8/14/2019 US Internal Revenue Service: i990--1993

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Cat. No. 11283J

Contents Page General Instructions 17

A Who Must File 1

B Exempt Organization ReferenceChart 2

C Organizations Not Required To FileForm 990 2

D Forms and Publications To File or Use 3

E Use of Form 990 To Satisfy StateReporting Requirements 3

F Other Forms as Partial Substitutesfor Form 990 4

G Accounting Period Covered 4

H When and Where To File 4

I Extension of Time To File 5

J Amended Return/Final Return 5

K Penalties 5

L Public Inspection of CompletedExempt Organization Returns andApproved Exemption Applicat ions 5

M Solicitations of NondeductibleContributions 6

N Disclosures Regarding CertainInformation and Services Furnished 6

O Disclosures Regarding CertainTransactions and Relationships 6

P Erroneous Backup Withholding 6

Q Group Return 6

R Organizations in Foreign Countriesand U.S. Possessions 6

S Substantiation, Disclosure, and LobbyingRequirements of the RevenueReconciliation Act of 1993 6

Specific Instructions 7-8

Contents PagePart IStatement of Revenue,

Expenses, and Changes in NetAssets or Fund Balances 8

Part IIStatement of FunctionalExpenses 13

Part IIIStatement of ProgramService Accomplishments 16

Part IVBalance Sheets 16Part VList of Officers, Directors,

Trustees, and Key Employees 18

Part VIOther Information 19

Part VIIAnalysis of Income-Producing Activities 22

Part VIIIRelationship of Activitiesto the Accomplishment ofExempt Purposes 22

Part IXInformation RegardingTaxable Subsidiaries 23

Exclusion Codes 24

Items To Note A separate entry line for reporting

tax-exempt bond liabilities was added to thebalance sheet. Organizations with suchobligations must also attach a schedule todescribe these liabilities.

For all types of filers, revenue from sales ofprogram-related inventory items is nowreportable on line 2 and the related cost ofgoods sold is reportable on line 43.

Separate totals for cash and noncashcontributions, etc., received have to bereported on line 1; and separate totals forcash and noncash grants, etc., made have tobe shown on line 22.

Foreign organizations with $25,000 or lessin gross receipts from U.S. sources are nowexempt from filing Form 990.

The law that allowed group legal servicesplan benefits to qualify for exclusion undersection 120 and for group legal servicestrusts to qualify for recognition of exemptionunder section 501(c)(20) expired for tax yearsbeginning after June 30, 1992, and was notreinstated as of the date this form wasprinted.

The Office of Personnel Management(OPM) requests a completed Form 990, and

not a Form 990-EZ, from any organizationapplying to participate in a Combined FederalCampaign.

The Revenue Reconciliation Act of 1993made the following changes effective January1, 1994. (See General Instruction S and theinstructions for line 85 in Part VI.)

1. To obtain a section 170 deduction,donors who contribute $250 or more in cashor property must obtain a contemporaneouswritten acknowledgment from the doneeorganization.

2. Organizations that gave a donorsomething in return for a contribution of morethan $75 (a quid pro quo situation) mustinform the contributor of the amount

deductible for Federal income tax purposes.3. Certain organizations must inform their

membership of the portion of their duesallocable to the organizations lobbying andpolitical activities and thus not deductible ona members tax return.

These organizations may be subject to aproxy tax if they fail to provide theirmembership with an estimate of therelationship of dues to lobbying expenses orif the organizations actually exceed theirestimated lobbying expenses.

4. Exclusion codes for sections 512(b)(1)and 512(b)(5) were modified.

General Instructions

Note: An organizations completed Form 990(except for the schedule of contributors) isavailable for public inspection as required bysection 6104.

Purpose of FormForm 990 is used by tax-exemptorganizations and nonexempt charitabletrusts to provide the IRS with the informationrequired by section 6033.

This form may be used to transmitelections that are required to be submitted tothe IRS, such as the election to capitalizecosts under section 266.

A. Who Must File

1. Filing testsIf the organization does not meet any of theexceptions listed in General Instruction C andits annual gross receipts are normally morethan $25,000 (see General Instruction C11below), it must file Form 990. If theorganizations gross receipts during the yearare less than $100,000 and its total assets atthe end of the year are less than $250,000, itmay file Form 990-EZ, Short Form Return ofOrganization Exempt From Income Tax,instead of Form 990. Even if the organizationmeets this test, it can still file Form 990. See

Instructions for Form 990Return of Organization Exempt From Income TaxUnder section 501(c) of the Internal Revenue Code (except black lungbenefit trust or private foundation) or section 4947(a)(1) nonexemptcharitable trust

Section references are to the Internal Revenue Code unless otherwise indicated.

Paperwork Reduction Act Notice.We ask for the information on this form to carry out theInternal Revenue laws of the United States. You are required to give us the information. Weneed it to ensure that you are complying with these laws.

The time needed to complete and file this form and related schedules will vary depending onindividual circumstances. The estimated average times are:

Copying,assembling, andsending the form

to the IRS

Preparingthe

form

Learning aboutthe law or the

formRecordkeepingForm

48 min.22 hr., 16 min.17 hr., 17 min.87 hr., 32 min.990

-0-10 hr., 17 min.9 hr., 8 min.44 hr., 58 min.Schedule A(Form 990)

If you have comments concerning the accuracy of these time estimates or suggestions formaking these forms more simple, we would be happy to hear from you. You can write to boththe Internal Revenue Service, Attention: Reports Clearance Officer, PC:FP, Washington, DC20224; and the Office of Management and Budget, Paperwork Reduction Project(1545-0047), Washington, DC 20503. DO NOT send the form to either of these offices. Instead,see When and Where To File.

Department of the TreasuryInternal Revenue Service

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also Items To Note for Combined FederalCampaign filing information.

2. Section 501(a), (e), (f), and (k)organizations

Except for those types of organizations listedin General Instruction C, an annual return onForm 990 (or Form 990-EZ) is required fromevery organization exempt from tax undersection 501(a), including foreign organizationsand cooperative service organizationsdescribed in sections 501(e) and (f), and childcare organizations described in section501(k). Section 501(c)(3), (e), (f), and (k)organizations must also attach a completedSchedule A (Form 990) to their Form 990 (orForm 990-EZ).

3. Section 4947(a)(1) nonexempt charitabletrusts

Any nonexempt charitable trust (described insection 4947(a)(1)) not treated as a privatefoundation is also required to file Form 990(or Form 990-EZ), along with a completedSchedule A (Form 990). See GeneralInstruction D7 for exceptions to filing Form1041, U.S. Fiduciary Income Tax Return.

4. If an organizations exemptionapplication is pending

If the organizations application for exemptionis pending, check the Application pendingbox in the heading of the return (item F) andcomplete the return.

5. If the organization received a Form 990Package

If the organization received a Form 990Package with a preaddressed label, we askthat the organization file a return even if it isnot required to do so. Attach the label to thename and address space on the return (seeSpecific Instructions). Check the box in itemK in the heading of the Form 990 to indicatethat the organizations gross receipts arenormally not more than $25,000; sign thereturn; and send it to the service center forthe organizations area. You do not have to

complete Parts I through IX of the return.Following this instruction will help us toupdate our records, and we will not have tocontact the organization later to ask why noreturn was filed. If the organization files areturn this way, it will not be mailed a Form990 Package in later years and need not fileForm 990 (or Form 990-EZ) again until itsgross receipts are normally more than$25,000, or it terminates or undergoes asubstantial contraction as described in theinstructions for line 79.

6. Failure to file and its effect oncontributions

Organizations that are eligible to receive taxdeductible contributions are listed in

Publication 78, Cumulative List ofOrganizations described in Section 170(c) ofthe Internal Revenue Code of 1986. Anorganization may be removed from this listingif our records show that it is required to fileForm 990 (or Form 990-EZ), but it does notfile a return or advise us that it is no longerrequired to file. However, contributions tosuch an organization may continue to bedeductible by the general public until the IRSpublishes a notice to the contrary in theInternal Revenue Bulletin.

B. Exempt OrganizationReference Chart

Type ofOrganization I.R.C. sectionCorporations organized under Act of

Congress 501(c)(1)

Title Holding Corporations 501(c)(2)

Charitable, Religious, Educational,Scientific, etc., Organizations 501(c)(3)

Civic Leagues and Soc ial WelfareOrganizations 501(c)(4)

Labor, Agricultural, and HorticulturalOrganizations 501(c)(5)

Business Leagues, etc. 501(c)(6)

Social and Recreation Clubs 501(c)(7)

Fraternal Beneficiary and DomesticFraternal Societies and Associations 501(c)(8) & (10)

Voluntary Employees BeneficiaryAssociations 501(c)(9)

Teachers Retirement Fund Associations 501(c)(11)

Benevolent Life Insurance Associations,Mutual Ditch or Irrigation Companies,Mutual or Cooperative TelephoneCompanies, etc. 501(c)(12)

Cemetery Companies 501(c)(13)

State Chartered Credit Unions, MutualReserve Funds 501(c)(14)

Mutual Insurance Companies orAssociations 501(c)(15)

Cooperative Organizations To Finance CropOperations 501(c)(16)

Supplemental Unemployment BenefitTrusts 501(c)(17)

Employee Funded Pension Trusts (createdbefore 6/25/59) 501(c)(18)

Organizations of Past or PresentMembers of the Armed Forces 501(c)(19) & (23)

Prepaid Group Legal Services Plans 501(c)(20)

Black Lung Benefit Trusts 501(c)(21)

Withdrawal Liab ilit y Payment Funds 501(c)(22)

Tit le Ho ld ing Corporat ions or Trust s 501(c)(25)

Religious and Apostolic Associations 501(d)

Cooperative Hospital Service Organizations 501(e)

Cooperative Service Organizations ofOp erating Educational Organizations 501(f)

Child Care Organizations 501(k)

C. Organizations Not RequiredTo FileNote: Organizations not required to file thisform with the IRS may wish to use it to satisfystate reporting requirements. For details, seeGeneral Instruction E.

The following types of organizationsexempt from tax under section 501(a) do nothave to file Form 990 (or Form 990-EZ) withthe IRS:

1. A church, an interchurch organization oflocal units of a church, a convention orassociation of churches, an integratedauxiliary of a church (such as a mens orwomens organization, religious school,mission society, or youth group), or aninternally supported, church-controlledorganization described in Rev. Proc. 86-23,

1986-1 C.B. 564.2. A school below college level affiliated

with a church or operated by a religiousorder.

3. A mission society sponsored by, oraffiliated with, one or more churches orchurch denominations, if more than half ofthe societys activities are conducted in, ordirected at persons in, foreign countries.

4. An exclusively religious activity of anyreligious order.

5. A state institution whose income isexcluded from gross income under section115.

6. An organization described in section501(c)(1). Section 501(c)(1) organizations arecorporations organized under an Act ofCongress that are:

Instrumentalities of the United States, and

Exempt from Federal income taxes.

7. A private foundation exempt undersection 501(c)(3) and described in section509(a). (Required to file Form 990-PF, Returnof Private Foundation.)

8. A black lung benefit trust described insection 501(c)(21). (Required to file Form990-BL, Information and Initial Excise TaxReturn for Black Lung Benefit Trusts andCertain Related Persons.)

9. A stock bonus, pension, or profit-sharingtrust that qualifies under section 401. (SeeForm 5500, Annual Return/Report ofEmployee Benefit Plan.)

10. A religious or apostolic organizationdescribed in section 501(d). (Required to fileForm 1065, U.S. Partnership Return ofIncome.)

11. An organization whose annual grossreceipts are normally $25,000 or less (but see

General Instruction A5 if the organizationreceived a Form 990 Package).

a. Calculating gross receipts.Grossreceipts are the sum of lines 1d, 2, 3, 4, 5,6a, 7, 8a (both columns), 9a, 10a, and 11 ofPart I. The organizations gross receipts arethe total amount it received from all sourcesduring its annual accounting period, withoutsubtracting any costs or expenses.

b. Gross receipts when acting asagent.If a local chapter of a section501(c)(8) fraternal organization collectsinsurance premiums for its parent lodge andmerely sends those premiums to the parentwithout asserting any right to use the fundsor otherwise deriving any benefit fromcollecting them, the local chapter should not

include the premiums in its gross receipts.The parent lodge should report them instead.The same treatment applies in othersituations in which one organization collectsfunds merely as an agent for another.

c. $25,000 gross receipts test.Anorganizations gross receipts are considerednormally to be $25,000 or less if theorganization is:

1. Up to a year old and has received, ordonors have pledged to give, $37,500 or lessduring its first tax year;

2. Between 1 and 3 years old and averaged$30,000 or less in gross receipts during eachof its first 2 tax years; or

3. Three (3) years old or more and averaged

$25,000 or less in gross receipts for theimmediately preceding 3 tax years (includingthe year for which the return would be filed).

12. A foreign organization whose annualgross receipts from sources within the U.S.are normally $25,000 or less (Rev. Proc94-17, 1994-5 I.R.B. 24). See $25,000 grossreceipts test in 11c. See also GeneralInstruction A5 if the organization received aForm 990 Package.

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D. Forms and Publications ToFile or Use

1. Schedule A (Form 990)

Organization Exempt Under Section 501(c)(3)(Except Private Foundation), 501(e), 501(f),501(k), or Section 4947(a)(1) NonexemptCharitable Trust. Filed with Form 990 (or Form990-EZ) for a section 501(c)(3) organizationthat is not a private foundation (and includingan organization described in section 501(e),501(f), or 501(k)). Also filed with Form 990 (orForm 990-EZ) for a section 4947(a)(1)

nonexempt charitable trust that is not treatedas a private foundation. An organization is notrequired to file Schedule A (Form 990) if itsgross receipts are normally $25,000 or less(see General Instruction C11).

2. Forms W-2 and W-3

Wage and Tax Statement, and Transmittal ofIncome and Tax Statements.

3. Form 940

Employers Annual Federal Unemployment(FUTA) Tax Return.

4. Form 941

Employers Quarterly Federal Tax Return.Used to report social security, Medicare, and

income taxes withheld by an employer andsocial security and Medicare taxes paid by anemployer.

If income, social security, and Medicaretaxes that must be withheld are not withheldor are not paid to the IRS, a Trust FundRecovery Penalty may apply. The penalty is100% of such unpaid taxes.

This penalty may be imposed on allpersons (including volunteers) whom the IRSdetermines to be responsible for collecting,accounting for, and paying over these taxes,and who willfully did not do so.

5. Form 990-T

Exempt Organization Business Income TaxReturn. Filed separately for organizations withgross income of $1,000 or more frombusiness unrelated to the organizationsexempt purpose; also filed to pay the section6033(e)(2) proxy tax (see line 85 and itsinstructions).

6. Form 990-W

Estimated Tax on Unrelated Business TaxableIncome for Tax-Exempt Organizations.

7. Form 1041

U.S. Fiduciary Income Tax Return. Requiredof section 4947(a)(1) nonexempt charitabletrusts that also file Form 990 (or Form990-EZ). However, if such a trust does nothave any taxable income under Subtitle A ofthe Code, it can file Form 990 (or Form990-EZ) and need not file Form 1041 to meetits section 6012 filing requirement. If thiscondition is met, complete Form 990 and donot file Form 1041. A section 4947(a)(1)nonexempt charitable trust that normally hasgross receipts of not more than $25,000 (seeGeneral Instruction C11) and has no taxableincome under Subtitle A must complete onlythe following items in the heading of Form990:

Item

A. Tax year (fiscal year or short period, ifapplicable)

B. Applicable check boxes

C. Name and address

D. Employer identification number

G. Section 4947(a)(1) nonexempt charitabletrust box. (Also, complete question 92 andthe signature block on page 5.)

8. Form 1096

Annual Summary and Transmittal of U.S.Information Returns.

9. Form 1099 Series

Information returns for reporting payments

such as dividends, interest, miscellaneousincome (including medical and health carepayments and nonemployee compensation),original issue discount, patronage dividends,real estate transactions, acquisition orabandonment of secured property, anddistributions from annuities, pensions, andprofit-sharing and retirement plans.

10. Form 1120-POL

U.S. Income Tax Return for Certain PoliticalOrganizations.

11. Form 1128

Application To Adopt, Change, or Retain aTax Year.

12. Form 2758Application for Extension of Time To FileCertain Excise, Income, Information, andOther Returns.

13. Form 4506-A

Request for Public Inspection or Copy ofExempt Organization Tax Form.

14. Form 4720

Return of Certain Excise Taxes on Charitiesand Other Persons Under Chapters 41 and 42of the Internal Revenue Code. Section501(c)(3) organizations that file Form 990 (orForm 990-EZ), as well as the managers ofthese organizations, use this form to reporttheir tax on political expenditures and certain

lobbying expenditures.

15. Form 5500, 5500-C/R

Employers who maintain pension,profit-sharing, or other funded deferredcompensation plans are generally required tofile one of the 5500 series forms specifiedbelow. This requirement applies whether ornot the plan is qualified under the InternalRevenue Code and whether or not adeduction is claimed for the current tax year.

Plans with 100 or more participants mustfile Form 5500, Annual Return/Report ofEmployee Benefit Plan.

Plans with fewer than 100 participants mustfile Form 5500-C/R, Return/Report of

Employee Benefit Plan.16. Form 5768

Election/Revocation of Election by an EligibleSection 501(c)(3) Organization To MakeExpenditures To Influence Legislation.

17. Form 8282

Donee Information Return. Required of thedonee of charitable deduction property whosells, exchanges, or otherwise disposes of theproperty within 2 years after receiving theproperty.

Also, the form is required of any successordonee who disposes of charitable deduction

property within 2 years after the date that thedonor gave the property to the original donee.It does not matter who gave the property tothe successor donee. It may have been theoriginal donee or another successor donee.

18. Form 8300

Report of Cash Payments Over $10,000Received in a Trade or Business. Used toreport cash amounts in excess of $10,000that were received in a single transaction (orin two or more related transactions) in thecourse of a trade or business (as defined insection 162).

However, if the organization receives acharitable cash contribution in excess of$10,000, it is not subject to the reportingrequirement since the funds were notreceived in the course of a trade or business.

19. Form 8822

Change of Address. Used to notify the IRS ofa change in mailing address that occurs afterthe return is filed.

20. Forms 8038, 8038-G, and 8038-GC

Information Return for Tax-Exempt PrivateActivity Bond Issues; Information Return forTax-Exempt Governmental Obligations; andInformation Return for Small Tax-Exempt

Governmental Bond Issues, Leases, andInstallment Sales, respectively.

Publication 525

Taxable and Nontaxable Income.

Publication 598

Tax on Unrelated Business Income of ExemptOrganizations.

Publication 910

Guide to Free Tax Services.

Publication 1391

Deductibility of Payments Made to CharitiesConducting Fund-Raising Events.

These forms and publications are available

free at many IRS offices or by calling1-800-TAX-FORM (1-800-829-3676).

E. Use of Form 990 To SatisfyState Reporting RequirementsSome states and local government units willaccept a copy of Form 990 and Schedule A(Form 990) in place of all or part of their ownfinancial report forms. The substitutionapplies primarily to section 501(c)(3)organizations, but some of the other types ofsection 501(c) organizations are also affected.

If you use Form 990 to satisfy state or localfiling requirements, such as those under statecharitable solicitation acts, note the following:

Determine state filing requirements

You should consult the appropriate officials ofall states and other jurisdictions in which theorganization does business to determine theirspecific filing requirements. Doing businessin a jurisdiction may include any of thefollowing: (a) soliciting contributions or grantsby mail or otherwise from individuals,businesses, or other charitable organizations;(b) conducting programs; (c) havingemployees within that jurisdiction;(d) maintaining a checking account; or(e) owning or renting property there.

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Monetary tests may differ

Some or all of the dollar limitations applicableto Form 990 when filed with the IRS may notapply when using Form 990 in place of stateor local report forms. Examples of the IRSdollar limitations that do not meet some staterequirements are the $25,000 gross receiptsminimum that creates an obligation to filewith the IRS (see General Instruction C11)and the $30,000 minimum for listingprofessional fees in Part II of Schedule A(Form 990).

Additional information may be required

State or local filing requirements may requireyou to attach to Form 990 one or more of thefollowing: (a) additional financial statements,such as a complete analysis of functionalexpenses or a statement of changes infinancial position; (b) notes to financialstatements; (c) additional financial schedules;(d) a report on the financial statements by anindependent accountant; and (e) answers toadditional questions and other information.Each jurisdiction may require the additionalmaterial to be presented on forms theyprovide. The additional information does nothave to be submitted with the Form 990 filedwith the IRS.

Even if the Form 990 the organization files

with the IRS is accepted by the IRS ascomplete, a copy of the same return filed witha state will not fully satisfy that states filingrequirement if required information is notprovided, including any of the additionalinformation discussed above, or if the statedetermines that the form was not completedby following the applicable Form 990instructions or supplemental stateinstructions. If so, the organization may beasked to provide the missing information or tosubmit an amended return.

Use of audit guides may be required

To ensure that all organizations report similartransactions uniformly, many states requirethat contributions, gifts, and grants on lines

1a through 1d in Part I and functionalexpenses on lines 13, 14, and 15, and in PartII, be reported according to the AICPAindustry audit guide, Audits of VoluntaryHealth and Welfare Organizations(New York,NY, AICPA, 1993), as supplemented byStandards of Accounting and FinancialReporting for Voluntary Health and WelfareOrganizations(New York, NY, National HealthCouncil, Inc. (Washington, DC), 1988 3rdedition), and by Accounting and FinancialReportingA Guide for United Ways andNot-for-Profit Human Service Organizations(Alexandria, VA, United Way Institute, 1989).

Donated services and facilities

Even though reporting donated services and

facilities as items of revenue and expense iscalled for in certain circumstances by thethree publications named above, many statesand the IRS do not permit the inclusion ofthose amounts in Parts I and II of Form 990.The instructions for line 82 discuss theoptional reporting of donated services andfacilities in Parts III and VI.

Amended returns

If the organization submits supplementalinformation or files an amended Form 990with the IRS, it must also send a copy of theinformation or amended return to any state

with which it filed a copy of Form 990originally to meet that states filingrequirement.

If a state requires the organization to file anamended Form 990 to correct conflicts withForm 990 instructions, it must also file anamended return with the IRS.

Method of accounting

Most states require that all amounts bereported based on the accrual method ofaccounting. (See also Specific Instructions,item J.)

Time for filing may differ

The deadline for filing Form 990 with the IRSdiffers from the time for filing reports withsome states.

Public inspection

The Form 990 information made available forpublic inspection by the IRS may differ fromthat made available by the states. See theCaution in the instructions for line 1d.

State registration number

Enter the applicable state or local jurisdictionregistration or identification number in item E(in the heading of the return) for each

jurisdiction in which the organization files

Form 990 in place of the state or local form. Iffiling in several jurisdictions, prepare as manycopies as needed with item E blank. Thenenter the applicable registration number onthe copy to be filed with each jurisdiction.

F. Other Forms as PartialSubstitutes for Form 990Except as provided below, the InternalRevenue Service will not accept any form asa substitute for one or more parts of Form990.

Labor organizations (section 501(c)(5))

A labor organization that files Form LM-2,Labor Organization Annual Report, or theshorter Form LM-3, Labor Organization

Annual Report, with the U.S. Department ofLabor (DOL) can attach a copy of thecompleted DOL form to Form 990 to providesome of the information required by Form990. This substitution is not permitted if theorganization files a DOL report thatconsolidates its financial statements withthose of one or more separate subsidiaryorganizations.

Employee benefit plans (section 501(c)(9),(17), (18), or (20))

An employee benefit plan may be able tosubstitute Form 5500 or Form 5500-C/R forpart of Form 990. The substitution can bemade if the organization filing Form 990 andthe plan filing Form 5500 or 5500-C/R meet

all the following tests:1. The Form 990 filer is organized under

section 501(c)(9), (17), (18), or (20);

2. The Form 990 filer and Form 5500 filerare identical for financial reporting purposesand have identical receipts, disbursements,assets, liabilities, and equity accounts;

3. The employee benefit plan does notinclude more than one section 501(c)organization, and the section 501(c)organization is not a part of more than oneemployee benefit plan; and

4. The organizations accounting year andthe employee plan year are the same. If theyare not, you may want to change theorganizations accounting year, as explainedin General Instruction G, so it will coincidewith the plan year.

Allowable substitution areas

Whether an organization files Form 990 for alabor organization or for an employee benefitplan, the areas of Form 990 for which otherforms can be substituted are the same. Theseareas are:

Part I, lines 13 through 15 (but completelines 16 through 21);

Part II; and

Part IV (but complete lines 59, 66, and 74,columns (A) and (B)).

If an organization substitutes Form LM-2 orLM-3 for any of the Form 990 parts or lineitems mentioned above, it must attach areconciliation sheet to show the relationshipbetween the amounts on the DOL forms andthe amounts on Form 990. This is particularlytrue of the relationship of disbursementsshown on the DOL forms and the totalexpenses on line 17, Part I, of Form 990. Theorganization must make this reconciliationbecause the cash disbursements section ofthe DOL forms includes nonexpense items. Ifthe organization substitutes Form LM-2, besure to complete its separate schedule ofexpenses.

G. Accounting Period CoveredUse the 1993 Form 990 to report on the 1993calendar year accounting period. A calendaryear accounting period begins on January 1and ends on December 31.

If the organization has established a fiscalyear accounting period, use the 1993 Form990 to report on the organizations fiscal yearthat began in 1993 and ended 12 monthslater. A fiscal year accounting period shouldnormally coincide with the natural operatingcycle of the organization. Be certain to

indicate in item A (in the heading of Form990) the date the organizations fiscal yearbegan in 1993 and the date the fiscal yearended in 1994.

When affiliated organizations authorize theircentral organization to file a group return forthem, the accounting period of the affiliatedorganizations and the central organizationmust be the same. See General Instruction Q.

Use the 1993 Form 990 to report on a shortaccounting period (less than 12 months) thatbegan in 1993 and ended November 30,1994, or earlier.

If the organization changes its accountingperiod, it must file a return on Form 990 forthe short period resulting from the change.

Write Change of Accounting Period at thetop of this short-period return.

If the organization changed its accountingperiod within the 10-calendar-year period thatincludes the beginning of the short period,and it had a Form 990 filing requirement atany time during that 10-year period, it mustalso attach a Form 1128 to the short-periodreturn. See Rev. Proc. 85-58, 1985-2 C.B.740.

H. When and Where To FileFile Form 990 by the 15th day of the 5thmonth after the organizations accounting

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period ends. If the regular due date falls on aSaturday, Sunday, or legal holiday, file on thenext business day. A business day is any daythat is not a Saturday, Sunday, or legalholiday.

Note: Because of delays in the printing andmailing of the 1993 Form 990 Packages,some organizations may have difficulty inpreparing their 1993 exempt organizationreturns by the due date. Therefore, the filingdue dates for Forms 990, 990-EZ, 990-T, and4720 have been extended to the LATER ofthe 15th day of the 5th month after the end of

the organizations tax year OR July 15, 1994.If the forms are filed by the above dates,

the IRS will not assess penalties for failure tofile a tax return or to pay tax under section6651 or for failure to file certain informationreturns under section 6652. However, the lawdoes not permit the waiver of interestapplicable to the income tax liability reportedon Form 990-T, and the excise taxes reportedon Form 4720, which must be charged fromthe original due date until the taxes are paid(Announcement 94-37, 1994-11 I.R.B.).

If the organization is liquidated, dissolved,or terminated, file the return by the 15th dayof the 5th month after the liquidation,dissolution, or termination.

If the return is not filed by the due date(including any extension granted), attach astatement giving the reasons for not filing ontime.

If the principal officeis located in:

Send the return tothe Internal Revenue

ServiceCenter below:

Alabama, Arkansas, Florida,Georgia, Louisiana,Mississippi, North Carolina,South Carolina, Tennessee

Atlanta, GA 39901

Arizona, Colorado, Kansas,New Mexico, Oklahoma,Texas, Utah, Wyoming

Austin, TX 73301

Indiana, Kentucky, Michigan,Ohio, West Virginia

Cincinnati, OH 45999

Alaska, California, Hawaii,Idaho, Nevada, Oregon,Washington

Fresno, CA 93888

Connecticut, Maine,Massachusetts, NewHampshire, New York, RhodeIsland, Vermont

Holtsville, NY 00501

Illinois, Iowa, Minnesota,Missouri, Montana, Nebraska,North Dakota, South Dakota,Wisconsin

Kansas City, MO 64999

Delaware, Maryland, NewJersey, Pennsylvania, Virginia,District of Columbia, any U.S.possession, or foreign country

Philadelphia, PA 19255

I. Extension of Time To FileUse Form 2758 to request an extension oftime to file.

J. Amended Return/FinalReturnTo change the organizations return for anyyear, file a new return including any requiredattachments. Use the revision of Form 990applicable to the year being amended. Theamended return must provide all theinformation called for by the form andinstructions, not just the new or correctedinformation. Check the Amended Return

box in the heading of the return, or, if theversion of the form being used does not havesuch a box, write Amended Return at thetop of the return.

The organization may file an amendedreturn at any time to change or add to theinformation reported on a previously filedreturn for the same period. It must make theamended return available for public inspectionfor 3 years from the date of filing or 3 yearsfrom the date the original return was due,whichever is later.

Use Form 4506-A to obtain a copy of a

previously filed return. You can obtain blankforms for prior years by calling1-800-TAX-FORM (1-800-829-3676).

If the return is a final return, see thespecific instructions for line 79, Part VI, OtherInformation.

K. Penalties

Against the Organization

Under section 6652(c), a penalty of $10 aday, not to exceed the smaller of $5,000 or5% of the gross receipts of the organizationfor the year, may be charged when a return isfiled late, unless the organization can showthat the late filing was due to reasonablecause. The penalty begins on the due date

for filing the Form 990. The penalty may alsobe charged if the organization files anincomplete return or furnishes incorrectinformation. To avoid having to supplymissing information later, be sure to completeall applicable line items; answer Yes, No,or N/A (not applicable) to each question onthe return; make an entry (including a zerowhen appropriate) on all total lines; and enterNone or N/A if an entire part does notapply.

Against Responsible Person(s)

If the organization does not file a completereturn or does not furnish correct information,the IRS will send the organization a letter thatincludes a fixed time to fulfill these

requirements. After that period expires, theperson failing to comply will be charged apenalty of $10 a day, not to exceed $5,000,unless he or she shows that not complyingwas due to reasonable cause. If more thanone person is responsible, they are jointly andindividually liable for the penalty.

There are also penaltiesfines andimprisonmentfor willfully not filing returnsand for filing fraudulent returns andstatements with the IRS (sections 7203, 7206,and 7207). There are also penalties for failureto comply with public disclosure requirementsas discussed in General Instruction L. Statesmay impose additional penalties for failure tomeet their separate filing requirements.

L. Public Inspection ofCompleted ExemptOrganization Returns andApproved ExemptionApplications

Through the IRS

Forms 990, 990-EZ, and certain othercompleted exempt organization returns areavailable for public inspection and copyingupon request. Approved applications forexemption from Federal income tax are alsoavailable. However, the IRS may not disclose

portions of an application relating to anytrade secrets, etc., nor can the IRS disclosethe schedule of contributors required as anattachment for line 1 of Forms 990 and990-EZ (section 6104).

A request for inspection must be in writingand must include the name and address (cityand state) of the organization that filed thereturn or application. A request to inspect areturn should indicate the type (number) ofthe return and the year(s) involved. Therequest should be sent to the District Director(Attention: Disclosure Officer) of the district in

which the requester desires to inspect thereturn or application. If inspection at the IRSNational Office is desired, the request shouldbe sent to the Commissioner of InternalRevenue, Attention: Freedom of InformationReading Room, 1111 Constitution Avenue,N.W., Washington, DC 20224.

Form 4506-A can be used to request acopy or to inspect an exempt organizationreturn through the IRS. There is a fee forphotocopying.

Through the Organization

Annual return

An organization must, during the 3-yearperiod beginning with the due date (including

extensions, if any), of the Form 990 (or Form990-EZ), make its return available for publicinspection upon request. All parts of thereturn and all required schedules andattachments, other than the schedule ofcontributors to the organization, must bemade available. Inspection must be permittedduring regular business hours at theorganizations principal office and at each ofits regional or district offices having three ormore employees.

This provision applies to any organizationthat files Form 990 (or Form 990-EZ),regardless of the size of the organization andwhether or not it has any paid employees.

If an organization furnishes additionalinformation to the IRS to be made part of its

return, as a result of an examination orcorrespondence from the service centerprocessing the return, it must also make thatinformation part of the return it provides forpublic inspection.

If the organization does not maintain apermanent office, it must provide areasonable location for a requester to inspectthe organizations annual returns. Theorganization may mail the information to arequester. However, the organization cancharge for copying and postage only if therequester gives up the right to a freeinspection (Notice 88-120, 1988-2 C.B. 454).

Any person who does not comply with thepublic inspection requirement will be

assessed a penalty of $10 for each day thatinspection was not permitted, up to amaximum of $5,000 for each return. Nopenalty will be imposed if the failure is due toreasonable cause. Any person who willfullyfails to comply will be subject to an additionalpenalty of $1,000 (sections 6652(c) and6685).

Exemption application

Any section 501(c) organization thatsubmitted an application for recognition ofexemption to the Internal Revenue Serviceafter July 15, 1987, must make available forpublic inspection a copy of its application

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(together with a copy of any paperssubmitted in support of its application) andany letter or other document issued by theInternal Revenue Service in response to theapplication. An organization that submitted itsexemption application on or before July 15,1987, must also comply with this requirementif it had a copy of its application on July 15,1987. As in the case of annual returns, thecopy of the application and relateddocuments must be made available forinspection during regular business hours atthe organizations principal office and at eachof its regional or district offices having atleast three employees.

If the organization does not have apermanent office, it must provide areasonable location for the inspection of bothits annual returns and exemption application.The information may be mailed. See thereference to Notice 88-120 above underAnnual return. The organization need notdisclose any portion of an application relatingto trade secrets, etc., that would not also bedisclosable by the IRS.

The penalties for failure to comply with thisprovision are the same as those underAnnual return above, except that the $5,000limitation does not apply.

M. Solicitations ofNondeductible ContributionsAny fundraising solicitation by or on behalf ofany section 501(c) organization that is noteligible to receive contributions deductible ascharitable contributions for Federal incometax purposes must include an explicitstatement that contributions or gifts to it arenot deductible as charitable contributions.The statement must be in an easilyrecognizable format whether the solicitation ismade in written or printed form, by televisionor radio, or by telephone. This provisionapplies only to those organizations whoseannual gross receipts are normally more than$100,000 (section 6113).

Failure to disclose that contributions arenot deductible could result in a penalty of$1,000 for each day on which a failureoccurs. The maximum penalty for failures byany organization, during any calendar year,shall not exceed $10,000. In cases where thefailure to make the disclosure is due tointentional disregard of the law, the $10,000limitation does not apply and more severepenalties apply. No penalty will be imposed ifthe failure is due to reasonable cause.

N. Disclosures RegardingCertain Information andServices FurnishedA section 501(c) organization that offers tosell or solicits money for specific informationor a routine service for any individual thatcould be obtained by such individual from aFederal government agency free or for anominal charge must disclose that factconspicuously when making such offer orsolicitation. Any organization that intentionallydisregards this requirement will be subject toa penalty for each day on which the offers orsolicitations are made. The penalty imposedfor a particular day is the greater of $1,000 or50% of the total cost of the offers andsolicitations made on that day which lackedthe required disclosure.

O. Disclosures RegardingCertain Transactions andRelationshipsIn their annual returns on Schedule A (Form990), section 501(c)(3) organizations mustdisclose information regarding their direct orindirect transfers to, and other direct orindirect relationships with, other section501(c) organizations (except other section501(c)(3) organizations) or section 527political organizations. This provision helpsprevent the diversion or expenditure of a

section 501(c)(3) organizations funds forpurposes not intended by section 501(c)(3).All section 501(c)(3) organizations mustmaintain records regarding all such transfers,transactions, and relationships. See GeneralInstruction K, Penalties.

P. Erroneous BackupWithholdingRecipients of dividend or interest paymentsgenerally must certify their correct taxpayeridentification number to the bank or otherpayer on Form W-9, Request for TaxpayerIdentification Number and Certification. If thepayer does not get this information, it mustwithhold part of the payments as backupwithholding. If the organization was subject

to erroneous backup withholding because thepayer did not realize it was an exemptorganization and not subject to thiswithholding, it can claim credit on Form 990-Tfor the amount withheld. See the Instructionsfor Form 990-T. Claims for refund must befiled within 3 years after the date the originalreturn was due; 3 years after the date theorganization filed it; or 2 years after the datethe tax was paid, whichever is later.

Q. Group ReturnA central, parent, or like organization canfile a group return on Form 990 for two ormore local organizations that are:

1. Affiliated with the central organization at

the time its annual accounting period ends,2. Subject to the central organizations

general supervision or control,

3. Exempt from tax under a groupexemption letter that is still in effect, and

4. Have the same accounting period as thecentral organization.

If the parent organization is required to filea return for itself, it must file a separate returnand may not be included in the group return.See General Instruction C for a list oforganizations not required to file.

Every year, each local organization mustauthorize the central organization in writing toinclude it in the group return and mustdeclare, under penalty of perjury, that the

authorization and the information it submits tobe included in the group return are true andcomplete.

If the central organization prepares a groupreturn for its affiliated organizations, checkthe Yes box in item H(a), in the heading ofForm 990, and indicate the number oforganizations for which the group return isfiled in item H(b). Attach either (1) a scheduleshowing the name, address, and employeridentification number (EIN) of each affiliatedorganization included, or (2) a statementindicating that the group return includes allaffiliated organizations covered by the group

ruling. In item I, indicate the group exemptionnumber (GEN). When preparing the return, besure not to confuse the four-digit groupexemption number (GEN) in item I with thenine-digit employer identification number initem D of the forms heading.

An affiliated organization covered by agroup ruling may file a separate return insteadof being included in the group return. In suchcase, check the Yes box in item H(c), in theheading of Form 990, and enter the groupexemption number in item I.

R. Organizations in ForeignCountries and U.S.PossessionsRefer to General Instruction C12 for filingexemption for organizations with $25,000 orless in gross receipts from U.S. sources.

Report amounts in U.S. dollars and statewhat conversion rate you use. Combineamounts from within and outside the UnitedStates and report the total for each item. Allinformation must be written in English.

S. Substantiation, Disclosure,and Lobbying Requirements ofthe Revenue Reconciliation Act

of 1993The following provisions were enacted by theRevenue Reconciliation Act of 1993 and areeffective on or after January 1, 1994.

1. Substantiation requirements for certaincontributions.A donor that makes acharitable contribution of $250 or more willnot be allowed a Federal income taxdeduction under section 170 unless the donorobtains, contemporaneously with giving thecharitable contribution, a writtenacknowledgment (receipt) from the doneeorganization (section 170(f)(8)). Taxpayers(donors) may not rely solely on a cancelledcheck as substantiation for a donation of$250 or more to a donee organization.

The acknowledgment the donee gives tothe donor does not have to be in anyparticular form but it must show (a) theamount of cash contributed and (b) adescription (but not value) of any propertycontributed, other than cash. Further, theacknowledgment must (c) describe and showthe value, estimated in good faith by thedonee, of any goods or services the doneegave in return for the contribution. If thedonor did not receive any goods or servicesfrom the donee organization in return for itscontribution, the donees writtenacknowledgment must state that fact.

The donee organization may give the donorestimated valuations of goods or servicesprovided in return for each separate donation

or may furnish them periodically (e.g.,annually). A false substantiationacknowledgment may subject the doneeorganization to section 6701 penalties foraiding and abetting an understatement of taxliability.

If the donee organization provided goods orservices consisting solely of intangiblereligious benefits, the donee must make astatement to that effect instead of providingan estimated valuation.

An intangible religious benefit must be (a)provided by an organization organized

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exclusively for religious purposes and (b) notgenerally sold in a commercial transaction.

An acknowledgment is considered to becontemporaneous with a donorscontribution if it is obtained by the earlier ofthe date on which the donor files a tax returnfor the tax year in which the contribution wasmade or the due date, including extensions,for filing that return.

Until regulations are issued, it is theresponsibility of the donor to obtain, andkeep as part of its records, a writtenacknowledgment substantiating its

contribution. However, future regulations willprovide guidance to organizations on howthey can provide substantiation informationdirectly to the IRS. If they do so, donors willnot have to substantiate their contributionsseparately.

Donors must continue to file Form 8283,Noncash Charitable Contributions, if theirdeduction for all noncash gifts is more than$500.

2. Disclosure requirements for quid proquo contributions.If a charitableorganization solicits or receives a contributionof more than $75 for which the organizationgives the donor something in return (a quidpro quo contribution) the organization mustinform the donor, by written statement, thatthe amount of the contribution deductible forFederal income tax purposes is limited to theexcess over the value of the goods orservices received by the donor.

The written statement must also providethe donor with a good-faith estimate of goodsor services given in return for thecontribution. A written statement is notrequired if an organization gave the donorgoods or services of de minimis value. (Seethe introduction to line 1 instructions thatdiscusses benefits of nominal value.)

A quid pro quo contribution is a paymentthat is given both as a contribution and as apayment for goods or services provided bythe donee organization. A quid pro quo

contribution does not include any payment toan organization, organized exclusively forreligious purposes, solely for intangiblereligious benefits not generally sold in acommercial transaction (section 6115).

An organization that fails to make therequired disclosure for each quid pro quocontribution will incur a penalty of $10 foreach such failure, not to exceed $5,000 for aparticular fundraising event or mailing, unlessit can show reasonable cause for notproviding such disclosure (section 6714).

3. Special rules relating to lobbying andpolitical activities.Tax-exemptorganizations, other than section 501(c)(3)organizations, must report their total lobbying,political expenses, and membership dues, orsimilar amounts, on their Form 990. At thetime of assessment or payment of thesedues, etc., these organizations generally mustgive their members a written estimateshowing the allocation of membership dues,etc., to the organizations lobbying andpolitical expenses.

The term dues means the amount theorganization requires a member to pay inorder to be recognized by the organization asa member. Payments that are similar to duesinclude members voluntary payments,assessments made by the organization tocover basic operating costs, and special

assessments imposed by the organization toconduct lobbying and political activities. If theamount of lobbying and political expensesexceed the amount of dues, etc., for the year,the full amount of dues, etc., is consideredallocable to the lobbying and politicalexpenses. Any excess lobbying and politicalexpenses are carried forward to the next taxyear.

Because this provision focuses on lobbyingand political expenditures made after 1993,the reporting requirement discussed aboveand the potential tax liability discussed below

apply only to organizations filing Form 990 forfiscal or calendar years ending afterDecember 31, 1993. They do not apply to anyorganization filing Form 990 for calendar year1993.

Members of an organization cannot takeeither a section 170 charitable deduction or asection 162 business expense deduction forthe portion of their dues payment, etc., that isshown on the written estimate given to themas being allocable to the organizationslobbying and political expenses.

Disclosing the portion of dues, etc.,allocable to lobbying and political expenses isnot required for an organization that (a) incursonly de minimis amounts of in-house lobbyingexpenses (not more than $2,000); (b) elects,

instead of giving its members a written noticeof allocation of lobbying and politicalexpenses, to pay a proxy tax on thoselobbying and political expenses incurredduring the tax year; or (c) establishes,pursuant to Treasury regulation (or otherprocedure), that substantially all of its dues orsimilar amounts are not deductible by thepersons paying them in computing theirtaxable income.

If the organization elects not to give itsmembers an estimate of anticipated lobbyingand political expenses allocable to dues, etc.,then the organization is subject to a proxy taxon its total lobbying and political expenses forthat year. The proxy tax is equal to theamount subject to the tax, multiplied by thehighest corporate rate in effect for the taxyear. It is payable on the Form 990-T.

If the organizations actual lobbying andpolitical expenses for the year exceed itsestimated allocable amounts of suchexpenses, the organization must pay a proxytax on the excess. The IRS may permit awaiver of this tax if the organization agrees toadjust its notice of lobbying and politicalexpenses to members in the following year.

If an organization elects to pay the proxytax rather than to provide its members withan estimate of dues allocable to lobbying andpolitical expenses, all of the members duesremain eligible for deduction to the extentotherwise deductible. See sections 162(e) and

6033(e).As stated above, section 501(c)(3)

organizations are not subject to the lobbyingand political expense disclosurerequirements. However, a contributor to acharity that engages in lobbying and politicalactivities cannot take a section 170 or 162deduction for a contribution if (a) the charityslobbying and political activities are on mattersof direct financial interest to the contributorstrade or business and (b) a principal purposeof the contribution is to avoid the generaldisallowance rule that would apply if the

contributor conducted such lobbying andpolitical activities directly (section 170(f)(9)).

Transitional rule for dues assessed orreceived before 1994.The general rule thatorganizations must give their members writtennotification of the amount of their duesestimated to be allocable to lobbying andpolitical expenses applies to dues assessedor received before 1994, to the extent thedues are allocable to lobbying and politicalexpenses paid or incurred by theorganizations after 1993. In regard to thesedues, an organization may choose to either:

1. Give its members the required notice at thetime the dues are assessed or paid;

2. Pay the proxy tax discussed above on theamount of dues actually allocable to lobbyingand political expenses; or

3. Increase its reasonable estimate of duesallocable to lobbying and political expensesfor the following tax year by the total amountof dues actually allocable to lobbying andpolitical expenses paid or incurred during thetax year.

For details, see Notice 93-55, 1993-35I.R.B. 21 and Announcement 94-8, 1994-3I.R.B. 32.

Specific InstructionsCompleting the Heading of Form 990

The instructions that follow are keyed toitems in the heading for Form 990.

Item AAccounting period

Use the 1993 Form 990 to report on acalendar year accounting period beginningJanuary 1, 1993, and ending December 31,1993.

Also, use the 1993 Form 990 to report onan accounting period other than a calendaryear (either a fiscal year that began in 1993 ora short period (less than 12 months) thatbegan in 1993). You must show the monthand day in 1993 that your fiscal year beganor the short period began. You must also

show the day, month, and year your fiscalyear or short period ended. See GeneralInstruction G.

Item BCheckboxes for:

Initial return.If this is the organizationsinitial return, check this box.

Final return.If this is a final return, checkthis box. See also the instructions for line 79,Part VI, Other Information.

Amended return.If this is an amendedreturn, check this box. See GeneralInstruction J for more details on amending areturn.

Change of address.If the organizationchanged its address since it filed its previous

return, check this box.Item CName and address

If we mailed the organization a Form 990Package with a preaddressed mailing label,please attach the label in the name andaddress space on the return. Using the labelhelps us avoid errors in processing the return.If any information on the label is wrong, drawa line through that part and correct it.

Include the suite, room, or other unitnumber after the street address. If the PostOffice does not deliver mail to the streetaddress and the organization has a P.O. box,

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show the box number instead of the streetaddress.

Item DEmployer identification number

The organization should have only oneFederal employer identification number. If ithas more than one and has not been advisedwhich to use, notify the service center for theorganizations area (from the list in GeneralInstruction H). State what numbers theorganization has, the name and address towhich each number was assigned, and theaddress of its principal office. The IRS willadvise the organization which number to use.

Section 501(c)(9) voluntary employeesbeneficiary associations must use their ownemployer identification number and not thenumber of their sponsor.

Item EState registration number

See General Instruction E.

Item FApplication pending

If the organizations application for exemptionis pending, check this box and complete thereturn.

Item GType of organization

If the organization is exempt under section501(c), check the applicable box and insert,

within the parentheses, the number thatidentifies the type of section 501(c)organization the filer is. See the chart inGeneral Instruction B. If the organization is asection 4947(a)(1) nonexempt charitable t rust,check the applicable box, complete question92 of Form 990, and see General InstructionsD1 and D7.

Item HGroup return, etc.

See General Instruction Q.

Item IGroup exemption number

Enter the four-digit group exemption number(GEN) if you checked a Yes box in item H.Contact the central/parent organization if youare unsure of the GEN assigned.

Item JAccounting method

Indicate the method of accounting used inpreparing this return. Unless instructedotherwise, the organization should generallyuse the same accounting method on thereturn to figure revenue and expenses that itregularly uses to keep its books and records.To be acceptable for Form 990 reportingpurposes, however, the method of accountingused must clearly reflect income.

If the organization prepares Form 990 forstate reporting purposes, it may file anidentical return with the IRS even though thereturn does not agree with the books ofaccount, unless the way one or more itemsare reported on the state return conflicts with

the instructions for preparing Form 990 forfiling with the IRS.

Example 1. The organization maintains itsbooks on the cash receipts anddisbursements method of accounting butprepares a state return based on the accrualmethod. It could use that return for reportingto the IRS.

Example 2. A state reporting requirementrequires the organization to report certainrevenue, expense, or balance sheet itemsdifferently from the way it normally accountsfor them on its books. A Form 990 preparedfor that state is acceptable for the IRS

reporting purposes if the state reportingrequirement does not conflict with the Form990 instructions.

An organization should keep areconciliation of any differences between itsbooks of account and the Form 990 that isfiled.

Most states that accept Form 990 in placeof their own forms require that all amounts bereported based on the accrual method ofaccounting. See General Instruction E.

Item KGross receipts of $25,000 or less

Check this box if the organizations grossreceipts are normally not more than $25,000.However, see General Instructions A5 andC11.

Public Inspection

All information the organization reports on orwith its Form 990, including attachments, willbe available for public inspection, except theschedule of contributors required for line 1d,Part I. Please make sure the forms andattachments are clear enough to photocopylegibly.

Signature

To make the return complete, an officerauthorized to sign it must sign in the space

provided. For a corporation, this officer maybe the president, vice president, treasurer,assistant treasurer, chief accounting officer,or other corporate officer, such as a taxofficer. A receiver, trustee, or assignee mustsign any return he or she files for acorporation. For a trust, the authorizedtrustee(s) must sign.

Generally, anyone who is paid to preparethe return must sign it in the Paid PreparersUse Only area.

The paid preparer must:

Sign the return, by hand, in the spaceprovided for the preparers signature(signature stamps and labels are notacceptable).

Enter the preparers social security numberor employer identification number if the Form990 is for a section 4947(a)(1) nonexemptcharitable trust that is not filing Form 1041.

Complete the required preparer information.

Give a copy of the return to theorganization.

Leave the paid preparers space blank ifthe return was prepared by a regularemployee of the filing organization.

Rounding Off to Whole Dollars

You may show money items as whole-dollaramounts. Drop any amount less than 50cents and increase any amount from 50through 99 cents to the next higher dollar.

Completing All Lines

Unless the organization is permitted to usecertain DOL forms or Form 5500 seriesreturns as partial substitutes for Form 990(see General Instruction F), do not leave anyapplicable lines blank or attach any otherforms or schedules instead of entering therequired information on the appropriate lineon Form 990.

Assembling Form 990

Before filing the Form 990, assemble thepackage of forms and attachments in thefollowing order:

Form 990

Schedule A (Form 990). (The requirement toattach Schedule A (Form 990) applies to ALLsection 501(c)(3) organizations and ALLsection 4947(a)(1) nonexempt charitabletrusts.)

Attachments to Form 990

Attachments to Schedule A (Form 990)

Attachments

Use the schedules on the official form unlessyou need more space. If you useattachments, they must:

1. Show the form number and tax year;

2. Show the organizations name andemployer identification number;

3. Clearly identify the Part or line(s) towhich the attachments relate;

4. Include the information required by theform and use the same format as the form;

5. Follow the same Part and line sequenceas the form; and

6. Be on the same size paper as the form.

Part IStatement of Revenue,Expenses, and Changes in NetAssets or Fund BalancesAll organizations filing Form 990 with the IRSor any state must complete Part I. Somestates that accept Form 990 in place of theirown forms require additional information.

Line 1In General

Contributions, gifts, grants, andsimilar amounts received

On lines 1a through 1c, report amountsreceived as voluntary contributions; that is,payments, or the part of any payment, forwhich the payer (donor) does not receive fullretail value (fair market value) from therecipient (donee) organization. (For grants,see Grants that are equivalent tocontributions, below.) Report all expenses ofraising contributions in Fundraising, column(D), Part II, and on line 15 of Part I.

Contributions can arise from specialevents when an excess payment isreceived for items offered

Special fundraising activities such as dinners,door-to-door sales of merchandise, carnivals,and bingo games can produce bothcontributions and revenue. If a buyer, at suchan event, pays more for goods or servicesthan their retail value, report, as acontribution both on line 1a and on line 9a

(within the parentheses) any amount paid inexcess of the retail value. This usually occurswhen organizations seek public supportthrough solicitation programs that are bothspecial events or activities and solicitationsfor contributions.

Example. An organization announces thatanyone who contributes at least $40 to theorganization can choose to receive a bookworth $16 retail value. A person who gives$40, and who chooses the book, is reallypurchasing the book for $16 and also makinga contribution of $24. The contribution of $24,which is the difference between the buyers

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payment and the $16 retail value of the book,would be reported on line 1a and again onthe description line of 9a (within theparentheses). The revenue received ($16 retailvalue of the book) would be reported in theamount column on line 9a.

If a contributor gives more than $40, thatperson would be making a larger contribution,the difference between the books retail valueof $16 and the amount actually given. Rev.Rul. 67-246, 1967-2 C.B. 104, explains thisprinciple in detail. See also the line 9instructions and Publication 1391.

The expenses directly relating to the sale ofthe book would be reported on line 9b.However, the expenses of raisingcontributions (that were entered within theparentheses of line 9a and on line 1a) wouldbe reported in Fundraising, column (D), PartII, and on line 15 of Part I.

Note: At the time of any solicitation orpayment, organizations that are eligible toreceive tax-deductible contributions shouldadvise patrons of the amount deductible forFederal tax purposes. See Items To Note andGeneral Instruction S.

Contributions can arise from specialevents when items of only nominal valueare given or offered

If an organization offers goods or services ofonly nominal value through a special event ordistributes free, unordered, low-cost items topatrons, report the entire amount received forsuch benefits as a contribution on line 1a(direct public support). Report all relatedexpenses in Fundraising, column (D), Part II.Benefits have a nominal value when:

a. The benefits fair market value is notmore than 2% of the payment, or $62,whichever is less; or

b. The payment is $31 or more; the onlybenefits received are token items bearing theorganizations name or symbol; and theorganizations cost (as opposed to fair marketvalue) is $6.20 or less for all benefits received

by a donor during the calendar year. Theseamounts are adjusted annually for inflation.See Rev. Proc. 92-49, 1992-1 C.B. 987 andRev. Proc. 92-102, 1992-2 C.B. 579.

Section 501(c)(3) organizations

Correctly dividing gross receipts from specialevents into revenue and contributions isespecially important for a section 501(c)(3)organization that claims public support asdescribed in section 170(b)(1)(A)(vi) or509(a)(2). In the public support computationsof these Code sections, the revenue portionof gross receipts may be (a) excludedentirely, (b) treated as public support, or (c) ifthe revenue represents unrelated trade orbusiness income, treated as nonpublic

support.Section 501(c)(3) organizations must

separate gross receipts from special eventsinto revenue and contributions whenpreparing the Support Schedule in Part IV ofSchedule A (Form 990).

Section 501(c)(9), (17), (18), and (20)organizations

These organizations provide life, sickness,accident, welfare, unemployment, pension,group legal services, or similar benefits or acombination of these benefits to participants.When such an organization receivespayments from participants or their employers

to provide these benefits, report thepayments on line 2 as program servicerevenue, rather than on line 1 ascontributions.

Donations of services are not contributions

In Part I, do not include the value of servicesdonated to the organization, or items such asthe free use of materials, equipment, orfacilities as contributions on line 1. See theinstructions for Part III and for Part VI, line 82,for the optional reporting of such amounts inParts III and VI.

Grants that are equivalent to contributionsGrants that encourage an organizationreceiving the grant to carry on programs oractivities that further its exempt purposes aregrants that are equivalent to contributions.Report them on line 1. The grantor mayrequire that the programs of the grantrecipient (grantee) conform to the grantorsown policies and may specify the use of thegrant, such as use for the restoration of ahistoric building or a voter registration drive.

A grant is still equivalent to a contribution ifthe grant recipient provides a service ormakes a product that benefits the grantorincidentally. (See examples in the line 1cinstructions.) However, a grant is a payment

for services, and not a contribution, if thegrant requires the grant recipient to providethat grantor with a specific service, facility, orproduct rather than to give a direct benefitprimarily to the general public or to that partof the public served by the organization. Ingeneral, do not report as contributions anypayments for a service, facility, or productthat primarily give some economic or physicalbenefit to the payer (grantor).

Example. A public interest organizationdescribed in section 501(c)(4) makes a grantto another organization to conduct anationwide survey to determine voterattitudes on issues of interest to the grantor.The grantor plans to use the results of thesurvey to plan its own program for the next 3

years. Under these circumstances, since thesurvey serves the grantors direct needs andbenefits the grantor more than incidentally,the grant to the organization making thesurvey is not a contribution. The grantrecipient should not report the grant as acontribution but should report it on line 2 asprogram service revenue.

Treat research to develop products for thepayers use or benefit as directly serving thepayer. However, generally, basic research orstudies in the physical or social sciencesshould not be treated as serving the payersneeds.

See Regulations section 1.509(a)3(g) todetermine if a grant is a contributionreportable on line 1 or a revenue itemreportable elsewhere on Form 990.

Noncash contributions

To report contributions received in a formother than cash, use the market value as ofthe date of the contribution. For marketablesecurities registered and listed on arecognized securities exchange, measuremarket value by the average of the highestand lowest quoted selling prices (or theaverage between the bona fide bid and askedprices) on the contribution date. See section20.2031-1 of the Estate Tax Regulations forrules to determine the value of contributed

stocks and bonds. When market value cannotbe readily determined, use an appraised orestimated value.

To determine the amount of any noncashcontribution that is subject to an outstandingdebt, subtract the debt from the propertysfair market value. Record the asset at its fullvalue and record the debt as a liability in thebooks of account. See the Note in theinstructions for line 1d.

Line 1aDirect public support

Contributions, gifts, grants, and similar

amounts received.Enter the grossamounts of contributions, gifts, grants, andbequests that the organization receiveddirectly from the public. Include amountsreceived from individuals, trusts, corporations,estates, and foundations. Also includecontributions and grants from public charitiesand other exempt organizations that areneither fundraising organizations nor affiliatesof the filing organization. See the instructionsfor line 1b.

Membership dues.Report on line 1amembership dues and assessments thatrepresent contributions from the public ratherthan payments for benefits received orpayments from affiliated organizations. Seethe instructions for line 3.

Government contributions (grants).Reportgovernment grants on line 1c if they representcontributions, or on line 2 (and on line 93(g)of Part VII), if they represent fees for services.See the instructions for Grants that areequivalent to contributions under Line 1InGeneral, and line 1c.

Commercial co-venture.Report amountscontributed by a commercial co-venture online 1a as a contribution received directlyfrom the public. These are amounts receivedby an organization (donee) for allowing anoutside organization (donor) to use thedonees name in a sales promotion campaign.In such a campaign, the donor advertises thatit will contribute a certain dollar amount to thedonee organization for each unit of aparticular product or service sold or for eachoccurrence of a specific type.

Contributions received through specialevents.Report contributions receivedthrough special events on line 1a. See theline 1 instructions above and the instructionsfor line 9.

Line 1bIndirect public support

Enter the total contributions receivedindirectly from the public through solicitationcampaigns conducted by federatedfundraising agencies and similar fundraisingorganizations (such as a United Wayorganization and certain sectarianfederations). These organizations normally

conduct fundraising campaigns within asingle metropolitan area or some part of aparticular state and allocate part of the netproceeds to each participating organizationon the basis of the donors individualdesignations and other factors.

Include on line 1b amounts contributed byother organizations closely associated withthe reporting organization. This includescontributions received from a parentorganization, subordinate, or anotherorganization with the same parent. Nationalorganizations that share in fundraisingcampaigns conducted by their local affiliates

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should report the amount they receive on line1b.

Line 1cGovernment contributions (grants)

The general line 1 instructions, under theheading, Grants that are equivalent tocontributions, apply to this item in particular.A grant or other payment from agovernmental unit is treated as a contributionif its primary purpose is to enable the doneeto provide a service to, or maintain a facilityfor, the direct benefit of the public rather thanto serve the direct and immediate needs ofthe grantor even if the public pays part of theexpense of providing the service or facility.

The following are examples ofgovernmental grants and other payments thatare treated as contributions:

1. Payments by a governmental unit for theconstruction or maintenance of library orhospital facilities open to the public,

2. Payments under government programsto nursing homes or homes for the aged inorder to provide health care or other servicesto their residents,

3. Payments to child placement or childguidance organizations under governmentprograms serving children in the community.The general public gets the primary anddirect benefit from these payments and anybenefit to the governmental unit itself wouldbe indirect and insubstantial as compared tothe public benefit.

Line 1dTotal contributions, etc.

Enter the total of amounts reported on lines1a through 1c. In the entry spaces in thedescription column for line 1d, enter theseparate totals for cash and noncashcontributions, gifts, grants, and similaramounts received. The total of the twoamounts must equal the total on line 1d.

Report as cash contributions, etc., onlycontributions, etc., received in the form ofcash, checks, money orders, credit cardcharges, wire transfers and other transfers

and deposits to a cash account of theorganization. If your organization recordspledges as contributions, etc., at the time thepledges are made (rather than when thepledges are collected), include as cashcontributions, etc., only those pledgesactually collected in cash during the year andpledges uncollected at the end of the yearthat are reasonably expected to be paid incash in a later year. Report all othercontributions, etc., as noncash contributions,etc., in the space provided.

Noncash contributions, etc., from personsrequired to be listed in the schedule ofcontributors (see following instructions) mustbe described fully.

Schedule of contributors (not open to

public inspection). See the Caution below.Attach a schedule listing each contributorwho gave the organization, directly orindirectly, money, securities, or other propertyworth $5,000 or more during the year. If noone contributed $5,000 or more, theorganization does not need to attach aschedule. Show each contributors name andaddress, the total amount received, and thedate received. Contributors includeindividuals, fiduciaries, partnerships,corporations, associations, trusts, or exemptorganizations.

If an employer withholds contributions fromemployees pay and periodically gives themto the organization, report only the employersname and address and the total amountgiven unless you know that a particularemployee gave enough to be listedseparately.

In determining whether a contributor gave$5,000 or more, total that persons gifts of$1,000 or more. Do not include smaller gifts.If the contribution consists of property whosefair market value can be determined readily(such as market quotations for securities),

describe the property and list its fair marketvalue. Otherwise, describe the property andestimate its value. See the Note below.

If an organization meets either Exception 1or 2 below, some information in its schedulewill vary from that described above.

Exception 1:

An organization described in section 501(c)(3)that meets the 3313% support test of theRegulations under section 170(b)(1)(A)(vi)(whether or not the organization is otherwisedescribed in section 170(b)(1)(A)).

The schedule should give the aboveinformation only for contributors whose giftsof $5,000 or over are more than 2% of theamount reported on line 1d that the

organization received during the year.

Exception 2:

An organization described in section 501(c)(7),(8), or (10) that received contributions orbequests for use only as described in section170(c)(4), 2055(a)(3), or 2522(a)(3).

The schedule should list each personwhose gifts total more than $1,000 during theyear. Give the donors name, the amountgiven, the gifts specific purpose, and thespecific use to which it was put. If an amountis set aside for a purpose described insection 170(c)(4), 2055(a)(3), or 2522(a)(3),explain how the amount is held; e.g., whetherit is mingled with amounts held for otherpurposes. If the organization transferred thegift to another organization, name anddescribe the recipient and explain therelationship between the two organizations.Also show the total gifts that were $1,000 orless and were for a purpose described insection 170(c)(4), 2055(a)(3), or 2522(a)(3).

Note: If the organization qualifies to receivetax-deductible charitable contributions and itreceives contributions of property (other thanpublicly traded securities) whose fair marketvalue is more than $5,000, the organizationshould receive a partially completed Form8283 from the contributor. Complete theappropriate information on Form 8283, sign it,and return it to the donor. The organizationshould keep a copy for its records. See also

the reference to Form 8282 in GeneralInstruction D17.

Caution: If the organization files a copy ofForm 990 and attachments with any state, donot include in the attachments for the statethe schedule of contributors discussed aboveunless the schedule is specifically required bythe state with which the organization is filingthe return. States that do not require theinformation might nevertheless make itavailable for public inspection along with therest of the return.

Lines 2 through 11

Note: Do not enter any contributions on lines2 through 11. Enter all contributions on line 1.If you enter contributions on lines 2 through11, you will be unable to complete Part VIIcorrectly. The sum of amounts entered incolumns (B), (D), and (E) for lines 93 through103 of Part VII, Analysis of Income-ProducingActivities, should match amounts entered forcorrelating lines 2 through 11 of Part I. Seethe instructions for Part VII.

Line 2Program service revenue includinggovernment fees and contracts

Enter the total of program service revenue(exempt function income) as reported in PartVII, lines 93(a) through (g), columns (B), (D),and (E). Program services are primarily thosethat form the basis of an organizationsexemption from tax. For a more detaileddescription of program services, refer to PartII, column (B), Program services.

Examples. A hospital would report on thisline all of its charges for medical services(whether to be paid directly by the patients orthrough Medicare, Medicaid, or otherthird-party reimbursement), hospital parkinglot fees, room charges, laboratory fees forhospital patients, and related charges forservices, drugs and medical supplies.

Program service revenue includes incomeearned by the organization for providing agovernment agency with a service, facility, orproduct that benefited that governmentagency directly rather than benefiting thepublic as a whole. See the line 1c instructionsfor reporting guidelines when payments arereceived from a government agency forproviding a service, facility, or product for theprimary benefit of the general public.

Program service revenue also includes:tuition received by a school; revenue fromadmissions to a concert or other performingarts event or to a museum; royalties receivedas author of an educational publicationdistributed by a commercial publisher;

interest income on loans a credit unionmakes to its members; payments received bya section 501(c)(9) organization fromparticipants, or employers of participants, forhealth and welfare benefits coverage;insurance premiums received by a fraternalbeneficiary society; and registration feesreceived in connection with a meeting orconvention.

Program-related investments.Programservice revenue also includes income fromprogram-related investments. Theseinvestments are made primarily to accomplishan exempt purpose of the investingorganization rather than to produce income.Examples are scholarship loans and lowinterest loans to charitable organizations,

indigents, or victims of a disaster. Rentalincome from an exempt function is anotherexample.

When an organization rents to anunaffiliated exempt organization at less thanfair rental value for the purpose of aiding thattenants exempt function, the reportingorganization should report such rental incomeas program service revenue on line 2. Seealso the instructions for line 6a. For purposesof this return, report all rental income from anaffiliated organization on line 2.

Unrelated trade or business activities.Unrelated trade or business activities (not

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including any special events or activities) thatgenerate fees for services may also beprogram service activities. A social club, forexample, should report as program servicerevenue the fees it charges both membersand nonmembers for the use of its tenniscourts and golf course.

Program-related sales of inventory.Report on line 2, the gross amount ofprogram-related sales of inventory. Show theapplicable cost of goods sold, as well asmarketing and distribution costs, as programservice expense in column (B) of Part II.

Line 3Membership dues andassessments

Enter members and affiliates dues andassessments that are not contributions.

Dues and assessments received thatcompare reasonably with availablebenefits.When dues and assessments arereceived that compare reasonably withmembership benefits, report such dues andassessments on line 3.

Organizations that usually match dues andbenefits.Organizations, other than thosedescribed in section 501(c)(3), generallyprovide benefits that have a reasonablerelationship to dues. This occurs usually inorganizations described in sect ion 501(c)(5),

(6), or (7), although benefits to members maybe indirect. Report such dues andassessments on line 3.

Dues or assessments received that exceedthe value of available membershipbenefits.Whether or not membershipbenefits are used, dues received by anorganization, to the extent they are more thanthe monetary value of the membershipbenefits available to the dues payer, are acontribution includible on line 1a. See Rev.Rul. 54-565, 1954-2 C.B. 95 and Rev. Rul.68-432, 1968-2 C.B. 104.

Dues received primarily for theorganizations support.If a member paysdues mainly to support the organizations

activities and not to obtain benefits of morethan nominal monetary value, those dues area contribution to the organization includibleon line 1a.

Examples of membership benefits.Theseinclude subscriptions to publications,newsletters (other than one about theorganizations activities only), free orreduced-rate admissions to events theorganization sponsors, the use of its facilities,and discounts on articles or services thatboth members and nonmembers can buy. Infiguring the value of membership benefits, donot include intangible benefits, such as theright to attend meetings, vote or hold office inthe organization, and the distinction of beinga member of the organization.

Line 4Interest on savings and temporarycash investments

Enter the amount of interest income fromsavings and temporary cash investmentsreportable on line 46. So-called dividends orearnings received from mutual savings banks,etc., are actually interest and should beentered on line 4.

Line 5Dividends and interest fromsecurities

Enter the amount of dividend and interestincome from equity and debt securities(stocks and bonds) of the type reportable on

line 54. Include amounts received frompayments on securities loans, as defined insection 512(a)(5). Do not include any capitalgains dividends that are reportable on line 8.See the instructions for line 2 for reportingincome from program-related investments.

Line 6aGross rents

Enter on line 6a the rental income receivedfor the year from investment propertyreportable on line 55. Do not include on line6a rental income related to the reportingorganizations exempt function (programservice). Report such income on line 2. Forexample, an exempt organization whoseexempt purpose is to provide low-rentalhousing to persons with low income wouldreport that rental income as program servicerevenue on line 2. Rental income receivedfrom an unaffiliated exempt organization isgenerally considered as unrelated to thereporting organizations exempt purpose andreportable on line 6a. However, note anexception given in the instructions for line 2when the reporting organization aids anunaffiliated organization with its exemptfunction.

Only for purposes of completing this return,the reporting organization must report anyrental income received from an affiliated

exempt organization as program servicerevenue on line 2.

Line 6bRental expenses

Enter the expenses paid or incurred for theincome reported on line 6a. Include interestrelated to rental property and depreciation if itis recorded in the organizations books andrecords. Report in column (B) of Part II(Program services) any rental expensesallocable to rental income reportable asprogram service revenue on line 2.

Line 6cNet rental income or (loss)

Subtract line 6b from line 6a. Show any lossin parentheses.

Line 7Other investment income

Enter the amount of investment income notreportable on lines 4 through 6 and describethe type of income in the space provided ori