Table of Contents
Note.
Terms in bold are defined in the Glossary of the Instructions for Form 990.
Schedule A (Form 990 or 990-EZ) is used by an organization that files Form 990 or Form 990-EZ to provide the required information regarding public charity status and public support.
Any organization that answered "Yes," to Form 990, Part IV, line 1, must complete and attach Schedule A (Form 990 or 990-EZ) to Form 990. Any section 501(c)(3) organization or section 4947(a)(1) nonexempt charitable trust that files a Form 990-EZ must complete and attach this schedule to Form 990-EZ. These include:
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Organizations that are described in section 501(c)(3) and are public charities;
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Organizations that are described in sections 501(e), 501(f), 501(k), or 501(n); and
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Nonexempt charitable trusts described in section 4947(a)(1) that are not treated as private foundations.
If an organization is not required to file Form 990 or Form 990-EZ but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules.
Any organization that is tax-exempt under section 501(c)(3) but is a private foundation and not a public charity should not file Form 990, Form 990-EZ, or Schedule A (Form 990 or 990-EZ), but should file Form 990-PF. See instructions to Part I.
When completing Schedule A (Form 990 or 990-EZ), the organization must use the same accounting method it checked on Form 990, Part XI, line 1, or Form 990-EZ, line G. The organization must use this accounting method in reporting all amounts on Schedule A (Form 990 or 990-EZ), regardless of the accounting method it used in completing Schedule A (Form 990 or 990-EZ) for 2007.
If the accounting method the organization used in completing the 2007 Schedule A (Form 990 or 990-EZ) was different from the accounting method checked on the 2008 Form 990, Part XI, line 1, or the 2008 Form 990-EZ, line G, the organization should not report, in either Part II or Part III, the amounts reported in the applicable columns of the 2007 Schedule A (Form 990 or 990-EZ). Instead, the organization should report all amounts in Part II or Part III using the accounting method checked on the 2008 Form 990, Part XI, line 1, or the 2008 Form 990-EZ, line G.
Example 1.
An organization checks “Cash” on Form 990, Part XI, line 1. It should report the amounts in Part II or Part III using the cash method. If the organization filed a 2007 Schedule A (Form 990 or 990-EZ) using the cash method, it should report in the 2004 through 2006 columns on the 2008 Schedule A (Form 990 or 990-EZ) the same amounts that it reported in the 2004 through 2006 columns on the 2007 Schedule A (Form 990 or 990-EZ).
Example 2.
An organization checks "Accrual" on Form 990, Part XI, line 1. It should report the amounts in Part II or Part III of Schedule A (Form 990 or 990-EZ) using the accrual method. If the organization filed a 2007 Schedule A (Form 990 or 990-EZ) using the cash method, it should not report in the 2004 through 2006 columns on the 2008 Schedule A (Form 990 or 990-EZ) the same amounts that it reported in the 2004 through 2006 columns on the 2007 Schedule A (Form 990 or 990-EZ) but should report these amounts using the accrual method.
If an organization wants to change its overall accounting method, see Form 990, D. Accounting Periods and Methods, or the General Instructions for Form 990-EZ.
The IRS has issued new rules eliminating the advance ruling process for section 501(c)(3) organizations described in sections 170(b)(1)(A)(vi) and 509(a)(2). Organizations with an advance ruling that expires on or after June 9, 2008 no longer need to file , after 5 years to receive a definitive ruling. In addition, organizations described in sections 170(b)(1)(A)(vi) and 509(a)(2) will use a 5-year period that includes the current tax year and the four preceding tax years in computing their public support.
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