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