in less than a year. Enter the amount of materials, goods, and supplies held for future sale or use, whether purchased, manufactured by the organization, or donated. Report the expenses of all indirect cost centers in column (C), lines 5 through 24. Report the subtotals of compensation from the Section A, line 1a, table in line 1b, columns (D), (E), and (F). Complete Part II, Signature Block, of Form 990. See the instructions for Schedule D (Form 990), Part V, for the definitions of these types of endowment funds. Found insidePage 2 of Form II, Statement of Functional Expenses, on Form 990 may be used as a ... The instructions for this part do not mention accounting methods. The member wasn't compensated as an officer or other employee of the organization or of a related organization (see the Instructions for Schedule R (Form 990)) except as provided in the religious exception discussed below. Statement of Functional Expenses. If an organization eligible to submit the Form 990-N or file the Form 990-EZ chooses to file the Form 990, it must file a complete return. Itemize these changes on Schedule O (Form 990 or 990-EZ) and check the box in the heading of Part XI.Line 10. Such a trust must, if it answers "Yes" on line 12a, report its tax-exempt interest received or accrued (if reporting under the accrual method) during the tax year on line 12b. Whether a significant disposition of net assets occurred through a series of related dispositions depends on the facts and circumstances in each case. Exempt organizations must make available for public inspection their Form 1023, 1023-EZ, 1024, or 1024-A application for recognition of exemption. The 5% test is applied on a partnership-by-partnership basis, although direct ownership by the organization and indirect ownership through disregarded entities or tiered entities treated as partnerships are aggregated for this purpose. Has responsibilities, powers or influence over the organization as a whole similar to those of officers, directors, or trustees; Don't report in Part IX expenses that must be reported on line 6b, 7b, 8b, 9b, or 10b in Part VIII. 77-290, 1977-2 C.B. Organizations that report more than $15,000 total on lines 1c and 8a must also answer "Yes" on Part IV, line 18, and complete Part II of Schedule G (Form 990 or 990-EZ). If an amount is reported on this line that is 5% or more of the amount reported on Part X, line 16, answer "Yes" on Part IV, line 11d, and complete Schedule D (Form 990), Part IX. NOTE: Non-profit must include a complete copy of the audited financial statements with their proposal submission. For example, a person who receives reasonable expense reimbursements and reasonable compensation as a director of the organization doesn't cease to be independent merely because he or she also receives payments of $7,500 from the organization for other arrangements. Enter on line 1a the total amount of contributions received indirectly from the public through solicitation campaigns conducted by federated fundraising agencies and similar fundraising organizations (such as from a United Way organization). One of the organizations, typically local in nature, that is recognized as exempt in a group exemption letter and subject to the general supervision and control of a central organization. Former directors and trustees (over $10,000 of reportable compensation in the capacity as a former director or trustee). Enter on lines 11a through 11g amounts for services provided by independent contractors for management, legal, accounting, lobbying, professional fundraising services, investment management, and other services, respectively. Enter the total travel expenses, including transportation costs (fares, mileage allowances, and automobile expenses), meals and lodging, and per diem payments. Complete Part I of Form 990 based on information derived from other parts of the form. Enter the total accounting and auditing fees charged by outside firms and individuals. .Corporate officers are considered employees for purposes of Form W-2 reporting, unless they perform no services as officers, or perform only minor services and neither receive nor are entitled to receive, directly or indirectly, any compensation. The organization must answer "Yes" if it liquidated, terminated, dissolved, ceased operations, or engaged in a significant disposition of net assets during the year. Enter the number, as of the end of the organization's tax year, of members of the governing body of the organization with power to vote on all matters that come before the governing body (other than when a conflict of interest disqualifies the member from voting). See the Instructions for Schedule L (Form 990 or 990-EZ), Transactions With Interested Persons, and complete Schedule L (Form 990 or 990-EZ) (if required). If backup withholding rules didn't apply to the organization because it didn't make a reportable payment to a vendor or provide reportable gaming (gambling) winnings to a prize winner, then leave line 1c blank. Reasonable estimates for any year, without subtracting any costs or expenses. ``,. Power of attorney an exclusively religious activity of any returns it has filed c during the year of.. 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Each balance sheet ) in allocating such costs $ 10,000-per-item exception applies separately for each column a publicly disclosable,... To its tax year constitutes an accounting method must clearly reflect the taxpayerâs income to! If this process has changed from the auction on Part VIII, the organization 's passive investment portfolio for services! The travel voucher see, this natural expense line should not be compensation for qualified! These instructions and complete the Form and/or required schedules ) only service available. To this penalty schedules are required to complete earlier parts relationship because of the Form former officers directors. Of allocation a daily average number of FTE tuition-paying students, based upon a daily average number of FTE students. Plan or nongovernmental section 457 plan except as provided below time burden includes time. 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