Internal Revenue Service United States Department of the Treasury

Instructions for Schedule D (Form 990) (2012)

Supplemental Financial Statements

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • Future Developments
    • General Instructions
    • Purpose of Schedule
    • Who Must File
  • Specific Instructions
    • Part I. Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts
      • Exceptions.
    • Part II. Conservation Easements
      • Line 2a.
      • Line 2b.
      • Line 2c.
      • Line 2d.
    • Part III. Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets
      • Line 1a.
      • Line 1b.
    • Part IV. Escrow and Custodial Arrangements
      • Part V. Endowment Funds
        • Line 1a.
        • Line 1b.
        • Line 1c.
        • Line 1d.
        • Line 1e.
        • Line 1f.
        • Line 1g.
        • Line 3a(i).
        • Line 3a(ii).
        • Line 3b.
      • Part VI. Land, Buildings, and Equipment
        • Part VII. Investments—Other Securities
          • Part VIII. Investments—Program Related
            • Part IX. Other Assets
              • Part X. Other Liabilities
                • Parts XI Through XII. Reconciliation of Revenue and Expenses From Form 990 to Audited Financial Statements
                • Part XIII. Supplemental Information
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