990 Schedule A Public Charity Status and Public Support

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms and do
not rely on draft forms, instructions, and pubs for filing. We incorporate all
significant changes to forms posted with this coversheet. However, unexpected
issues occasionally arise, or legislation is passed—in this case, we will post a
new draft of the form to alert users that changes were made to the previously
posted draft. Thus, there are never any changes to the last posted draft of a
form and the final revision of the form. Forms and instructions are subject to
OMB approval before they can be officially released, so we post drafts of them
until they are approved. Drafts of instructions and pubs usually have some
additional changes before their final release. Early release drafts are at
IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

SCHEDULE A
(Form 990)
Department of the Treasury
Internal Revenue Service

2023

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

Name of the organization

Part I

OMB No. 1545-0047

Public Charity Status and Public Support

Open to Public
Inspection

Employer identification number

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 11, 2023
DO NOT FILE
Reason for Public Charity Status. (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
3
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the
4
hospital’s name, city, and state:
5
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
An organization that normally receives a substantial part of its support from a governmental unit or from the general public
described in section 170(b)(1)(A)(vi). (Complete Part II.)

8
9

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college
or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or
university:
An organization that normally receives (1) more than 331/3% of its support from contributions, membership fees, and gross
receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 331/3% of its
support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of
one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check
the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

10

11
12

a

b

c
d

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving
the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the
supporting organization. You must complete Part IV, Sections A and B.
Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having
control or management of the supporting organization vested in the same persons that control or manage the supported
organization(s). You must complete Part IV, Sections A and C.
Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with,
its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s)
that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness
requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

e

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III
functionally integrated, or Type III non-functionally integrated supporting organization.
f Enter the number of supported organizations . . . . . . . . . . . . . . . . . . . . . .
g Provide the following information about the supported organization(s).
(i) Name of supported organization

(ii) EIN

(iii) Type of organization
(described on lines 1–10
above (see instructions))

(iv) Is the organization (v) Amount of monetary
listed in your governing
support (see
document?
instructions)

Yes

(vi) Amount of
other support (see
instructions)

No

(A)
(B)
(C)
(D)
(E)
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Schedule A (Form 990) 2023

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under
Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
1
Gifts, grants, contributions, and
membership fees received. (Do not
include any “unusual grants.”) . . .

(a) 2019

(b) 2020

(c) 2021

(d) 2022

(e) 2023

(f) Total

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 11, 2023
DO NOT FILE

2

Tax revenues levied for the
organization’s benefit and either paid
to or expended on its behalf
. . .

3

The value of services or facilities
furnished by a governmental unit to the
organization without charge . . . .

4

Total. Add lines 1 through 3

5

The portion of total contributions by
each person (other than a
governmental unit or publicly
supported organization) included on
line 1 that exceeds 2% of the amount
shown on line 11, column (f) . . . .

6

Public support. Subtract line 5 from line 4

.

.

.

Section B. Total Support

Calendar year (or fiscal year beginning in)
7
Amounts from line 4 . . . . . .
8
Gross income from interest, dividends,
payments received on securities loans,
rents, royalties, and income from
similar sources . . . . . . . .

(a) 2019

(b) 2020

(c) 2021

(d) 2022

(e) 2023

(f) Total

9

Net income from unrelated business
activities, whether or not the business
is regularly carried on . . . . . .

10

Other income. Do not include gain or
loss from the sale of capital assets
(Explain in Part VI.) . . . . . . .

11
12
13

Total support. Add lines 7 through 10
Gross receipts from related activities, etc. (see instructions) . . . . . . . . . . . .
12
First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3)
organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . .

Section C. Computation of Public Support Percentage
14
%
Public support percentage for 2023 (line 6, column (f), divided by line 11, column (f)) . . . .
Public support percentage from 2022 Schedule A, Part II, line 14 . . . . . . . . . .
15
%
331/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 331/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . .
b 331/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 331/3% or more, check
this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . .

14
15
16a

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is
10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in
Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported
organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b 10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain
in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported
organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule A (Form 990) 2023

Page 3

Schedule A (Form 990) 2023

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II.
If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
Gifts, grants, contributions, and membership fees
1
received. (Do not include any “unusual grants.”)
2
Gross receipts from admissions, merchandise
sold or services performed, or facilities
furnished in any activity that is related to the
organization’s tax-exempt purpose . . .
3
Gross receipts from activities that are not an
unrelated trade or business under section 513

(a) 2019

(b) 2020

(c) 2021

(d) 2022

(e) 2023

(f) Total

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 11, 2023
DO NOT FILE

4

Tax revenues levied for the
organization’s benefit and either paid
to or expended on its behalf
. . .

5

The value of services or facilities
furnished by a governmental unit to the
organization without charge . . . .

6
Total. Add lines 1 through 5 . . . .
7a Amounts included on lines 1, 2, and 3
received from disqualified persons .

b Amounts included on lines 2 and 3
received from other than disqualified
persons that exceed the greater of $5,000
or 1% of the amount on line 13 for the year
c
8

Add lines 7a and 7b . . . . . .
Public support. (Subtract line 7c from
line 6.) . . . . . . . . . . .

Section B. Total Support

Calendar year (or fiscal year beginning in)
9
Amounts from line 6 . . . . . .
10a Gross income from interest, dividends,
payments received on securities loans, rents,
royalties, and income from similar sources

(a) 2019

(b) 2020

(c) 2021

(d) 2022

(e) 2023

(f) Total

b Unrelated business taxable income (less
section 511 taxes) from businesses
acquired after June 30, 1975 . . . .
c
11

Add lines 10a and 10b . . . . .
Net income from unrelated business
activities not included on line 10b, whether
or not the business is regularly carried on

12

Other income. Do not include gain or
loss from the sale of capital assets
(Explain in Part VI.) . . . . . . .
Total support. (Add lines 9, 10c, 11,
and 12.) . . . . . . . . . .
First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3)
organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . .

13
14

Section C. Computation of Public Support Percentage
15
16

Public support percentage for 2023 (line 8, column (f), divided by line 13, column (f)) .
Public support percentage from 2022 Schedule A, Part III, line 15 . . . . . . .

.
.

.
.

.
.

.
.

15
16

%
%

Section D. Computation of Investment Income Percentage
17
18
19a

Investment income percentage for 2023 (line 10c, column (f), divided by line 13, column (f)) . . .
17
%
Investment income percentage from 2022 Schedule A, Part III, line 17 . . . . . . . . . .
%
18
331/3% support tests—2023. If the organization did not check the box on line 14, and line 15 is more than 331/3%, and line
17 is not more than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization . .
b 331/3% support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 331/3%, and
line 18 is not more than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization .

20

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions

.

Schedule A (Form 990) 2023

Page 4
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, Part I, complete Sections A
and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete
Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Schedule A (Form 990) 2023

Part IV

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 11, 2023
DO NOT FILE

1

Are all of the organization’s supported organizations listed by name in the organization’s governing
documents? If “No,” describe in Part VI how the supported organizations are designated. If designated by
class or purpose, describe the designation. If historic and continuing relationship, explain.

2

Did the organization have any supported organization that does not have an IRS determination of status
under section 509(a)(1) or (2)? If “Yes,” explain in Part VI how the organization determined that the supported
organization was described in section 509(a)(1) or (2).
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If “Yes,” answer
lines 3b and 3c below.

3a

b Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and
satisfied the public support tests under section 509(a)(2)? If “Yes,” describe in Part VI when and how the
organization made the determination.
c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B)
purposes? If “Yes,” explain in Part VI what controls the organization put in place to ensure such use.
4a Was any supported organization not organized in the United States (“foreign supported organization”)? If
“Yes,” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign
supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion
despite being controlled or supervised by or in connection with its supported organizations.

1

2

3a

3b
3c
4a

4b

c

Did the organization support any foreign supported organization that does not have an IRS determination
under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used
to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B)
purposes.

4c

5a

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,”
answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN
numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action;
(iii) the authority under the organization’s organizing document authorizing such action; and (iv) how the action
was accomplished (such as by amendment to the organizing document).

5a

b Type I or Type II only. Was any added or substituted supported organization part of a class already
designated in the organization’s organizing document?
c Substitutions only. Was the substitution the result of an event beyond the organization’s control?
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to
anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited
by one or more of its supported organizations, or (iii) other supporting organizations that also support or
benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
7

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor
(as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity
with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990).
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line
7? If “Yes,” complete Part I of Schedule L (Form 990).

8

Yes No

5b
5c

6

7
8

9a

Was the organization controlled directly or indirectly at any time during the tax year by one or more
disqualified persons, as defined in section 4946 (other than foundation managers and organizations
described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which
the supporting organization had an interest? If “Yes,” provide detail in Part VI.
c Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit
from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

9a
9b
9c

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section
4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated
supporting organizations)? If “Yes,” answer line 10b below.
b Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to
determine whether the organization had excess business holdings.)

10a
10b

Schedule A (Form 990) 2023

Page 5

Schedule A (Form 990) 2023

Part IV

Supporting Organizations (continued)
Yes No

11

a

Has the organization accepted a gift or contribution from any of the following persons?
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and
11c below, the governing body of a supported organization?

b A family member of a person described on line 11a above?
c A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to line 11a, 11b, or 11c,
provide detail in Part VI.

11a
11b

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 11, 2023
DO NOT FILE
11c

Section B. Type I Supporting Organizations
1

Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one or
more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s officers,
directors, or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s)
effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported
organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the
supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

1

2

Did the organization operate for the benefit of any supported organization other than the supported
organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part
VI how providing such benefit carried out the purposes of the supported organization(s) that operated,
supervised, or controlled the supporting organization.

2

Yes No

Section C. Type II Supporting Organizations
1

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors
or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control
or management of the supporting organization was vested in the same persons that controlled or managed
the supported organization(s).

Yes No

1

Section D. All Type III Supporting Organizations
1

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the
organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax
year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the
organization’s governing documents in effect on the date of notification, to the extent not previously provided?

1

2

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported
organization(s), or (ii) serving on the governing body of a supported organization? If “No,” explain in Part VI
how the organization maintained a close and continuous working relationship with the supported organization(s).

2

3

By reason of the relationship described on line 2, above, did the organization’s supported organizations have
a significant voice in the organization’s investment policies and in directing the use of the organization’s
income or assets at all times during the tax year? If “Yes,” describe in Part VI the role the organization’s
supported organizations played in this regard.

3

Yes No

Section E. Type III Functionally Integrated Supporting Organizations
1
a
b
c
2
a

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions).
The organization satisfied the Activities Test. Complete line 2 below.
The organization is the parent of each of its supported organizations. Complete line 3 below.
The organization supported a governmental entity. Describe in Part VI how you supported a governmental entity (see instructions).
Activities Test. Answer lines 2a and 2b below.
Yes No
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of
the supported organization(s) to which the organization was responsive? If “Yes,” then in Part VI identify
those supported organizations and explain how these activities directly furthered their exempt purposes,
how the organization was responsive to those supported organizations, and how the organization determined
that these activities constituted substantially all of its activities.

b Did the activities described on line 2a, above, constitute activities that, but for the organization’s
involvement, one or more of the organization’s supported organization(s) would have been engaged in? If
“Yes,” explain in Part VI the reasons for the organization’s position that its supported organization(s) would
have engaged in these activities but for the organization’s involvement.
Parent of Supported Organizations. Answer lines 3a and 3b below.
a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or
trustees of each of the supported organizations? If “Yes” or “No,” provide details in Part VI.
b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each
of its supported organizations? If “Yes,” describe in Part VI the role played by the organization in this regard.

2a

2b

3

3a
3b

Schedule A (Form 990) 2023

Page 6

Schedule A (Form 990) 2023

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See
instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
(B) Current Year
Section A—Adjusted Net Income
(A) Prior Year
(optional)
1
Net short-term capital gain
1
2
Recoveries of prior-year distributions
2
3
Other gross income (see instructions)
3
4
Add lines 1 through 3.
4
5
Depreciation and depletion
5
6
Portion of operating expenses paid or incurred for production or collection
of gross income or for management, conservation, or maintenance of
property held for production of income (see instructions)
6
7
Other expenses (see instructions)
7
8
Adjusted Net Income (subtract lines 5, 6, and 7 from line 4)
8
(B) Current Year
Section B—Minimum Asset Amount
(A) Prior Year
(optional)
1

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 11, 2023
DO NOT FILE

Aggregate fair market value of all non-exempt-use assets (see
instructions for short tax year or assets held for part of year):
a Average monthly value of securities
b Average monthly cash balances
c Fair market value of other non-exempt-use assets
d Total (add lines 1a, 1b, and 1c)
e Discount claimed for blockage or other factors
(explain in detail in Part VI):
Acquisition indebtedness applicable to non-exempt-use assets
2
Subtract line 2 from line 1d.
3
4
Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount,
see instructions).
Net value of non-exempt-use assets (subtract line 4 from line 3)
5
Multiply line 5 by 0.035.
6
Recoveries of prior-year distributions
7
Minimum Asset Amount (add line 7 to line 6)
8

Section C—Distributable Amount
1
2
3
4
5
6
7

1a
1b
1c
1d

2
3

4
5
6
7
8

Current Year

Adjusted net income for prior year (from Section A, line 8, column A)
1
Enter 0.85 of line 1.
2
Minimum asset amount for prior year (from Section B, line 8, column A)
3
Enter greater of line 2 or line 3.
4
Income tax imposed in prior year
5
Distributable Amount. Subtract line 5 from line 4, unless subject to
emergency temporary reduction (see instructions).
6
Check here if the current year is the organization’s first as a non-functionally integrated Type III supporting organization
(see instructions).
Schedule A (Form 990) 2023

Page 7

Schedule A (Form 990) 2023

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)

Section D—Distributions

Current Year

1
2

Amounts paid to supported organizations to accomplish exempt purposes
Amounts paid to perform activity that directly furthers exempt purposes of supported
organizations, in excess of income from activity

3
4
5
6
7
8

Administrative expenses paid to accomplish exempt purposes of supported organizations
Amounts paid to acquire exempt-use assets
Qualified set-aside amounts (prior IRS approval required—provide details in Part VI)
Other distributions (describe in Part VI). See instructions.
Total annual distributions. Add lines 1 through 6.
Distributions to attentive supported organizations to which the organization is responsive
(provide details in Part VI). See instructions.

9
10

2

2
3
4
5
6
7

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 11, 2023
DO NOT FILE

Distributable amount for 2023 from Section C, line 6
Line 8 amount divided by line 9 amount

Section E—Distribution Allocations (see instructions)
1

1

(i)
Excess Distributions

8
9
10

(ii)
Underdistributions
Pre-2023

(iii)
Distributable
Amount for 2023

Distributable amount for 2023 from Section C, line 6

Underdistributions, if any, for years prior to 2023
(reasonable cause required—explain in Part VI). See
instructions.
3
Excess distributions carryover, if any, to 2023
a From 2018 . . . . .
b From 2019 . . . . .
c From 2020 . . . . .
d From 2021 . . . . .
e From 2022 . . . . .
f Total of lines 3a through 3e
g Applied to underdistributions of prior years
h Applied to 2023 distributable amount
i Carryover from 2018 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4
Distributions for 2023 from
Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2023 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5
Remaining underdistributions for years prior to 2023, if
any. Subtract lines 3g and 4a from line 2. For result
greater than zero, explain in Part VI. See instructions.
6

7
8
a
b
c
d
e

Remaining underdistributions for 2023. Subtract lines 3h
and 4b from line 1. For result greater than zero, explain in
Part VI. See instructions.
Excess distributions carryover to 2024. Add lines 3j
and 4c.
Breakdown of line 7:
Excess from 2019 . . .
Excess from 2020 . . .
Excess from 2021 . . .
Excess from 2022 . . .
Excess from 2023 . . .
Schedule A (Form 990) 2023

Page 8
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part
III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section
B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b,
3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E,
lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.)

Schedule A (Form 990) 2023

Part VI

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 11, 2023
DO NOT FILE

Schedule A (Form 990) 2023