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«PURPOSE This Announcement invites public comments on transitional issues and frequently asked questions involving the redesigned Form 990. BACKGROUND ...»

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Under Regulation §1.170A-9(T)(f)(11), any separately organized trust, not-forprofit corporation, or association that meets certain requirements may be treated as a component part of a community trust, and that trust may be treated as a single entity rather than as an aggregation of separate funds, for purposes of sections 170, 501, 507, 508, 509, and Chapter 42 of the Code. One benefit of an organization being treated as a component part of a community trust is that the organization is not required to independently meet the public support requirements for public charity status.

The IRS has not required separately organized component parts of community trusts to file separate Forms 990. Schedule A (Public Charity Status), Part I, line 8 asks a filing organization that is a “community trust described in section 170(b)(1)(A)(vi)” to check the box and complete Schedule A, Part II to establish its public support status.

Otherwise, Form 990 and Form 990-EZ do not ask any specific questions about community trusts or their component parts.

The IRS requests comments on whether separately organized component parts of community trusts should file separate Form 990-series returns or, if not, how to increase transparency in reporting by community trusts and their component parts. In particular, what, if any, types of information regarding component parts of community trusts should be reported on a component part-by-component part basis rather than on an aggregate basis on Form 990-series returns? For instance, should reporting be required for each component part’s employer identification number (if any), trustees’ names and relationships to the trust (e.g., donor, disqualified person, commercial trustee), compensation to trustees, annual income, annual expenses, total assets, closely held business interests, real estate holdings, and/or charitable distributions?

11. Scope of related organization reporting on Schedule R.

The Form 990 requires reporting of related organizations on Schedule R. This reporting provides the IRS and the public with a more complete picture of the organization’s structure and controlling relationships. For purposes of Form 990, “related organization” means an organization that controls or is controlled by the filing organization, is controlled by the same person or persons who control the filing organization, is a 509(a)(3) supporting or supported organization of the filing organization, or is a sponsoring organization of or contributing employer to a filing organization that is exempt under section 501(c)(9) as a voluntary employees’ beneficiary association (VEBA). Schedule R contains exceptions for reporting of certain related organizations (e.g., certain bank trustees, subordinate organizations of a group exemption included in the central organization’s group return).

Some have expressed concern that Schedule R requires reporting that, in some cases, is overly burdensome (e.g., reporting of religious organizations and churches in a religious denomination or association, affiliates in a hospital system, chapters of a national organization) and/or compromises the confidentiality of the related organizations and/or their employees (e.g., reporting of foreign affiliates, charitable remainder trusts, contributing employers of VEBAs), and have asked that such organizations be excepted from reporting in Schedule R. The IRS requests comment on the pros and cons of adopting these or similar Schedule R exceptions.


The IRS requests comments on the issues described above. Comments should be

submitted in writing on or before August 1, 2011. Please include “Announcement 2011 on the cover page. Comments should be sent to the following address:

Internal Revenue Service Attn: Stephen Clarke (Announcement 2011-36) SE:T:EO (3C1) 1111 Constitution Avenue, N.W.

Washington, DC 20224 Submissions may be hand delivered Monday through Friday between the hours of 8

a.m. and 4 p.m. to:

Internal Revenue Service Courier’s Desk 1111 Constitution Ave., N.W.

Washington, DC 20224 Attn: Stephen Clarke (Announcement 2011-36) SE:T:EO (3C1)

Submissions may also be sent electronically to the following e-mail address:

Form990Revision@IRS.gov Please include “Announcement 2011-36” in the subject line.

All comments will be available for public inspection and copying.


The principal author of this announcement is Stephen Clarke of the Exempt Organizations, Tax Exempt and Government Entities Division. For further information regarding this announcement, contact Mr. Clarke at (202) 283-9474 (not a toll-free call).

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