Free 2008 Form 990, 990-EZ, or 990-PF (Schedule B) - Federal

Schedule B
(Form 990, 990-EZ, or 990-PF)
Department of the Treasury Internal Revenue Service

Schedule of Contributors
Attach to Form 990, 990-EZ, and 990-PF.

OMB No. 1545-0047

2008
Employer identification number

Name of the organization

Organization type (check one): Filers of: Form 990 or 990-EZ Section: 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

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 organizations filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. Special Rules For a section 501(c)(3) organization filing Form 990, or Form 990-EZ, that met the 331/ 3 % support test of the regulations under sections 509(a)(1)/170(b)(1)(A)(vi), and received from any one contributor, during the year, a contribution of the greater of (1) $5,000 or (2) 2% of the amount on Form 990, Part VIII, line 1h or 2% of the amount on Form 990-EZ, line 1. Complete Parts I and II. For a section 501(c)(7), (8), or (10) organization filing Form 990, or Form 990-EZ, that received from any one contributor, during the year, aggregate contributions or bequests of more than $1,000 for use exclusively for religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals. Complete Parts I, II, and III. For a section 501(c)(7), (8), or (10) organization filing Form 990, or Form 990-EZ, that received from any one contributor, during the year, some contributions for use exclusively for religious, charitable, etc., purposes, but these contributions did not aggregate to 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. Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions of $5,000 or more during the year.) $ Caution. Organizations that are not covered by the General Rule and/or the Special Rules do not file Schedule B (Form 990, 990-EZ, or 990-PF), but they must answer "No" on Part IV, line 2 of their Form 990, or check the box in the heading of their Form 990-EZ, or on line 2 of their Form 990-PF, to certify that they do not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. These instructions will be issued separately. Cat. No. 30613X Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Page _____ of _____ of Part I

Name of organization

Employer identification number

Part I
(a) No.

Contributors (see instructions)
(b) Name, address, and ZIP + 4 (c) Aggregate contributions (d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Page _____ of _____ of Part I

Name of organization

Employer identification number

Part I
(a) No.

Contributors (see instructions)
(b) Name, address, and ZIP + 4 (c) Aggregate contributions (d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Page _____ of _____ of Part I

Name of organization

Employer identification number

Part I
(a) No.

Contributors (see instructions)
(b) Name, address, and ZIP + 4 (c) Aggregate contributions (d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

(a) No.

(b) Name, address, and ZIP + 4

(c) Aggregate contributions

(d) Type of contribution Person Payroll Noncash
(Complete Part II if there is a noncash contribution.)

$

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Page _____ of _____ of Part II

Name of organization

Employer identification number

Part II
(a) No. from Part I

Noncash Property (see instructions)
(b) Description of noncash property given (c) FMV (or estimate)
(see instructions)

(d) Date received

$
(a) No. from Part I (c) FMV (or estimate)
(see instructions)

/

/

(b) Description of noncash property given

(d) Date received

$
(a) No. from Part I (c) FMV (or estimate)
(see instructions)

/

/

(b) Description of noncash property given

(d) Date received

$
(a) No. from Part I (c) FMV (or estimate)
(see instructions)

/

/

(b) Description of noncash property given

(d) Date received

$
(a) No. from Part I (c) FMV (or estimate)
(see instructions)

/

/

(b) Description of noncash property given

(d) Date received

$
(a) No. from Part I (c) FMV (or estimate)
(see instructions)

/

/

(b) Description of noncash property given

(d) Date received

$

/

/

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Page _____ of _____ of Part II

Name of organization

Employer identification number

Part II
(a) No. from Part I

Noncash Property (see instructions)
(b) Description of noncash property given (c) FMV (or estimate)
(see instructions)

(d) Date received

$
(a) No. from Part I (c) FMV (or estimate)
(see instructions)

/

/

(b) Description of noncash property given

(d) Date received

$
(a) No. from Part I (c) FMV (or estimate)
(see instructions)

/

/

(b) Description of noncash property given

(d) Date received

$
(a) No. from Part I (c) FMV (or estimate)
(see instructions)

/

/

(b) Description of noncash property given

(d) Date received

$
(a) No. from Part I (c) FMV (or estimate)
(see instructions)

/

/

(b) Description of noncash property given

(d) Date received

$
(a) No. from Part I (c) FMV (or estimate)
(see instructions)

/

/

(b) Description of noncash property given

(d) Date received

$

/

/

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Page _____ of _____ of Part III

Name of organization

Employer identification number

Part III

Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations aggregating more than $1,000 for the year. 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.) $
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held

(a) No. from Part I

(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

(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) (2008)

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Page _____ of _____ of Part III

Name of organization

Employer identification number

Part III

Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations aggregating more than $1,000 for the year. 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.) $
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held

(a) No. from Part I

(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

(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) (2008)

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Page

9

General Instructions
Section references are to the Internal Revenue Code unless otherwise noted. Note. Terms in bold are defined in the Glossary of the Instructions for Form 990.

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-PF, Return of Private Foundation, line 1; 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, line 1.

If an organization files a copy of Form 990, or Form 990-EZ, and attachments, with any state, it should not 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 do not require the information might inadvertently make the schedule available for public inspection along with the rest of the Form 990 or Form 990-EZ. See the instructions for Form 990, Form 990-EZ, and Form 990-PF, for information on telephone assistance and the public inspection rules for these forms and their attachments.

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). Thus, a contributor who gave a total of $11,000 would not 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 did not 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 were not for an exclusively religious, charitable, etc., purpose, list in Part I, each contributor who contributed $5,000 or more during the year, as described under the General Rule, earlier. For contributions or bequests 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 (sections 170(c)(4), 2055(a)(3), or 2522(a)(3)), list in Part I each contributor whose aggregate contributions for an exclusively religious, charitable, etc., purpose were more than $1,000 during the year. To determine the more-than-$1,000 amount, total all of a contributor's gifts for the 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 year, and show the total amount received from such contributions that were for $1,000 or less during the year. However, if a section 501(c)(7), (8), or (10) organization did not receive a contribution of more than $1,000 during the year for exclusively religious, charitable, etc., purposes, and consequently was not required to complete Parts I through III, it need only check the correct Special Rules box applicable to that organization on the front of Schedule B and enter, in the space provided, the total contributions it received during the year for an exclusively religious, charitable, etc., purpose.

Contributors to be Listed on Part I
A contributor (person) includes individuals, fiduciaries, partnerships, corporations, associations, trusts, and exempt organizations. In addition, governmental units are contributors for purposes of section 509(a)(2), 170(b)(1)(A)(iv), and 170(b)(1)(A)(vi) organizations.

Who Must File
Every organization must complete and attach Schedule B to their Form 990, 990-EZ, or 990-PF, unless it certifies that it does not meet the filing requirements of this schedule by answering "No" on Form 990, Part IV, Checklist of Required Schedules, line 2; on Form 990-EZ, line H; or on Form 990-PF, line 2. See the separate instructions for these lines on those forms. If an organization is not required to file Form 990, Form 990-EZ, or Form 990-PF but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules.

Contributions
Contributions reportable in 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 instance, political contributions to section 527 political organizations are included. Contributions do not include fees for the performance of services. See the instructions for Form 990, Part VIII, line 1, for a fuller discussion of what constitutes contributions.

Accounting Method
When completing Schedule B (Form 990, 990-EZ, or 990-PF), the organization must use the same accounting method it checked, either on Form 990, Part XI, Financial Statements and Reporting, line 1; Form 990-EZ, line G; or Form 990-PF, line J.

General Rule
Unless the organization is covered by one of the Special Rules below, it must list in Part I every contributor who, during the year, gave the organization directly or indirectly, money, securities, or any other type of property aggregating $5,000 or more for the organization's tax year. In determining the aggregate amount, separate and independent gifts of less than $1,000 may be disregarded.

Public Inspection
Schedule B is: Open to public inspection for an organization that files Form 990-PF, Open to public inspection for a section 527 political organization that files Form 990 or Form 990-EZ, or For the other organizations that file Form 990 or Form 990-EZ, the names and addresses of contributors are not open to public inspection. All other information, including the amount of contributions, the description of noncash contributions, and any other information provided, will be open to public inspection unless it clearly identifies the contributor.

Special Rules
Section 501(c)(3) organizations that file Form 990 or Form 990-EZ. For an organization described in section 501(c)(3) that meets the 33 1/3% support test of the regulations under sections 509(a)(1), 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 is greater than 2% of the amount reported on Form 990, Part VIII, line 1h or Form 990-EZ, line 1.

Schedule B (Form 990, 990-EZ, or 990-PF) (2008)

Page

10

Specific Instructions
Note. You may duplicate Parts I through III if more copies of these parts are needed. Number each page of each part. 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), list the contributor's name and address. In column (c), enter the amount of aggregate contributions for the 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 and the total amount given unless you know that a particular employee gave enough to be listed separately. Check the "noncash" box for any other contribution of property other than cash and complete Part II of this schedule. For section 527 organizations that file a Form 8871, Political Organization Notice of Section 527 Status, the names and addresses of contributors that are not reported on Form 8872, Political Organization Report of Contributions and

Expenditures, do not 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. Note the public inspection rules discussed earlier. In columns (c) and (d), report property with readily determinable market value (for example, marked quotations for securities) by listing its fair market value. If the organization immediately sells securities contributed to the organization (including through a broker or agent), the contribution still must 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 to Form 990, Part VIII, line 1g, which provide an example to illustrate this point. If the property is not 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 fair market value cannot 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 fair market value. Enter the date the property was received by the organization, if the donor has fully given up use and enjoyment of the property at that time.

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 or bequests for use exclusively for religious, charitable, etc., purposes must complete Parts I through III for those persons whose gifts totaled more than $1,000 during the year. Show also, in the heading of Part III, total gifts to these organizations that were $1,000 or less for the year and were for exclusively religious, charitable, etc., purposes. Complete this information only on the first Part III page. 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.