[ Click for Index ]

Instructions for Schedule A (Form 990 or 990-EZ)

• General Instructions
  • Purpose of Form
  • Who Must File
  • Period Covered
  • Penalties

• Specific Instructions
  • Part I - Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees
    • Column (c)
    • Column (d)
    • Column (e)

  • Part II - Compensation of the Five Highest Paid Independent Contractors for Professional Services
  • Part III - Statements About Activities
  • Part IV - Reason for Non-Private Foundation Status
    • Definitions

  • Part IV-A - Support Schedule
  • Part V - Private School Questionnaire
  • Part VI-A - Lobbying Expenditures by Electing Public Charities
  • Part VI-B - Lobbying Activity by Nonelecting Public Charities
  • Part VII - Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Index

[ Click for Table of Contents ]

C

• Communication with members
• Communication, direct lobbying and/or grassroots lobbying
• Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees
• Compensation of the Five Highest Paid Independent Contractors for Professional Services
• Compensation or repayment
• Contributions in excess of the 2% limitation
• Contributions, membership fees, and gross receipts from disqualified persons
• Control, common, element of
• Control, limited

D

• Definitions
• Direct lobbying expenditures

E

• Exempt organization, noncharitable
• Expenditures, exempt purpose
• Expenditures, exempt purpose
• Expenditures, lobbying

F

• Family members
• Form 4720
• Form 5768

G

• General Instructions
• Grassroots expenditures
• Grassroots expenditures
• Gross receipts from activities related to organization
• Gross receipts from other than disqualified persons
• Groups, affiliated

H

• Hospital medical research organization
• Hospital or cooperative hospital service organization

I

• Indirect contributions
• Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

L

• Legislation, attempting to influence
• Legislation, specific
• Lobbying Activity by Nonelecting Public Charities
• Lobbying Expenditures by Electing Public Charities

M

• Medical research

N

• Non-Private Foundation Status, Reason for
• Normally
• Normally

O

• Organization operated for the benefit of a governmental unit.
• Organization operated to test for public safety
• Organizations, related
• Organizations, unrelated
• Organizations, unrelated

P

• Penalties
• Period covered
• Private School Questionnaire
• Private School Questionnaire
• Pub. 525, Taxable and Nontaxable Income
• Public charities, electing
• Public charities, nonelecting
• Purpose of form

Q

• Qualify
• Qualify

R

• Relationship, historic and continuing
• Returns, group
• Ruling letter request

S

• School
• Section 403(b) annuity plan.
• Specific Instructions
• Statements About Activities
• Substantial contributor
• Support
• Support from a governmental unit
• Support Schedule
• Supporting organization

T

• Test, expenditure
• Test, expenditure
• Test, expenditure
• Test, full and fair exposition
• Test, public support, facts and circumstances,
• Test, public support, section 509(a)(1)
• Test, substantial part
• Tests, public support, section 509(a)(2)
• Transfers

U

• Unusual grants

W

• Who must file
• Worksheet - accrual to cash basis, conversion to

Instructions Index | 2002 Tax Help Archives | Tax Help Archives | Home