Table of Contents

• Instructions for Form 990-T - Introductory Material
  • What's New
  • Reminders
  • Photographs of Missing Children
  • Phone Help
  • How To Get Forms and Publications
    • Internet
    • DVD for tax products
    • By Phone and In Person
• General Instructions
  • Purpose of Form
    • Who Must File
    • Definitions
    • When To File
    • Where To File
    • Estimated Tax Payments
    • Depository Method of Tax Payment
    • Interest and Penalties
    • Which Parts To Complete
    • Consolidated Returns
    • Other Forms That May Be Required
    • Accounting Methods
    • Accounting Period
  • • How Does a 501(c)(3) Organization Make Its Annual Returns Available for Public Inspection?
• Specific Instructions
  • Period Covered
    • Name and Address
    • Blocks A through J
  • Part I. Unrelated Trade or Business Income
    • Line 1a. Gross Receipts or Sales
    • Line 4a. Capital Gain Net Income
    • Line 4b. Net Gain or (Loss)
    • Line 4c. Capital Loss Deduction for Trusts
    • Line 5. Income or (Loss) From Partnerships and S Corporations
    • Line 12. Other Income
  • Part II. Deductions Not Taken Elsewhere
    • Limitations on Deductions
    • Line 16. Repairs and Maintenance
    • Line 17. Bad Debts
    • Line 18. Interest
    • Line 19. Taxes and Licenses
    • Line 20. Charitable Contributions
    • Line 21. Depreciation
    • Line 23. Depletion
    • Line 24. Contributions to Deferred Compensation Plans
    • Line 25. Employee Benefit Programs
    • Line 28. Other Deductions
    • Line 31. Net Operating Loss (NOL) Deduction
    • Line 33. Specific Deduction
  • Part III. Tax Computation
    • Lines 35a and 35b
    • Lines 35c and 36
    • Line 37. Proxy Tax
    • Line 38. Alternative Minimum Tax
  • Part IV. Tax and Payments
    • Line 40a. Foreign Tax Credit
    • Line 40b. Other Credits
    • Line 40c. General Business Credit
    • Line 40d. Credit for Prior Year Minimum Tax
    • Line 42. Other Taxes
    • Line 43. Total Tax
    • Line 44b. Estimated Tax
    • Line 44d. Foreign Organizations
    • Line 44e. Backup Withholding
    • Line 44f. Credit for Small Employer Health Insurance Premiums
    • Line 44g. Other Credits and Payments
    • Line 47. Tax Due
  • Part V. Statements Regarding Certain Activities and Other Information
    • Signature
  • Schedule A. Cost of Goods Sold
  • Schedule C. Rent Income
  • Schedule E. Unrelated Debt-Financed Income
  • Schedule F. Interest, Annuities, Royalties, and Rents From Controlled Organizations
    • Excess qualifying specified payments.
  • Schedule G. Investment Income of a Section 501(c)(7), (9), or (17) Organization
  • Schedule I. Exploited Exempt Activity Income, Other Than Advertising Income
  • Schedule J. Advertising Income
  • Schedule K. Compensation of Officers, Directors, and Trustees
• Instructions for Form 990-T - Notices
  • Paperwork Reduction Act Notice.
• Instructions for Form 990-T - Additional Material