HomeMy WebLinkAboutCWJ 990
SCHEDULE O
(Form 990 or 990-
EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
▶ Attach to Form 990 or 990-EZ.
▶ Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2020
Open to Public
Inspection
Name of the organization Employer identification number
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No. 51056K Schedule O (Form 990 or 990-EZ) 2020
Schedule O (Form 990 or 990-EZ) 2020 Page 2
Name of the organization
Employer identification number
Schedule O (Form 990 or 990-EZ) 2020
Schedule O (Form 990 or 990-EZ) 2020
General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Future developments. For the latest
information about developments related to
Schedule O (Form 990 or 990-EZ), such as
legislation enacted after the schedule and
its instructions were published, go to
www.irs.gov/Form990.
Purpose of Schedule
An organization should use Schedule O
(Form 990 or 990-EZ), rather than separate
attachments, to provide the IRS with
narrative information required for
responses to specific questions on Form
990 or 990-EZ, and to explain the
organization’s operations or responses to
various questions. It allows organizations to
supplement information reported on Form
990 or 990-EZ.
Don’t use Schedule O to supplement
responses to questions in other schedules
of the Form 990 or 990-EZ. Each of the
other schedules includes a separate part
for supplemental information. Who Must
File
All organizations that file Form 990 and
certain organizations that file Form 990-EZ
must file Schedule O (Form 990 or 990-EZ).
At a minimum, the schedule must be used
to answer Form 990, Part VI, lines 11b and
19. If an organization isn’t required to file
Form 990 or 990-EZ but chooses to do so,
it must file a complete return and provide all
of the information requested, including the
required schedules.
Specific Instructions
Use as many continuation sheets of
Schedule O (Form 990 or 990-EZ) as
needed.
Complete the required information on the
appropriate line of Form 990 or 990-EZ
prior to using Schedule O (Form 990 or
990-EZ).
Identify clearly the specific part and
line(s) of Form 990 or 990-EZ to which each
response relates. Follow the part and line
sequence of Form 990 or 990-EZ.
Late return. If the return isn’t filed by the
due date (including any extension granted),
attach a separate statement giving the
reasons for not filing on time. Don’t use this
schedule to provide the late-filing
statement.
Amended return. If the organization
checked the Amended return box on Form
990, Heading, item B, or Form 990-EZ,
Heading, item B, use Schedule O (Form
990 or 990-EZ) to list each part or schedule
and line item of the Form 990 or 990-EZ
that was amended.
Group return. If the organization
answered “Yes” to Form 990, line H(a), but
“No” to line H(b), use a separate attachment
to list the name, address, and EIN of each
affiliated organization included in the group
return. Don’t use this schedule. See the
instructions for Form 990, I. Group Return.
Form 990, Parts III, V, VI, VII, IX, XI, and
XII. Use Schedule O (Form 990 or 990-EZ)
to provide any narrative information
required for the following questions in the
Form 990.
1. Part III, Statement of Program Service
Accomplishments.
a. “Yes” response to line 2.
b. “Yes” response to line 3.
c. Other program services on line 4d.
2. Part V, Statements Regarding Other
IRS Filings and Tax Compliance.
a. “No” response to line 3b.
b. “Yes” or “No” response to line 13a.
c. “No” response to line 14b.
3. Part VI, Governance, Management,
and Disclosure.
a. Material differences in voting
rights
among members of the governing body in
line 1a.
b. Delegation of governing board’s
authority to executive committee in line 1a.
c. “Yes” responses to lines 2
through 7b.
d. “No” responses to lines 8a, 8b,
and 10b.
e. “Yes” response to line 9.
f. Description of process for review
of Form 990, if any, in response to line
11b.
g. “Yes” response to line 12c.
h. Description of process for
determining compensation, in response to
lines 15a and 15b.
i. If applicable, in response to line
18,
an explanation as to why the organization
checked the Other box or didn’t make any
of Forms 1023, 1024, 1024-A, 990, or
990-T publicly available.
j. Description of public disclosure of
documents, in response to line 19.
4. Part VII, Compensation of Officers,
Directors, Trustees, Key Employees,
Highest Compensated Employees, and
Independent Contractors.
a. Explain if reporting of compensation
paid by a related organization is provided
only for the period during which the related
organization was related, not the entire
calendar year ending with or within the tax
year, and state the period during which the
related organization was related.
b. Description of reasonable efforts
undertaken to obtain information on
compensation paid by related
organizations, if the organization is unable
to obtain such information to report in
column (E).
5. Explanation for Part IX, Statement
of Functional Expenses, line 11g (other
fees
Page 3
for services), including the type and amount
of each expense included in line 11g, if the
amount in Part IX, line 11g, exceeds 10% of
the amount in Part IX, line 25 (total
functional expenses).
6. Explanation for Part IX, Statement
of Functional Expenses, line 24e (all other
expenses), including the type and amount
of each expense included in line 24e, if the
amount on line 24e exceeds 10% of the
amount in Part IX, line 25 (total functional
expenses).
7. Part XI, Reconciliation of Net
Assets. Explain any other changes in net
assets or fund balances reported on line 9.
8. Part XII, Financial Statements and
Reporting.
a. Change in accounting method or
description of other accounting method
used on line 1.
b. Change in committee oversight
review from prior year on line 2c.
c. “No” response to line 3b.
Form 990-EZ, Parts I, II, III, and V. Use
Schedule O (Form 990 or 990-EZ) to
provide any narrative information required
for the following questions.
1. Part I, Revenue, Expenses, and
Changes in Net Assets or Fund Balances.
a. Description of other revenue, in
response to line 8.
b. List of grants and similar amounts
paid, in response to line 10.
c. Description of other expenses, in
response to line 16.
d. Explanation of other changes in net
assets or fund balances, in response to line
20.
2. Part II, Balance Sheets.
a. Description of other assets, in
response to line 24.
b. Description of total liabilities, in
response to line 26.
3. Description of other program
services, in response to Part III, Statement
of Program Service Accomplishments, line
31.
4. Part V, Other Information.
a. “Yes” response to line 33.
b. “Yes” response to line 34.
c. Explanation of why organization
didn’t report unrelated business gross
income of $1,000 or more to the IRS on
Form 990-T, in response to line 35b.
d. “No” response to line 44d.
Other. Use Schedule O (Form 990 or 990-
EZ) to provide narrative explanations and
descriptions in response to other specific
questions. The narrative provided should
refer and relate to a particular line and
response on the form.
Don’t include on Schedule O (Form
990 or 990-EZ) any social security
number(s), because this CAUTION
schedule will be made available for public
inspection.
▲ !
Schedule A (Form 990 or 990-EZ) 2020
SCHEDULE A
(Form 990 or 990-
EZ)
Department of the
Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1)
nonexempt charitable trust.
▶ Attach to Form 990 or Form 990-EZ.
▶ Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2020
Open to Public
Inspection
Name of the organization Employer identification number
Part I Reason for Public Charity Status. (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1A
church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ).)
3A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
4A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the
hospital’s name, city, and state:
5An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
section 170(b)(1)(A)(iv). (Complete Part II.)
6A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7An organization that normally receives a substantial part of its support from a governmental unit or from the general public
described in section 170(b)(1)(A)(vi). (Complete Part II.)
8A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
9An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant
college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the
college or university:
10An organization that normally receives (1) more than 331/3% of its support from contributions, membership fees, and gross
receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33 1/3% of its support
from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the
organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the
purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See
section 509(a)(3). Check the box in lines 12a through 12d that describes the type of supporting organization and complete
lines 12e, 12f, and 12g.
aType I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving
the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the
supporting organization. You must complete Part IV, Sections A and B.
bType II. A supporting organization supervised or controlled in connection with its supported organization(s), by having
control or management of the supporting organization vested in the same persons that control or manage the supported
organization(s). You must complete Part IV, Sections A and C.
cType III functionally integrated. A supporting organization operated in connection with, and functionally integrated with,
its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. dType III non-
functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not
functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness
requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.
eCheck this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally
integrated, or Type III non-functionally integrated supporting organization. f Enter the number of supported organizations . . . . . . . . . .
. . . . . . . . . . . . g Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization
(described on lines 1–10
above (see instructions))
(iv) Is the organization
listed in your governing
document?
(v) Amount of monetary
support (see
instructions)
(vi) Amount of
other support (see
instructions)
Yes No
(A)
(B)
Schedule A (Form 990 or 990-EZ) 2020 Page 2
(C)
(D)
(E)
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No. 11285F
Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under
Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
▶
1 Gifts, grants, contributions, and
membership fees received. (Do not include
any “unusual grants.”) . . .
2 Tax revenues levied for the
organization’s benefit and either paid to or
expended on its behalf . . . .
3 The value of services or facilities
furnished by a governmental unit to the
organization without charge . . . . 4 Total.
Add lines 1 through 3 . . . .
5 The portion of total contributions by
each person (other than a
governmental unit or publicly
supported organization) included on
line 1 that exceeds 2% of the amount
shown on line 11, column (f) . .
. .
6 Public support. Subtract line 5 from
line 4
(a) 2016 (b) 2017 (c) 2018 (d) 2019 (e) 2020 (f) Total
Section B. Total Support
Calendar year (or fiscal year beginning in)
▶
7 Amounts from line 4 . .
. . . .
8 Gross income from interest, dividends,
payments received on securities loans,
rents, royalties, and income from similar
sources . . . . . . . .
9 Net income from unrelated business
activities, whether or not the business is
regularly carried on . . . . . .
10 Other income. Do not include gain or
loss from the sale of capital assets
(Explain in Part VI.) . . . . . . .
11 Total support. Add lines 7 through 10
12 Gross receipts from related activities, etc.
(see instructions)
(a) 2016 (b) 2017 (c) 2018 (d) 2019 (e) 2020 (f) Total
. . . . . . . .. . . . 12
13 First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . ▶
Schedule A (Form 990 or 990-EZ) 2020 Page 3
Schedule A (Form 990 or 990-EZ) 2020
Section C. Computation of Public Support Percentage
14 Public support percentage for 2020 (line 6, column (f), divided by line 11, column (f)) .
15 Public support percentage from 2019 Schedule A, Part II, line 14 . .
. . . . .
.
.
.
.
.
.
14 %
15 %
16a 331/3% support test—2020. If the organization did not check the box on line 13, and line 14 is 331/3% or more, check this box and
stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . ▶
b 331/3% support test—2019. If the organization did not check a box on line 13 or 16a, and line 15 is 331/3% or more, check
this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . ▶
17 a 10%-facts-and-circumstances test—2020. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10%
or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in
Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported
organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
b 10%-facts-and-circumstances test—2019. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is
10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI
how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
Schedule A (Form 990 or 990-EZ) 2020
Part III Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II.
If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
1
2
3
4
5
6
7a
b
c
8
Calendar year (or fiscal year beginning in)
▶
Gifts, grants, contributions, and
membership fees received. (Do not
include any “unusual grants.”) Gross
receipts from admissions, merchandise
sold or services performed, or facilities
furnished in any activity that is related to
the organization’s tax-exempt purpose .
. .
Gross receipts from activities that are
not an unrelated trade or business under
section 513 Tax revenues levied for the
organization’s benefit and either paid to
or expended on its behalf . . . .
The value of services or facilities
furnished by a governmental unit to the
organization without charge . . . .
Total. Add lines 1 through 5 . .
. . Amounts included
on lines 1, 2, and 3 received from
disqualified persons . Amounts
included on lines 2 and 3 received from
other than disqualified persons that
exceed the greater of $5,000
or 1% of the amount on line 13 for the
year
Add lines 7a and 7b . . . . . .
Public support. (Subtract line 7c from
line 6.) . . . . . . . . . . .
(a) 2016 (b) 2017 (c) 2018 (d) 2019 (e) 2020 (f) Total
Schedule A (Form 990 or 990-EZ) 2020 Page 4
Section B. Total Support
14 First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . ▶
Section C. Computation of Public Support Percentage
15 Public support percentage for 2020 (line 8, column (f), divided by line 13, column (f)) . . . 16 Public
support percentage from 2019 Schedule A, Part III, line 15 . . . . . . . . .
.
.
.
.
15 %
16 %
Section D. Computation of Investment Income Percentage
17 Investment income percentage for 2020 (line 10c, column (f), divided by line 13, column (f)) .
18 Investment income percentage from 2019 Schedule A, Part III, line 17 . . . .
. . . .
.
.
.
.
17 %
18 %
19a 331/3% support tests—2020. If the organization did not check the box on line 14, and line 15 is more than 331/3%, and line
17 is not more than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization . ▶
b 331/3% support tests—2019. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 331/3%, and
line 18 is not more than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization ▶
20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ▶
Part IV Supporting Organizations
(Complete only if you checked a box in line 12 on Part I. If you checked box 12a, Part I, complete Sections A
and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete
Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
1
2
3a
b
c
Yes No
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If “No,” describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
Did the organization have any supported organization that does not have an IRS determination of status under
section 509(a)(1) or (2)? If “Yes,” explain in Part VI how the organization determined that the supported
organization was described in section 509(a)(1) or (2).
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If “Yes,” answer
lines 3b and 3c below.
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and
satisfied the public support tests under section 509(a)(2)? If “Yes,” describe in Part VI when and how the
organization made the determination.
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B)
purposes? If “Yes,” explain in Part VI what controls the organization put in place to ensure such use.
1
2
3a
Schedule A (Form 990 or 990-EZ) 2020 Page 5
Schedule A (Form 990 or 990-EZ) 2020
4a
b
c
5a
b
c
6
7
8
9a
b
c
10a
b
Was any supported organization not organized in the United States (“foreign supported organization”)? If “Yes,”
and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign
supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion
despite being controlled or supervised by or in connection with its supported organizations.
Did the organization support any foreign supported organization that does not have an IRS determination under
sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure
that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,”
answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN
numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action;
(iii) the authority under the organization’s organizing document authorizing such action; and (iv) how the action
was accomplished (such as by amendment to the organizing document).
Type I or Type II only. Was any added or substituted supported organization part of a class already designated
in the organization’s organizing document?
Substitutions only. Was the substitution the result of an event beyond the organization’s control?
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to
anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited
by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit
one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor
(as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with
regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If
“Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified
persons, as defined in section 4946 (other than foundation managers and organizations described in section
509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the
supporting organization had an interest? If “Yes,” provide detail in Part VI.
Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit
from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
Was the organization subject to the excess business holdings rules of section 4943 because of section
4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting
organizations)? If “Yes,” answer line 10b below.
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to
determine whether the organization had excess business holdings.)
3b
3c
4a
4b
4c
5a
5b
5c
6
7
8
9a
9b
9c
Schedule A (Form 990 or 990-EZ) 2020 Page 6
10a
10b
Schedule A (Form 990 or 990-EZ) 2020
Part IV Supporting Organizations (continued)
11 Has the organization accepted a gift or contribution from any of the following persons?
a A person who directly or indirectly controls, either alone or together with persons described in lines 11b and 11c
below, the governing body of a supported organization?
b A family member of a person described in line 11a above?
c A 35% controlled entity of a person described in line 11a or 11b above? If “Yes” to line 11a, 11b, or 11c,
provide detail in Part VI.
Yes No
11a
11b
11c
Section B. Type I Supporting Organizations
1
2
Did the governing body, members of the governing body, officers acting in their official capacity, or membership
of one or more supported organizations have the power to regularly appoint or elect at least a majority of the
organization’s officers, directors, or trustees at all times during the tax year? If “No,” describe in Part VI how the
supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the
organization had more than one supported organization, describe how the powers to appoint and/or remove
officers, directors, or trustees were allocated among the supported organizations and what conditions or
restrictions, if any, applied to such powers during the tax year.
Did the organization operate for the benefit of any supported organization other than the supported
organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI
how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised,
or controlled the supporting organization.
Yes No
1
2
Section C. Type II Supporting Organizations
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or
trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or
management of the supporting organization was vested in the same persons that controlled or managed the
supported organization(s).
Yes No
1
Section D. All Type III Supporting Organizations
1
2
3
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the
organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior
tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of
the organization’s governing documents in effect on the date of notification, to the extent not previously
provided?
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported
organization(s) or (ii) serving on the governing body of a supported organization? If “No,” explain in Part VI how
the organization maintained a close and continuous working relationship with the supported organization(s).
By reason of the relationship described in line 2, above, did the organization’s supported organizations have a
significant voice in the organization’s investment policies and in directing the use of the organization’s income
Yes No
1
2
Schedule A (Form 990 or 990-EZ) 2020 Page 7
Schedule A (Form 990 or 990-EZ) 2020
or assets at all times during the tax year? If “Yes,” describe in Part VI the role the organization’s supported
organizations played in this regard.
3
Section E. Type III Functionally Integrated Supporting Organizations
1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions).
a The organization satisfied the Activities Test. Complete line 2 below.
b The organization is the parent of each of its supported organizations. Complete line 3 below. c The organization
supported a governmental entity. Describe in Part VI how you supported a governmental entity (see instructions).
2
a
b
3
Activities Test. Answer lines 2a and 2b below. Yes No
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of
the supported organization(s) to which the organization was responsive? If “Yes,” then in Part VI identify
those supported organizations and explain how these activities directly furthered their exempt purposes,
how the organization was responsive to those supported organizations, and how the organization determined
that these activities constituted substantially all of its activities.
Did the activities described in line 2a, above, constitute activities that, but for the organization’s involvement,
one or more of the organization’s supported organization(s) would have been engaged in? If “Yes,” explain in
Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in
these activities but for the organization’s involvement.
Parent of Supported Organizations. Answer lines 3a and 3b below.
2a
2b
a
b
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees
of each of the supported organizations? If “Yes” or “No,” provide details in Part VI.
Did the organization exercise a substantial degree of direction over the policies, programs, and activities of
each of its supported organizations? If “Yes,” describe in Part VI the role played by the organization in this
regard.
3a
3b
1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See
instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
Section A—Adjusted Net Income
(A) Prior Year
(B) Current Year
(optional)
1 Net short-term capital gain 1
2 Recoveries of prior-year distributions 2
3 Other gross income (see instructions) 3
4 Add lines 1 through 3. 4
5 Depreciation and depletion 5
6 Portion of operating expenses paid or incurred for production or collection of
gross income or for management, conservation, or maintenance of property
held for production of income (see instructions) 6
7 Other expenses (see instructions) 7
8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) 8
Section B—Minimum Asset Amount (A) Prior Year
(B) Current Year
(optional)
Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
Schedule A (Form 990 or 990-EZ) 2020 Page 8
1 Aggregate fair market value of all non-exempt-use assets (see instructions
for short tax year or assets held for part of year):
a Average monthly value of securities 1a
b Average monthly cash balances 1b
c Fair market value of other non-exempt-use assets 1c
d Total (add lines 1a, 1b, and 1c) 1d
e Discount claimed for blockage or other factors (explain
in detail in Part VI):
2 Acquisition indebtedness applicable to non-exempt-use assets 2
3 Subtract line 2 from line 1d. 3
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount,
see instructions). 4
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5
6 Multiply line 5 by 0.035. 6
7 Recoveries of prior-year distributions 7
8 Minimum Asset Amount (add line 7 to line 6) 8
Section C—Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, column A) 1
2 Enter 0.85 of line 1. 2
3 Minimum asset amount for prior year (from Section B, line 8, column A) 3
4 Enter greater of line 2 or line 3. 4
5 Income tax imposed in prior year 5
6 Distributable Amount. Subtract line 5 from line 4, unless subject to
emergency temporary reduction (see instructions). 6
7 Check here if the current year is the organization’s first as a non-functionally integrated Type III supporting organization (see
instructions).
Schedule A (Form 990 or 990-EZ) 2020
Schedule A (Form 990 or 990-EZ) 2020 Page 9
Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)
Section D—Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported
organizations, in excess of income from activity 2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3
4 Amounts paid to acquire exempt-use assets 4
5 Qualified set-aside amounts (prior IRS approval required—provide details in Part VI) 5
6 Other distributions (describe in Part VI). See instructions. 6
7 Total annual distributions. Add lines 1 through 6. 7
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions. 8
9 Distributable amount for 2020 from Section C, line 6 9
10 Line 8 amount divided by line 9 amount 10
Section E—Distribution Allocations (see instructions) (i)
Excess Distributions
(ii)
Underdistributions
Pre-2020
(iii)
Distributable
Amount for 2020
1 Distributable amount for 2020 from Section C, line 6
2 Underdistributions, if any, for years prior to 2020
(reasonable cause required—explain in Part VI). See
instructions.
3 Excess distributions carryover, if any, to 2020
a From 2015 . . . . .
b From 2016 . . . . .
c From 2017 . . . . .
d From 2018 . . . . .
e From 2019 . . . . .
f Total of lines 3a through 3e
g Applied to underdistributions of prior years
h Applied to 2020 distributable amount
i Carryover from 2015 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4 Distributions for 2020 from
Section D, line 7: $
Schedule A (Form 990 or 990-EZ) 2020 Page 10
a Applied to underdistributions of prior years
b Applied to 2020 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2020, if
any. Subtract lines 3g and 4a from line 2. For result
greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2020. Subtract lines
3h and 4b from line 1. For result greater than zero, explain
in Part VI. See instructions.
7 Excess distributions carryover to 2021. Add lines 3j
and 4c.
8 Breakdown of line 7:
a Excess from 2016 . . .
b Excess from 2017 . . .
c Excess from 2018 . . .
d Excess from 2019 . . .
e Excess from 2020 . . .
Schedule A (Form 990 or 990-EZ) 2020
Part VI Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part
III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section
B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a,
2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V,
Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.)
Schedule A (Form 990 or 990-EZ) 2020 Page 11
Schedule A (Form 990 or 990-EZ) 2020
Schedule B
Organization type (check one):
Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See
instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or
more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a
contributor’s total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the
regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line
13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1)
$5,000; or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one
contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific,
literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering
“N/A” in column (b) instead of the contributor name and address), II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one
contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions
totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year
for an exclusively religious, charitable, etc., purpose. Don’t complete any of the parts unless the General Rule applies
to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more
during the year . . . . . . . . . . . . . . . . . . ▶ $
(Form 990, 990-EZ, or
990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
▶ Attach to Form 990, Form 990-EZ, or Form 990-PF.
▶ Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2020
Name of the organizatio n Employer identification number
Filers of: Section:
Form 990 or 990-EZ 501(c)( ) (enter number) organization
4947(a)(1) nonexempt charitable trust not treated as a private foundation
527 political organization
Form 990-PF 501(c)(3) exempt private foundation
4947(a)(1) nonexempt charitable trust treated as a private foundation
501(c)(3) taxable private foundation
Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 2
Caution: An organization that isn’t covered by the General Rule and/or the Special Rules doesn’t file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its
Form 990-PF, Part I, line 2, to certify that it doesn’t meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. Cat. No. 30613X Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
$
Person
Payroll
Noncash
(Complete Part II for
noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
$
Person
Payroll
Noncash
(Complete Part II for
noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
$
Person
Payroll
Noncash
(Complete Part II for
noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
$
Person
Payroll
Noncash
(Complete Part II for
noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
$
Person
Payroll
Noncash
(Complete Part II for
noncash contributions.)
Part I
Name of organization Employer identification number
Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 3
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
$
Person
Payroll
Noncash
(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
Part II Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions.)
(d)
Date received
$
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions.)
(d)
Date received
$
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions.)
(d)
Date received
$
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions.)
(d)
Date received
$
Name of organization Employer identification number
Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 4
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions.)
(d)
Date received
$
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions.)
(d)
Date received
$
Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
Name of organization Employer identification number
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or
(10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and
the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) ▶ $
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
(e) Transfer of gift
Transferee’s name, address, and ZIP + 4 Relationship of transferor to transferee
(a) No.
from
Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 5
(e) Transfer of gift
Transferee’s name, address, and ZIP + 4 Relationship of transferor to transferee
(a) No.
from
Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
(e) Transfer of gift
Transferee’s name, address, and ZIP + 4 Relationship of transferor to transferee
(a) No.
from
Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
(e) Transfer of gift
Transferee’s name, address, and ZIP + 4 Relationship of transferor to transferee
Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
General Instructions
Section references are to the Internal Revenue
Code unless otherwise noted.
Future developments. For the latest
information about developments related to
Schedule B (Form 990, 990-EZ, or 990-PF),
such as legislation enacted after the schedule
and its instructions were published, go to
www.irs.gov/Form990.
Note: Terms in bold are defined in the
Glossary of the Instructions for Form 990.
Reminders
Certain tax-exempt organizations are no longer
required to report the names and addresses of
their contributors on Schedule B (Form 990 or
990-EZ). However, these organizations must
continue to keep this information in their books
Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 6
and records. Organizations described in
section 501(c)(3) and section 527 are still
required to report the names and addresses of
their contributors on Schedule B. See
Regulations section 1.6033-2 (T.D. 9898),
2020-25 I.R.B. 935, and General Rule, later.
Purpose of Schedule
Schedule B (Form 990, 990-EZ, or 990-
PF) is used to provide information on
contributions the organization reported on:
• Form 990, Return of Organization Exempt
From Income Tax, Part VIII, Statement of
Revenue, line 1;
• Form 990-EZ, Short Form Return of
Organization Exempt From Income Tax, Part I,
line 1; or
• Form 990-PF, Return of Private Foundation,
Part I, line 1.
Who Must File
Every organization must complete and attach
Schedule B to its Form 990, 990-EZ, or 990PF,
unless it certifies that it doesn’t meet the filing
requirements of this schedule by:
• Answering “No” on Form 990, Part IV,
Checklist of Required Schedules, line 2; or
• Checking the box on:
• Form 990-EZ, line H; or
• Form 990-PF, Part I, Analysis of Revenue
and Expenses, line 2. See the separate
instructions for these lines on those forms.
If an organization isn’t required to file Form
990, 990-EZ, or 990-PF but chooses to do so,
it must file a complete return and provide all of
the information requested, including the
required schedules.
Accounting Method
When completing Schedule B (Form 990,
990EZ, or 990-PF), the organization must use
the same accounting method it checked on
Form 990, Part XII, Financial Statements and
Reporting, line 1; Form 990-EZ, line G; or
Form 990-PF, line J.
Public Inspection
Note: Don’t include social security numbers of
contributors as this information may be made
public.
• Schedule B is open to public
inspection for an organization that files Form
990-PF.
• Schedule B is open to public
inspection for a section 527 political
organization that files Form 990 or 990-EZ.
• For all other organizations that file
Form 990 or 990-EZ, the names and
addresses of contributors aren’t required to be
made available for public inspection. All other
information, including the amount of
contributions, the description of noncash
contributions, and any other information, is
required to be made available for public
inspection unless it clearly identifies the
contributor.
If an organization files a copy of Form 990 or
990-EZ, and attachments, with any state, it
shouldn’t include its Schedule B (Form 990,
990-EZ, or 990-PF) in the attachments for the
state, unless a schedule of contributors is
specifically required by the state. States that
don’t require the information might
inadvertently make the schedule available for
public inspection along with the rest of the
Form 990 or 990-EZ.
See the instructions for Form 990, 990-EZ,
or 990-PF for information on telephone
assistance and the public inspection rules for
these forms and their attachments.
Contributions To Be
Included on Part I
A contributor (person) includes individuals,
fiduciaries, partnerships, corporations,
associations, trusts, and exempt organizations.
In addition, section 509(a)(2), 170(b)(1)(A)(iv),
and 170(b)(1)(A)(vi) organizations must also
report governmental units as contributors.
Contributions
Contributions reportable on Schedule B (Form
990, 990-EZ, or 990-PF) are contributions,
grants, bequests, devises, and gifts of money
or property, whether or not for charitable
purposes. For example, political contributions
to section 527 political organizations are
included. Contributions don’t include fees for
the performance of services. See the
instructions for Form 990, Part VIII, line 1, for
more detailed information on contributions.
General Rule
Unless the organization is covered by one of
the Special Rules, later, it must report in Part I
contributions from all persons who contribute
$5,000 or more (in money or other property)
during the tax year. As described below,
certain organizations report only total
contribution amounts. Contributions may be
made directly or indirectly and may take the
form of money, securities, or any other type of
property.
Include all separate and independent gifts
that are $1,000 or more to determine a
contributor’s total contribution. Gifts that are
less than $1,000 may be disregarded. Include
each contribution reported on Form 990, Part
VIII, line 1. For example, if an organization that
uses the accrual method of accounting reports
a pledge of noncash property in Part VIII, line
1, it must include the value of that contribution
in calculating whether the contributor meets
the General Rule (or one of the Special Rules,
if applicable), even if the organization didn’t
receive the property during the tax year.
Certain organizations not required to report
contributor names and addresses. Certain
organizations are no longer required to report
the names and addresses of their contributors
on Schedule B. Such organizations are those
other than:
• Section 501(c)(3) organizations (including
section 4947(a)(1) nonexempt charitable
trusts and nonexempt private foundations
described in section 6033(d)), or
• Section 527 political organizations.
Organizations not required to report the
names and addresses should enter “N/A”
in Part I, column (b). These organizations
must continue to:
• Collect the names and addresses of their
contributors,
• Keep this information in their records and
books, and
• Make the information available to the IRS
upon request.
Section 501(c)(3) organizations (including
section 4947(a)(1) nonexempt charitable trusts
and nonexempt private foundations described
in section 6033(d)), and section 527 political
organizations must report the names and
addresses of their contributors in Part I,
column (b), on Schedule B.
Special Rules
Section 501(c)(3) organizations that file
Form 990 or 990-EZ. For an organization
described in section 501(c)(3) that meets the
331/3% support test of the regulations under
sections 509(a)(1) and 170(b)(1)(A)(vi), and
not just the 10% support test (whether or not
the organization is otherwise described in
section 170(b)(1)(A)), list in Part I only those
contributors whose contribution of $5,000 or
more during the tax year is greater than 2% of
the amount reported on Form 990, Part VIII,
line 1h(A); or Form 990-EZ, line 1. An
organization that claims the benefit of this
special rule must either (1) establish on
Schedule A (Form 990 or 990-EZ), Part II, that
it met the 331/3% support test for the current
year or prior year; or (2) check the box on
Schedule A (Form 990 or 990-EZ), Part I, line
7 or 8, and the box on Schedule A, Part II, line
13, as a section 170(b)(1)(A)(vi) organization
in its first 5 years.
Example. A section 501(c)(3) organization,
of the type described above, reported
$700,000 in total contributions, gifts, grants,
and similar amounts received on Form 990,
Part VIII, line 1h. The organization is only
required to list in Parts I and II of its Schedule
B each person who contributed more than the
greater of $5,000 or 2% of $700,000 ($14,000)
during the tax year. Thus, a contributor who
gave a total of $11,000 wouldn’t be reported in
Parts I and II for this section 501(c)(3)
organization. Even though the $11,000
contribution to the organization was greater
than $5,000, it didn’t exceed $14,000.
Section 501(c)(7), (8), or (10) organizations.
For contributions to these social and
recreational clubs, fraternal beneficiary and
domestic fraternal societies, orders, or
associations that weren’t for an exclusively
religious, charitable, etc., purpose, list in Part I
contributions from each contributor who
contributed $5,000 or more during the tax
year, as described under General Rule, earlier.
For contributions to a section 501(c)(7), (8), or
(10) organization received for use exclusively
for religious, charitable, scientific, literary, or
educational purposes, or for the prevention of
cruelty to children or animals (section
170(c)(4), 2055(a)(3), or 2522(a)(3)), list in
Part I contributions from each contributor
whose aggregate contributions for an
exclusively religious, charitable, etc., purpose
were more than $1,000 during the tax year. To
determine the more-than-$1,000 amount, total
Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 7
all of a contributor’s gifts for the tax year
(regardless of amount). For a noncash
contribution, complete Part II.
All section 501(c)(7), (8), or (10)
organizations that listed an exclusively
religious, charitable, etc., contribution in Part I
or II must also complete Part III to provide
further information on such contributions of
more than $1,000 during the tax year and
show the total amount received from such
contributions that were for $1,000 or less
during the tax year.
All section 501(c)(7), (8), or (10)
organizations listing contributions under this
special rule should enter “N/A” in Part I,
column (b), and should not enter the name and
address of any contributor.
However, if a section 501(c)(7), (8), or (10)
organization didn’t receive total contributions
of more than $1,000 from a single contributor
during the tax year for exclusively religious,
charitable, etc., purposes and consequently
wasn’t required to complete Parts I through III
with respect to these contributions, it need only
check the third Special Rules box on the front
of Schedule B and enter, in the space
provided, the total contributions it received
during the tax year for an exclusively religious,
charitable, etc., purpose.
Specific Instructions
Don’t attach substitutes for
Schedule B or attachments to
Schedule B with information on
CAUTION contributors. Parts I, II,
and III of Schedule B may be duplicated as
needed to provide adequate space for listing
all contributors. Number each page of each
part (for example, Page 2 of 5, Part II).
Part I. In column (a), identify the first
contributor listed as No. 1 and the second
contributor as No. 2, etc. Number
consecutively. In column (b), section 501(c)(3)
organizations (including section 4947(a)(1)
nonexempt charitable trusts and section
501(c)(3) nonexempt private foundations) and
section 527 organizations enter the
contributor’s name, address, and ZIP code.
Identify a donor as “anonymous” only if the
organization doesn’t know the donor’s identity.
Other organizations would enter “N/A” in
place of each contributor’s name, address, and
ZIP code. In column (c), enter the amount of
total contributions for the tax year for the
contributor listed.
In column (d), check the type of contribution.
Check all that apply for the contributor listed. If
a cash contribution came directly from a
contributor (other than through payroll
deduction), check the “Person” box. A cash
contribution includes contributions paid by
cash, credit card, check, money order,
electronic fund or wire transfer, and other
charges against funds on deposit at a financial
institution.
If an employee’s cash contribution was
forwarded by an employer (indirect
contribution), check the “Payroll” box. If an
employer withholds contributions from
employees’ pay and periodically gives them to
the organization, report only the employer’s
name and address or “N/A,” as applicable, and
the total amount given unless you know that a
particular employee gave enough to be listed
separately.
Check the “Noncash” box in column (d) for
any contribution of property other than cash
during the tax year, and complete Part II of this
schedule. For example, if an organization that
uses the accrual method of accounting reports
a pledge of noncash property on Form 990,
Part VIII, line 1g, it must check the “Noncash”
box and complete Part II even if the
organization didn’t receive the property during
the tax year.
For a section 527 organization that files a
Form 8871, Political Organization Notice of
Section 527 Status, the names and addresses
of contributors that aren’t reported on Form
8872, Political Organization Report of
Contributions and Expenditures, don’t need to
be reported in Part I if the organization paid
the amount specified by section 527(j)(1). In
this case, enter “Pd. 527(j)(1)” in column (b)
instead of a name, address, and ZIP code; but
you must enter the amount of contributions in
column (c).
Part II. In column (a), show the number that
corresponds to the contributor’s number in
Part I. In column (b), describe the noncash
contribution received by the organization
during the tax year, regardless of the value of
that noncash contribution. Note the public
inspection rules discussed earlier.
In columns (c) and (d), report property with
readily determinable market value (for
example, market quotations for securities) by
listing its fair market value (FMV). If the
organization immediately sells securities
contributed to the organization (including
through a broker or agent), the contribution
must still be reported as a gift of property
(rather than cash) in the amount of the net
proceeds plus the broker’s fees and expenses.
See the instructions for Form 990, Part VIII,
line 1g, which provide an example to illustrate
this point. If the property isn’t immediately sold,
measure market value of marketable securities
registered and listed on a recognized
securities exchange by the average of the
highest and lowest quoted selling prices (or the
average between the bona fide bid and asked
prices) on the contribution date. See
Regulations section 20.2031-2 to determine
the value of contributed stocks and bonds.
When FMV can’t be readily determined, use an
appraised or estimated value. To determine
the amount of a noncash contribution subject
to an outstanding debt, subtract the debt from
the property’s FMV. Enter the date the
property was received by the organization, but
only if the donor has fully given up use and
enjoyment of the property at that time.
The organization must report the value of
any qualified conservation contributions
and contributions of conservation easements
listed in Part II consistently with how it reports
revenue from such contributions in its books,
records, and financial statements and in Form
990, Part VIII, Statement of Revenue.
For more information on noncash
contributions, see the instructions for Schedule
M (Form 990), Noncash Contributions.
If the organization received a partially
completed Form 8283, Noncash Charitable
Contributions, from a donor, complete it and
return it so the donor can get a charitable
contribution deduction. Keep a copy for your
records.
Original (first) and successor donee
(recipient) organizations must file Form 8282,
Donee Information Return, if they sell,
exchange, consume, or otherwise dispose of
(with or without consideration) charitable
deduction property (property other than money
or certain publicly traded securities) within 3
years after the date the original donee
received the property.
Part III. Section 501(c)(7), (8), or (10)
organizations that received contributions for
use exclusively for religious, charitable, etc.,
purposes during the tax year must complete
Parts I through III for each person whose gifts
totaled more than $1,000 during the tax year.
Show also, in the heading of Part III, the total
of gifts to these organizations that were $1,000
or less for the tax year and were for
exclusively religious, charitable, etc.,
purposes. Complete this information only on
the first Part III page if you use duplicate
copies of Part III.
If an amount is set aside for an exclusively
religious, charitable, etc., purpose, show in
column (d) how the amount is held (for
example, whether it is commingled with
amounts held for other purposes). If the
organization transferred the gift to another
organization, show the name and address of
the transferee organization in column (e) and
explain the relationship between the two
organizations.
▲ !
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
▶ Complete if the organization answered “Yes” on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
▶ Attach to Form 990.
▶ Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2020
Open to Public
Inspection
Name of the organization Employer identification number
Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.
Complete if the organization answered “Yes” on Form 990, Part IV, line 6.
1
2
3
4
Total number at end of year . . . . . . . . Aggregate
value of contributions to (during year) . Aggregate
value of grants from (during year) . . Aggregate
value at end of year . . . . . . .
(a) Donor advised funds (b) Funds and other accounts
5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the
organization’s property, subject to the organization’s exclusive legal control? . . . . . .YesNo
6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used
only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose
conferring impermissible private benefit? . . . . . . . . . . . . . . . . . . . . .
.YesNo
Part II Conservation Easements.
Complete if the organization answered “Yes” on Form 990, Part IV, line 7.
1 Purpose(s) of conservation easements held by the organization (check all that apply).
Preservation of land for public use (for example, recreation or education)Preservation of a historically important
land area
Protection of natural habitatPreservation of a certified historic structure
Preservation of open space
2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation
easement on the last day of the tax year. a Total number of conservation easements . . . . . . . . .
. . . . . . . . b Total acreage restricted by conservation easements . . . . . . . . . . . . . . c Number of
conservation easements on a certified historic structure included in (a) . . . . d Number of
conservation easements included in (c) acquired after 7/25/06, and not on a historic structure
listed in the National Register . . . . . . . . . . . . . . .
3 Number of conservation easements modified, transferred, released, extinguished, or terminated
by the organization during the tax year ▶
4 Number of states where property subject to conservation easement is located ▶
5 Does the organization have a written policy regarding the periodic monitoring, inspection,
handling of
violations, and enforcement of the conservation easements it holds? . . . . . . . . . . . . . Yes No
6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during
the year
▶
7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the
year
▶ $
8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)
and section 170(h)(4)(B)(ii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance
sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes the
organization’s accounting for conservation easements.
Held at the End of the Tax Year
2a
2b
2c
2d
Schedule D (Form 990) 2020 Page 2
Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered “Yes” on Form 990, Part IV, line 8.
1 a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide in Part XIII the text of the footnote to its financial statements that describes these items.
b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide
the following amounts relating to these items:
(i) Revenue included on Form 990, Part VIII, line 1 . . . . . . . . .
. . . . . . . ▶ $
(ii) Assets included in Form 990, Part X . . . . . . . . . .
. . . . . . . . . . ▶ $
2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following
amounts required to be reported under FASB ASC 958 relating to these items:
a Revenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . ▶ $
b Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . ▶ $
For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 52283D Schedule D (Form 990) 2020
Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3 Using the organization’s acquisition, accession, and other records, check any of the following that make significant use of its
collection items (check all that apply):
a Public exhibition dLoan or exchange program b Scholarly research
eOther
c Preservation for future generations
4 Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in Part
XIII.
5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to
raise funds rather than to be maintained as part of the organization’s collection? . . Yes No
Part IV Escrow and Custodial Arrangements.
Complete if the organization answered “Yes” on Form 990, Part IV, line 9, or reported an amount on Form
990, Part X, line 21.
1 a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? . . . . . . . . . . .
. . . . . . . . . . . . . .
. Yes No b If “Yes,” explain the arrangement in Part XIII and complete the following table:
Amount
1c
1d
1e
1f
Schedule D (Form 990) 2020 Page 3
c Beginning balance . . . . . . . . . . . .
. . . . . . . . . . d Additions during the year .
. . . . . . . . . . . . . .
. . . .
b
1a Beginning of year balance
b Contributions .
.
c Net investment earnings, gains, and
losses . . . . .
d Grants or scholarships
e Other expenditures for facilities and
programs . . . . f Administrative expenses .
g End of year balance
2 a Board designated or quasi-endowment b Permanent endowment
The percentages on lines 2a, 2b, and 2c should equal 100%.
3 a Are there endowment funds not in the possession of the organization that are held and administered for the organization by:
(i) Unrelated organizations . . . . . . . . . .
. . . . . . . . . . . . .
. . . . (ii) Related organizations . . . . . .
. . . . . . . . . . . . .
. . . . . . . . b If “Yes” on line 3a(ii), are the related
organizations listed as required on Schedule R? . . . . . . . .
4 Describe in Part XIII the intended uses of the organization’s endowment funds.
Part VI Land, Buildings, and Equipment.
Complete if the organization answered “Yes” on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) (b) Cost or other basis
(other) (c) Accumulated
depreciation (d) Book value
1a
b
c
Land . . .
. . .
. . .
Buildings . . .
.
.
.
.
.
.
Yes No
3a(i)
3a(ii)
3b
Schedule D (Form 990) 2020 Page 4
d
e
. . .
. . Leasehold
improvements . .
Equipment . .
. . .
. . Other . .
. . .
. . .
.
.
.
.
.
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.) . . . . . ▶
Schedule D (Form 990) 2020
Part VII Investments—Other Securities.
Complete if the organization answered “Yes” on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security) (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives . . . . .
. . . . . . .
. .
(2) Closely held equity interests . . . . .
. . . . . . .
(3) Other
.
.
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.) . ▶
Part VIII Investments—Program Related.
Complete if the organization answered “Yes” on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Schedule D (Form 990) 2020 Page 5
(9)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 13.) . ▶
Part IX Other Assets.
Complete if the organization answered “Yes” on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.
Complete if the organization answered “Yes” on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements . . . . . . .
. . 1
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments . . . .
. . . . . 2a b Donated services and
use of facilities . . . . . . .
. . . . 2b c Recoveries of prior year grants .
. . . . . . . . .
. . . . 2c d Other (Describe in Part XIII.) .
. . . . . . . . .
. . . . . 2d
e Add lines 2a through 2d . . . . . . . . . .
. . . . . . . . . . . .
. . . 2e 3 Subtract line 2e from line 1 . . . . .
. . . . . . . . . . . .
. . . . . . . 3
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .
. 4a b Other (Describe in Part XIII.) . . . .
. . . . . . . . .
. . 4b
c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 4c
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) . . . . . . . 5
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.
Schedule D (Form 990) 2020 Page 6
Complete if the organization answered “Yes” on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements . . . . 2 Amounts
included on line 1 but not on Form 990, Part IX, line 25: a Donated services
and use of facilities . . . . . . . . . . . b Prior year adjustments . . . . . . . . . . . . . .
. . c Other losses . . . . . . . . . . . . . . . . . . . . d Other (Describe in Part XIII.) . .
. . . . . . . . . . . . .
e Add lines 2a through 2d . . . . . .
. . . . . . . .
. . 3 Subtract line 2e from line 1 . . .
. . . . . . . .
. . . .
4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a
Investment expenses not included on Form 990, Part VIII, line 7b . . b Other
(Describe in Part XIII.) . . . . . . . . . . . . . . . c Add lines 4a and 4b . . . . . . . . . .
. . . . . . .
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line
18.) .
. .
2a
. . . . . . . 1
2b
2c
2d
. .
. .
4a
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2e
3
4b
. . . .
.
.
.
.
.
.
.
.
.
.
.
4c
5
Part XIII Supplemental Information.
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line
2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Schedule D (Form 990) 2020 Page 7
Schedule D (Form 990) 2020
Part XIII Supplemental Information (continued)
Schedule D (Form 990) 2020 Page 8
Schedule D (Form 990)
2020
Schedule I (Form 990) 2020
SCHEDULE I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments, and Individuals in the United States
Complete if the organization answered “Yes” on Form 990, Part IV, line 21 or 22.
▶ Attach to Form 990.
▶ Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2020
Open to Public
Inspection
Name of the organization Employer identification number
Part I General Information on Grants and Assistance
1 Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees’ eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
2 Describe in Part IV the organization’s procedures for monitoring the use of grant funds in the United States.
Part II Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered “Yes” on Form 990,
Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name and address of organization or
government
(b) EIN (c) IRC section
(if applicable) (d) Amount of cash
grant (e) Amount of noncash
assistance (f) Method of valuation
(book, FMV, appraisal,
other)
(g) Description of
noncash assistance
(h) Purpose of grant
or assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
2 Enter total number of section 501(c)(3) and government organizations listed in the line 1 table . . . . . . . . .
. . . . . . . . . ▶
3 Enter total number of other organizations listed in the line 1 table . . . . . . . . . . . .
. . . . . . . . . . . . . . . ▶
For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50055P Schedule I (Form 990) 2020
Page 2
Part III Grants and Other Assistance to Domestic Individuals. Complete if the organization answered “Yes” on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients (c) Amount of cash
grant (d) Amount of noncash
assistance (e) Method of valuation (book,
FMV, appraisal, other) (f) Description of noncash assistance
1
2
3
4
5
6
7
Part IV Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Schedule I (Form 990) 2020
Schedule I (Form 990) 2020
Schedule I (Form 990) 2020
Section references are to the Internal Revenue
Code unless otherwise noted.
General Instructions
Future developments. For the latest
information about developments related to
Schedule I (Form 990), such as legislation
enacted after the schedule was published, go
to www.irs.gov/Form990.
Note. Terms in bold are defined in the
Glossary of the Instructions for Form 990.
Purpose of Schedule
Schedule I (Form 990) is used by an
organization that files Form 990 to provide
information on grants and other assistance
made by the filing organization during the tax
year to domestic organizations, domestic
governments, and domestic individuals.
Report activities conducted by the organization
directly. Also, report activities conducted by
the organization indirectly through a
disregarded entity or a joint venture treated
as a partnership.
Grants and other assistance include awards,
prizes, contributions, noncash assistance,
cash allocations, stipends, scholarships,
fellowships, research grants, and similar
payments and distributions made by the
organization during the tax year. For purposes
of Schedule I, grants and other assistance
don’t include:
• Salaries or other compensation to
employees, or payments to independent
contractors if the primary purpose of such
payments is to serve the direct and immediate
needs of the organization (such as legal,
accounting, or fundraising services).
• The payment of any benefit by a
501(c)(9) voluntary employees’ beneficiary
association (VEBA) to employees of a
sponsoring organization or contributing
employer, if such payment is made under the
terms of the VEBA trust and in compliance
with section 505.
• Grants to affiliates that aren’t
organized as legal entities separate from the
filing organization, or payments made to
branch offices, accounts, or employees of the
organization located in the United States. A
domestic organization includes a corporation
or partnership created or organized in the
United States or under the law of the United
States or of any state or possession. A trust is
a domestic organization if a court within the
United States or a U.S. possession is able to
exercise primary supervision over the
administration of the trust, and one or more
U.S. persons (or persons in U.S.
possessions) have the authority to control all
substantial decisions of the trust.
A domestic government is a state, a U.S.
possession, a political subdivision of a state or
U.S. possession, the United States, or the
District of Columbia. A grant to a U.S.
government agency must be included on this
schedule regardless of where the agency is
located or operated.
A domestic individual is a person,
including a foreign citizen, who lives or resides
in the United States (or a U.S. possession) and
not outside the United States (or a U.S.
possession).
Parts II and III of this schedule may be
duplicated to list additional grantees (Part II) or
types of grants/assistance (Part III) that don’t
fit on the first page of these parts. Number
each page of each part.
Don’t report on this schedule foreign grants
or assistance, including grants or assistance
provided to domestic organizations,
domestic governments, or domestic
individuals for the purpose of providing grants
or other assistance to a designated foreign
organization, foreign government, or
foreign individual. Instead, report them on
Schedule F (Form 990), Statement of Activities
Outside the United States.
Who Must File
An organization that answered “Yes” on
Form 990, Part IV, Checklist of Required
Schedules, line 21 or 22, must complete Part I
and either Part II or Part III of this schedule
and attach it to Form 990.
If an organization isn’t required to file Form
990 but chooses to do so, it must file a
complete return and provide all of the
information requested, including the required
schedules.
Specific Instructions
Part I. General Information on
Grants and Assistance
Complete this part if the organization
answered “Yes” on Form 990, Part IV, line 21
or 22.
Lines 1 and 2. On line 1, indicate “Yes” or
“No” regarding whether the organization
maintains records to substantiate amounts,
eligibility, and selection criteria used for
grants. In general terms, describe how the
organization monitors its grants to ensure that
such grants are used for proper purposes and
aren’t otherwise diverted from the intended
use. For example, the organization can
describe the periodic reports required or field
investigations conducted. Use Part IV for the
organization’s narrative response to line 2.
Part II. Grants and Other
Assistance to Domestic
Organizations and Domestic
Governments
Line 1. Complete line 1 if the organization
answered “Yes” on Form 990, Part IV, line 21.
A “Yes” response means that the organization
reported more than $5,000 on Form 990, Part
IX, line 1, column (A). Enter information only
for each recipient domestic organization or
domestic government that received more
than $5,000 aggregate of grants or assistance
from the organization during the tax year.
Enter the details of each organization or
entity on a separate line of Part II. If there are
more organizations or entities to report in Part
II than space available, report the additional
organizations or entities on duplicate copies of
Part II. Use as many duplicate copies as
needed, and number each page. Use Part IV if
additional space is needed for descriptions of
particular column entries.
Page 3
Column (a). Enter the full legal name and
mailing address of each recipient organization
or government entity.
Column (b). Enter the employer
identification number (EIN) of the grant
recipient.
Column (c). Enter the section of the
Internal Revenue Code under which the
organization receiving the assistance is tax
exempt, if applicable (for example, a school
described in section 501(c)(3) or a social club
described in section 501(c)(7)). If a recipient is
a government entity, enter the name of the
government entity. If a recipient is neither a
tax-exempt nor a government entity, leave
column (c) blank.
Column (d). Enter the total dollar amount of
cash grants to each recipient organization or
entity for the tax year. Cash grants include
grants and allocations paid by cash, check,
money order, electronic fund or wire transfer,
and other charges against funds on deposit at
a financial institution.
Columns (e) and (f). Enter the fair market
value of noncash property. Describe the
method of valuation. Report property with a
readily determinable market value (for
example, market quotations for securities) at
its fair market value. For marketable securities
registered and listed on a recognized
securities exchange, measure market value on
the date the property is distributed to the
grantee by the average of the highest and
lowest quoted selling prices or the average
between the bona fide bid and asked prices.
When fair market value can’t be readily
determined, use an appraised or estimated
value.
Column (g). For noncash property or
assistance, enter a description of the property
or assistance. List all that apply. Examples of
noncash assistance include medical supplies
or equipment, pharmaceuticals, blankets, and
books or other educational supplies.
Column (h). Describe the purpose or
ultimate use of the grant funds or other
assistance. Don’t use general terms, such as
charitable, educational, religious, or scientific.
Use more specific descriptions, such as
general support, payments for nursing
services, or laboratory construction. Enter the
type of assistance, such as medical, dental, or
free care for indigent hospital patients. In the
case of disaster assistance, include a
description of the disaster and the assistance
provided (for example, “Food, shelter, and
clothing for Organization A’s assistance to
victims of Colorado wildfires”). Use Part IV if
additional space is needed for descriptions. If
the organization checks “Accrual”
on Form 990, Part XII, line 1;
follows Financial Accounting
Standards Board Accounting
Standards Codification (FASB
ASC 958) (formerly “SFAS 116”) (see
instructions for Form 990, Part IX); and makes
a grant during the tax year to be paid in future
years to a domestic organization or
TIP
Schedule I (Form 990) 2020
domestic government, it should report the
grant’s present value in Part II, line 1, column
(d) or (e), and report any accruals of present
value increments in future years.
Line 2. Add the number of recipient
organizations listed on Schedule I (Form 990),
Part II, line 1, that (a) have been recognized by
the Internal Revenue Service as exempt from
federal income tax as described in section
501(c)(3); (b) are churches, including
synagogues, temples, and mosques; (c) are
integrated auxiliaries of churches and
conventions or association of churches; or (d)
are domestic governments. Enter the total.
Line 3. Add the number of recipient
organizations listed on Schedule I (Form 990),
Part II, line 1, that aren’t described on line 2.
This number should include both organizations
that aren’t tax-exempt and organizations that
are tax-exempt under section 501(c) but not
section 501(c)(3).
Part III. Grants and Other
Assistance to Domestic
Individuals
Complete Part III if the organization answered
“Yes” on Form 990, Part IV, line 22. A “Yes”
response means that the organization reported
more than $5,000 on Form 990, Part IX, line 2,
column (A).
Enter information for grants and other
assistance made to or for the benefit of
individual recipients. Don’t complete Part III for
grants or assistance provided to individuals
through another organization or entity, unless
the grant or assistance is earmarked by the
filing organization for the benefit of one or
more specific domestic individuals. Instead,
complete Part II, earlier. For example, report a
payment to a hospital designated to cover the
medical expenses of particular domestic
individuals in Part III and report a contribution
to a hospital designated to provide some
service to the general public or to unspecified
domestic charity patients in Part II.
Enter the details of each type of assistance
to individuals on a separate line of Part III. If
there are more types of assistance than space
available, report the types of assistance on
duplicate copies of Part III. Use as many
duplicate copies as needed, and number each
page. Use Part IV if additional space is needed
for descriptions of particular column entries.
Column (a). Specify type(s) of assistance
provided, or describe the purpose or use of
grant funds. Don’t use general terms, such as
charitable, educational, religious, or scientific.
Use more specific descriptions, such as
scholarships for students attending a particular
school; provision of books or other
educational supplies; food, clothing, and
shelter for indigents, or direct cash assistance
to indigents; etc. In the case of specific
disaster assistance, include a description of
the type of assistance provided and identify
the disaster (for example, “Food, shelter, and
clothing for immediate relief for victims of
Colorado wildfires”).
Column (b). Enter the number of recipients for
each type of assistance. If the organization is
unable to determine the actual number,
provide an estimate of the number. Explain in
Part IV how the organization arrived at the
estimate.
Column (c). Enter the aggregate dollar
amount of cash grants for each type of grant or
assistance. Cash grants include grants and
allocations paid by cash, check, money order,
electronic fund or wire transfer, and other
charges against funds on deposit at a financial
institution. Columns (d) and (e). Enter the fair
market value of noncash property. Describe
the method of valuation. Report property with
a readily determinable market value (for
example, market quotations for securities) at
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its fair market value. For marketable securities
registered and listed on a recognized
securities exchange, measure market value by
the average of the highest and lowest quoted
selling prices or the average between the
bona fide bid and asked prices, on the date the
property is distributed to the grantee. When
fair market value can’t be readily determined,
use an appraised or estimated value.
Column (f). For noncash grants or assistance,
enter descriptions of property. List all that
apply. Examples of noncash assistance
include medical supplies or equipment,
pharmaceuticals, blankets, and books or other
educational supplies.
If the organization checks
“Accrual” on Form 990, Part XII,
line 1; follows Financial
Accounting Standards Board
Accounting Standards
Codification (FASB ASC 958) (formerly
“SFAS 116”) (see instructions for Form 990,
Part IX); and makes a grant during the tax
year to be paid in future years to a domestic
individual, it should report the grant’s present
value in Part III, column (c) or (d), and report
any accruals of present value increments in
future years.
Part IV. Supplemental Information
Use Part IV to provide narrative information
required in Part I, line 2, regarding monitoring
of funds, and in Part III, column (b), regarding
how the organization estimated the number of
recipients for each type of grant or assistance.
Also use Part IV to provide other narrative
explanations and descriptions, as needed.
Identify the specific part and line(s) that the
response supports. Part IV can be duplicated
if more space is needed.
TIP