2006 Instructions For Schedule A (Form 990 Or 990-Ez) (Page 14 of 15) in pdf

assets, services, use of property, etc.) to

consideration and the amount involved

“Yes” to line 51b(iii), enter “b(iii)” in

another organization without receiving

was $500 or less, it is not necessary to

column (a).

something of more than nominal value in

answer “Yes” for that transaction.

Column (d). If additional space is

return. Contributions, gifts, and grants are

Line 51b(iii). Answer “Yes” for

needed, write “see attached” in column

examples of transfers.

transactions in which the reporting

(d) and use an attached sheet for the

If the only transfers between the two

organization was either the lessor or the

description. If the organization is making

organizations were contributions and

lessee.

more than one entry on line 51d, specify,

grants made by the noncharitable exempt

on the attached sheet, which transfer or

Line 51b(iv). Answer “Yes” if either

organization to the reporting organization,

transaction it is describing.

organization reimbursed expenses

answer “No.”

incurred by the other.

Line 52. Reporting of certain

Line 51b. Other transactions. Answer

relationships. Enter on line 52 each

Line 51b(v). Answer “Yes” if either

“Yes” for any transaction described in

noncharitable exempt organization to or

organization made loans to the other or if

lines 51b(i) through (vi), regardless of its

with which the reporting organization is

the reporting organization guaranteed the

amount, if it is with a related or affiliated

related, or affiliated, as defined above. If

other’s loans.

organization.

the control factor or the historic and

Line 51b(vi). Answer “Yes” if either

Unrelated organizations. Answer

continuing relationship factor (or both) is

organization performed services or

“Yes” for any transaction between the

present at any time during the year, the

membership or fundraising solicitations

reporting organization and an unrelated

organization must identify the

for the other.

noncharitable exempt organization,

organization on line 52 even if neither

Line 51c. Complete line 51c regardless

regardless of its amount, if the reporting

factor is present at the end of the year.

of whether the noncharitable exempt

organization received less than adequate

Do not enter unrelated noncharitable

organization is related to or closely

consideration. There is adequate

exempt organizations on line 52 even if

affiliated with the reporting organization.

consideration where the fair market value

the organization reports transfers to or

For the purposes of this line, facilities

of the goods, other assets, or services

transactions with those organizations on

includes office space and any other land,

furnished by the reporting organization is

line 51. For example, if the organization

building, or structure whether owned or

not more than the fair market value of the

reported a one-time transfer to an

leased by, or provided free of charge to,

goods, other assets or services received

unrelated noncharitable exempt

the reporting organization or the

from the unrelated noncharitable exempt

organization on line 51a(ii), it should not

noncharitable exempt organization.

organization. The Exception described

list the organization on line 52.

below does not apply to transactions for

Line 51d. Use this schedule to describe

less than adequate consideration.

Column (b). Enter the exempt

the transfers and transactions for which

category of the organization; for example,

the organization entered “Yes” on lines

Answer “Yes” for any transaction,

501(c)(4).

51a through 51c above. The organization

including transfers for adequate

must describe each transfer or

consideration, between the reporting

Column (c). In most cases, a simple

transaction for which it answered “Yes.”

organization and an unrelated

description, such as common directors or

The organization may combine all of the

noncharitable exempt organization if the

auxiliary of reporting organization will be

cash transfers (line 51a(i)) to each

amount involved is more than $500. The

sufficient. If additional space is needed,

organization into a single entry.

amount involved is the fair market value

write “see attached” in column (c) and use

Otherwise, make a separate entry for

of the goods, services, or other assets

a separate sheet to describe the

each transfer or transaction.

furnished by the reporting organization.

relationship. If the organization lists more

Exception. If a transaction with an

Column (a). For each entry, enter the

than one organization on line 52, identify

unrelated noncharitable exempt

line number from lines 51a through 51c.

which organization it is describing on the

organization was for adequate

For example, if the organization answered

attached sheet.

-14-

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

2006 Instructions For Schedule A (Form 990 Or 990-Ez) Page 14

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