Instructions for Schedule A (Form 990 or 990-EZ) - Introductory Material
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
The following changes were made to reflect provisions from the Pension Protection Act of 2006.
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Line 3c concerning conservation easements now requires the attachment of a detailed statement.
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New lines 4a through 4e have been added to require information on donor advised funds.
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Line 4f has been added for sponsoring organizations to report the total number of separate funds or accounts owned at the
end of the tax
year (other than donor advised funds) for participating donors, where donors have the right to provide advice on the distribution
or investment of
funds.
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Line 4g has been added for sponsoring organizations to report the aggregate value of assets held in all funds or accounts
(other than donor
advised funds) at the end of the tax year.
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Part IV has been revised for organizations to certify that the organization is not a private foundation.
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Line 13 has been revised to include a functionally integrated organization as Type III supporting organization. The line 13
table has been
modified to require organizations to report if any supported organizations are listed in the supporting organization's governing
documents, and the
amount of support the supporting organization provided to the supported organization.
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The definition of gross investment income under section 509(e) was amended which affects the calculation of the public support
test.