Free 2008 Instruction 990-SCHEDULE G - Federal


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Preview 2008 Instruction 990-SCHEDULE G
2008
Instructions for Schedule G (Form 990 or 990-EZ)
Section references are to the Internal Revenue Code unless otherwise noted.

Department of the Treasury Internal Revenue Service

Supplemental Information Regarding Fundraising or Gaming Activities
information requested, including the required schedules. organization in the management of its fundraising program. For example, if an organization contracts with a single fundraiser to advise on and coordinate all of its direct mail fundraising, it might enter "consults on direct mail program." If a consultant were hired to perform data analysis for all aspects of an organization's public solicitation, it might enter "provides database consulting for direct mail, telephone, and email." Column (iii). For this purpose, custody or control means possession of the funds or the authority to deposit, direct the use of, or use the funds. Describe the custody or control arrangement on Schedule O (Form 990), Supplemental Information to Form 990. Column (iv). Enter the gross receipts connected to the services provided by the fundraiser listed in column (i) and received by the organization, or by the fundraiser on the organization's behalf, during the taxable year. A professional fundraiser may deliver services during the taxable year and be properly reported on line 2b but have no gross receipts to report in column (iv). For example, an organization may retain a fundraiser to conduct a feasibility study for a capital campaign. The campaign, if there were to be one, could be conducted in, and produce receipts in, subsequent taxable years. Likewise, a fundraiser might be hired to plan and produce programming for a media campaign. Fees would be properly reported in the taxable year, but there might be no receipts to report until subsequent years when the programming actually airs. In each case, the organization may properly report a "0" in column (iv). Column (v). Enter the dollar amounts in fees paid to or fees withheld by the fundraiser for its professional fundraising services. If the agreement provides for the payment of fees and also for the payment of fundraising expenses, such as printing, paper, envelopes, postage, mailing list rental, and equipment rental, the organization must report such

General Instructions
Note. Terms in bold are defined in the Glossary of the Instructions for Form 990.

Specific Instructions
Part I. Fundraising Activities
Complete this part only if the organization reported more than $15,000 on Form 990, Part IX, line 11e. Form 990-EZ filers are not required to complete Part I. Line 1. Check the box in front of each method of fundraising used by the organization to raise funds during the taxable year. Line 2a. Check "Yes" if at any time during the year the organization had an agreement with another person or entity to perform professional fundraising services. Do not include an officer, director, trustee, or employee who conducts professional fundraising services solely in this capacity as an officer, director, trustee, or employee of the organization. The organization must report all agreements for professional fundraising services regardless of the form of agreement (written or oral). For example, an organization that had a written contract with a business to supply printing and mailing services would report that agreement here if the business also provided to the organization professional fundraising services such as strategy on mailing. Line 2b. If "Yes" is checked on line 2a, list the ten highest paid individuals or entities who were each paid at least $5,000 by the organization in the taxable year for professional fundraising services in column (i). Form 990-EZ filers are not TIP required to complete line 2b. Column (ii). Enter the type(s) of fundraising activities with respect to which the professional fundraiser performed services. Report the fundraising activities consistently with terms used by the
Cat. No. 20376H

Purpose of Schedule
Schedule G (Form 990 or 990-EZ) is used by an organization that files Form 990 or Form 990-EZ to report professional fundraising services, fundraising events, and gaming.

Who Must File
Any organization that answered "Yes" to Form 990, Part IV, Checklist of Required Schedules, lines 17, 18, or 19, or meets the criteria for Form 990-EZ filers described below, must complete the appropriate parts of Schedule G (Form 990 or 990-EZ) and attach it to Form 990 or Form 990-EZ, as applicable. · Part I. Complete Part I if the organization answered "Yes" to Form 990, Part IV, line 17, and reported more than $15,000 on Form 990, Part IX, Statement of Functional Expenses, line 11(e). · Part II. Complete Part II if the organization answered "Yes" to Form 990, Part IV, line 18, and reported a total of more than $15,000 on Form 990, Part VIII, Statement of Revenue, lines 1c and 8a in the aggregate. · Part III. Complete Part III if the organization answered "Yes" to Form 990, Part IV, line 19, and reported more than $15,000 on Form 990, Part VIII, line 9a. · Form 990-EZ. Any organization that reported more than $15,000 from fundraising events and gaming on Form 990-EZ, line 6a, must also complete and attach Schedule G (Form 990 or 990-EZ), Part II or Part III (as applicable) to Form 990-EZ. Schedule G (Form 990 or 990-EZ), Part I, is not required to be completed by Form 990-EZ filers. If an organization is not required to file Form 990 or Form 990-EZ, but chooses to do so, it must file a complete return and provide all of the

amounts paid during the year on Schedule O (Form 990) and describe how the agreement distinguishes payments for professional fundraising services from expense payments or reimbursements. Also describe on Schedule O (Form 990) whether the organization entered into any arrangements with fundraisers under which the organization made payments exclusively for such expenses but not for professional fundraising services. If the agreement does not distinguish between fees for professional fundraising services and payment of fundraising expenses, then the organization must report in column (v) the gross amount paid to (or withheld by) the fundraiser. Column (vi). Subtract column (v) from column (iv). Line 3. If the organization is registered or licensed, or has been notified that it is exempt from registration or licensing, in all states requiring registration or licensing for solicitation, it may answer "All states."

(including the total value of noncash contributions) received by the organization for events in columns (a) and (b) during the taxable year. Enter in column (c) the total amount of contributions, gifts, and similar amounts received by the organization from all other fundraising events with gross receipts greater than $5,000 during the taxable year. Enter the sum of columns (a), (b), and (c) in column (d). Line 3. Enter the gross revenue (gross receipts less contributions) from events listed without reduction for catering, entertainment, cost of goods sold, compensation, fees, or other expenses. Enter the total of columns (a), (b), and (c) in column (d).

Revenue
Line 1. Enter the gross revenue (gross receipts less contributions) for each type of gaming conducted without reduction for cash or noncash prizes, cost of goods sold, compensation, fees, or other expenses. Enter the total of columns (a) through (c) in column (d).

Direct Expenses
Enter the expense amount in the appropriate column (a) through (c) for each type of gaming conducted. Enter the total of columns (a) through (c) in column (d). Line 2. Enter the total amount paid out as cash prizes. Line 3. Enter the fair market value of the noncash prizes paid or given out for each type of gaming conducted. Line 4. Enter the expenses paid or incurred for the rent or lease of property or facilities. Line 5. Enter the amount of other direct expense items not included on lines 2 through 4. The organization should retain in its records a schedule providing an itemized listing of all other direct expenses not included on lines 2 through 4. Mandatory distributions should be reflected on line 17. The itemized list of direct expenses should include the following: · Labor costs and wages, including the total compensation paid to gaming workers or independent contractors for labor costs; · Employer's share of federal, state, and local payroll taxes paid for the year for gaming workers, including social security and Medicare taxes, state and federal unemployment taxes, and other state and local payroll taxes; · Excise taxes, including any wagering tax paid with Form 730, Monthly Tax Return for Wagers, and any occupational tax paid with Form 11-C, Occupational Tax and Registration Return for Wagering. Line 6. If substantially all of the organization's work in conducting a type of gaming is performed by volunteers, check "Yes" and enter the percentage of total workers who are volunteers for each type of gaming conducted. The percentage is determined by dividing the number of volunteers for each type of gaming by the total number of workers for that type of gaming, both paid and unpaid. Line 7. Enter the total of lines 2d through 5d. Line 8. Enter the difference between lines 1d and 7. If line 7 is more than line 1, enter the difference in parentheses.

Direct Expenses
Enter the expense amount in the appropriate column (a through c) for events with gross receipts greater than $5,000 each. Catering and entertainment expenses should be included as other direct expenses. Enter the total of columns (a), (b), and (c) in column (d). Line 4. Enter the total amount paid out as cash prizes. Line 5. Enter the fair market value of the noncash prizes paid or given out for each fundraising event. Line 6. Enter the expenses paid or incurred for the rent or lease of property or facilities. Line 7. Enter the amount of other direct expense items, such as catering, entertainment, labor, etc., not included in Part II, lines 4 through 6. The organization should retain in its records a schedule providing an itemized listing of all other direct expenses not included on lines 4 through 6. For labor costs and wages, include the total amount of compensation paid to fundraising event workers or paid to independent contractors for labor costs. Line 8. Add lines 4 through 7 in column (d). Enter the total of columns (a), (b), and (c) in column (d). Line 9. Enter the difference between lines 3d and 8d.

Part II. Fundraising Events
Complete this part only if the organization reported a total of more than $15,000 on Form 990, Part VIII, lines 1c and 8a, or a total of more than $15,000 on Form 990-EZ, line 6a. List only fundraising events with gross receipts greater than $5,000 that the organization conducted at any time during the year. List the two largest fundraising events with gross receipts greater than $5,000 each in columns (a) and (b). In column (c), report the total number of other events with gross receipts greater than $5,000 each and report revenues and expenses from these events in the aggregate. If no events other than those listed in columns (a) and (b) exceeded the $5,000 threshold, state "None."

Revenue
Line 1. Enter the total amount the organization received from column (a) and column (b) during the tax year without subtracting any costs, expenses, or charitable contributions received in connection with the event. Enter in column (c) the total amount the organization received from all other events with gross receipts greater than $5,000 during the taxable year without subtracting any costs, expenses, or charitable contributions received in connection with the events. Enter the sum of columns (a), (b), and (c) in column (d). Line 2. Enter the total amount of contributions, gifts, and similar amounts

Part III. Gaming
Complete this part only if the organization reported more than $15,000 on Form 990, Part VIII, line 9a, or on Form 990-EZ, line 6a. Treat all bingo as a single event for column (a) and all pull tabs as a single event for column (b). Include in column (c) all other types of gaming not included in column (a) or (b). Complete Part III for each type of gaming conducted.

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For Form 990 filers, the TIP amounts from line 1, column (d); line 7; and line 8; must equal the amounts reported on Form 990, Part VIII, lines 9a, b, and c, respectively. Line 9. List all states in which the organization operated gaming during the taxable year. If needed, use Schedule O (Form 990) to explain. Line 9a. Check "Yes" only if the organization is licensed or otherwise registered to operate gaming in each state listed on Line 9. Line 9b. If the organization is not licensed or otherwise registered to operate gaming in any state listed on Line 9, provide a narrative statement of explanation. Schedule O (Form 990) provides additional space, if needed. Line 10a. Check "Yes" or "No." Line 10b. Provide a narrative statement of explanation for each state in which the organization's license or registration has been revoked, suspended, or terminated during the taxable year. If needed, use Schedule O (Form 990) to provide further explanation. Line 11. If the organization conducted gaming with nonmembers during the year, check "Yes." Line 12. If the organization is a grantor, beneficiary, or trustee of a trust or a member of a partnership or other entity formed to administer charitable gaming, check "Yes." For purposes of this question, "a partnership or other entity" means two or more organizations that are authorized under state law to conduct bingo or other

gaming at the same location joining together to account for or share revenues, authorized expenses, and inventory related to bingo and gaming operations. Line 13a. Enter the percentage of gaming conducted during the year in a facility or facilities owned by the organization. The facility or facilities need not have been used exclusively for gaming. Line 13b. Enter the percentage of gaming conducted during the year in a facility or facilities not owned by the organization. Line 14. Provide the person's name and business address (or the organization's business address if the books and records are kept by such person at a personal residence). The organization is not required to provide the address or telephone number of a personal residence of an individual. Line 15a. An organization may pay its own employees to operate gaming, or contract with a third party for such services. Check "Yes" or "No" to indicate whether the organization has a contract with a third party from which it receives gaming revenue. Line 15b. If the organization checked "Yes" to line 15a, indicate the gaming revenue received by the organization and the gaming revenue amount retained by the third party. If there is more than one third-party operator, Schedule O (Form 990) provides space to report the additional operator(s). Line 15c. If the organization checked "Yes" to line 15a, enter the name and

address of the third party. If there is more than one third-party operator, Schedule O (Form 990) provides space to report the additional operator(s). Line 16. Complete this line for the person who has overall supervision and management of the gaming operation. Generally, this person has responsibilities that may include recordkeeping, money counting, hiring and firing of workers and making the bank deposits for the gaming operation. If more than one person shares this responsibility, Schedule O (Form 990) provides space to report the additional person(s). Line 17a. Some states require that charitable organizations make mandatory distributions from gaming proceeds to obtain and retain a valid gaming license. Check "Yes" or "No" to indicate whether the organization is required to make mandatory distributions from its gaming proceeds to retain its gaming license or registration in any state. Line 17b. For all states in which the organization operated gaming, enter the aggregate amount of distributions required under state law to be distributed to other exempt organizations or spent in the organization's own exempt activities during the taxable year. Provide a breakdown of required distributions, by each state, on Schedule O (Form 990). For more information, see Pub. 3079, Gaming Publication for Tax-Exempt Organizations.

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