Form 990 Glossary

1. A corporation in which listed persons own more than 35% of the total combined voting power.
2. A partnership in which listed persons own more than 35% of the profits interest.
3. A trust or estate in which listed persons own more than 35% of the beneficial interest.

For individuals, AGI is the figure used to calculate the percentage limitations on charitable contributions (e.g., the 50% or 60% limit for cash contributions to public charities).

AICPA independence standards. The standards set forth by the AICPA Code of Professional Conduct requiring members to maintain objectivity and integrity, be free of conflicts of interest, and not knowingly misrepresent facts. Independence consists of two components:

• Independence of mind. The state of mind that permits the performance of an attest service without being affected by influences that compromise professional judgment, allowing an individual to act with integrity and exercise objectivity and professional skepticism.


• Independence in appearance. The avoidance of circumstances that would cause a reasonable and informed third party to conclude that the integrity, objectivity, or professional skepticism of a firm or member of the audit team has been compromised.

A standard under which unrelated parties, each acting in his or her own self-interest, would carry out a transaction.

1. Sold at substantially the same time,
2. Sold under the same plan of financing, and
3. Payable from the same source of funds.

1. One person is employed by the other in a sole proprietorship or by an organization with which the other is associated as a trustee, director, officer, or greater-than-35% owner.


2. One person is transacting business with the other (other than in the ordinary course of either party’s business on the same terms as are generally offered to the public), directly or indirectly, in one or more contracts of sale, lease, license, loan, performance of services, or other transaction involving transfers of cash or property valued in excess of $10,000 in the aggregate during the organization’s tax year. Indirect transactions are transactions with an organization with which the one person is associated as a trustee, director, officer, or greater-than-35% owner. Such transactions don’t include charitable contributions to tax-exempt organizations.


3. The two persons are each a director, trustee, officer, or greater-than-10% owner in the same business or investment entity (but not in the same tax-exempt organization).

The rules of an organization, other than the articles of incorporation, that are adopted by the organization to regulate its affairs.

A covered employee means any employee of an ATEO (including any former employee) that is one of the ATEO’s five highest compensated employees for the tax year or was the ATEO’s (or a predecessor’s) covered employee for any preceding tax year beginning after 2016.

A CHNA (Community Health Needs Assessment) is a mandatory evaluation that nonprofit hospital organizations must conduct under Section 501(r)(3) of the Internal Revenue Code. It is used to identify the most pressing health needs in the hospital’s community so that their resources and community benefit activities are properly targeted.

According to the IRS instructions for Form 990, Schedule H, the process involves:

• Three-Year Cycle: The assessment must be performed at least once every three tax years.


• Community Input: Hospitals must gather input from people who represent the community’s interests, including public health experts and those who are medically underserved.


• Transparency: The final CHNA report must be made widely available to the public, typically by posting it on the hospital’s website.


• Action Plan: After the assessment, the hospital must adopt a written “Implementation Strategy” to address the identified needs.

• A member or employee of a legislative or similar body;
• A government official or employee (other than a member or employee of a legislative body) who may participate in the formulation of the legislation, but if the principal purpose of the communication is to influence legislation only; or
• The general public in a referendum, initiative, constitutional amendment, or similar procedure.

• Refers to specific legislation, and
• Reflects a view on such legislation.

1. For purposes of § 4958; Form 990, Parts IX and X; and Schedule L (Form 990), Transactions With Interested Persons, Parts I and II, any person (including an individual, a corporation, or other entity) who was in a position to exercise substantial influence over the affairs of the applicable tax-exempt organization at any time during a 5-year period ending on the date of the transaction. If the 5-year period ended within the organization’s tax year, the organization may treat the person as a disqualified person for the entire tax year. Persons who hold certain powers, responsibilities, or interests are among those who are in positions to exercise substantial influence over the affairs of the organization.
   
   A disqualified person includes:
   
   • A disqualified person’s family member;
   • A 35% controlled entity of a (1) disqualified person, and/or (2) family members of the disqualified person;
   • A donor or donor advisor to a donor advised fund;
   • An investment advisor of a sponsoring organization.
   
   The disqualified persons of a supported organization include the disqualified persons of a § 509(a)(3) supporting organization that supports the supported organization.
   
   See Appendix G for more information on disqualified persons and § 4958 excess benefit transactions.
   



2. Under § 4946, a disqualified person includes the following.
   
   1. A substantial contributor, which is any person who gave an aggregate amount of more than $5,000, if that amount is more than 2% of the total contributions the foundation or organization received from its inception through the end of the year in which that person’s contributions were received. If the organization is a trust, a substantial contributor includes the creator of the trust (without regard to the amount of contributions the trust received from the creator and related persons). Any person who is a substantial contributor at any time generally remains a substantial contributor for all future periods even if later contributions by others push that person’s contributions below the 2% figure discussed above. Gifts from the contributor’s spouse are treated as gifts from the contributor. Gifts are generally valued at FMV as of the date the organization received them.
   
   
   2. A foundation manager, defined as an officer, director, or trustee of the organization or any individual having powers or responsibilities similar to those of officers, directors, or trustees.
   
   
   3. An owner of more than 20% of the voting power of a corporation, profits interest of a partnership, or beneficial interest of a trust or an unincorporated enterprise that is a substantial contributor to the organization.
   
   
   4. A family member of an individual in the first three categories. For this purpose, “family member” includes only the individual’s spouse, ancestors, children, grandchildren, and great-grandchildren, and the spouses of children, grandchildren, and great-grandchildren.
   
   
   5. A corporation, partnership, trust, or estate in which persons described in (1) through (4) above own more than 35% of the voting power, profits interest, or beneficial interest.
   
   

   For purposes of § 509(a)(2), as referenced in Schedule A (Form 990), Public Charity Status and Public Support, a disqualified person is defined in § 4946, except that it doesn’t include an organization described in § 509(a)(1).

   
   

   For purposes of § 509(a)(3), as referenced in Schedule A (Form 990), a disqualified person is defined in § 4946, except that it doesn’t include a foundation manager or an organization described in § 509(a)(1) or § 509(a)(2).

A policy that identifies the record retention responsibilities of staff, volunteers, board members, and outsiders for maintaining and documenting the storage and destruction of the organization’s documents and records.

1. That is separately identified by reference to contributions of a donor or donors,
2. That is owned and controlled by a sponsoring organization, and
3. For which the donor or donor advisor has or reasonably expects to have advisory privileges in the distribution or investment of amounts held in the donor advised funds or accounts because of the donor’s status as a donor.

A donor advised fund doesn’t include any fund or account:

1. That makes distributions only to a single identified organization or governmental entity; or
2. In which a donor or donor advisor gives advice about which individuals receive grants for travel, study, or other similar purposes, if:
   
   1. The donor or donor advisor’s advisory privileges are performed exclusively by such person in his or her capacity as a committee member in which all of the committee members are appointed by the sponsoring organization;
   2. No combination of donors or donor advisors (and related persons as defined below) directly or indirectly controls the committee; and
   3. All grants from the fund or account are awarded on an objective and nondiscriminatory basis following a procedure approved in advance by the board of directors of the sponsoring organization. The procedure must be designed to ensure that all grants meet the requirements of § 4945(g)(1), § 4945(g)(2), or § 4945(g)(3); or


3. That the IRS exempts from being treated as a donor advised fund because either such fund or account is advised by a committee not directly or indirectly controlled by the donor or donor advisor or such fund benefits a single identified charitable purpose. For example, see section 5.01 of Notice 2006-109, 2006-51 I.R.B. 1121, and any future related guidance.

Note: a donor advisor is considered a type of disqualified person.

• The nature of the not-for-profit entity,
• The environment in which it operates, or
• The purposes specified in its articles of incorporation or bylaws or comparable documents for an unincorporated association.

An individual, corporation, trust, or other entity that makes a contribution or gift. For purposes of Schedule B (Form 990), a donor can also be a governmental unit.

• Donor or donor advisor,
• Family member of a donor or donor advisor,
• 35% controlled entity of a donor or donor advisor, or
• 35% controlled entity of a family member of a donor or donor advisor.

• Substantial contributor,
• Family member of a substantial contributor,
• 35% controlled entity of a substantial contributor, or
• 35% controlled entity of a family member of a substantial contributor.

For purposes of this provision, an excess parachute payment equals the excess of any parachute payment over the portion of the base amount allocated to such payment.

• It is an operating foundation (as defined in section 4942(j)(3));


• It has been publicly supported for at least 10 taxable years;


• At all times during the taxable year, the governing body of the foundation:
  
  • Consists of individuals at least 75 percent of whom are not disqualified individuals, and
  
  
  • Is broadly representative of the general public; and


• At no time during the taxable year does the foundation have an officer who is a disqualified individual.

The activities an organization engages in that directly advance its tax-exempt purposes. This is distinct from activities that are primarily for fundraising or are considered unrelated trades or businesses.

The purposes for which the organization was granted tax-exempt status. For a § 501(c)(3) organization, these are charitable, religious, educational, scientific, etc.

See Financial Assistance Policy (FAP).

A FAP, sometimes referred to as a “charity care policy,” is a policy describing how the organization will provide financial assistance at its hospital(s) and other facilities, if any. Financial assistance includes free or discounted health services provided to persons who meet the organization’s criteria for financial assistance and are unable to pay for all or a portion of the services. Financial assistance doesn’t include:

• Bad debt or uncollectible charges that the organization recorded as revenue but wrote off due to a patient’s failure to pay;


• The difference between the cost of care provided under Medicaid or other means-tested government programs or under Medicare and the revenue derived therefrom;


• Self-pay or prompt pay discounts; or


• Contractual adjustments with any third-party payers.

1. The conduct of a trade or business that is regularly carried on;
2. Activities substantially related to the accomplishment of the organization’s exempt purposes (other than by raising funds);
3. Solicitation campaigns that generate only contributions, which may involve gifts of goods or services from the organization of only nominal value, or sweepstakes, lotteries, or raffles in which the names of contributors or other respondents are entered in a drawing for prizes of only nominal value; and
4. Gaming.

Note: The instructions for Part III specify a key difference from GAAP: the value of donated services and facilities cannot be included in the financial totals on Form 990, even if GAAP allows or requires it.

A communication is generally not a grassroots lobbying communication unless (in addition to referring to specific legislation and reflecting a view on that legislation) it encourages recipients to take action about the specific legislation.

A communication encourages a recipient to take action when it:

1. States that the recipient should contact legislators;
2. States a legislator’s address, phone number, or similar information;
3. Provides a petition, tear-off postcard, or similar material for the recipient to send to a legislator; or
4. Specifically identifies one or more legislators who:
   
   1. Will vote on legislation;
   2. Opposes the communication’s view on the legislation;
   3. Is undecided about the legislation;
   4. Is the recipient’s representative in the legislature; orIs a member of the legislative committee that will consider the legislation.
   
   A communication described in item 4, earlier, is generally grassroots lobbying only if, in addition to referring to and reflecting a view on specific legislation, it is a communication that can’t meet the full and fair exposition test as nonpartisan analysis, study, or research.
   
   

   Note: This term is not included in the official IRS glossary. The definition is taken from the Instructions for Schedule C (Form 990).

A written plan that a hospital facility adopts to address the significant community health needs identified in its most recent Community Health Needs Assessment (CHNA).

Source: Treasury Regulation § 1.501(r)-3(c)

To be compliant, the written plan must:

• Describe how the hospital plans to address each significant health need.


• For any need the hospital does not intend to address, it must explain why.


• Be formally adopted by an authorized governing body of the hospital.


• Be made widely available to the public.

1. The member wasn’t compensated as an officer or other employee of the organization or of a related organization (see the Instructions for Schedule R (Form 990), Related Organizations and Unrelated Partnerships), except as provided in the religious exception discussed in the instructions for Form 990, Part VI.


2. The member didn’t receive total compensation or other payments exceeding $10,000 during the organization’s tax year from the organization or from related organizations as an independent contractor, other than reasonable compensation for services provided in the capacity as a member of the governing body. For example, a person who receives reasonable expense reimbursements and reasonable compensation as a director of the organization doesn’t cease to be independent merely because he or she also received payments of $7,500 from the organization for other arrangements.


3. Neither the member, nor any family member of the member, was involved in a transaction with the organization (whether directly or indirectly through affiliation with another organization) required to be reported on Schedule L (Form 990), Transactions With Interested Persons, for the organization’s tax year.


4. Neither the member, nor any family member of the member, was involved in a transaction with a taxable or tax-exempt related organization of a type and amount that would be reportable on Schedule L (Form 990) if required to be filed by the related organization.

A member of the governing body isn’t considered to lack independence merely because of any of the following circumstances:

1. The member is a donor to the organization, regardless of the amount of the contribution.


2. The member has taken a bona fide vow of poverty and either:
   
   1. Receives compensation as an agent of a religious order or a § 501(d) religious or apostolic organization, but only under circumstances in which the member doesn’t receive taxable income (for example, Rev. Rul. 77-290, 1977-2 C.B. 26; and Rev. Rul. 80-332, 1980-2 C.B. 34); or
   
   
   2. Belongs to a religious order that receives sponsorship or payments from the organization that don’t constitute taxable income to the member.
3. The member receives financial benefits from the organization solely in the capacity of being a member of the charitable or other class served by the organization in the exercise of its exempt function, such as being a member of a § 501(c)(6) organization, so long as the financial benefits comply with the organization’s terms of membership.

For the purposes of Form 990, an “interested person” is an individual or entity that has a specific relationship with the organization, requiring closer scrutiny of any transactions between them. The term is broader than “disqualified person” and its exact meaning depends on the type of transaction being reported on Schedule L (Form 990). In general, it can include:

• Any disqualified person under § 4958 (a person with substantial influence over the organization during the lookback period, their family members, and their 35% controlled entities).


• The creator or founder of the organization.


• A substantial contributor.


• A current or former officer, director, trustee, or key employee.


• A family member of any of the above individuals.


• A 35% controlled entity of one or more of the above persons.

A transaction in which an insider (a person who has a special relationship with an organization, such as an officer, director, or key employee) improperly benefits from the organization’s income or assets. Any part of an organization’s net earnings that inures to the benefit of an insider is a violation of the organizational test under § 501(c)(3) and can result in revocation of tax-exempt status.

1. $150,000 Test. Receives reportable compensation from the organization and all related organizations in excess of $150,000 for the calendar year ending with or within the organization’s tax year.


2. Responsibility Test. The employee:
   1. Has responsibilities, powers, or influence over the organization as a whole, similar to those of officers, directors, or trustees;
   
   
   2. Manages a discrete segment or activity of the organization that represents 10% or more of the activities, assets, income, or expenses of the organization, as compared to the organization as a whole; or
   
   
   3. Has or shares authority to control or determine 10% or more of the organization’s capital expenditures, operating budget, or compensation for employees.
   
   
3. Top 20 Test. Is one of the 20 employees (that satisfy the $150,000 Test and Responsibility Test) with the highest reportable compensation from the organization and related organizations for the calendar year ending with or within the organization’s tax year.

A term used in the Form 990 instructions to define the specific individuals and entities whose ownership stakes are combined to determine if an organization is a “35% controlled entity.” A listed person includes:

• An officer, director, trustee, or key employee (current or former).


• The creator or founder of the organization.


• A substantial contributor.


• A family member of any of the individuals listed above.

For purposes of Form 990, Part VI, any person who, pursuant to a provision of the organization’s governing documents or applicable state law, has the right to participate in the organization’s governance or to receive distributions of income or assets from the organization.

1. Isn’t exempt from tax under § 501(a).
2. All of its unexpired interests are devoted to charitable purposes.
3. A charitable deduction was allowed for contributions to the trust under § 170, § 545(b)(2), § 642(c), § 2055, § 2106(a)(2), or § 2522, or for amounts paid by or permanently set aside by the trust under § 642(c)

A parachute payment is any payment in the nature of compensation to (or for the benefit of) a covered employee if the payment:

• Is contingent on such employee’s separation from employment with the employer, and


• Has an aggregate present value that equals or exceeds three times the base amount.

PCAOB independence standards. The standards set forth by the Public Company Accounting Oversight Board (PCAOB) requiring a registered public accounting firm and its associated persons to be independent of the firm’s audit client throughout the audit and professional engagement period. Independence includes satisfying the independence criteria applicable to the engagement set out in the rules and standards of the PCAOB.

As defined in § 4965(e), a prohibited tax shelter transaction is any transaction that is either a “listed transaction” or a “prohibited reportable transaction.”

• A listed transaction is a transaction that is the same as or substantially similar to one that the IRS has determined to be a tax avoidance transaction and identified by notice, regulation, or other form of published guidance.


• A prohibited reportable transaction is a confidential transaction or a transaction with contractual protection.

1. All property financed by the bond issue is to be owned by a § 501(c)(3) organization or a governmental unit.
2. At least 95% of net proceeds of the bond issue are used either by a governmental unit or a § 501(c)(3) organization in activities that aren’t unrelated trades or businesses (determined by applying § 513).

1. The entire interest of the donor.
2. A remainder interest.
3. A restriction (such as an easement), granted in perpetuity, on the use which may be made of the real property.

A “qualified organization” means an organization which is:

1. A governmental unit described in § 170(c)(1),
2. A publicly supported charitable organization described in § 509(a)(1) and § 170(b)(1)(A)(vi) or § 509(a)(2) (see the instructions for Parts II and III of Schedule A (Form 990)), or
3. A supporting organization described in § 501(c)(3) and § 509(a)(3) that is controlled by a governmental unit or a publicly supported charitable organization.

In addition, a qualified organization must have a commitment to protect the conservation purposes of a qualified conservation contribution, and have the resources to enforce the restrictions.

A “conservation purpose” means:

1. The preservation of land areas for outdoor recreation by, or for the education of, the general public;
2. The protection of a relatively natural habitat of fish, wildlife, plants, or similar ecosystems;
3. The preservation of open space (including farm and forest land) where such preservation will yield a significant public benefit and is for the scenic enjoyment of the general public or is pursuant to a clearly delineated federal, state, or local governmental conservation policy; or
4. The preservation of a historically important land area or a certified historic structure.

See § 170(h) for additional information, including special rules about the conservation purpose requirement for buildings in registered historic districts. See also Conservation easement.

A “qualified health plan” (QHP) is an insurance plan that is certified by the Health Insurance Marketplace, provides essential health benefits, follows established limits on cost-sharing (like deductibles, copayments, and out-of-pocket maximums), and meets other requirements under the Affordable Care Act (ACA).

This term refers to the specific types of investments that a Section 501(c)(21) Black Lung Benefit Trust is permitted to hold, as defined in IRC section 501(c)(21)(D)(ii). These include:

• Public debt securities of the United States.


• Obligations of a State or local government which are not in default as to principal or interest.


• Time or demand deposits in a bank (as defined in section 581) or an insured credit union (within the meaning of section 101(7) of the Federal Credit Union Act, 12 U.S.C. 1752(7)) located in the United States.

• It limits its exempt function to the selection process relating solely to any state or local public office or office in a state or local political organization.
• It is required under a state law to report to a state agency (and does report) information that would otherwise be required to be reported on Form 8872, Political Organization Report of Contributions and Expenditures, or it is required to report under state law (and does report) at least the following information:
  
  1. The name and address of every person who contributes a total of $500 or more during the calendar year and the amount of each contribution.
  2. The name and address of every person to whom the organization makes expenditures aggregating $800 or more during the calendar year, and the amount of each expenditure.
  3. Any additional information specified in § 527(j)(3), if state law requires the reporting of that information to the state agency.


• The state agency makes the reports filed by the organization publicly available.
• The organization makes the reports filed with the state agency publicly available in the manner described in § 6104(d).
• No federal candidate or office holder controls or materially participates in the direction of the organization, solicits contributions to the organization, or directs any of the organization’s disbursements

• Parent: an organization that controls the filing organization.
• Subsidiary: an organization controlled by the filing organization.
• Brother/Sister: an organization controlled by the same person or persons that control the filing organization.
  However, if the filing organization is a trust that has a bank or financial institution trustee that is also the trustee of another trust, the other trust isn’t a Brother/Sister related organization of the filing organization on the ground of common control by the bank or financial institution trustee.


• Supporting/Supported: an organization that claims to be at any time during the tax year, or that is classified by the IRS at any time during the tax year, as:
  
  • a supporting organization of the filing organization within the meaning of § 509(a)(3), if the filing organization is a supported organization within the meaning of § 509(f)(3); or
  • a supported organization, if the filing organization is a supporting organization.


• Sponsoring Organization of a VEBA: an organization that establishes or maintains a § 501(c)(9) voluntary employees’ beneficiary association (VEBA) during the tax year.
  A sponsoring organization of a VEBA also includes an employee organization, association, committee, joint board of trustees, or other similar group of representatives of the parties which establish or maintain a VEBA. Although a VEBA must report a sponsoring organization as a related organization, a sponsoring organization shouldn’t report a VEBA as a related organization, unless the VEBA is related to the sponsoring organization in some other capacity described in this definition.


• Contributing Employer of a VEBA: an employer that makes a contribution or contributions to the VEBA during the tax year.
  Although a VEBA must report a contributing employer as a related organization, a contributing employer shouldn’t report a VEBA as a related organization, unless the VEBA is related to the contributing employer in some other capacity described in this definition.

The organization must determine its related organizations for purposes of completing Form 990, Parts VI (Governance), VII (Compensation), VIII (Statement of Revenue), and X (Balance Sheet); Schedule D (Form 990); Schedule J (Form 990); and Schedule R (Form 990). See the instructions for those parts and schedules for related organization reporting requirements.

Remuneration means wages (as defined in § 3401(a)). Remuneration also includes amounts required to be included in gross income under § 457(f). Remuneration shall be treated as paid when there is no substantial risk of forfeiture (within the meaning of § 457(f)(3)(B)) of the rights to such remuneration.

1. One or more dispositions during the organization’s tax year, amounting to more than 25% of the FMV of the organization’s net assets as of the beginning of its tax year; or
2. One of a series of related dispositions or events begun in a prior year that, when combined, comprise more than 25% of the FMV of the organization’s net assets as of the beginning of the tax year when the first disposition in the series was made. Whether a significant disposition of net assets occurred through a series of related dispositions depends on the facts and circumstances in each case.

Examples of the types of transactions that are “a significant disposition of net assets” required to be reported on Schedule N (Form 990), Liquidation, Termination, Dissolution, or Significant Disposition of Assets, Part II, include:

• Taxable or tax-free sales or exchanges of exempt assets for cash or other consideration (a social club described in § 501(c)(7) selling land or an exempt organization selling assets it had used to further its exempt purposes);
• Sales, contributions, or other transfers of assets to establish or maintain a partnership, joint venture, or corporation (for-profit or nonprofit), whether or not the sales or transfers are governed by § 721 or § 351, and whether or not the transferor received an ownership interest in exchange for the transfer;
• Sales of assets by a partnership or joint venture in which the exempt partner has an ownership interest; and
• Transfers of assets pursuant to a reorganization in which the organization is a surviving entity.

The following situations aren’t considered significant dispositions of net assets for purposes of Schedule N, Part II:

• The change in composition of publicly traded securities held in an exempt organization’s passive investment portfolio.
• Asset sales made in the ordinary course of the organization’s exempt activities to accomplish the organization’s exempt purposes (for example, gross sales of inventory).
• Grants or other assistance made in the ordinary course of the organization’s exempt activities to accomplish its exempt purposes (for example, the regular charitable distributions of a United Way or other federated fundraising organization).
• A decrease in the value of net assets due to market fluctuation in the value of assets held by the organization.
• Transfers to a disregarded entity of which the organization is the sole member.

• Described in § 170(c), other than governmental units described in § 170(c)(1) and without regard to § 170(c)(2)(A).
• Not a private foundation as defined in § 509(a).
• Maintains one or more donor advised funds.

• Type I: A supporting organization that is operated, supervised, or controlled by one or more supported organizations. The relationship of a Type I supporting organization with its supported organization(s) is comparable to that of a parent-subsidiary relationship.


• Type II: A supporting organization supervised or controlled in connection with one or more supported organizations is a Type II supporting organization. A Type II supporting organization is controlled or managed by the same persons that control or manage its supported organization(s).


• Type III:A supporting organization that is operated in connection with one or more supported organizations is a Type III supporting organization. A Type III supporting organization is further considered either functionally integrated with its supported organization(s) or not functionally integrated with its supported organization(s) (Type III other).

Note: While UBI figures are summarized on Form 990 for transparency, the detailed calculation and tax payment are handled on a separate return, Form 990-T. This return is required if the organization’s gross unrelated business income is $1,000 or more for the year.

• Reimbursement of expenses under a reimbursement or other expense allowance arrangement in which there is adequate accounting to the organization,
• Working condition fringe benefits described in § 132,
• Liability insurance coverage for acts performed on behalf of the exempt organization, and
• De minimis fringe benefits.

A policy that encourages staff and volunteers to come forward with credible information on illegal practices or violations of adopted policies, specifies that the organization will protect the individual from retaliation, and identifies to whom such information can be reported.