Form 990 Part IV

Part IV

Checklist of Required Schedules

Part IV of Form 990 is a critical section of the return. Its purpose is to guide an organization through a series of questions to determine which supplemental schedules (from Schedule A to Schedule R) it is required to complete.

Answering “Yes” to one of these questions generally triggers a filing requirement for a specific schedule, making this part essential for ensuring a complete and accurate return.

Line	Question	Line Instructions (from 2024)
Form 990 Part IV Line 1	1. Is the organization described in § 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule A. Schedule A	Answer "Yes" if the organization is a §501(c)(3) organization that isn't a private foundation. Answer "Yes" if the organization claims §501(c)(3) status but hasn't yet filed a Form 1023 or Form 1023-EZ application or received a determination letter recognizing its §501(c)(3) status. All other organizations answer "No".
Form 990 Part IV Line 2	2. Is the organization required to complete Schedule B, Schedule of Contributors? Schedule B	Answer "Yes" if any of the following are satisfied. A §501(c)(3) organization met the 33¹⁄₃% support test of the regulations under §509(a)(1) and §170(b)(1)(A)(vi); checks the box on Schedule A (Form 990), Part II, line 13, 16a, or 16b; and received from any one contributor, during the year, contributions of the greater of $5,000 (in money or property) or 2% of the amount on Form 990, Part VIII, line 1h. A §501(c)(3) organization didn't meet the 33¹⁄₃% support test of the regulations under §509(a)(1) and §170(b)(1)(A)(vi), and received during the year contributions of $5,000 or more from any one contributor. A §501(c)(7), §501(c)(8), or §501(c)(10) organization received, during the year, (a) contributions of any amount for use exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals; or (b) contributions of $5,000 or more not exclusively for such purposes from any one contributor. Any other organization that received, during the year, contributions of $5,000 or more from any one contributor.
Form 990 Part IV Line 3	3. Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I. Schedule C, Part I	All organizations must answer this question, even if they aren't subject to a prohibition against political campaign activities. Answer "Yes" whether the activity was conducted directly or indirectly through a disregarded entity or a joint venture or other arrangement treated as a partnership for federal income tax purposes and in which the organization is an owner.
Form 990 Part IV Line 4	4. §501(c)(3) organizations. Did the organization engage in lobbying activities, or have a §501(h) election in effect during the tax year? If “Yes,” complete Schedule C, Part II. Schedule C, Part II	Complete only if the organization is a §501(c)(3) organization. Other organizations leave this line blank. Answer “Yes” if the organization engaged in lobbying activities or had a §501(h) election in effect during the tax year. All §501(c)(3) organizations that had a §501(h) election in effect during the tax year must complete Schedule C (Form 990), Part II-A, whether or not they engaged in lobbying activities during the tax year.
Form 990 Part IV Line 5	5. Is the organization a §501(c)(4), §501(c)(5), or §501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III. Schedule C, Part III	Answer "Yes" only if the organization is a §501(c)(4), §501(c)(5), or §501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19, 1998-1 C.B. 547. Other organizations answer "No".
Form 990 Part IV Line 6	6. Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I. Schedule D, Part I	Answer "Yes" if the organization maintained at any time during the organization's tax year a donor advised fund or another similar fund or account (that is, any account over which the donor or a person appointed by the donor had advisory privileges over the use or investment of any portion of the account, but which isn't a donor advised fund). Examples of other similar funds or accounts include, but aren't limited to, the types of funds or accounts described as exceptions to the Glossary definition of a donor advised fund.
Form 990 Part IV Line 7	7. Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II. Schedule D, Part II	Answer "Yes" if the organization received or held any conservation easement at any time during the year, regardless of how the organization acquired the easement or whether a charitable deduction was claimed by a donor of the easement.
Form 990 Part IV Line 8	8. Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III. Schedule D, Part III	Answer "Yes" if, at any time during the year, the organization maintained collections of works of art, historical treasures, and other similar assets as described in ASC 958-360-45, whether or not the organization reported revenue and assets related to such collections in its financial statements.
Form 990 Part IV Line 9	9. Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV. Schedule D, Part IV	Answer "Yes" if, at any time during the organization's tax year, the organization (1) had an escrow or custodial account; (2) provided credit counseling services and/or debt management plan services, such as credit repair or debt negotiations; or (3) acted as an agent, trustee, custodian, or other intermediary for contributions or other assets not included in Part X.
Form 990 Part IV Line 10	10. Did the organization, directly or through a related organization, hold assets in donor-restricted endowments or in quasi-endowments? If "Yes," complete Schedule D, Part V. Schedule D, Part V	Answer "Yes" if the organization, a related organization, or an organization formed and maintained exclusively to further one or more exempt purposes of the organization (such as a foundation formed and maintained exclusively to hold endowment funds to provide scholarships and other funds for a college or university described within §501(c)(3)) held assets in donor-restricted endowment funds, board designated (quasi), or endowment funds at any time during the year, whether or not the organization follows ASC 958, or reports endowment funds in Part X, line 31. Form 990, Part X, Line 31
Form 990 Part IV Line 11	11. If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If “Yes,” complete Schedule D, Part VI. Schedule D, Part VI Did the organization report an amount for investments—other securities in Part X, line 12, that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VII. Schedule D, Part VII Did the organization report an amount for investments—program related in Part X, line 13, that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII. Schedule D, Part VIII Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX. Schedule D, Part IX Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X. Schedule D, Part X Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X. Schedule D, Part X	Answer "Yes" if the organization reported an amount for land, buildings, equipment, or leasehold improvements on Part X, line 10; reported an amount for other liabilities on Part X, line 25; or if its financial statements for the tax year included a footnote that addresses its liability for uncertain tax positions under FIN 48 (FASB ASC 740) (including a statement that the organization had no liability for uncertain tax positions). Also, answer "Yes" if the organization reported in Part X an amount for investments—other securities, investments—program related, or other assets, on any of line 12, 13, or 15, that is 5% or more of the total assets reported on Part X, line 16. Form 990, Part X, Line 10 Form 990, Part X, Line 12 Form 990, Part X, Line 13 Form 990, Part X, Line 15 Form 990, Part X, Line 16 Form 990, Part X, Line 25
Form 990 Part IV Line 12a	12a. Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII. Schedule D, Part XI Schedule D, Part XII	Answer "Yes" if the organization received separate, independent audited financial statements for the year for which it is completing this return, or if the organization is reporting for a short year that is included in, but not identical to, the period for which the audited financial statements were obtained. All other organizations answer "No". Answer "No" if the organization was included in consolidated audited financial statements, unless the organization also received separate audited financial statements. An accountant's compilation or review of financial statements isn't considered to be an audit and doesn't produce audited financial statements.
Form 990 Part IV Line 12b	12b. Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional. Schedule D, Part XI Schedule D, Part XII	Answer "Yes" if the organization was included in consolidated, independent audited financial statements for the year for which it is completing this return. All other organizations answer "No". Answer "Yes" if the organization is reporting for a short year that is included in, but not identical to, the period for which the audited financial statements were obtained.
Form 990 Part IV Line 13	13. Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E. Schedule E	Answer "Yes" if the organization checked the box on Schedule A (Form 990), Part I, line 2, indicating that it is a school. Schedule A
Form 990 Part IV Line 14a	14a. Did the organization maintain an office, employees, or agents outside of the United States?	Answer "Yes" on line 14a if the organization maintained an office, or had employees or agents, or independent contractors outside the United States.
Form 990 Part IV Line 14b	14b. Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV. Schedule F, Part I Schedule F, Part IV	Answer "Yes" on line 14b if the organization had aggregate revenue or expenses of more than $10,000 from or attributable to grantmaking, fundraising activities, business, investment, and program service activities outside the United States, or if the book value of the organization's aggregate investments in foreign partnerships, foreign corporations, and other foreign entities was $100,000 or more at any time during the tax year.
Form 990 Part IV Line 15	15. Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If "Yes," complete Schedule F, Parts II and IV. Schedule F, Part II Schedule F, Part IV	Answer "Yes" if the organization reported on Part IX, line 3, column (A), more than $5,000 of grants and other assistance to any foreign organization or entity (including a foreign government), or to a domestic organization or domestic individual for the purpose of providing grants or other assistance to a designated foreign organization or organizations.
Form 990 Part IV Line 16	16. Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV. Schedule F, Part III Schedule F, Part IV	Answer "Yes" if the organization reported on Part IX, line 3, column (A), more than $5,000 of aggregate grants and other assistance to foreign individuals, or to domestic organizations or domestic individuals for the purpose of providing grants or other assistance to a designated foreign individual or individuals. Form 990, Part IX, Line 3
Form 990 Part IV Line 17	17. Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. Schedule G, Part I	Answer "Yes" on line 17 if the total amount reported for professional fundraising services in Part IX (line 11e, plus the portion of the line 6 amount attributable to professional fundraising services) exceeds $15,000. Form 990, Part IX, Line 6 Form 990, Part IX, Line 11e
Form 990 Part IV Line 18	18. Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II. Schedule G, Part II	Answer "Yes" on line 18 if the sum of the amounts reported on lines 1c and 8a of Form 990, Part VIII, exceeds $15,000. Form 990, Part VIII, Line 1c Form 990, Part VIII, Line 8a
Form 990 Part IV Line 19	19. Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III. Schedule G, Part III	An organization that answers "No" [to lines 17 or 18] should consider whether to complete Schedule G (Form 990) in order to report its fundraising activities or gaming activities for state or other reporting purposes.
Form 990 Part IV Line 20a	20a. Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H. Schedule H	Answer "Yes" if the organization, directly or indirectly through a disregarded entity or joint venture treated as a partnership for federal income tax purposes, operated one or more hospital facilities at any time during the tax year.
Form 990 Part IV Line 20b	20b. If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?	If the organization operated one or more hospital facilities at any time during the tax year, then it must attach a copy of its most recent audited financial statements. If the organization was included in consolidated audited financial statements but not separate audited financial statements for the tax year, then it must attach a copy of the consolidated financial statements, including details of consolidation (whether or not audited).
Form 990 Part IV Line 21	21. Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II. Schedule I, Part I Schedule I, Part II	Answer “Yes” if the organization reported on Part IX, line 1, column (A), more than $5,000 of grants and other assistance to any domestic organization, or to any domestic government. For instance, answer “No” if the organization made a $4,000 grant to each of two domestic organizations and no other grants. Don't report grants or other assistance provided to domestic organizations or domestic governments for the purpose of providing grants or other assistance to designated foreign organizations or foreign individuals. §501(c)(21) trusts. Use Schedule I (Form 990), Grants and Other Assistance to Organizations, Governments, and Individuals in the United States, to report amounts over $5,000 paid by the trust (1) to the Federal Black Lung Disability Trust Fund pursuant to section 3(b)(3) of Public Law 95-227, or (2) for insurance exclusively covering liabilities under §501(c)(21)(A)(i)(I) and §501(c)(21)(A)(i)(IV). For details, see Regulations section 1.501(c)(21)-1(d).
Form 990 Part IV Line 22	22. Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III. Schedule I, Part I Schedule I, Part III	Answer “Yes” if the organization reported on Part IX, line 2, column (A), more than $5,000 of aggregate grants and other assistance to or for domestic individuals. Don't report grants or other assistance provided to or for domestic individuals for the purpose of providing grants or other assistance to designated foreign organizations or foreign individuals. §501(c)(21) trusts. Use Schedule I (Form 990) to report amounts over $5,000 paid by the black lung trust to or for the benefit of miners or their beneficiaries other than amounts included on line 21. Such payments could include direct payment of medical bills, etc., authorized by the Act and accident and health benefits for retired miners and their spouses and dependents.
Form 990 Part IV Line 23	23. Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J. Schedule J	Answer "Yes" if the organization: listed in Part VII a former officer, director, trustee, key employee, or highest compensated employee; or reported for any person listed in Part VII more than $150,000 of reportable compensation and other compensation. Also answer "Yes" if...the filing organization had knowledge that any person listed in Part VII, Section A, received or accrued compensation from an unrelated organization for services rendered to the filing organization.
Form 990 Part IV Line 24a	24a. Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete Schedule K. If "No," go to line 25a. Schedule K	Answer "Yes" and complete Schedule K (Form 990) for each tax-exempt bond issued by or for the benefit of the organization after December 31, 2002 (including refunding bonds), with an outstanding principal amount of more than $100,000 as of the last day of the organization's tax year.
Form 990 Part IV Line 24b	24b. Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	For purposes of line 24b, the organization need not include the following as investments of proceeds: any investment of proceeds relating to a reasonably required reserve or replacement fund as described in §148(d); any investment of proceeds properly characterized as replacement proceeds as defined in Regulations section 1.148-1(c); or any investment of net proceeds relating to a refunding escrow as defined in Regulations section 1.148-1(b).
Form 990 Part IV Line 24c	24c. Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	For purposes of line 24c, the organization is treated as maintaining an escrow account if such account is maintained by a trustee for tax-exempt bonds issued for the benefit of the organization.
Form 990 Part IV Line 24d	24d. Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?	Answer "Yes" if the organization has received a letter ruling that its obligations were issued on behalf of a state or local governmental unit; meets the conditions for issuing tax-exempt bonds as set forth in Rev. Rul. 63-20, 1963-1 C.B. 24 (see Rev. Proc. 82-26, 1982-1 C.B. 476); or is a constituted authority organized by a state or local governmental unit to issue tax-exempt bonds in order to further public purposes (see Rev. Rul. 57-187, 1957-1 C.B. 65).
Form 990 Part IV Line 25a	25a. Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I. Schedule L, Part I	Complete lines 25a and 25b only if the organization is a §501(c)(3), §501(c)(4), or §501(c)(29) organization. If the organization isn't described in §501(c)(3), §501(c)(4), or §501(c)(29), skip lines 25a and 25b and leave them blank.
Form 990 Part IV Line 25b	25b. Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I. Schedule L, Part I	On line 25b, answer "Yes" if the organization became aware, prior to filing this return, that it engaged in an excess benefit transaction with a disqualified person in a prior year, and if the transaction hasn't been reported on any of the organization's prior Forms 990 or 990-EZ.
Form 990 Part IV Line 26	26. Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II. Schedule L, Part II	All organizations must answer these questions. The organization should review carefully the instructions for Schedule L (Form 990), Parts II-IV, before answering these questions and completing Schedule L (Form 990).
Form 990 Part IV Line 27	27. Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons? If "Yes," complete Schedule L, Part III. Schedule L, Part III	All organizations must answer these questions. The organization should review carefully the instructions for Schedule L (Form 990), Parts II-IV, before answering these questions and completing Schedule L (Form 990).
Form 990 Part IV Line 28	28. Was the organization a party to a business transaction with one of the following parties? (See the Schedule L, Part IV, instructions for applicable filing thresholds, conditions, and exceptions).	All organizations must answer these questions. The organization should review carefully the instructions for Schedule L (Form 990), Parts II-IV, before answering these questions and completing Schedule L (Form 990).
Form 990 Part IV Line 28c	28c. 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If “Yes,” complete Schedule L, Part IV. Schedule L, Part IV Note: Schedule L, Part IV, Business Transactions Involving Interested Persons	Note: info for Part IV, Line 28c Reporting on Schedule L, Part IV is required for business transactions with a 35% controlled entity if payment thresholds are met. Reporting is triggered if: Total payments between your organization and the entity for the tax year exceed $100,000. A single transaction exceeds the greater of $10,000 or 1% of your organization's total revenue. Your organization invested $10,000 or more in a joint venture with the entity.
Form 990 Part IV Line 29	29. Did the organization receive more than $25,000 in noncash contributions? If "Yes," complete Schedule M. Schedule M	The organization is required to answer "Yes" on line 29 if it received during the year more than $25,000 in fair market value (FMV) of donations, gifts, grants, or other contributions of property other than cash, regardless of the manner received (such as for use in a charity auction). Don't include contributions of services or use of facilities.
Form 990 Part IV Line 30	30. Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M. Schedule M	The organization is required to answer "Yes" on line 30 if during the year it received as a donation, gift, grant, or other contribution: any work of art, historical treasure, historical artifact, scientific specimen, archaeological artifact, or similar asset, including a fractional interest, regardless of amount or whether the organization maintains collections of such items; or any qualified conservation contributions regardless of whether the contributor claimed a charitable contribution deduction for such contribution.
Form 990 Part IV Line 31	31. Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I. Schedule N, Part I	The organization must answer "Yes" if it liquidated, terminated, dissolved, ceased operations, or engaged in a significant disposition of net assets during the year. Organizations that answer "Yes" on either of these questions [line 31 or 32] must also check the box in Part I, line 2, and complete Schedule N (Form 990), Part I or II. Form 990, Part I, Line 2
Form 990 Part IV Line 32	32. Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II. Schedule N, Part II	The organization must answer "Yes" if it liquidated, terminated, dissolved, ceased operations, or engaged in a significant disposition of net assets during the year. Organizations that answer "Yes" on either of these questions [line 31 or 32] must also check the box in Part I, line 2, and complete Schedule N (Form 990), Part I or II. Form 990, Part I, Line 2
Form 990 Part IV Line 33	33. Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I. Schedule R, Part I	An organization that answers "Yes" on line 33 or 34 must enter its disregarded entities and related organizations on Schedule R (Form 990) and provide specified information regarding such organizations. Report disregarded entities on Schedule R (Form 990), Part I.
Form 990 Part IV Line 34	34. Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1. Schedule R, Part II Schedule R, Part III Schedule R, Part IV Schedule R, Part V, Line 1	An organization that answers "Yes" on line 33 or 34 must enter its disregarded entities and related organizations on Schedule R (Form 990) and provide specified information regarding such organizations. Report related tax-exempt organizations on Part II; related organizations taxable as partnerships on Part III; and any related organizations taxable as C or S corporations or trusts on Part IV.
Form 990 Part IV Line 35a	35a. Did the organization have a controlled entity within the meaning of §512(b)(13)?	If an organization was a controlled entity of the filing organization under section 512(b)(13) during the tax year, the filing organization must answer "Yes" on line 35a.
Form 990 Part IV Line 35b	35b. If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of §512(b)(13)? If "Yes," complete Schedule R, Part V, line 2. Schedule R, Part V, Line 2	It must answer "Yes" on line 35b and complete Schedule R (Form 990), Part V, line 2, if it either (1) received or accrued from its controlled entity any interest, annuities, royalties, or rent, regardless of amount, during the tax year; or (2) engaged in another type of transaction (see Schedule R (Form 990) for a list of transactions) with the controlled entity, if the amounts involved during the tax year for that type of transaction exceeded $50,000.
Form 990 Part IV Line 36	36. §501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2. Schedule R, Part V, Line 2	Complete line 36 only if the organization is a §501(c)(3) organization and engaged in a transaction over $50,000 during the tax year with a related organization that was tax exempt under a section other than §501(c)(3). All other organizations leave this line blank and go to line 37.
Form 990 Part IV Line 37	37. Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI. Schedule R, Part VI	Answer "Yes" if, at any time during the year, the organization conducted more than 5% of its activities, measured by total gross revenue for the tax year or total assets of the organization at the end of its tax year, whichever is greater, through an unrelated organization that is treated as a partnership for federal income tax purposes, and in which the organization was a partner or member at any time during the tax year.
Form 990 Part IV Line 38	38. Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note: All Form 990 filers are required to complete Schedule O. Schedule O	Answer "Yes" if the organization completed Schedule O (Form 990). Schedule O (Form 990) must be completed and filed by all organizations that file Form 990, and provide narrative responses to certain questions.

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