What is Part XI Reconciliation of Net Assets, line 10 (net assets)?
100
Threshold that mandates filling form 990-T
What is $1,000 of gross income?
100
Telephone expense
What is line 13, office expenses?
100
Charitable deduction is limited to 30% of AGI for cash gifts
what is a PF?
200
Schedule G
What is more than $15,000 total of fundraising event gross income and contributions?
200
Part III expenses
What is part IX, Functional expenses 25(b), (total program expenses)?
200
The limitation for deduction of charitable contributions? (corp)
What is 10% of UBTI?
200
Property insurance
What is line 16, occupancy?
200
Have to file a 990-PF return
What is a PF AND a POF?
300
Schedule M
What is $25,000 non-cash contributions?
300
Schedule M, total
What is Part VIII Statement of Revenue, line 1g?
300
This credit is commonly found on schedules K-1 from partnerships and may be eligible for either credit OR deduction treatment
What is the Foreign tax credit?
300
Postage
What is line 13, office expenses?
300
Excise tax on 1-2% of investment income
What is a PF AND a POF?
400
990, Compared to a 990EZ (2 parts)
what is gross receipts greater than or equal to $200,000 or (2) total assets greater than or equal to $500,000?*
*with exceptions (controlling orgs)
400
Part IX Statement of Functional Expenses, line 5 (calendar year)
What is Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated, Independent Contractors, column (D) & (F)- for officers & directors?
400
A payment received from a person engaged in a trade or business when there is no arrangement for expectation of a substantial return benefit other than use of acknowledgement of the payor's name or logo.
What is a qualified sponsorship payment?
400
Payroll taxes for officers
What is line 10, payroll taxes?
400
Can do lobbying
What is a PC?
500
The threshold over which property is considered to be "substantially all" used for exempt purposes and therefore avoids debt financed treatment?
What is 85%?
500
990T, line 13
What is Part VIII Statement of Revenue, line 12 (c)?
500
The amount of time required to pass after acquisition indebtedness is paid off to avoid the taint of debt financed property on its disposition
What is 12 months?
500
Donated Accounting Fees
Where is.. Not on there! (or Part XI- line 6)?
500
Has a 3⅓% FMV of investment assets minimum distribution requirement