Form Schedule D (Form 9 Schedule D (Form 9 Supplemental Financial Statements

2008 Schedule D (Form 990), Supplemental Financial Statements
Purpose: This is the first circulated draft for your review and comments
of the 2008 Schedule D (Form 990), Supplemental Financial Statements.
TPCC Meeting: None, but one may be arranged if requested.
Instructions: The instructions will be circulated at a later date.
Prior Version: None.
Other Products: Circulations of draft tax forms, instructions, notices, and
publications are posted at: http://taxforms.web.irs.gov/Circulations/index.htm
Comments: Please email, fax, call, or mail any comments by March 17, 2008,
to me and email the form’s reviewer, Johnny Cervantes, at
Johnny.Cervantes@irs.gov.
Myron Bruce Lewis
Tax Law Specialist
SE:W:CAR:MP:T:T:FP
NCFB C6-147
Phone: 202-283-0662
Fax: 202-283-4759
Email: Myron.Bruce.Lewis@irs.gov

Major Changes- 2008 Schedule D (Form 990), Supplemental Financial
Statements:
This is a new schedule reflecting revised information reporting requirements for Exempt
Organizations.

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Date

I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE D (FORM 990 or 990-EZ), PAGE 1 of 6
PRINTS: HEAD to HEAD
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ") x 835 mm (327⁄8 ),
PERFORATE: ON FOLD
FOLDED TO: 216 mm (81⁄2 ") x 279 mm (11")

Action

Revised proofs
requested

SCHEDULE D
(Form 990)

Supplemental Financial Statements

Department of the Treasury
Internal Revenue Service

To be completed by organizations that answered “Yes,” to
Form 990, Part IV, lines 6, 7, 8, 9, 10, 11, or 12.

OMB No. 1545-0047

Name of the organization

5
6

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts (Complete if
the organization answered “Yes” to Form 990, Part IV, line 6)

2

a
b
c
d
3
4
5
6
7
8
9

(b) Funds and Other Accounts

Total number at end of year
Contributions to (during year)
Grants from (during year)
Aggregate value at end of year
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization’s property, subject to the organization’s exclusive legal control?
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be
used only for charitable purposes and not for the benefit of the donor or donor advisor?

Part II
1

2008
Open to Public
Inspection
Employer identification number

(a) Donor Advised Funds

1
2
3
4

Signature

O.K. to print

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Part I

Date

Yes

No

Yes

No

Conservation Easements (Complete if the organization answered “Yes,” to Form 990, Part IV, line 7)

Purpose(s) of conservation easements held by the organization (check all that apply).
Preservation of an historically importantly land area
Preservation of land for public use (e.g., recreation or pleasure)
Preservation of certified historic structure
Protection of natural habitat
Preservation of open space
Complete lines 2a–2d if the organization held a qualified conservation contribution in the form of a conservation easement
on the last day of the tax year.

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Held at the End of the Year

Total number of conservation easements
Total acreage subject to conservation easements
Number of conservation easements on a certified historic structure included in (a)
Number of conservation easements included in (c) acquired after 8/17/06

Number of conservation easements modified, transferred, released, or terminated by the organization during the taxable
year:
Number of states in which the organization held a conservation easement:
Does the organization have a written policy regarding the periodic monitoring, inspection, and
enforcement of the conservation easements it holds?
Yes
No
Staff and volunteer hours devoted to monitoring and enforcing easements during the year:
Amount of expenses incurred in monitoring and enforcing easements during the year:
Does each conservation easement reported on line 2(d) above satisfy the requirements of section
Yes
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)?
No
In Part XIV, describe how the organization reports conservation easements in its revenue and expense statements, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets
(Complete if the organization answered “Yes,” to Form 990, Part IV, line 8)

1a If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of

art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.
b If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art,

historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide the following amounts relating to these items:
$
(i) Revenues included in Form 990, Part VIII, line 1
$
(ii) Assets included in Form 990, Part X
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 relating to these items:
$
a Revenues included in Form 990, Part VIII, line 1
b Assets included in Form 990, Part X
$

2

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50058W

Schedule D (Form 990) 2008

1
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE D (FORM 990 or 990-EZ), PAGE 2 of 6
PRINTS: HEAD to HEAD
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ") x 835 mm (327⁄8 "),
PERFORATE: ON FOLD
FOLD TO: 216 mm (81⁄2 ") x 279 mm (11")

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page 2
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (Continued)

Schedule D (Form 990) 2008

Part III

Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):

3

a
Public exhibition
d
Loan or exchange programs
b
e
Other
Scholarly research
c
Preservation for future generations
4 Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in

Part XIV.
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?

5

Part IV

Yes

No

Trust, Escrow and Custodial Arrangements (Complete if organization answered “Yes,” to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.)

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1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not

included on Form 990, Part X?
b If “Yes,” explain why in Part XIV and complete the following table:
c
d
e
f
2a
b

No

Yes

No

$ Amount

Beginning balance
Additions during the year
Distributions during the year
Ending balance
Did the organization include an amount on Form 990, Part X, line 21?
If “Yes,” explain the arrangement in Part XIV.

Part V

Yes

Endowment Funds (Complete if organization answered “Yes,” to Form 990, Part IV, line 10)
(a) Current Year

(b) Prior Year

(c) Two Years Back

(d) Three Years Back

(e) Four Years Back

Beginning of year balance
Contributions
Investment earnings or losses
Grants or scholarships
Other expenditures for facilities
and programs
f Administrative expenses
g End of year balance

1a
b
c
d
e

2
a
b
c

Provide the estimated percentage of the year end balances held as:
Board designated or quasi-endowment:
%
Permanent endowment:
%
Term endowment:
%
3a Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:
(i) unrelated organizations
(ii) related organizations
b If “Yes,” to 3a (ii), are the related organizations listed as required on Schedule R?
4 Describe in Part XIV the intended uses of the organization’s endowment funds.

Part VI

Yes

No

3a(i)
3a(ii)
3b

Land, Buildings, and Equipment (See Form 990, Part X, line 10)
Description of investment

(a) Cost or other basis
(investment)

1a Land
b Buildings
c Leasehold improvements
d Equipment
e Other
Column (e) TOTAL (should equal Form 990, Part X, line 10)

(b) Cost or other
basis (other)

(c) Depreciation

(d) Book value

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Schedule D (Form 990) 2008

1
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE D (FORM 990 or 990-EZ), PAGE 3 of 6
PRINTS: HEAD to HEAD
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ") x 835 mm (327⁄8 "),
PERFORATE: ON FOLD
FOLD TO: 216 mm (81⁄2 ") x 279 mm (11")

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule D (Form 990) 2008

Part VII

Page

3

Investments—Other Securities (See Form 990, Part X, line 12)

(a) Description of security or category
(including name of security)

(b) Book value

(c) Method of valuation
Cost or end-of-year market value

Financial derivatives and other financial products
Closely-held equity interests
Other

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Column (b) Total (should equal Form 990, Part X, line 12)

Part VIII

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Investments—Program Related (See Form 990, Part X, line 13)

(a) Description of investment type

Column (b) Total (should equal Form 990, Part X, line 13)

Part IX

(b) Book value

(c) Method of valuation
Cost or end-of-year market value

䊳

Other Assets (See Form 990, Part X, line 15)
(a) Description

䊳

Column (b) TOTAL (should equal Form 990, Part X, line 15)

Part X

(b) Book value

Other Liabilities (See Form 990, Part X, line 25)
(a) Description of Liability

(b) Amount

Federal Income Taxes

Column (b) Total (should equal Form 990, Part X, line 25)

䊳

In Part XIV, provide the text of the footnote to the organization’s financial statements that reports the organization’s liability for
uncertain tax positions under FIN 48.
Schedule D (Form 990) 2008

1
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE D (FORM 990 or 990-EZ), PAGE 4 of 6
PRINTS: HEAD to HEAD
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ") x 835 mm (327⁄8 "),
PERFORATE: ON FOLD
FOLD TO: 216 mm (81⁄2 ") x 279 mm (11")

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page

Schedule D (Form 990) 2008

Part XI
1
2
3
4
5
6
7
8
9
10

Total revenue (Form 990, Part VIII, line 12, column (A))
Total expenses (Form 990, Part IX, line 25, column (A))
Excess or (deficit) for the year (Form 990, Part VIII) (line 1 minus line 2)
Net unrealized gains (losses) on investments
Donated services and use of facilities
Investment expenses
Prior period adjustments
Other (Describe in Part XIV)
Total adjustments (net ) (add lines 4-8)
Excess or (deficit) for the year per financial statements (line 3 plus or minus line 9)

Part XII
1
2
a
b
c
d
e
3
4

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Reconciliation of Revenue Per Audited Financial Statements with Revenue per Return

Total revenue, gains, and other support per audited financial statements
Amounts included on line 1 but not on Form 990, Part VIII, line 12:
2a
Net unrealized gains on investments
2b
Donated services and use of facilities
2c
Recoveries of prior year grants
2d
Other (Describe in Part XIV):
Add lines 2a through 2d
Subtract line 2e from line 1
Amounts included on Form 990, Part VIII, line 12, but not on line 1:
4a
Investment expenses not included on Form 990, Part VIII, line 7b
4b
Other (Describe in Part XIV):
Add lines 4a and 4b

a
b
c
5 Total Revenue (Part I, line 12). Add lines 3 and 4c

Part XIII
1
2
a
b
c
d
e
3
4
a
b
c
5

4

Reconciliation of Change in Net Assets from Form 990 to Financial Statements

2e
3

4c
5

Reconciliation of Expenses Per Audited Financial Statements with Expenses per Return

Total expenses and losses per audited financial statements
Amounts included on line 1 but not on Form 990, Part IX, line 25:
Donated services and use of facilities
Prior year adjustments
Losses reported
Other (Describe in Part XIV):
Add lines 2a through 2d
Subtract line 2e from line 1
Amounts included on Form 990, Part IX, line 25, but not on line 1:
Investment expenses not included on Form 990, Part VIII, line 7b
Other (Describe in Part XIV):
Add lines 4a and 4b
Total Expenses (Form 990, Part I, line 18). Add lines 3 and 4c

Part XIV

1

1
2a
2b
2c
2d
2e
3
4a
4b
4c
5

Supplemental Information

Complete this part to provide the descriptions required for Part II, line 9; Part III, lines 1a and 4;Part IV, lines 1b and 2b; Part
V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; Part XIII, lines 2d and 4b; and any other additional information.

Schedule D (Form 990) 2008

1
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE D (FORM 990 or 990-EZ), PAGE 5 of 6 (page 6 is blank)
PRINTS: HEAD to HEAD
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ") x 835 mm (327⁄8 "),
PERFORATE: ON FOLD
FOLD TO: 216 mm (81⁄2 ") x 279 mm (11")

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page

Schedule D (Form 990) 2008

Part XIV

5

Supplemental Information (Continued)

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Schedule D (Form 990) 2008