What information about a related organization is required to be reported on Schedule R?

Parts I-IV of Schedule R all ask for the related organization’s name, address, employer identification number, primary activity, legal domicile, and direct controlling entity. They also ask for certain other types of information depending on whether the related organization is a tax-exempt organization, a disregarded entity, a taxable corporation, or a partnership for federal tax purposes, as follows:

• Tax-exempt organization:
  • its exempt Code section (such as 501(c)(6))
  • if exempt under section 501(c)(3), its public charity status
    
• Disregarded entities:
  • total income
  • end-of-year assets
    
• Taxable corporation or trust:
  • share of related organization’s total income
  • share of related organization’s end-of-year assets
  • percentage ownership
  • related organization’s entity type (C corporation, S corporation, or trust)
    
• Partnership:
  • share of related organization’s total income
  • share of related organization’s end-of-year assets
  • related organization’s predominant type of income (related, investment, or unrelated)
  • unrelated business income amount (if any) reported in the partnership’s Form 1065, Schedule K-1, box 20
  • whether the partnership makes disproportionate allocations
  • whether the filing organization is a general or managing partner or member