Report of Religious or Charitable Organization's Landholdings

FORM 7-2194
2010 Instructions

INSTRUCTIONS FOR REPORT OF RELIGIOUS OR
CHARITABLE ORGANIZATION’S LANDHOLDINGS
(Prior Law Provisions)

(7-09)

Bureau of Reclamation
Do not use this form after December 31, 2010

OMB Control No.: 1006-0005

Paperwork Reduction Act
This information is being collected to establish landholder compliance with Federal reclamation law. Response to this request is mandatory in
accordance with Public Law 97-293 and 43 CFR 426.18. Public reporting burden for this form is estimated to average 45 minutes per
response, including time for reviewing instructions, gathering and maintaining data, and completing and reviewing the form. An agency may
not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid Office of
Management and Budget (OMB) control number. Direct comments regarding the burden estimated or any other aspect of these forms to
Manager, Land Resources Office, Code 84-53000, Bureau of Reclamation, PO Box 25007, Denver CO 80225.

(1) Your organization is exempt from paying Federal
income taxes under section 501 of the Internal
Revenue Code of 1954, as amended;

GENERAL INFORMATION
“General Information About RRA Forms” (Form 7-21INFO)
provides basic instructions on using Reclamation Reform
Act of 1982 (RRA) forms. Ask your district office for this
form each year to keep current. Refer to the definitions at
the end of Form 7-21INFO whenever the meaning of a term
is not clear to you. Please note, some terms such as
“irrigable land,” “irrigation land,” and “irrigation water”
have special definitions when used in these forms which
differ from their common meaning. Other terms and
corresponding definitions that are specific to the RRA forms
are:

(2) Your organization’s or subdivision’s agricultural
produce and proceeds from the sales of such
produce are used only for charitable purposes;
(3) Your organization or subdivision, itself, operates
the land; and
(4) No part of the net earnings of your organization or
subdivision accrues to the benefit of any private
shareholder or individual.

• “Land” or “acres” means irrigable and/or irrigation land.
• “Organization” means a religious or charitable
organization.

This is not the appropriate form for your organization to
submit if your organization does not meet all of these
criteria, and you should contact your district office for
guidance.

• “You” means the officer or authorized agent of the
organization who completes this form for the
organization.

OPTIONS FOR SUBMITTING THIS FORM
The organization that must submit a Form 7-2194 must
choose one of the following options:

• “We,” “us,” “our,” or “Reclamation” means the Bureau
of Reclamation.

(1) Each division or subdivision of the organization
may submit a reporting form to report just that
division’s (subdivision’s) landholdings. Under this
option, only the acres held by the division
(subdivision) submitting this form will be
considered in determining whether the applicable
RRA forms submittal threshold has been exceeded.
Divisions (subdivisions) may need to coordinate
with each other to determine exactly what land
parcels each division (subdivision) will include on
their respective RRA forms so the same land parcel
doesn’t appear on multiple RRA forms.

Visit www.usbr.gov/rra for more information.

WHO MUST SUBMIT THIS FORM
Your organization must report its landholdings on a “Report
of Religious or Charitable Organization’s Landholdings”
(Form 7-2194) if the part of the organization responsible for
RRA form submission is subject to the prior law provisions,
the westwide landholdings of the part of the organization
responsible for RRA form submission and any subdivisions
to be included on the form total more than 40 acres, and if:

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Item 5(b), which requests information on
subdivisions, must be left blank because under this
option, each division (subdivision) submits its own
Form 7-2194.

For more information on landholding changes, see
Fact Sheet 11, which is available at your district office.

ANNUAL REPORTING

OR

Your organization must submit Form 7-2194 each and every
year prior to the delivery of Reclamation irrigation water if
its westwide landholdings exceed the RRA forms submittal
threshold, with the following exceptions:

(2) A part of the organization may submit a reporting
form to report both its landholdings and the
landholdings of one or more of its subdivisions.
Under this option, the acres held by the
organization and the acres held by the
subdivision(s) included on the form will both be
considered in determining whether the applicable
RRA forms submittal threshold has been exceeded.
Item 5(b), which requests information on
subdivisions, must list the subdivision(s) that hold
land included on this form. If you list any
subdivisions in item 5(b), those subdivisions must
be considered when reference is made to your
organization for the remainder of this form.

(1) Your organization may submit a “Verification of
Landholdings” (Form 7-21VERIFY) instead of
Form 7-2194 if its westwide landholdings have not
changed since the last Form 7-2194 was submitted.
(2) Your organization may submit a
Form 7-21VERIFY together with a new “Selection
of Full-Cost Land” (Form 7-21FC) if its westwide
landholdings have not changed since the last
standard reporting form it submitted, and your
organization wants to reselect its full-cost land.

Please contact your district office or the appropriate
Reclamation office if you have any questions regarding
these options.

(3) Your organization does not need to submit any
RRA forms if:

WHERE TO SUBMIT FORMS

• It only holds land indirectly through entities,
trusts, or estates;

Your organization must submit a reporting form to each
district in which your organization holds (directly or
indirectly owns or leases) land. You must submit the
original form to one district office and may submit copies to
the others if your organization holds land in more than one
district.

• Neither your organization nor the percentage of
the entity, trust, or estate attributed to your
organization has changed since the last
Form 7-2194 was submitted; and
• All other information on your organization’s
previously submitted Form 7-2194 has not
changed.

WHAT LAND TO INCLUDE
The part of the organization submitting this form must report
all of its land held westwide that is subject to the acreage
limitation provisions. Land subject to the acreage limitation
provisions that is held westwide by any subdivisions listed
on this form must also be reported on this form. Please see
Form 7-21INFO if your organization has excess land or
full-cost land to identify. Your organization must provide an
accurate legal description or an assessor’s parcel number for
each land parcel. Be sure to break down land parcels as far
as necessary to ensure accurate identification.

IRREVOCABLE ELECTION
Please be aware, by simply submitting a “Certification of
Religious or Charitable Organization’s Landholdings”
(Form 7-2184), a prior law recipient that only holds land
indirectly in a district that has conformed to the discretionary
provisions will be making an irrevocable election. That
action will be binding in that and all other districts where the
landholder holds land subject to the acreage limitation
provisions.

IF LANDHOLDINGS CHANGE
See Form 7-21INFO for more information on how an
irrevocable election impacts your organization’s westwide
acreage limitation status.

You must notify all districts in which your organization
holds land within 30 calendar days if your organization’s
westwide landholdings change during the water year, and
you must submit new reporting forms within 60 calendar
days of the change. These 30- and 60-day grace periods do
not apply to a new landholder. A new landholder must
submit the forms prior to receiving Reclamation irrigation
water. Any change that affects the four criteria listed under
“Who Must Submit This Form” is considered to be a
landholdings change.

Caution: Nonsubmittal of an RRA form may also result in
an irrevocable election. See Form 7-21INFO for more
information.

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FORM 7-2194 (2010)

GENERAL INSTRUCTIONS
Type or print in ink all answers. You must initial and date
any crossouts and corrections. You may attach continuation
sheets to list information. Preprinted continuation sheets are
available for this purpose, or you may make your own.
District name abbreviation(s) used on this form must be
spelled out on the form where the abbreviation is used for
the first time, or on a separate sheet attached to this form.
Please contact your district office or the appropriate
Reclamation office if you have any questions.

ITEM BY ITEM INSTRUCTIONS

6.

List other names through which your organization or
any subdivision listed in item 5(b) holds 100-percent
interest in land.

7.

Is your organization exempt under Section 501 of the
Internal Revenue Code? Please contact the
appropriate Reclamation office for guidance before
completing the rest of this form if you answer “no” to
this question or upon request cannot provide proof of
your organization’s tax exempt status.

8.

Answer the questions listed for both the part of the
organization submitting this form and for any
subdivisions listed in item 5(b). These questions
relate to your organization’s entitlement. Immediately
contact the appropriate Reclamation office for further
guidance before completing the remainder of this form
if you answer “yes” to any of these questions.

9.

Check the box next to any statement that applies to
your organization. You may check more than one
box. Please contact your district office if you do not
know which statement applies to your organization.

Organization Information
1.

Enter your organization’s complete name.

2.

(a)

3.

4.

5.

Enter the local street address or rural route
number, city, state, and ZIP code of your
organization. An attorney’s address, “c/o”
address, etc., is not acceptable in place of a
street address. Post office box numbers may be
used only if no other address exists.

(b)

Enter your organization’s mailing address if it is
different from the street address.

(a)

Enter the telephone number where questions can
be directed.

(b)

Enter the name of a contact person at that
telephone number.

(a)

Enter the state(s) or country(ies) in which your
organization is established or registered. Your
organization will be required to submit
documentation verifying the country(ies) in
which your organization is established when
your organization irrevocably elects to conform
to the discretionary provisions if it indicates a
country other than the United States.

(b)

Enter your organization’s Employer
Identification Number (EIN). You must obtain
an EIN for this form if your organization does
not have an EIN. The Internal Revenue Service
(IRS) requires all non-profit organizations to
have an EIN.

(a)

Enter the complete name of the central
organization (if any) with which your
organization is affiliated.

(b)

Enter the name(s) of subdivisions (if any) of
your organization with landholdings that are
being reported on this form. For additional
space, use attachments. Any subdivisions listed
here must be considered when reference is made
to your organization for the remainder of this
form.

Land Your Organization Directly Owns
It is the responsibility of landowners, sellers of land, and
districts to notify lessees, buyers of land, and new
landholders, respectively, of the RRA forms submittal
requirements associated with the land in question.
10.

Enter your organization’s name again. (These forms
are often photocopied, so it is necessary to have your
organization identified on each page.)

11.

This section requests information regarding land
westwide that your organization directly owns. The
information must include land directly owned by any
subdivisions listed in item 5(b). Also include land
leased from a public entity here instead of including it
as leased land in item 14 because it counts against the
lessee’s ownership entitlement (pursuant to Public
Law 91-310). In that situation, write the land is leased
from a public entity and include the name of that
public entity after the legal description of the land
parcel. Enter the following for each land parcel:
(a)

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Name of district in which the land parcel is
located. Group land parcels by district to
make it easier for you to complete items 21
through 27.

FORM 7-2194 (2010)

(b)

(c)

Who primarily operates the land parcel: your
organization (self); a lessee or sublessee under a
lease (lessee/sublessee); or an operator under
any other type of farm operating arrangement
(other).

(d)

Name, address, and telephone number of each
lessee, sublessee, or other type of operator.
Check the appropriate box to indicate why your
organization is identifying a lessee, sublessee,
or other operator. Skip this column and go to
item 11(g) if your organization is the primary
operator of the land parcel.

(e)

(f)

12.

Land Your Organization Directly Leases From
Another Party

Provide an accurate legal description of the land
parcel or an assessor’s parcel number. For each
land parcel that is directly owned by any
subdivision listed in item 5(b), include the name
of that subdivision. For each lessee, sublessee,
or operator entered in item 11(d) [or for your
organization if you check “self” in item 11(c)],
there is space to list six land parcels (one parcel
per line) if all parcels are operated by the same
natural person or entity in the same district.
You may list more than one parcel per line if all
parcels have the same lease information.

Landholders that lease land to or from other landholders
should inform the lessees and lessors of their obligation to
also submit RRA forms. If either the lessee or lessor fails to
submit RRA forms, the eligibility of the land to receive
Reclamation irrigation water will be jeopardized.

Starting date of the lease. This is the date the
lease first became effective. Enter the date the
lease was signed if no effective date was
specified in the lease. Remember, leases cannot
exceed 10 years except with our approval for
perennial crops, which are determined on a
crop-by-crop basis but cannot exceed 25 years.
Ending date of the lease. This is the date on
which the current lease will terminate, including
all exercisable options.

(g)

Number of acres in the land parcel. If your
organization leases land from a public entity and
your organization subleases it to another
landholder, do not list those acres in this column
because they are attributed to the sublessee.

(h)

Indicate if the land parcel was acquired after
December 6, 1979.

Total column 11(g). This is the number of acres your
organization directly owns westwide. Include in this
total any directly owned acres listed on continuation
sheets or attachments.

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13.

Enter your organization’s name.

14.

This section requests information regarding land
westwide that your organization leases from another
party. The information must include land directly
leased by any subdivisions listed in item 5(b). Do not
include land leased from a public entity here; instead,
include it in item 11. Include information regarding
any land your organization and any subdivisions listed
in item 5(b) sublease to others here. Enter the
following for each land parcel:
(a)

Name of district in which the land parcel is
located. Group land parcels by district to make
it easier to complete items 21 through 27.

(b)

Provide an accurate legal description of the land
parcel or an assessor’s parcel number. For each
land parcel that is directly leased by any
subdivision listed in item 5(b), include the name
of that subdivision.

(c)

Who primarily operates the land parcel: your
organization itself (self) or another party (other).
If another party operates your land, indicate in
column (d) if the land is not receiving
Reclamation irrigation water or if the land was
involuntarily acquired.

(d)

Natural person or entity that directly owns the
land your organization leases. Enter the
sublessee’s name as well as the landowner’s
name if your organization subleases the land to
another landholder. If your organization
subleases land from another landholder, enter
the sublessor’s name as well as the landowner’s
name. Include the farm operator’s name if the
land is operated by a farm operator.

(e)

Starting date of the lease. This is the date the
lease first became effective. Enter the date the
lease was signed if no effective date was
specified in the lease. Remember, leases cannot
exceed 10 years except with our approval for
perennial crops, which are determined on a
crop-by-crop basis but cannot exceed 25 years.

FORM 7-2194 (2010)

15.

(f)

Ending date of the lease. This is the date on
which the current lease will terminate, including
all exercisable options.

(g)

Number of acres in the land parcel. Do not list
acres in this column that your organization
subleases to others because they are attributed to
the sublessee.

(f)

Multiply item 16(d) (in decimal form) by
item 16(e). This is the number of acres that
your organization indirectly owns through the
entity, trust, or estate.

(g)

Total number of acres leased (directly or
indirectly) by the entity, trust, or estate.

(h)

This item applies if your organization directly
owns land and leases that same land to an entity,
trust, or estate in which your organization owns
an interest. Leave both sections of item 16(h)
blank if your organization does not have this
situation. By completing this item you will
prevent counting the same land twice against
your organization’s entitlement, once as directly
owned land and again as indirectly leased land,
if this situation applies to your organization.

Total column 14(g). This is the total number of acres
your organization directly leases (and subleases)
westwide. Include in this total any directly leased
(and subleased) acres listed on continuation sheets or
attachments. Please contact your district office for
further instructions if all or part of your organization’s
directly leased land is also attributable to your
organization’s indirectly owned land.

Land Your Organization Indirectly Owns or Leases
Through Other Entities
16.

This section requests information regarding land that
your organization indirectly owns or leases westwide
through other entities, trusts, or estates. The
information must include land indirectly owned by any
subdivisions listed in item 5(b). Obtain a completed
copy of any entity’s “Certification of Entity’s
Landholdings” (Form 7-2181) or “Report of Entity’s
Landholdings” (Form 7-2191), or any trust’s
or estate’s “Declaration of Trust’s or Estate’s
Landholdings” (Form 7-21TRUST) that attributes land
to your organization. By referring to the information
contained on the entity’s, trust’s, or estate’s form, you
can help ensure that the information you report on
your form is accurate. Enter the following for each
land parcel in each district in which the entity, trust, or
estate holds land attributed to your organization:
(a)

Name of district in which the land parcel is
located. Group land parcels by district to make
it easier to complete items 21 through 27.

(b)

Name of the entity, trust, or estate that holds
land in which your organization owns an
interest or is a beneficiary.

(c)

The entity’s, trust’s, or estate’s EIN. Leave this
blank if the entity, trust, or estate does not have
an EIN and is not required by the IRS to have an
EIN.

(d)

Percentage of interest your organization owns in
each entity or the percentage of land in a trust or
estate attributed to your organization.

(e)

(1)

Enter the number of acres from item 16(g)
that your organization directly owns and
leases to the entity, trust, or estate.

(2)

Subtract item 16(h)(1) from item 16(g).
This is the number of adjusted acres that
the entity, trust, or estate leases to use in
calculating the number of leased acres
attributed to your organization.

(i)

Multiply item (16)(d) (in decimal form) by
item 16(h)(2) if you completed item 16(h).
Multiply item 16(d) (in decimal form) by
item 16(g) if you did not complete item 16(h).
This is the number of leased acres attributable to
your organization through the entity, trust, or
estate.

(j)

Indicate whether your organization’s interest
in the owned land was acquired after
December 6, 1979.

17.

Total column 16(f). This is the total number of acres
your organization indirectly owns westwide. Include
in this total any indirectly owned acres listed on
continuation sheets or attachments.

18.

Total column 16(i). This is the total number of acres
your organization indirectly leases westwide. Include
in this total any indirectly leased acres listed on
continuation sheets or attachments.

Landholdings Summary
19.

Enter your organization’s name.

Total number of acres owned (directly or
indirectly) by the entity, trust, or estate.

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FORM 7-2194 (2010)

20.

21.

22.

23.

• Purchases land that was designated as excess by
the seller without our sales price approval;

Enter the name of each district in which your
organization holds land westwide. Circle the district
at which the original form is filed if your organization
is a multidistrict landholder.

• Involuntarily acquires excess land; or
• Involuntarily acquires eligible land and designates
it as excess.

For each district, enter the total number of acres your
organization directly owns in the district. Obtain this
information from item 11(g). Add the number of acres
in item 21 and enter that number in the “TOTAL”
column (far right column). This is the number of acres
your organization directly owns westwide and should
equal item 12.
For each district, enter the total number of acres your
organization indirectly owns in the district. Obtain
this information from item 16(f). Add the number of
acres in item 22 and enter that number in
the “TOTAL” column (far right column). This is the
number of acres your organization indirectly owns
westwide and should equal item 17.
For each district, add item 21 and item 22. This is the
total number of acres your organization owns in each
district. Add the number of acres in item 23 and enter
that number in the “TOTAL” column (far right
column). This is the number of acres that your
organization owns westwide and counts against your
organization’s ownership entitlement. Your
organization must submit a “Designation of Excess
Land” (Form 7-21XS) if this number is more than
your organization’s ownership entitlement.

24.

For each district, enter the total number of acres your
organization directly leases in the district. Obtain this
information from item 14(g). Add the number of acres
in item 24 and enter that number in the “TOTAL”
column (far right column). This is the number of acres
your organization directly leases westwide and should
equal item 15.

25.

For each district, enter the total number of acres your
organization indirectly leases in the district. Obtain
this information from item 16(i). Add the number of
acres in item 25 and enter that number in the
“TOTAL” column (far right column). This is the
number of acres your organization indirectly leases
westwide and should equal item 18.

26.

For each district, add item 24 and item 25. This is the
total number of acres your organization leases in each
district. Add the number of acres in item 26 and enter
that number in the “TOTAL” column (far right
column). This is your organization’s leased acres
westwide.

27.

For each district, add item 23 and item 26. This is the
total number of acres your organization holds in each
district. Add the number of acres in item 27 and enter
that number in the “TOTAL” column (far right
column). This is the number of acres your
organization holds westwide and counts against your
organization’s nonfull-cost entitlement. Your
organization must submit a Form 7-21FC if this
number is more than your organization’s nonfull-cost
entitlement AND your organization directly or
indirectly leases land. The only exception is for land
your organization bought before December 6, 1979.
Basically, if your organization’s owned land is eligible
to receive Reclamation irrigation water, it may do so
at the nonfull-cost rate, if your organization is the
operator. However, the December 6, 1979, date has
no applicability to leased land and the rate to be
charged for water deliveries to it.

You do not need to submit Form 7-21XS for your
organization if:
• Your organization’s totals for each district do not
exceed your organization’s ownership entitlement,
and
• Your organization’s land was acquired before
December 6, 1979.
Your organization’s prior law ownership entitlement is
based on whether the land was acquired on or before
December 6, 1979. The ownership entitlement for
land acquired on or before that date is applied on a
district-by-district basis; and for land acquired after
that date, it is applied on a westwide basis.
We will determine all land held by your organization
to be ineligible to receive Reclamation irrigation water
until the appropriate excess designation is made if
your organization exceeds its ownership entitlement
and it does not submit Form 7-21XS to designate its
excess acres. Regardless of whether your
organization’s owned land exceeds its ownership
entitlement, you must complete a Form 7-21XS and
designate land as excess on that form if your
organization:

Signatures
28.

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Read the attestation statements carefully and sign and
date the form in ink. An officer or authorized agent
from the part of the organization that is submitting this
form must sign it. The statements concerning the
reporting of changes in information, written leases,
and the terms of such leases are requirements of
Federal reclamation law.

FORM 7-2194 (2010)