2006 Instructions For Schedule A (Form 990 Or 990-Ez) (Page 4 of 15) in pdf

2006-109, 2006-51 I.R.B. 1121, and any

complete line 4g. If the organization does

Part IV-A

future related guidance.

not maintain any such accounts, enter

Support does not include . .

line

zero on lines 4f and 4g.

A related person is any family member

Contributions of services for which a

Part IV. Reason for

(as defined in section 4958(f)) of the

deduction is not allowable.

donor or donor advisor and any 35%

Non-Private Foundation

controlled entity (as defined in section

*Note. For organizations that checked the box on

4958(f)) of the donor or donor advisor.

Status

line 12, the amounts on line 17 of the Support

See Notice 2006-109, and any future

Schedule are included in support.

related guidance for more information.

Definitions

Support from a governmental unit,

Funds or accounts meeting one of

The following terms are used in more

with certain exceptions described below,

these exceptions must be reported

than one item in Part IV. The definitions

includes:

on lines 4f and 4g.

given below generally apply.

CAUTION

•

Any amounts received from a

Support (for lines 10, 11, and 12 of

Line 4b. Answer “Yes” if the organization

governmental unit, including donations or

Part IV), with certain qualified exceptions

made any taxable distributions under

contributions and amounts received in

described below, is all forms of support

section 4966.

connection with a contract entered into

including (but not limited to):

with a governmental unit for the

A taxable distribution is any distribution

performance of services or in connection

occurring in any tax year beginning after

Part IV-A

with a government research grant,

August 17, 2006, from a donor advised

Support includes . . .

line

provided these amounts are not excluded

fund to any:

from the term support as amounts

1. Natural person, or

Gifts, grants, contributions,

received from exercising or performing

2. Any other person, if:

membership fees . . . . . . . . . . 15 and 16

the organization’s charitable purpose or

a. The distribution is for any purpose

function.

other than the promotion of religious,

Any amounts an organization receives

An amount paid by a governmental

charitable, scientific, literary or

from the exercise or performance of its

unit to an organization is not treated as

educational purposes, or to foster national

charitable, educational, or other

received from exercising or performing its

or international amateur sports

purpose or function constituting the

charitable, etc., purpose or function if the

competition, or for the prevention of

basis for its exemption*. . . . . . . . . . .

payment is to enable the organization to

cruelty to children or animals; or

provide a service to, or maintain a facility

b. The sponsoring organization

Net income from unrelated

for, the direct benefit of the public, as for

maintaining the donor advised fund does

business activities, whether or

example, to maintain library facilities that

not exercise expenditure responsibility in

not such activities are carried on

are open to the public.

the distribution according to section

regularly as a trade or business

18 and 19

•

Tax revenues levied for the

4945(h).

organization’s benefit and either paid to or

Gross investment income, such as

Exception. A taxable distribution does

expended on its behalf.

•

interest, dividends, rents, and royalties

not include a distribution from a donor

The value of services or facilities

advised fund to:

(exclusive of services or facilities

•

Tax revenues levied for the benefit of

Any organization described in section

generally furnished, without charge, to the

an organization and either paid to or

170(b)(1)(A) (other than a disqualified

public) furnished by a governmental unit

expended on behalf of such

supporting organization),

to the organization without charge. For

•

organization; and . . . . . . . . . . . . . .

The sponsoring organization of the

example, a city pays the salaries of

donor advised fund,

personnel to guard a museum, art gallery,

•

The value of services or facilities

Any other donor advised fund, or

etc., or provides the use of a building rent

•

(exclusive of those generally furnished

Certain natural persons as described in

free. However, the term does not include

to the public without charge) furnished

Notice 2006-109.

the value of any exemption from federal,

by a governmental unit referred to in

state, or local tax or any similar benefit.

A disqualified supporting organization

Code section 170(c)(1) to an

Indirect contributions from the general

is a Type III supporting organization that

organization without charge . . . . . . .

public. Indirect contributions are what

is not functionally integrated and any

the organization receives from other

Type I, Type II, or functionally integrated

*Note.The amounts on line 17 are included as

organizations that receive a substantial

Type III supporting organization where

support only for those organizations that checked

part of their support from general public

the donor or donor advisor (and any

the box on line 12. Otherwise, the amounts on line

contributions. An example is the

related person) directly or indirectly

17 are not included in support.

organization’s share of the proceeds from

controls a supported organization of the

an annual community chest drive (such

supporting organization. See instructions

Part IV-A

as the United Way or United Fund).

for line 13 for more information on

Support does not include . .

line

These are included on line 15.

supporting organizations.

Line 4c. Answer “Yes” if the organization

Any amounts an organization receives

Disqualified person. A disqualified

made any distributions to a donor, donor

from the exercise or performance of its

person is:

advisor, or related person (as defined

charitable, educational, or other

1. A substantial contributor, who is —

above).

purpose or function constituting the

a. Any person who gave an aggregate

basis for its exemption* . . . . . . . . . .

Lines 4d and 4e. For a definition of

amount of more than $5,000, if that

donor advised funds, see the instructions

amount is more than 2% of the total

Any gain upon the sale or exchange of

for line 4a.

contributions the foundation or

property which would be considered under

Lines 4f and 4g. Enter the number of

organization received from its inception

any section of the Code as gain from the

separate funds or accounts on line 4f

through the end of the year in which that

sale or exchange of a capital asset.

(other than those reported on line 4d)

person’s contributions were received.

where donors have the right to provide

b. The creator of a trust (without

advice on the distribution or investment of

regard to the amount of contributions

amounts held in such funds or accounts.

received by the trust from the creator and

Figure the number of funds or accounts

other persons).

•

owned at the end of the tax year. If line 4f

Any person who is a substantial

is a number other than zero also

contributor at any time generally remains

-4-

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

2006 Instructions For Schedule A (Form 990 Or 990-Ez) Page 4

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