Federal housing law
Form 990 or 990-EZ (Sch A) — Public Charity Status and Public Support
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f990sa.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i) . 2 A school described in section 170(b)(1)(A)(ii) . (Attach Schedule E (Form 990).) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii) . 4 A 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: 5 An 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.)
6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v) . 7 An 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.)
8 A community trust described in section 170(b)(1)(A)(vi) . (Complete Part II.) 9 An 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:
10 An organization that normally receives (1) more than 33 1 /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 on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.
a Type 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.
b Type 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.
c Type 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.
d Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization must generally satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.
e Check 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).
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No. 11285F Schedule A (Form 990) 2025 Created 4/11/25
Schedule A (Form 990) 2025 Page 2 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
organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage
14 Public support percentage for 2025 (line 6, column (f), divided by line 11, column (f)) . . . . 14 % 15 Public support percentage from 2024 Schedule A, Part II, line 14 . . . . . . . . . . 15 % 16 a 33 1 /3% support test—2025. If the organization did not check the box on line 13, and line 14 is 33 1 /3% or more, check this box and stop here . The organization qualifies as a publicly supported organization . . . . . . . . . . . . . b 33 1 /3% support test—2024. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1 /3% or more, check
this box and stop here . The organization qualifies as a publicly supported organization . . . . . . . . . . . .
17 a 10%-facts-and-circumstances test—2025. 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—2024. 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) 2025
Schedule A (Form 990) 2025 Page 3 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
Calendar year (or fiscal year beginning in) (a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) 2025 (f) Total 9 Amounts from line 6 . . . . . . 10a Gross income from interest, dividends,
payments received on securities loans, rents, royalties, and income from similar sources .
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 . . . .
c Add lines 10a and 10b . . . . . 11 Net income from unrelated business
activities not included on line 10b, whether or not the business is regularly carried on
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) . . . . . . .
13 Total support. (Add lines 9, 10c, 11, and 12.) 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 2025 (line 8, column (f), divided by line 13, column (f)) . . . . . 15 % 16 Public support percentage from 2024 Schedule A, Part III, line 15 . . . . . . . . . . . 16 % Section D. Computation of Investment Income Percentage
17 Investment income percentage for 2025 (line 10c, column (f), divided by line 13, column (f)) . . . 17 % 18 Investment income percentage from 2024 Schedule A, Part III, line 17 . . . . . . . . . . 18 % 19a 33 1 /3% support tests—2025. If the organization did not check the box on line 14, and line 15 is more than 33 1 /3%, and line 17 is not more than 33 1 /3%, check this box and stop here . The organization qualifies as a publicly supported organization . . b 33 1 /3% support tests—2024. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1 /3%, and line 18 is not more than 33 1 /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 .
Schedule A (Form 990) 2025
Schedule A (Form 990) 2025 Page 4 Part IV Supporting Organizations (Complete only if you checked a box on line 12 of 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 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported
organization was described in section 509(a)(1) or (2).
2
** 3a**
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer
lines 3b and 3c below.
3a
b
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 inPart VIwhen and how the
organization made the determination.
3b
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B)
purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use.
3c
4a
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.
4a
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign
supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_
despite being controlled or supervised by or in connection with its supported organizations.
4b
c
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 inPart 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.
4c
5a
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 inPart 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).
5a
b
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?
5b
c
Substitutions only.Was the substitution the result of an event beyond the organization’s control?
5c
6
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 inPart VI.
6
7
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).
7
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line
7?If“Yes,” complete Part I of Schedule L (Form 990).
8
9a
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 inPart VI.
9a
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which
the supporting organization had an interest?If “Yes,” provide detail inPart VI.
9b
c
Did a disqualified person (as defined on 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 inPart VI.
9c
10a
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.
10a
b
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.)
10b|Yes|No|
Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
1 |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
2 |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
3a |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
3b |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
3c |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
4b |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
4c |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
5a |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
5b |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
5c |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
6 |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
7 |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
8 |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
9a |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
9b |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
9c |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
10a |
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Section A. All Supporting Organizations
| 1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents?If “No,” describe inPart VIhow the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 ** 2** 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 inPart VIhow the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 ** 3a** Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?If “Yes,” answer lines 3b and 3c below. 3a b 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 inPart VIwhen and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?If “Yes,” explain inPart VIwhat controls the organization put in place to ensure such use. 3c 4a 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. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?If “Yes,” describe inPart VI_ how the organization had such control and discretion_ despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 inPart 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. 4c 5a 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 inPart 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). 5a b 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? 5b c Substitutions only.Was the substitution the result of an event beyond the organization’s control? 5c 6 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 inPart VI. 6 7 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). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?If“Yes,” complete Part I of Schedule L (Form 990). 8 9a 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 inPart VI. 9a b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?If “Yes,” provide detail inPart VI. 9b c Did a disqualified person (as defined on 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 inPart VI. 9c 10a 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. 10a b 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.) 10b |
10b |
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Schedule A (Form 990) 2025
Schedule A (Form 990) 2025 Page 5
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 supported organization. Describe in Part VI how you supported a governmental supported organization (see instructions).
Schedule A (Form 990) 2025
Schedule A (Form 990) 2025 Page 6 Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations 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 organizati | ions must complete Section | ns A through E. | |||
|---|---|---|---|---|---|
| Section A—Adjusted Net Income |
Section A—Adjusted Net Income |
Section A—Adjusted Net Income |
Section A—Adjusted Net Income |
(A) Prior Year |
(B) Current Year (optional) |
| 1 Net short-term capital gain |
1 Net short-term capital gain |
1 Net short-term capital gain |
1 | ||
| 2 Recoveries of prior-year distributions |
2 Recoveries of prior-year distributions |
2 Recoveries of prior-year distributions |
2 | ||
| 3 Other gross income (see instructions) |
3 Other gross income (see instructions) |
3 Other gross income (see instructions) |
3 | ||
| 4 Add lines 1 through 3. |
4 Add lines 1 through 3. |
4 Add lines 1 through 3. |
4 | ||
| 5 Depreciation and depletion |
5 Depreciation and depletion |
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 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 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 Other expenses (see instructions) |
7 Other expenses (see instructions) |
7 | ||
| 8 Adjusted Net Income(subtract lines 5, 6, and 7 from line 4) |
8 Adjusted Net Income(subtract lines 5, 6, and 7 from line 4) |
8 Adjusted Net Income(subtract lines 5, 6, and 7 from line 4) |
8 | ||
| Section B—Minimum Asset Amount |
Section B—Minimum Asset Amount |
Section B—Minimum Asset Amount |
Section B—Minimum Asset Amount |
(A) Prior Year |
(B) Current Year (optional) |
| 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 |
a Average monthly value of securities |
a Average monthly value of securities |
1a | ||
| b Average monthly cash balances |
b Average monthly cash balances |
b Average monthly cash balances |
1b | ||
| c Fair market value of other non-exempt-use assets |
c Fair market value of other non-exempt-use assets |
c Fair market value of other non-exempt-use assets |
1c | ||
| d Total(add lines 1a, 1b, and 1c) |
d Total(add lines 1a, 1b, and 1c) |
d Total(add lines 1a, 1b, and 1c) |
1d | ||
| e Discountclaimed for blockage or other factors (explain in detail inPart VI): |
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| 2 Acquisition indebtedness applicable to non-exempt-use assets |
2 Acquisition indebtedness applicable to non-exempt-use assets |
2 Acquisition indebtedness applicable to non-exempt-use assets |
2 | ||
| 3 Subtract line 2 from line 1d. |
3 Subtract line 2 from line 1d. |
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 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). |
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 Net value of non-exempt-use assets (subtract line 4 from line 3) |
5 Net value of non-exempt-use assets (subtract line 4 from line 3) |
5 | ||
| 6 Multiply line 5 by 0.035. |
6 Multiply line 5 by 0.035. |
6 Multiply line 5 by 0.035. |
6 | ||
| 7 Recoveries of prior-year distributions |
7 Recoveries of prior-year distributions |
7 Recoveries of prior-year distributions |
7 | ||
| 8 Minimum Asset Amount(add line 7 to line 6) |
8 Minimum Asset Amount(add line 7 to line 6) |
8 Minimum Asset Amount(add line 7 to line 6) |
8 | ||
| Section C—Distributable Amount | Section C—Distributable Amount | Section C—Distributable Amount | Section C—Distributable Amount | Current Year | |
| 1 Adjusted net income for prior year (from Section A, line 8, column A) |
1 Adjusted net income for prior year (from Section A, line 8, column A) |
1 Adjusted net income for prior year (from Section A, line 8, column A) |
1 | ||
| 2 Enter 0.85 of line 1. |
2 Enter 0.85 of line 1. |
2 Enter 0.85 of line 1. |
2 | ||
| 3 Minimum asset amount for prior year (from Section B, line 8, column A) |
3 Minimum asset amount for prior year (from Section B, line 8, column A) |
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 Enter greater of line 2 or line 3. |
4 Enter greater of line 2 or line 3. |
4 | ||
| 5 Income tax imposed in prior year |
5 Income tax imposed in prior year |
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 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions). |
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 | Check here if the current year is the organization’s first as a non-functionally integrated Type III supporting organization | Check here if the current year is the organization’s first as a non-functionally integrated Type III supporting organization | 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) 2025
Schedule A (Form 990) 2025 Page 7
Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)
| Section D—Distributions | Section D—Distributions | Section D—Distributions | Section D—Distributions | Current Year |
|---|---|---|---|---|
| **1 ** Amounts paid to supported organizations to accomplish exempt purposes |
**1 ** Amounts paid to supported organizations to accomplish exempt purposes |
**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 ** Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
**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 ** Administrative expenses paid to accomplish exempt purposes of supported organizations |
**3 ** Administrative expenses paid to accomplish exempt purposes of supported organizations |
3 | |
| **4 ** Amounts paid to acquire exempt-use assets |
**4 ** Amounts paid to acquire exempt-use assets |
**4 ** Amounts paid to acquire exempt-use assets |
4 | |
| 5 Qualified set-aside amounts (prior IRS approval required—provide details inPart VI) |
5 Qualified set-aside amounts (prior IRS approval required—provide details inPart VI) |
5 Qualified set-aside amounts (prior IRS approval required—provide details inPart VI) |
5 | |
| **6 ** **Total annual distributions.**Add lines 1 through 5. |
**6 ** **Total annual distributions.**Add lines 1 through 5. |
**6 ** **Total annual distributions.**Add lines 1 through 5. |
6 | |
| 7 Distributions to attentive supported organizations to which the organization is responsive (provide details inPart VI). See instructions. |
7 Distributions to attentive supported organizations to which the organization is responsive (provide details inPart VI). See instructions. |
7 Distributions to attentive supported organizations to which the organization is responsive (provide details inPart VI). See instructions. |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 |
8 Distributable amount for 2025 from Section C, line 6 |
8 Distributable amount for 2025 from Section C, line 6 |
8 | |
| 9 Line 7 amount divided by line 8 amount |
9 Line 7 amount divided by line 8 amount |
9 Line 7 amount divided by line 8 amount |
9 | |
| Section E—Distribution Allocations(see instructions) | (i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
| 1 Distributable amount for 2025 from Section C, line 6 |
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| 2 Underdistributions, if any, for years prior to 2025 (reasonable cause required—explain inPart VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2025 |
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| a From 2020 . . . . . |
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| b From 2021 . . . . . |
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| c From 2022 . . . . . |
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| d From 2023 . . . . . |
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| e From 2024 . . . . . |
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| f Totalof lines 3a through 3e |
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| g Applied to underdistributions of prior years |
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| h Applied to 2025 distributable amount |
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| i Carryover from 2020 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. |
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| **4 ** Distributions for 2025 from Section D, line 6: $ |
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| a Applied to underdistributions of prior years |
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| b Applied to 2025 distributable amount |
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| c Remainder. Subtract lines 4a and 4b from line 4. |
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| 5 Remaining underdistributions for years prior to 2025, if any. Subtract lines 3g and 4a from line 2. For result greater than zero,_ explain in_Part VI_. _See instructions. |
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| 6 Remaining underdistributions for 2025. Subtract lines 3h and 4b from line 1. For result greater than zero,explain in Part VI_. _See instructions. |
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| **7 ** Excess distributions carryover to 2026. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: |
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| **a ** Excess from 2021 . . . |
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| **b ** Excess from 2022 . . . |
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| **c ** Excess from 2023 . . . |
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| **d ** Excess from 2024 . . . |
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| e Excess from 2025 . . . |
Schedule A (Form 990) 2025
Schedule A (Form 990) 2025 Page 8 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, 3b, and 3c; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5 and 7; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.)
Schedule A (Form 990) 2025