Table of Contents

• Instructions for Form 990-T - Introductory Material
  • What's New
  • Reminders
  • Photographs of Missing Children
  • Phone Help
  • How To Get Forms and Publications
    • Internet
    • DVD for tax products
    • By Phone and In Person
• General Instructions
  • Purpose of Form
    • Who Must File
    • Definitions
    • When To File
    • Where To File
    • Estimated Tax Payments
    • Depository Method of Tax Payment
    • Interest and Penalties
    • Which Parts To Complete
    • Consolidated Returns
    • Other Forms That May Be Required
    • Accounting Methods
    • Accounting Period
  • • How Does a 501(c)(3) Organization Make Its Annual Returns Available for Public Inspection?
• Specific Instructions
  • Period Covered
    • Name and Address
    • Blocks A through J
  • Part I—Unrelated Trade or Business Income
    • Line 1a—Gross Receipts or Sales
    • Line 4a—Capital Gain Net Income
    • Line 4b—Net Gain or (Loss)
    • Line 4c—Capital Loss Deduction for Trusts
    • Line 5—Income or (Loss) From Partnerships and S Corporations
    • Line 12—Other Income
  • Part II–Deductions Not Taken Elsewhere
    • Limitations on Deductions
    • Line 16—Repairs and Maintenance
    • Line 17—Bad Debts
    • Line 18—Interest
    • Line 19—Taxes and Licenses
    • Line 20—Charitable Contributions
    • Line 21—Depreciation
    • Line 23—Depletion
    • Line 24—Contributions to Deferred Compensation Plans
    • Line 25—Employee Benefit Programs
    • Line 28—Other Deductions
    • Line 31—Net Operating Loss (NOL) Deduction
    • Line 33—Specific Deduction
  • Part III—Tax Computation
    • Lines 35a and 35b
    • Lines 35c and 36
    • Line 37—Proxy Tax
    • Line 38—Alternative Minimum Tax
  • Part IV—Tax and Payments
    • Line 40a—Foreign Tax Credit
    • Line 40b—Other Credits
    • Line 40c—General Business Credit
    • Line 40d—Credit for Prior Year Minimum Tax
    • Line 42—Other Taxes
    • Line 43—Total Tax
    • Line 44b—Estimated Tax
    • Line 44d—Foreign Organizations
    • Line 44e—Backup Withholding
    • Line 44f—Credit for Small Employer Health Insurance Premiums
    • Line 44g—Other Credits and Payments
    • Line 47—Tax Due
  • Part V—Statements Regarding Certain Activities and Other Information
    • Signature
  • Schedule A—Cost of Goods Sold
  • Schedule C—Rent Income
  • Schedule E—Unrelated Debt-Financed Income
  • Schedule F—Interest, Annuities, Royalties, and Rents From Controlled Organizations
    • Excess qualifying specified payments.
  • Schedule G—Investment Income of a Section 501(c)(7), (9), or (17) Organization
  • Schedule I—Exploited Exempt Activity Income, Other Than Advertising Income
  • Schedule J—Advertising Income
  • Schedule K—Compensation of Officers, Directors, and Trustees
• Instructions for Form 990-T - Notices
  • Paperwork Reduction Act Notice.
• Instructions for Form 990-T - Additional Material