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Exempt Organizations Annual Reporting Requirements - Form 990, Schedule R: Meaning of "Related" Organization

Schedule R, Form 990, requires certain information reporting regarding related organizations. What are related organizations for purposes of Schedule R?

Related organizations are organizations that stand in a parent/subsidiary relationship, brother/sister relationship, sponsoring organization of or contributing employer to a VEBA, or supporting/supported organization relationship. Supporting and supported organizations are defined in section 509(a)(3) and 509(f)(3). The first two relationships depends on a definition of control set forth in the Form 990 instructions glossary and Schedule R instructions. The definition of control depends on whether the organization has owners or persons with beneficial interests.

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Page Last Reviewed or Updated: 06-Mar-2014