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.
- Form 990, Return of Organization Exempt From Income Tax
- Schedule R, Form 990
- control - organizations without beneficial owners -Meaning of control - organizations without beneficial owners
- control - organizations with beneficial owners - Meaning of control - organizations with beneficial owners