2008 Instructions For Schedule G (Form 990 Or 990-Ez) (Page 2 of 3) in pdf

amounts paid during the year on

(including the total value of noncash

Revenue

Schedule O (Form 990) and describe

contributions) received by the

Line 1. Enter the gross revenue (gross

how the agreement distinguishes

organization for events in columns (a)

receipts less contributions) for each

payments for professional fundraising

and (b) during the taxable year. Enter in

type of gaming conducted without

services from expense payments or

column (c) the total amount of

reduction for cash or noncash prizes,

reimbursements. Also describe on

contributions, gifts, and similar amounts

cost of goods sold, compensation, fees,

Schedule O (Form 990) whether the

received by the organization from all

or other expenses. Enter the total of

organization entered into any

other fundraising events with gross

columns (a) through (c) in column (d).

arrangements with fundraisers under

receipts greater than $5,000 during the

which the organization made payments

taxable year. Enter the sum of columns

Direct Expenses

exclusively for such expenses but not

(a), (b), and (c) in column (d).

for professional fundraising services. If

Enter the expense amount in the

Line 3. Enter the gross revenue (gross

the agreement does not distinguish

appropriate column (a) through (c) for

receipts less contributions) from events

between fees for professional

each type of gaming conducted. Enter

listed without reduction for catering,

fundraising services and payment of

the total of columns (a) through (c) in

entertainment, cost of goods sold,

fundraising expenses, then the

column (d).

compensation, fees, or other expenses.

organization must report in column (v)

Enter the total of columns (a), (b), and

Line 2. Enter the total amount paid out

the gross amount paid to (or withheld

as cash prizes.

by) the fundraiser.

Direct Expenses

Column (vi). Subtract column (v)

Line 3. Enter the fair market value of

from column (iv).

the noncash prizes paid or given out for

Enter the expense amount in the

each type of gaming conducted.

Line 3. If the organization is registered

appropriate column (a through c) for

or licensed, or has been notified that it

events with gross receipts greater than

Line 4. Enter the expenses paid or

is exempt from registration or licensing,

$5,000 each. Catering and

incurred for the rent or lease of property

in all states requiring registration or

entertainment expenses should be

or facilities.

licensing for solicitation, it may answer

included as other direct expenses.

“All states.”

Enter the total of columns (a), (b), and

Line 5. Enter the amount of other

direct expense items not included on

Part II. Fundraising

lines 2 through 4. The organization

Line 4. Enter the total amount paid out

should retain in its records a schedule

as cash prizes.

Events

providing an itemized listing of all other

Line 5. Enter the fair market value of

Complete this part only if the

direct expenses not included on lines 2

the noncash prizes paid or given out for

organization reported a total of more

through 4. Mandatory distributions

each fundraising event.

than $15,000 on Form 990, Part VIII,

should be reflected on line 17.

lines 1c and 8a, or a total of more than

Line 6. Enter the expenses paid or

The itemized list of direct expenses

$15,000 on Form 990-EZ, line 6a. List

incurred for the rent or lease of property

should include the following:

only fundraising events with gross

or facilities.

•

Labor costs and wages, including the

receipts greater than $5,000 that the

Line 7. Enter the amount of other

total compensation paid to gaming

organization conducted at any time

direct expense items, such as catering,

workers or independent contractors for

during the year.

entertainment, labor, etc., not included

labor costs;

List the two largest fundraising

in Part II, lines 4 through 6. The

•

Employer’s share of federal, state,

events with gross receipts greater than

organization should retain in its records

and local payroll taxes paid for the year

$5,000 each in columns (a) and (b). In

a schedule providing an itemized listing

for gaming workers, including social

column (c), report the total number of

of all other direct expenses not included

security and Medicare taxes, state and

other events with gross receipts greater

on lines 4 through 6. For labor costs

federal unemployment taxes, and other

than $5,000 each and report revenues

and wages, include the total amount of

state and local payroll taxes;

and expenses from these events in the

compensation paid to fundraising

•

Excise taxes, including any wagering

aggregate. If no events other than

event workers or paid to independent

tax paid with Form 730, Monthly Tax

those listed in columns (a) and (b)

contractors for labor costs.

Return for Wagers, and any

exceeded the $5,000 threshold, state

Line 8. Add lines 4 through 7 in

occupational tax paid with Form 11-C,

“None.”

column (d). Enter the total of columns

Occupational Tax and Registration

(a), (b), and (c) in column (d).

Revenue

Return for Wagering.

Line 9. Enter the difference between

Line 1. Enter the total amount the

Line 6. If substantially all of the

lines 3d and 8d.

organization received from column (a)

organization’s work in conducting a

and column (b) during the tax year

type of gaming is performed by

Part III. Gaming

without subtracting any costs,

volunteers, check “Yes” and enter the

expenses, or charitable contributions

Complete this part only if the

percentage of total workers who are

received in connection with the event.

organization reported more than

volunteers for each type of gaming

Enter in column (c) the total amount the

$15,000 on Form 990, Part VIII, line 9a,

conducted. The percentage is

organization received from all other

or on Form 990-EZ, line 6a.

determined by dividing the number of

events with gross receipts greater than

volunteers for each type of gaming by

Treat all bingo as a single event for

$5,000 during the taxable year without

the total number of workers for that

column (a) and all pull tabs as a single

subtracting any costs, expenses, or

type of gaming, both paid and unpaid.

event for column (b).

charitable contributions received in

Line 7. Enter the total of lines 2d

Include in column (c) all other types

connection with the events. Enter the

through 5d.

of gaming not included in column (a) or

sum of columns (a), (b), and (c) in

(b).

column (d).

Line 8. Enter the difference between

Line 2. Enter the total amount of

Complete Part III for each type of

lines 1d and 7. If line 7 is more than line

contributions, gifts, and similar amounts

gaming conducted.

1, enter the difference in parentheses.

-2-

2008 Instructions For Schedule G (Form 990 Or 990-Ez) Page 2

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