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Exempt Organizations Annual Reporting Requirements: Related Organizations and Unrelated Partnerships (Form 990, Schedule R)

The questions below relate to Schedule R (Related Organizations and Unrelated Partnerships) to Form 990, Return of Organization Exempt From Income Tax.

  1. Schedule R, Form 990, requires certain information reporting regarding related organizations. What are related organizations for purposes of Schedule R?
  2. In deciding if an organization is related for purposes of Schedule R, Form 990, how is control defined for nonprofit organizations and organizations without owners or persons with beneficial interests?
  3. In deciding if an organization is related for purpoes of Schedule R, Form 990, how is control defined for nonprofit organizations and organizations with owners or persons with beneficial interests?
  4. What information about a related organization is required to be reported on Schedule R, Form 990?
  5. Schedule R, Part V, Form 990, requires reporting of transactions between the filing organization and its related organizations. Do all transactions between the filing organization and its related organizations have to be reported?
  6. What is the difference between a related organization and a controlled entity for purposes of Schedule R, Form 990? Why does the IRS require certain transactions between the filing organization and a controlled entity to be reported on the schedule, even if the transaction amount is less than the reporting thresholds applicable to other transactions with related organizations?
  7. Besides Schedule R, what are some other examples of other parts of the Form 990 and schedules that require the filing organization to provide information regarding certain of its related organizations?
  8. Why does Part VI of Schedule R, Form 990, require information regarding certain partnerships even though they are not related organizations?
  9. When is the filing organization required to treat the activities of a related organization as its own activities for Form 990 reporting purposes?
  10. Should a filing organization report on Schedule R, Form 990, other organizations in which it has an indirect ownership interest, such as second and third tier subsidiaries?
  11. What are the related organization reporting requirements for exempt organizations filing group Form 990 returns?
  12. What are the related organization reporting requirements for organizations filing Form 990-EZ?