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Exempt Organizations Annual Reporting Requirements - Form 990, Schedule R: Other Form 990 Reporting for Related Organizations

Besides Schedule R, what are some other examples of parts of the Form 990 and schedules that require the filing organization to provide information about certain of its related organizations?

  • Part VII, Compensation—compensation from related organizations
  • Part VI, Governance, line 1b— must take into account transactions with related organizations in determining independence of members of governing body
  • Part VIII, Statement of Revenue, line 1d--contributions from related organizations
  • Part X, line 25, Form 990, and Schedule D, Part V, line 3--endowment funds held by related organizations
  • Schedule D, Part X--payables to related organizations
  • Schedule H, Part VI --states in which a related organization files a community benefit report on behalf of filing organization
  • Schedule M, Part I, line 32--whether any related organization solicits, processes or sells noncash contributions for filing organization

The same definition of related organization used for Schedule R (described in Meaning of Related Organization, Meaning of Control - Organization Without Owners, and Meaning of Control - Organization With Owners) is used for these other reporting requirements.

Because information regarding related organizations is required in various parts of the form, the Sequencing List in the Form 990 instructions (General Instructions, part C) recommends determining the related organizations as one of the first steps in preparing the Form 990.