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Instructions for Form 990 or 990-EZ Schedule A 2006 Tax Year

Index

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.

A

Accrual to cash basis, worksheet for conversion to, Part IV-A. Support Schedule
Address, for ruling letter, Affiliated groups.
Affiliated groups, Affiliated groups., Group returns.
Assets test, Assets test/Expenditure test.

C

Communication with members, Communication with members.
Communication, direct lobbying and/or grassroots lobbying, Exceptions to the definitions of direct lobbying communication and/or grassroots lobbying communication.
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees, Part I. Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees
Compensation of the Five Highest Paid Independent Contractors for Other Services, Part II-B. Compensation of the Five Highest Paid Independent Contractors for Other Services
Compensation of the Five Highest Paid Independent Contractors for Professional Services, Part II-A. Compensation of the Five Highest Paid Independent Contractors for Professional Services
Compensation or repayment, Line 2d. Compensation or repayment.
Conservation easements, Line 3c. Conservation easements.
Contributions in excess of the 2% limitation, Line 26b. Contributions in Excess of the 2% Limitation.
Contributions, membership fees, and gross receipts from disqualified persons, Line 27a. Contributions, Membership Fees, and Gross Receipts From Disqualified Persons.
Control, common, element of , Part VII. Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
Control, limited, Limited control., Group returns.
Credit counseling, Line 3d.

D

Definitions, Definitions
Direct lobbying communications, Direct lobbying communications (direct lobbying expenditures).
Direct lobbying expenditures, Direct lobbying communications (direct lobbying expenditures).
Disqualified person, Disqualified person.
Disqualified supporting organization, Exception.
Donor advised fund, Line 4b.
Donor advised funds, Line 4a.
Donor advisor, Line 4a.

G

General Instructions, General Instructions
Grassroots expenditures, Grassroots lobbying communications (grassroots expenditures).
Grassroots lobbying communications, Grassroots lobbying communications (grassroots expenditures).
Gross investment income, Gross investment income.
Gross receipts from activities related to organization's charitable, etc., purpose., Line 17. Gross Receipts From Activities Related to Organization's Charitable, etc., Purpose.
Gross receipts from other than disqualified persons, Line 27b. Gross Receipts From Other Than Disqualified Persons.
Group returns, Group returns.
Groups, affiliated, Affiliated groups., Group returns.

H

Hospital medical research organization, Line 9. Hospital Medical Research Organization.
Hospital or cooperative hospital service organization, Line 7. Hospital or Cooperative Hospital Service Organization.

I

Indirect contributions, Indirect contributions from the general public.
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations, Part VII. Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

L

Legislation, Legislation.
Legislation, attempting to influence, Lobbying expenditures.
Legislation, specific, Legislation.
Limited control, Limited control.
Lobbying Activity by Nonelecting Public Charities, Part VI-B. Lobbying Activity by Nonelecting Public Charities
Lobbying Expenditures by Electing Public Charities, Part VI-A. Lobbying Expenditures by Electing Public Charities

O

Organization operated for the benefit of a governmental unit., Line 10. Organization Operated for the Benefit of a Governmental Unit.
Organization operated to test for public safety, Line 14. Organization operated to test for public safety.
Organizations, related, Related organizations.
Organizations, unrelated, Unrelated organizations., Unrelated organizations.

P

Part I, Part I. Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees
Part II, Part II-A. Compensation of the Five Highest Paid Independent Contractors for Professional Services
Part II-B, Part II-B. Compensation of the Five Highest Paid Independent Contractors for Other Services
Part III, Part III. Statements About Activities
Part IV, Part IV. Reason for Non-Private Foundation Status
Part IV-A, Part IV-A. Support Schedule
Part V, Part V. Private School Questionnaire
Part VI-A, Part VI-A. Lobbying Expenditures by Electing Public Charities
Part VI-B, Part VI-B. Lobbying Activity by Nonelecting Public Charities
Part VII, Part VII. Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
Penalties, Penalties
Period covered, Period Covered
Private foundation status, Lines 5 through 14. Reason for Non-Private Foundation Status.
Private School Questionnaire, Part V. Private School Questionnaire, 7.04 Failure to maintain records.
Pub. 525, Taxable and Nontaxable Income, Column (e)
Public charities, electing, Electing public charities.
Public charities, nonelecting, Nonelecting public charities.
Public support test, Normally to satisfy public support test.
Public support test, facts and circumstances , Facts and circumstances— Public support test.
Public support test, section 509(a)(1) , Line 11. Organization Meeting the Section 509(a)(1) Public Support Test.
Public support tests, section 509(a)(2) , Line 12. Organization Meeting the Section 509(a)(2) Public Support Tests.
Purpose of form, Purpose of Form

S

Scholarships, etc., Line 3a. Scholarships, etc.
School, Line 6. School.
Section 403(b) annuity plan., Line 3b. Section 403(b) annuity plan.
Specific Instructions, Specific Instructions
Sponsoring organization, Line 4a., Line 4b.
Statements About Activities, Part III. Statements About Activities
Substantial contributor, Disqualified person.
Substantial part test, Substantial part test.
Support,
Support from a governmental unit, Support from a governmental unit,
Support Schedule, Part IV-A. Support Schedule
Supporting organization, Line 13. Supporting organization.
Functionally integrated, Type of supporting organization.
Type, Type of supporting organization.
Type I, Type of supporting organization.
Type II, Type of supporting organization.
Type III, Type of supporting organization.

T

Taxable distribution, Line 4b., Exception.
Test, assets, Assets test/Expenditure test.
Test, expenditure, Expenditure test., Assets test/Expenditure test., Expenditure test.
Test, full and fair exposition, Grassroots lobbying communications (grassroots expenditures).
Test, public support, facts and circumstances, , Facts and circumstances— Public support test.
Test, public support, section 509(a)(1), Line 11. Organization Meeting the Section 509(a)(1) Public Support Test.
Test, substantial part, Substantial part test.
Tests, public support, section 509(a)(2), Line 12. Organization Meeting the Section 509(a)(2) Public Support Tests.
Transfers, Line 51a. Transfers.
Type III, functionally integrated, Type of supporting organization.

U

Unrelated organizations, Unrelated organizations., Unrelated organizations.
Unusual grants, Line 28. Unusual Grants.

W

Who must file, Who Must File
Worksheet — accrual to cash basis, conversion to, Part IV-A. Support Schedule

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