Schedule D - Supplemental Financial Statements

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Instructions for Schedule D (Form 990)

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2009

Department of the Treasury
Internal Revenue Service

Instructions for Schedule D
(Form 990)
Supplemental Financial Statements
Section references are to the Internal
Revenue Code unless otherwise noted.

General Instructions
Note. Terms in bold are defined in the
Glossary of the Instructions for Form
990.

Purpose of Schedule
Schedule D (Form 990) is used by an
organization that files Form 990 to
provide the required reporting for donor
advised funds, conservation
easements, certain art and museum
collections, escrow or custodial
accounts or arrangements,
endowment funds, and supplemental
financial information.

Who Must File
An organization that answered “Yes” to
any of lines 6 through 12 on Form 990,
Part IV, Checklist of Required
Schedules, must complete the
appropriate part(s) of Schedule D
(Form 990) and attach the schedule to
Form 990. An organization that
answered “Yes” to Form 990, Part IV,
line 12A can complete Parts XI, XII,
and XIII of Schedule D (Form 990), but
is not required to do so.
If an organization is not required to
file Form 990 but chooses to do so, it
must file a complete return and provide
all of the information requested,
including the required schedules.

Specific Instructions
Part I. Organizations
Maintaining Donor
Advised Funds or Other
Similar Funds or
Accounts
Complete Part I if the organization
answered “Yes” to Form 990, Part IV,
line 6.
Generally a donor advised fund is
a fund or account:

1. That is separately identified by
reference to contributions of a
donor or donors;
2. That is owned and controlled by a
sponsoring organization; and
3. For which the donor or donor
advisor has or reasonably expects
to have advisory privileges in the
distribution or investment of amounts
held in the donor advised fund or
account because of the donor’s
status as a donor.
Exceptions. A donor advised fund
does not include any fund or account:
1. That makes distributions only to a
single identified organization or
governmental entity, or
2. In which a donor or donor advisor
gives advice about which individuals
receive grants for travel, study, or other
similar purposes, if:
a. The donor or donor advisor’s
advisory privileges are performed
exclusively by such person in his or her
capacity as a member of a committee
in which all of the committee members
are appointed by the sponsoring
organization;
b. No combination of donors or
donor advisors (and related persons as
defined below) directly or indirectly
control the committee; and
c. All grants from the fund or
account are awarded on an objective
and nondiscriminatory basis following a
procedure approved in advance by the
board of directors of the sponsoring
organization. The procedure must be
designed to ensure that all grants meet
the requirements of section 4945(g)(1),
(2), or (3); or
3. That the Secretary exempts from
being treated as a donor advised fund
because either such fund or account is
advised by a committee not directly or
indirectly controlled by the donor or
donor advisor or because such fund
benefits a single identified charitable
purpose.

donor or donor advisor and any 35%
controlled entity (as defined in section
4958(f)) of the donor, donor advisor, or
their family members.
Column (a). Complete for all donor
advised funds held at any time during
the tax year by the organization as a
sponsoring organization.
Column (b). Complete for other
similar funds or accounts held by the
organization at any time during the tax
year over which a donor, or person
appointed by the donor, had advisory
privileges with respect to the
distribution or investment of amounts
held in such funds or accounts, but
which do not constitute a donor
advised fund. Examples of other
similar funds or accounts include, but
are not limited to, the funds or accounts
listed in Exceptions above, or that are
otherwise prescribed by statute as
excepted from the meaning of a donor
advised fund.
Line 1. Report in column (a) the total
number of donor advised funds and in
column (b) the total number of other
similar funds or accounts held by the
organization at the end of the year.
Line 2. Report in column (a) the
aggregate amount of contributions
during the year to all donor advised
funds and in column (b) the aggregate
amount of contributions during the
year to all other similar funds or
accounts held by the organization.
Line 3. Report in column (a) the
aggregate amount of grants made
during the year from all donor advised
funds and in column (b) the aggregate
amount of grants made during the year
from all other similar funds or accounts
held by the organization.
Line 4. Report in column (a) the
aggregate value at the end of the year
of all donor advised funds and in
column (b) the aggregate value at the
end of the year of all other similar funds
or accounts held by the organization.

See Notice 2006-109, 2006-2 C.B.
1121.

Part II. Conservation
Easements

A related person to a donor or donor
advisor includes: any family member
(as defined in section 4958(f)) of the

Complete Part II if the organization
answered “Yes” to Form 990, Part IV,
line 7.

Cat. No. 51527M

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In addition to reporting on
conservation easements, also report
in Part II other interests in real property
that under state law have attributes
similar to a conservation easement and
are established for the purpose of
conservation and preservation (for
example, certain restrictive covenants
and equitable servitudes). Do not report
utility easements.
A certified historic structure is any
building or structure listed in the
National Register of Historic Places as
well as any building certified as being of
historic significance to a registered
historic district. See section
170(h)(4)(B) for special rules that apply
to contributions made after August 17,
2006.
Line 1. Check the box for the purpose
or purposes for which the organization
held the easement(s) during the tax
year. Check all that apply.
Line 2. Provide an answer for each
item.
Line 2a. Enter the total number of
conservation easements held by the
organization at the end of the tax year.
This should not be an estimate or a
rounded number.
Line 2b. Enter the total acreage
restricted by conservation easements
held by the organization at the end of
the tax year. Compute the total
acreage by adding together all the
acres of land subject to all the
easements held as of the end of the tax
year. Do not include conservation
easements on certified historic
structures. Acreage can be expressed
in decimal points for properties subject
to easements where the acreage
consists of less than whole numbers.
For example, two and one-half acres
can be expressed as 2.5 acres.
Line 2c. Enter the number of
conservation easements on certified
historic structures held by the
organization at the end of the tax year.
Line 2d. Enter the number of
conservation easements included in
the answer to line 2c that the
organization acquired after August 17,
2006.
Line 3. In general, a grant of a
conservation easement to a qualified
organization is required to be made in
perpetuity. Enter the total number of
conservation easements held by the
organization that were modified,
transferred, released, extinguished, or
terminated during the tax year. For
example, if two easements were
modified and one easement was
terminated during the tax year, enter
the number 3.
For each easement modified,
transferred, released, extinguished, or
terminated, explain the changes in Part

XIV. An easement is modified when its
terms of easement are amended. For
example, if the deed of easement is
amended to increase or decrease the
amount of land subject to the easement
or to add or remove restrictions
regarding the use of the property
subject to the easement, the easement
is modified. An easement is transferred
when the organization assigns the deed
of easement whether with or without
consideration. An easement is released
or terminated when it is condemned,
extinguished by court order, transferred
to the land owner, or in any way
rendered void and unenforceable.
Line 4. Enter the total number of
states where property is located and
subject to a conservation easement
held by the organization during the tax
year.
Line 5. A qualified organization must
have a commitment to protect the
conservation purposes of the
easement, and have the resources to
enforce the restrictions. Report whether
the organization has a written policy or
policies regarding how the organization
will monitor, inspect, and handle
violations, and how it will enforce
conservation easements. If “Yes,”
briefly summarize such policy or
policies in Part XIV. Also, indicate
whether such policy or policies are
reflected in the organization’s easement
documents. Monitoring means the
organization investigates the use or
condition of the real property restricted
by the easement to determine if the
property owner is adhering to the
restrictions imposed by the terms of the
easement to ensure the conservation
purpose of the easement is being
achieved. Inspection means an onsite
visit to observe the property to carry out
a monitoring purpose. Enforcement of
an easement means action taken by
the organization after it discovers a
violation to compel a property owner to
adhere to the terms of the conservation
easement. Such activities can include
communications with the property
owner explaining his or her obligations
with respect to the easement,
arbitration, or litigation.
Line 6. Enter the total number of
hours devoted during the tax year to
monitoring, inspecting, and enforcing
conservation easements, as those
terms are defined in the instruction for
line 5, above. Include the hours
devoted to this purpose by any of the
organization’s paid or unpaid staff and
by any of the organization’s agents or
independent contractors.
Line 7. Enter the total amount of
expenses incurred by the organization
during the tax year to monitor, inspect,
and enforce the conservation
easements it held during the year as

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those terms are defined in the
instruction for line 5, on this page.
Line 8. Answer “Yes” if each of the
organization’s fa¸cade easements
acquired after August 17, 2006,
satisfies the requirements of sections
170(h)(4)(B)(i) and 170(h)(4)(B)(ii).
Section 170(h)(4)(B)(i) requires each
fa¸cade easement donated after August
17, 2006, to include a restriction that
preserves the entire exterior of the
building, including the front, sides, rear,
and height of the building, and to
prohibit any change in the exterior of
the building that is inconsistent with the
historical character of such exterior.
Section 170(h)(4)(B)(ii) requires the
donor and donee to enter into a written
agreement certifying, among other
things, that the donee organization has
the resources to manage and enforce
the restriction and a commitment to do
so.
Line 9. Enter on Part XIV a description
of how the organization reports
conservation easements in its
revenue and expense statement and on
its balance sheet. Include in Part XIV, if
applicable, the text of the footnote to
the organization’s financial
statements that describes the
organization’s accounting for
conservation easements and the basis
for its reporting position (for example,
FASB EITF 02-7, Example 1).

Part III. Organizations
Maintaining Collections
of Art, Historical
Treasures, or Other
Similar Assets
Complete Part III if the organization
answered “Yes” to Form 990, Part IV,
line 8.
Organizations that receive
contributions of works of art,
historical treasures, and similar
assets that do not maintain collections
as described in SFAS 116 are not
required to complete Part III.
For lines 1 and 2, refer to SFAS 116
for meanings of the various terms.
Lines 1 and 2. Pursuant to SFAS 116,
certain organizations can choose one of
two methods to report collections of
works of art, historical treasures, or
other similar assets held for public
exhibition, education, or research in
furtherance of public service. An
organization that does not recognize
and capitalize its collections for
financial statement purposes will report
its collections on the face of its
statement of activities, separately from
revenues, expenses, gains, losses, and
assets. An organization that recognizes

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and capitalizes its collections for
financial statement purposes will report
its collections as assets and revenues
based upon its fair value measurement.
Line 1 pertains to collection items held
by the organization in furtherance of
public service, and line 2 pertains to
collection items held by the
organization for financial gain, as those
terms are described in SFAS 116.
Line 1a. If an organization has
elected not to capitalize its collections,
then provide in Part XIV the footnote(s)
to the organization’s financial
statements that describe these
collection items.
Line 1b. If an organization has
elected to capitalize its collections,
provide on line 1(b)(i) the revenues
reported as to these collection items
from the total revenues reported on
Form 990, Part VIII, line 1. Also,
provide on line 1(b)(ii) the asset value
assigned to these collection items,
which value should also be reported as
part of the organization’s total assets
reported on Form 990, Part X.
Line 2. If an organization has received
or held collections for financial gain,
provide on line 2(a) the revenues
reported as to these collection items
from the total revenues included on
Form 990, Part VIII, line 1. Also,
provide on line 2(b) the asset value
assigned to these collection items,
which value should also be reported as
part of the organization’s total assets
reported on Form 990, Part X.
Line 3. Based upon the organization’s
acquisition, accession, and other
records, check all boxes that best
describe how the organization utilizes
its collections, including the collection’s
most significant use.
Line 4. On Part XIV, provide a
description of the organization’s
collections and explain how these
collections further the organization’s
exempt purposes.
Line 5. Answer “Yes” to line 5 if during
the year the organization solicited or
received donations of art, historical
treasures, or other similar assets to be
sold in order to raise funds rather than
to be maintained as part of the
organization’s collection.

Part IV. Escrow and
Custodial Arrangements
Complete Part IV if the organization
answered “Yes” to Form 990, Part IV,
line 9, regarding escrow or custodial
accounts or arrangements.
Lines 1a through 1f. If the
organization acts as an agent, trustee,
custodian or other intermediary for
funds payable to other organizations or
individuals and has not reported those

amounts on Form 990, Part X, as an
asset or liability, check “Yes” and
provide an explanation of the
arrangement in Part XIV.
Organizations that maintain escrow
or custodial accounts not reported on
Form 990, Part X, must record
increases or decreases in such
accounts by completing lines 1c
through 1f.
Example 1. A credit counseling
organization that collects amounts from
debtors to remit to creditors can hold
funds in an escrow or custodial
account. If the organization acts as a
go-between and does not report these
funds as its assets or liabilities on Form
990, Part X, it must report the fund
balances on lines 1c through 1f.
Example 2. An organization
providing down-payment assistance
that collects amounts from donors to be
used toward the purchase of qualifying
housing can hold funds in an escrow or
custodial account. If the organization
acts as a go-between and does not
report these funds as its assets or
liabilities on Form 990, Part X, it must
report the fund balances on lines 1c
through 1f.
Line 2. If the organization answered
“Yes” to line 2a, explain in Part XIV the
arrangements under which the amounts
reported on Form 990, Part X, line 21,
are held, including any obligations the
organization has to other persons under
such arrangements.

Part V. Endowment
Funds
Complete Part V if the organization
answered “Yes” to Form 990, Part IV,
line 10. For Part V, the definitions of
endowments and types of
endowments are governed by SFAS
117, paragraphs 14 through 17.
Information reported in Part V should
pertain to the aggregate of the
endowment assets held by the
organization, organizations formed and
maintained exclusively to further one or
more exempt purposes of the
organization, and organizations that
hold endowment funds for the benefit of
the organization.
Term endowments are endowment
funds that are established by
donor-restricted gifts and are
maintained to provide a source of
income for either a specified period of
time or until a specific event occurs.
Permanent (true) endowments are
endowment funds that are established
by donor-restricted gifts and are
maintained to provide a permanent
source of income, with the stipulation
that principal must be invested and kept
intact in perpetuity, while only the

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income generated can be used by the
organization.
Board-designated endowments, or
quasi-endowments, are endowments
established by the organization itself,
either from unrestricted donor or
organizational funds, over which the
organization itself imposes restrictions
on their use, and which restrictions can
be temporary or permanent in nature.
See SFAS 117.
Line 1. For 2009, columns (c) through
(e) can be left blank.
Line 1a. Enter the
beginning-of-year balances of the
organization’s endowment funds for
the current year and prior year. The
amounts entered should agree with the
organization’s total permanent (true)
endowment, term endowment, and
quasi-endowment funds at the
beginning of the current year and prior
year.
Line 1b. Enter the amounts of
current year and prior year
contributions to the organization’s
endowment funds. These amounts
include all donor gifts, grants, and
contributions received, as well as
additional funds established by the
organization’s governing board to
function like an endowment, but that
can be expended at any time at the
discretion of the board.
Line 1c. Enter the current year and
prior year net amounts of investment
earnings, gains, and losses, including
both realized or unrealized amounts.
For earnings reported net of transaction
costs, enter the net amount on line 1c.
For earnings reported on a gross basis,
enter the transaction costs on line 1f.
Line 1d. Enter the current year and
prior year amounts distributed for
grants or scholarships.
Because scholarships represent

TIP direct aid to individuals, they are
distinguished from general
programmatic aid referenced in line 1e.
Line 1e. Enter the current year and
prior year amounts distributed for
facilities and programs. Amounts on
this line should include withdrawn
amounts, and amounts disinvested
from an organization’s
quasi-endowments to reduce or
eliminate capital investment.
Line 1f. Enter the current year and
prior year administrative expenses
charged to the endowment funds.
These expenses can arise from either
internal or third party sources.
Line 1g. Enter the year-end
balances of the organization’s
endowment funds for the current year
and prior year. To determine the
year-end balances, add lines 1a, 1b,
and investment earnings on line 1c,

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and subtract line 1c investment losses
and the amounts on lines 1d through 1f.
Line 2. On lines 2a through 2c, enter
the estimated percentage of the
organization’s total endowment funds
at year end held in (a) board
designated or quasi-endowment
funds, (b) permanent endowment
funds, or (c) term endowment funds.
The total of these three percentages
should equal 100%.
Effective for reporting years
ending after December 15,
CAUTION 2008, FSP FAS 117-1
addresses reporting of endowments as
permanently restricted or temporarily
restricted funds. Further, a number of
states have enacted or are considering
enacting the Uniform Prudent
Management of Institutional Funds Act
(UPMIFA). If the organization is subject
to UPMIFA or FSP FAS 117-1, it may
affect the amounts reported on lines 2a
through 2c.
Line 3. Report information on
endowment funds not in possession of
the organization.
Line 3a(i). Enter “Yes” if any of the
organization’s endowment funds are in
the possession of and administered by
unrelated organizations.
Line 3a(ii). Enter “Yes” if any of the
organization’s endowment funds are in
the possession of and administered by
related organizations.
Line 3b. All related organizations
are required to be reported on
Schedule R. Enter “Yes” on line 3b if
the organization answered “Yes” to line
3a(ii) and the organization listed all
related organizations referred to on line
3a(ii) in Schedule R (Form 990).
Line 4. Describe in Part XIV the
intended uses of the organization’s
endowment funds.

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Part VI.
Investments—Land,
Buildings, and
Equipment
Complete Part VI if the organization
answered “Yes” on Form 990, Part IV,
line 11, and reported an amount on
Form 990, Part X, line 10a or 10b, or
column (B), line 10c. Reporting is
required if any amount other than zero
is reported on those lines.
Column (a). Enter the cost or other
basis of all land, buildings, leasehold
improvements, equipment, and other
fixed assets held for investment
purposes, such as rental properties.
Column (b). Enter the cost or other
basis of all other land, buildings,
leasehold improvements, equipment,
and other fixed assets held for other

than investment purposes, including
any land, buildings, and equipment
owned and used by the organization in
conducting its exempt activities. The
total amounts reported in columns (a)
and (b) must equal the amount reported
on Form 990, Part X, line 10a.
Column (c). Enter the accumulated
depreciation recorded with respect to
the assets listed in columns (a) and (b).
Do not enter an amount in column (c)
for line 1a, Land. The total of column
(c) must equal the amount reported on
Form 990, Part X, line 10b.
Column (d). Enter the sum of column
(a) and column (b) minus column (c).
The total of column (d) must equal the
amount reported on Form 990, Part X,
column (B), line 10c.

Part VII.
Investments—Other
Securities
Complete Part VII if the organization
answered “Yes” on Form 990, Part IV,
line 11, and reported an amount in
Form 990, Part X, column (B), line 12,
that is 5% or more of the total assets
reported on Form 990, Part X, column
(B), line 16.
This includes closely held stock.
Other securities also include (1)
publicly-traded stock for which the
organization holds 5% or more of the
outstanding shares of the same class,
and (2) publicly-traded stock in a
corporation that comprised more than
5% of the organization’s total assets at
the end of the tax year. List each
separate class of publicly traded stock
held by the organization that meets
either of these 5% ownership tests. Do
not include program-related
investments.
Column (a). Describe the type of
investment. Each class of
publicly-traded stock for which the
organization holds 5% or more of the
outstanding shares must be listed by
name and class, including the number
of shares held. Also report all
publicly-traded stock in a corporation
that comprised more than 5% of the
organization’s total assets at the end
of the tax year.
Column (b). Enter the book value of
each investment. The total of column
(b) must equal the amount reported on
Form 990, Part X, column (B), line 12.
Column (c). Indicate whether the
investment is listed at cost or
end-of-year market value. When
reporting securities at fair market
value, use commonly accepted
valuation methods.

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Part VIII.
Investments—Program
Related
Complete Part VIII if the organization
answered “Yes” on Form 990, Part IV,
line 11, and reported an amount on
Form 990, Part X, column (B), line 13,
that is 5% or more of the total assets
reported on Form 990, Part X, column
(B), line 16.
Program-related investments are
investments made primarily to
accomplish the organization’s exempt
purposes rather than to produce
income. Examples of program-related
investments include student loans and
notes receivable from other exempt
organizations that obtained the funds to
pursue the filing organization’s exempt
function.
Column (a). List each type of
program-related investment.
Column (b). Enter the book value of
each program-related investment. The
total of column (b) must equal the
amount reported on Form 990, Part X,
column (B), line 13.
Column (c). Indicate whether the
investment is listed at cost or
end-of-year market value.

Part IX. Other Assets
Complete Part IX if the organization
answered “Yes” on Form 990, Part IV,
line 11, and reported an amount on
Form 990, Part X, column (B), line 15,
that is 5% or more of the total assets
reported on Form 990, Part X, column
(B), line 16.
Column (a). Enter a description of
assets reported on Form 990, Part X,
column (B), line 15. The organization
can use any reasonable basis to
classify these assets.
Column (b). Enter the book value of
each asset. The total of column (b)
must equal the amount reported on
Form 990, Part X, column (B), line 15.

Part X. Other Liabilities
Complete Part X if the organization
answered “Yes” on Form 990, Part IV,
line 11, and either reported an amount
on Form 990, Part X, column (B), line
25, or had financial statements for the
tax year that include a footnote
addressing the organization’s liability
for uncertain tax positions under FIN
48. Organizations are required to
separately report all liabilities for federal
income taxes and amounts owed to
related organizations on Part X of this
schedule.
Line 1. Other liabilities. In column
(a), list each type of liability not
reported on lines 17 through 24 of Form
990, Part X. The organization can use

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any reasonable basis to classify these
liabilities.
In column (b), enter the book value
of each liability. The total of column (b)
must equal the amount reported on
Form 990, Part X, column (B), line 25.
Line 2. FIN 48 footnote. Every
organization required to complete Part
X must provide the text of the footnote
to its financial statements, if
applicable, regarding the organization’s
liability for uncertain tax positions under
FIN 48. This includes, for example, the
description of a liability for unrelated
business income tax, or tax that may
be assessed as a result of the
revocation of exempt status. Any
portion of the FIN 48 footnote that
addresses only the filing organization’s
liability must be provided verbatim. The
filing organization can summarize that
portion, if any, of the footnote that
applies to the liability of multiple
organizations including the organization
(for example, as a member of a group
with consolidated financial statements),
to describe the filing organization’s
share of the liability.

Parts XI Through XIII.
Reconciliation of
Change in Net Assets,
Revenue, and Expenses
From Form 990 to
Audited Financial
Statements

990, Part IV, line 12. If the organization
answered “Yes” on Form 990, Part IV,
line 12A, completing Parts XI, XII, and
XIII is optional.
If the organization did not receive an
audited financial statement for the
reporting year for which it is completing
this Form 990, it is not required to
complete Parts XI, XII, or XIII, even if it
prepared Form 990 in accordance with
SFAS 117.
Use the reconciliation statements of
Parts XII and XIII to reconcile the
differences between the revenue and
expenses reported on the
organization’s audited financial
statement prepared in accordance with
SFAS 117 and the revenue and
expenses reported on the
organization’s Form 990.
On line 4a of Parts XII and XIII,
include only those investment expenses
netted against investment income in the
revenue portion of the organization’s
audited financial statement. Do not
include program-related investment
expenses or other expenses reported
as program service expenses in the
audited statement of activities.
Parts XI, XII, and XIII do not have to
be completed for group returns.

Complete Parts XI, XII, and XIII if the
organization answered “Yes” on Form

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Part XIV. Supplemental
Information
Complete Part XIV to provide narrative
information required in the following.
• Part II, lines 3, 5, and 9
(conservation easements).
• Part III, lines 1a and 4 (collections
of art, historical treasures, or other
similar assets).
• Part IV, lines 1b and 2b (escrow and
custodial arrangements).
• Part V, line 4 (endowment funds).
• Part X, line 2 (FIN 48 footnote text).
• Part XI, line 8 (reconciliation of
change in net assets).
• Part XII, lines 2d and 4b
(reconciliation of revenue).
• Part XIII, lines 2d and 4b
(reconciliation of expenses).
Also use Part XIV to provide
additional narrative explanations and
descriptions, as needed. Identify the
specific part and line number that the
response supports in the order that it
appears on Schedule D (Form 990).
Part XIV can be duplicated if more
space is needed.