2006 Instructions For Schedule A (Form 990 Or 990-Ez) Page 15
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15Index
A
Expenditures, exempt
N
Ruling letter request . . . . . . . . . . 12
purpose . . . . . . . . . . . . . . . 10, 11
Accrual to cash basis, worksheet
Non-Private Foundation Status,
for conversion to . . . . . . . . . . . . 7
Expenditures, lobbying . . . . . . . . 11
Reason for . . . . . . . . . . . . . . . . . . 4
S
Address, for ruling letter . . . . . . . 12
Noncharitable exempt
Scholarships, etc. . . . . . . . . . . . . . 3
organization . . . . . . . . . . . . . . . . 13
Affiliated groups . . . . . . . . . . . . . . 12
F
School . . . . . . . . . . . . . . . . . . . . . . . . 5
Assets test . . . . . . . . . . . . . . . . . . . . 5
Family members . . . . . . . . . . . . . . 5
Section 403(b) annuity plan. . . . . 3
O
Form 4720 . . . . . . . . . . . . . . . . . . . 12
Specific Instructions . . . . . . . . . . . 1
Organization operated for the
C
Form 5768 . . . . . . . . . . . . . . . . . . . . 3
Sponsoring organization . . . . . 3, 4
benefit of a governmental
Communication with
Full and fair exposition test . . . . 11
Statements About Activities . . . . 2
unit. . . . . . . . . . . . . . . . . . . . . . . . . 5
members . . . . . . . . . . . . . . . . . . 11
Substantial contributor . . . . . . . . . 4
Organization operated to test for
Communication, direct lobbying
Substantial part test . . . . . . . . . . . 2
G
public safety . . . . . . . . . . . . . . . . 7
and/or grassroots
Support . . . . . . . . . . . . . . . . . . . . . . . 4
General Instructions . . . . . . . . . . . 1
Organizations, related . . . . . . . . 13
lobbying . . . . . . . . . . . . . . . . . . . 11
Support from a governmental
Grassroots expenditures . . . . . . 11
Organizations, unrelated . . . . . 13,
Compensation of the Five Highest
unit . . . . . . . . . . . . . . . . . . . . . . . . . 4
Grassroots lobbying
14
Paid Employees Other Than
Support Schedule . . . . . . . . . . . . . 7
communications . . . . . . . . . . . . 11
Officers, Directors, and
Supporting organization . . . . . . . . 7
Gross investment income . . . . . . 6
Trustees . . . . . . . . . . . . . . . . . . . . 2
P
Functionally integrated . . . . . . . 7
Gross receipts from activities
Compensation of the Five Highest
Part I . . . . . . . . . . . . . . . . . . . . . . . . . 2
Type . . . . . . . . . . . . . . . . . . . . . . . 7
related to organization’s
Paid Independent Contractors
Type I . . . . . . . . . . . . . . . . . . . . . . 7
Part II . . . . . . . . . . . . . . . . . . . . . . . . . 2
charitable, etc., purpose. . . . . . 8
for Other Services . . . . . . . . . . . 2
Type II . . . . . . . . . . . . . . . . . . . . . . 7
Part II-B . . . . . . . . . . . . . . . . . . . . . . 2
Gross receipts from other than
Compensation of the Five Highest
Type III . . . . . . . . . . . . . . . . . . . . . 7
Part III . . . . . . . . . . . . . . . . . . . . . . . . 2
disqualified persons . . . . . . . . . 8
Paid Independent Contractors
Part IV . . . . . . . . . . . . . . . . . . . . . . . . 4
Group returns . . . . . . . . . . . . . . . . 12
for Professional Services . . . . 2
Part IV-A . . . . . . . . . . . . . . . . . . . . . . 7
T
Groups, affiliated . . . . . . . . . . . . . 12
Compensation or
Part V . . . . . . . . . . . . . . . . . . . . . . . . 9
Taxable distribution . . . . . . . . . . . . 4
repayment . . . . . . . . . . . . . . . . . . 3
Part VI-A . . . . . . . . . . . . . . . . . . . . . 10
Test, assets . . . . . . . . . . . . . . . . . . . 5
Conservation easements . . . . . . . 3
H
Part VI-B . . . . . . . . . . . . . . . . . . . . . 13
Test, expenditure . . . . . . . . 2, 5, 11
Contributions in excess of the 2%
Hospital medical research
limitation . . . . . . . . . . . . . . . . . . . . 8
Part VII . . . . . . . . . . . . . . . . . . . . . . 13
Test, full and fair
organization . . . . . . . . . . . . . . . . . 5
exposition . . . . . . . . . . . . . . . . . . 11
Contributions, membership fees,
Penalties . . . . . . . . . . . . . . . . . . . . . . 1
Hospital or cooperative hospital
and gross receipts from
Test, public support, facts and
Period covered . . . . . . . . . . . . . . . . 1
service organization . . . . . . . . . 5
disqualified persons . . . . . . . . . 8
circumstances, . . . . . . . . . . . . . . 6
Private foundation status . . . . . . . 5
Control, common, element
Test, public support, section
Private School
I
of . . . . . . . . . . . . . . . . . . . . . . . . . 13
509(a)(1) . . . . . . . . . . . . . . . . . . . 5
Questionnaire . . . . . . . . . . . . 9-10
Indirect contributions . . . . . . . . . . . 4
Control, limited . . . . . . . . . . . . . . . 12
Test, substantial part . . . . . . . . . . 2
Pub. 525, Taxable and
Information Regarding Transfers
Credit counseling . . . . . . . . . . . . . . 3
Tests, public support, section
Nontaxable Income . . . . . . . . . . 2
To and Transactions and
509(a)(2) . . . . . . . . . . . . . . . . . . . 6
Public charities, electing . . . . . . . 3
Relationships With
Transfers . . . . . . . . . . . . . . . . . . . . 13
Public charities, nonelecting . . . . 3
D
Noncharitable Exempt
Type III, functionally
Public support test . . . . . . . . . . . . . 5
Definitions . . . . . . . . . . . . . . . . . . . . 4
Organizations . . . . . . . . . . . . . . 13
integrated . . . . . . . . . . . . . . . . . . . 7
Public support test, facts and
Direct lobbying
circumstances . . . . . . . . . . . . . . 6
communications . . . . . . . . . . . . 11
L
Public support test, section
U
Direct lobbying
Legislation . . . . . . . . . . . . . . . . . . . 11
509(a)(1) . . . . . . . . . . . . . . . . . . . 5
expenditures . . . . . . . . . . . . . . . 11
Unrelated organizations . . . . . . 13,
Legislation, attempting to
Public support tests, section
14
Disqualified person . . . . . . . . . . . . 4
influence . . . . . . . . . . . . . . . . . . . 11
509(a)(2) . . . . . . . . . . . . . . . . . . . 6
Unusual grants . . . . . . . . . . . . . . . . 8
Disqualified supporting
Legislation, specific . . . . . . . . . . . 11
Purpose of form . . . . . . . . . . . . . . . 1
organization . . . . . . . . . . . . . . . . . 4
Limited control . . . . . . . . . . . . . . . 12
Donor advised fund . . . . . . . . . . . . 4
W
Lobbying Activity by Nonelecting
Donor advised funds . . . . . . . . . . . 3
Q
Who must file . . . . . . . . . . . . . . . . . 1
Public Charities . . . . . . . . . . . . 13
Donor advisor . . . . . . . . . . . . . . . . . 3
Qualify . . . . . . . . . . . . . . . . . . . . . . . . 3
Worksheet — accrual to cash
Lobbying Expenditures by Electing
basis, conversion to . . . . . . . . . 7
Public Charities . . . . . . . . . . . . 10
E
R
■
Exempt organization,
Related organizations . . . . . . . . . 13
M
noncharitable . . . . . . . . . . . . . . 13
Relationship, historic and
Medical research . . . . . . . . . . . . . . 5
Expenditure test . . . . . . . . . 2, 5, 11
continuing . . . . . . . . . . . . . . . . . 13
Returns, group . . . . . . . . . . . . . . . 12
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