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Federal housing law

1224 Form 990 (Schedule R) (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f990sr.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Part I Identification of Disregarded Entities. Complete if the organization answered “Yes” on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity

(b) Primary activity

(c) Legal domicile (state

or foreign country)

(d) Total income

(e) End-of-year assets

(f) Direct controlling

entity

(1)

(2)

(3)

(4)

(5)

(6)

Identification of Related Tax-Exempt Organizations. Complete if the organization answered “Yes” on Form 990, Part IV, line 34, because it had Part II one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization

(b) Primary activity

(c) Legal domicile (state

or foreign country)

(d) Exempt Code section

(e) Public charity status

(if section 501(c)(3))

(f) Direct controlling

entity

(g) Section 512(b)(13)

entity? Yes No

controlled

(1)

(2)

(3)

(4)

(5)

(6)

(7)

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50135Y Schedule R (Form 990) (Rev. 12-2024)

Schedule R (Form 990) (Rev. 12-2024) Page 2

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered “Yes” on Form 990, Part IV, line 34, Part III because it had one or more related organizations treated as a partnership during the tax year.

(a)
Name, address, and EIN of
related organization		 (b)
Primary activity		 (c)
Legal
domicile
(state or
foreign
coun t r y )		 (d)
Direct controlling
entity		 (e)
Predominant
income (related,
unrelated,
excluded from
tax under
sections 5 1 2 —514)		 (f)
Share of total
income		 (g)
Share of end-of-
year assets		 (h)
Disproportionate
allocations?		 (i)
Code V—UBI
amount in box 20
of Schedule K-1
(Form 1065)		 (j)
General or
managing
partner?		 (k)
Percentage
ownership
(a)
Name, address, and EIN of
related organization
 (b)
Primary activity
 (c)
Legal
domicile
(state or
foreign
country)
 (d)
Direct controlling
entity
 (e)
Predominant
income (related,
unrelated,
excluded from
tax under
sections 512—514)
 (f)
Share of total
income
 (g)
Share of end-of-
year assets
 Yes No No Yes No No
(1)
(2)
(3)
(4)
(5)
(6)
(7)

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered “Yes” on Form 990, Part IV, Part IV line 34, because it had one or more related organizations treated as a corporation or trust during the tax year.

(a)
Name, address, and EIN of related organization		 (b)
Primary activity		 (c)
Legal domicile
(state or foreign country)		 (d)
Direct controlling
entity		 (e)
Type of entity
(C corp, S corp, or trust)		 (f)
Share of total
income		 (g)
Share of
end-of-year assets		 (h)
Percentage
ownership		 (i)
Section 512(b)(13)
controlled
entity?
(a)
Name, address, and EIN of related organization

 (b)
Primary activity

 (c)
Legal domicile
(state or foreign country)

 (d)
Direct controlling
entity

 (e)
Type of entity
(C corp, S corp, or trust)

 (f)
Share of total
income

 (g)
Share of
end-of-year assets

 (h)
Percentage
ownership
 Yes No
(1)
(2)
(3)
(4)
(5)
(6)
(7)

Schedule R (Form 990) (Rev. 12-2024)

Schedule R (Form 990) (Rev. 12-2024) Page 3

Part V Transactions With Related Organizations. Complete if the organization answered “Yes” on Form 990, Part IV, line 34, 35b, or 36.

Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
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Gift, grant, or capital contribution to related organization(s)
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1b
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Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
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Loans or loan guarantees by related organization(s) .
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1e
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Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
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Purchase of assets from related organization(s)
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1h
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Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
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Performance of services or membership or fundraising solicitations for related organization(s) .
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1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
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Sharing of paid employees with related organization(s) .
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1o
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Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
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Other transfer of cash or property to related organization(s)
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1r
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Other transfer of cash or property from related organization(s)
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1s
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
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Exchange of assets with related organization(s)
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1i
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Lease of facilities, equipment, or other assets to related organization(s)
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1j
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Lease of facilities, equipment, or other assets from related organization(s)
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1k
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Performance of services or membership or fundraising solicitations for related organization(s) .
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m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
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Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
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Sharing of paid employees with related organization(s) .
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1o
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Reimbursement paid to related organization(s) for expenses .
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1p
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Reimbursement paid by related organization(s) for expenses .
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1q
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Other transfer of cash or property to related organization(s)
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1r
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Other transfer of cash or property from related organization(s)
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1s		 1a
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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1s		 1b
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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.
1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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.
1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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.
1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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.
1q
r
Other transfer of cash or property to related organization(s)
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.
1r
s
Other transfer of cash or property from related organization(s)
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1s		 1c
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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.
1h
i
Exchange of assets with related organization(s)
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.
1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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1s		 1d
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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1s		 1e
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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1s		 1f
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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1s		 1g
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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1s		 1h
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
.
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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.
1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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.
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.
1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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.
.
.
.
.
.
.
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.
.
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.
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.
1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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.
.
.
.
.
1o
p
Reimbursement paid to related organization(s) for expenses .
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.
.
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.
1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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1s		 1i
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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.
1s		 1j
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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.
1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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.
1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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.
1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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.
.
1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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.
1q
r
Other transfer of cash or property to related organization(s)
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.
1r
s
Other transfer of cash or property from related organization(s)
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1s		 1k
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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1s		 1l
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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.
1s		 1m
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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.
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.
1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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.
.
.
.
.
1o
p
Reimbursement paid to related organization(s) for expenses .
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.
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.
1p
q
Reimbursement paid by related organization(s) for expenses .
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.
1q
r
Other transfer of cash or property to related organization(s)
.
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.
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.
1r
s
Other transfer of cash or property from related organization(s)
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.
1s		 1n
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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1s		 1o
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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.
1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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.
1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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.
1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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.
1q
r
Other transfer of cash or property to related organization(s)
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.
1r
s
Other transfer of cash or property from related organization(s)
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1s		 1p
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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1s		 1q
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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1s		 1r
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
**Note:Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a
Receipt of(i)interest,(ii)annuities,(iii)royalties, or(iv)**rent from a controlled entity
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1a
b
Gift, grant, or capital contribution to related organization(s)
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1b
c
Gift, grant, or capital contribution from related organization(s)
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1c
d
Loans or loan guarantees to or for related organization(s) .
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1d
e
Loans or loan guarantees by related organization(s) .
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1e
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s) .
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1g
h
Purchase of assets from related organization(s)
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1h
i
Exchange of assets with related organization(s)
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1i
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
l
Performance of services or membership or fundraising solicitations for related organization(s) .
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.
1l
m Performance of services or membership or fundraising solicitations by related organization(s) .
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1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) .
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1n
o
Sharing of paid employees with related organization(s) .
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1o
p
Reimbursement paid to related organization(s) for expenses .
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1p
q
Reimbursement paid by related organization(s) for expenses .
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1q
r
Other transfer of cash or property to related organization(s)
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1r
s
Other transfer of cash or property from related organization(s)
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1s		 1s
Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s		 Yes No
2 If the answer to any of the above is “Yes,” see the instructions for information on who must co omplete this line, inclu uding covered relations ships and transaction thresholds.
(a)
Name of related organization		 (b)
Transaction
type (a—s)		 (c)
Amount involved		 (d)
Method of determining amount involved
(1)
(2)
(3)
(4)
(5)
(6)

Schedule R (Form 990) (Rev. 12-2024)

Schedule R (Form 990) (Rev. 12-2024) Page 4

Part VI Unrelated Organizations Taxable as a Partnership. Complete if the organization answered “Yes” on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a)
Name, address, and EIN of entity		 (b)
Primary activity		 (c)
Legal domicile
(state or foreign
country)		 (d)
Predominant
income (related,
unrelated, excluded
from tax under
s e ctions 512—514)		 (e)
Are all partners
section
501(c)(3)
organizations?		 (f)
Share of
total income		 (g)
Share of
end-of-year
assets		 (h)
Disproportionate
allocations?		 (i)
Code V—UBI
amount in box 20
of Schedule K-1
(Form 1065)		 (j)
General or
managing
partner?		 (k)
Percentage
ownership
(a)
Name, address, and EIN of entity

 (b)
Primary activity

 (c)
Legal domicile
(state or foreign
country)

 (d)
Predominant
income (related,
unrelated, excluded
from tax under
sections 512—514)
 Yes **No ** **No ** **No ** Yes **No ** **No ** Yes No No
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)

Schedule R (Form 990) (Rev. 12-2024)

Schedule R (Form 990) (Rev. 12-2024) Page 5

Supplemental Information Part VII Provide additional information for responses to questions on Schedule R. See instructions.

Schedule R (Form 990) (Rev. 12-2024)

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