Exempt Organization Business Income Tax Return

Transcription

1 Form For calendar year 201 or other tax year beginning, and ending. 4 Unrelated business taxable income. Subtract line from line 2. If line is greater than line 2, enter the smaller of zero or line LHA For Paperwork Reduction Act Notice, see instructions. OMB No Information about Form 0-T and its instructions is available at Department of the Treasury Open to Public Inspection for Internal Revenue Service Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c). 501(c) Organizations Only Employer identification number A Check box if Name of organization ( Check box if name changed and see instructions.) D (Employees trust, see address changed COMMUNITY FDN OF GREATER DES MOINES instructions.) B Exempt under section Print F/K/A GREATER DES MOINES COMMUNITY FDN X 501( c )( ) or E Unrelated business activity codes Number, street, and room or suite no. If a P.O. box, see instructions. (See instructions.) Type 408(e) 220(e) 115 GRAND AVENUE Book value of all assets C at end of year F Group exemption number (See instructions.) 27,070,2. G Check organization type X 501(c) corporation 501(c) trust 401(a) trust Other trust H Describe the organization s primary unrelated business activity. INVESTMENT IN PARTNERSHIPS I During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? ~~~~~~ Yes X No If "Yes," enter the name and identifying number of the parent corporation. J The books are in care of KARLA JONES-WEBER Telephone number Part I Unrelated Trade or Business Income (A) Income (B) Expenses (C) Net 1a Gross receipts or sales b b c Less returns and allowances c Balance ~~~ 12 Other income (See instructions; attach schedule.) ~~~~~~~~~~~~ 12 1 Total. Combine lines through , ,850. Part II Deductions Not Taken Elsewhere (See instructions for limitations on deductions.) (Except for contributions, deductions must be directly connected with the unrelated business income.) T 408A 50(a) City or town, state or province, country, and ZIP or foreign postal code 52(a) DES MOINES, IA Cost of goods sold (Schedule A, line 7) ~~~~~~~~~~~~~~~~~ Gross profit. Subtract line 2 from line 1c ~~~~~~~~~~~~~~~~ 4a Capital gain net income (attach Form 84 and Schedule D) ~~~~~~~~ Net gain (loss) (Form 477, Part II, line 17) (attach Form 477) ~~~~~~ Capital loss deduction for trusts ~~~~~~~~~~~~~~~~~~~~ Income (loss) from partnerships and S corporations (attach statement) ~~~ Rent income (Schedule C) ~~~~~~~~~~~~~~~~~~~~~~ Unrelated debt-financed income (Schedule E) ~~~~~~~~~~~~~~ Interest, annuities, royalties, and rents from controlled organizations (Sch. F)~ Investment income of a section 501(c)(7), (), or (17) organization (Schedule G) Exploited exempt activity income (Schedule I) ~~~~~~~~~~~~~~ Advertising income (Schedule J) ~~~~~~~~~~~~~~~~~~~~ Compensation of officers, directors, and trustees (Schedule K) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Salaries and wages ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Repairs and maintenance Bad debts ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Interest (attach schedule) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Taxes and licenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Charitable contributions (See instructions for limitation rules.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Depreciation (attach Form 4562) Less depreciation claimed on Schedule A and elsewhere on return Depletion Contributions to deferred compensation plans Exempt Organization Business Income Tax Return (and proxy tax under section 60(e)) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total deductions. Add lines 14 through 28 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Unrelated business taxable income before net operating loss deduction. Subtract line 2 from line 1 ~~~~~~~~~~~~ 1c 2 4a 4b 4c ~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Employee benefit programs ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Excess exempt expenses (Schedule I) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Excess readership costs (Schedule J) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other deductions (attach schedule) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ SEE STATEMENT 2 Net operating loss deduction (limited to the amount on line 0) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Unrelated business taxable income before specific deduction. Subtract line 1 from line 0 ~~~~~~~~~~~~~~~~~ Specific deduction (Generally 1,000, but see instructions for exceptions.) ~~~~~~~~~~~~~~~~~~~~~~~~ 21 22a b ,850. STMT 1 12, ,4. 27,62. 7,47. 62, , ,228. 1, ,228. Form 0-T (201) COMMUNITY FDN OF GREATER DE

2 COMMUNITY FDN OF GREATER DES MOINES Form 0-T (201) F/K/A GREATER DES MOINES COMMUNITY FDN Part III Tax Computation 5 Organizations Taxable as Corporations. See instructions for tax computation Controlled group members (sections 1561 and 156) check here See instructions and: a Enter your share of the 50,000, 25,000, and,25,000 taxable income brackets (in that order): b Enter organization s share of: Additional 5 tax (not more than 11,750) c Additional tax (not more than 0,000) ~~~~~~~~~~~~~ Trusts Taxable at Trust Rates. See instructions for tax computation. Income tax on the amount on line 4 from: Proxy tax. See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total. Add lines 7 and 8 to line 5c or 6, whichever applies Part IV Tax and Payments 40a Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116) ~~~~~~~~ 40a b Other credits (see instructions) c d Credit for prior year minimum tax (attach Form 8801 or 8827) ~~~~~~~~~~~~~~ e Total credits. Add lines 40a through 40d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other taxes. Check if from: Form 4255 Form 8611 Form 867 Form 8866 Other (attach schedule) 4 Total tax. Add lines 41 and 42 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4 44 a Payments: A 2012 overpayment credited to 201 ~~~~~~~~~~~~~~~~~~~ 44a b 201 estimated tax payments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 44b 26,880. c Tax deposited with Form 8868 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 44c 160,500. d Foreign organizations: Tax paid or withheld at source (see instructions) ~~~~~~~~~~ 44d e Backup withholding (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~~ 44e f Credit for small employer health insurance premiums (Attach Form 841) ~~~~~~~~ 44f g Other credits and payments: Form Total payments. Add lines 44a through 44g ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Tax due. If line 45 is less than the total of lines 4 and 46, enter amount owed ~~~~~~~~~~~~~~~~~~~ Overpayment. If line 45 is larger than the total of lines 4 and 46, enter amount overpaid ~~~~~~~~~~~~~~ , Enter the amount of line 48 you want: Credited to 2014 estimated tax 80,480. Refunded 4 26,164. Part V Statements Regarding Certain Activities and Other Information (see instructions) 1 At any time during the 201 calendar year, did the organization have an interest in or a signature or other authority over a financial account (bank, Yes No 2 securities, or other) in a foreign country? If YES, the organization may have to file Form TD F , Report of Foreign Bank and Financial Accounts. If YES, enter the name of the foreign country here During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust? If YES, see instructions for other forms the organization may have to file. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Enter the amount of tax-exempt interest received or accrued during the tax year Schedule A - Cost of Goods Sold. Enter method of inventory valuation 1 2 4a b Income tax on the amount on line 4 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Tax rate schedule or Schedule D (Form 41) ~~~~~~~~~~~~~~~~~~~~~~~~~~~ Alternative minimum tax Inventory at beginning of year ~~~ 1 6 Inventory at end of year ~~~~~~~~~~~~ Cost of labor~~~~~~~~~~~ from line 5. Enter here and in Part I, line 2 ~~~~ Additional section 26A costs (att. schedule) 5 Total. 5 Sign Here ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~ General business credit. Attach Form 800 ~~~~~~~~~~~~~~~~~~~~~~ Subtract line 40e from line ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Form 416 Other Total Estimated tax penalty (see instructions). Check if Form 2220 is attached ~~~~~~~~~~~~~~~~~~~ Purchases ~~~~~~~~~~~ 2 7 Cost of goods sold. Subtract line 6 Other costs (attach schedule) ~~~ 4a 4b 8 Add lines 1 through 4b the organization? Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. = = 40b 40c 40d 44g Do the rules of section 26A (with respect to property produced or acquired for resale) apply to PRESIDENT Signature of officer Date Title Print/Type preparer s name Preparer s signature Date Check 5c e May the IRS discuss this return with the preparer shown below (see instructions)? self- employed Paid KAY HEGARTY P00057 Preparer Firm s name MCGLADREY LLP Firm s EIN Use Only 400 LOCUST ST, STE 640 Firm s address DES MOINES, IA Phone no Form 0-T (201) COMMUNITY FDN OF GREATER DE N/A if PTIN X Yes Yes Page 2 80,44. 80,44. 80,44. 80, , X X No No

3 COMMUNITY FDN OF GREATER DES MOINES Form 0-T (201) F/K/A GREATER DES MOINES COMMUNITY FDN Page Schedule C - Rent Income (From Real Property and Personal Property Leased With Real Property) (see instructions) 1. Description of property (a) 2. From personal property (if the percentage of rent for personal property is more than but not more than 50) Rent received or accrued (b) From real and personal property (if the percentage of rent for personal property exceeds 50 or if the rent is based on profit or income) (a) Deductions directly connected with the income in columns 2(a) and 2(b) (attach schedule) Total 0. Total 0. (c) Total income. Add totals of columns 2(a) and 2(b). Enter (b) Total deductions. Enter here and on page 1, here and on page 1, Part I, line 6, column (A) 0. Part I, line 6, column (B) 0. Schedule E - Unrelated Debt-Financed Income (see instructions). Deductions directly connected with or allocable 2. Gross income from to debt-financed property 1. Description of debt-financed property or allocable to debtfinanced property (a) Straight line depreciation (b) Other deductions (attach schedule) (attach schedule) 4. Amount of average acquisition 5. Average adjusted basis 6. Column 4 divided 7. Gross income 8. Allocable deductions debt on or allocable to debt-financed of or allocable to by column 5 reportable (column (column 6 x total of columns property (attach schedule) debt-financed property 2 x column 6) (a) and (b)) (attach schedule) Enter here and on page 1, Part I, line 7, column (A). Enter here and on page 1, Part I, line 7, column (B). Totals ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total dividends-received deductions included in column 8 0. Schedule F - Interest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions) Exempt Controlled Organizations 1. Name of controlled organization Part of column 4 that is 6. Deductions directly Employer identification Net unrelated income Total of specified included in the controlling connected with income number (loss) (see instructions) payments made organization s gross income in column 5 Nonexempt Controlled Organizations 7. Taxable Income 8. Net unrelated income (loss). Total of specified payments. Part of column that is included 11. Deductions directly connected (see instructions) made in the controlling organization s with income in column gross income Add columns 5 and. Enter here and on page 1, Part I, line 8, column (A). Add columns 6 and 11. Enter here and on page 1, Part I, line 8, column (B). Totals J Form 0-T (201) COMMUNITY FDN OF GREATER DE

4 COMMUNITY FDN OF GREATER DES MOINES Form 0-T (201) F/K/A GREATER DES MOINES COMMUNITY FDN Schedule G - Investment Income of a Section 501(c)(7), (), or (17) Organization (see instructions) 1. Description of exploited activity 1. Description of income 2. Amount of income 2. Gross unrelated business income from trade or business Enter here and on page 1, Part I, line, col. (A).. Expenses directly connected with production of unrelated business income Enter here and on page 1, Part I, line, col. (B). Enter here and on page 1, Part I, line, column (A). 4. Net income (loss) from unrelated trade or business (column 2 minus column ). If a gain, compute cols. 5 through 7.. Deductions Total deductions directly connected 4. Set-asides 5. and set-asides (attach schedule) (attach schedule) (col. plus col. 4) 5. Gross income 6. Expenses from activity that attributable to is not unrelated column 5 business income Enter here and on page 1, Part I, line, column (B). Totals Schedule I - Exploited Exempt Activity Income, Other Than Advertising Income (see instructions) 7. Excess exempt expenses (column 6 minus column 5, but not more than column 4). Enter here and on page 1, Part II, line 26. Totals Schedule J - Advertising Income (see instructions) Part I Income From Periodicals Reported on a Consolidated Basis Page 4 1. Name of periodical 2. Gross. Direct advertising advertising costs income 4. Advertising gain or (loss) (col. 2 minus col. ). If a gain, compute cols. 5 through Circulation 6. Readership income costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). Totals (carry to Part II, line (5)) Part II Income From Periodicals Reported on a Separate Basis (For each periodical listed in Part II, fill in columns 2 through 7 on a line-by-line basis.) Totals from Part I Name of periodical 2. Gross. Direct advertising advertising costs income Enter here and on page 1, Part I, line 11, col. (A). Enter here and on page 1, Part I, line 11, col. (B). 4. Advertising gain or (loss) (col. 2 minus col. ). If a gain, compute cols. 5 through Circulation 6. Readership income costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). Enter here and on page 1, Part II, line 27. Totals, Part II (lines 1-5) Schedule K - Compensation of Officers, Directors, and Trustees (see instructions). Percent of 4. Compensation attributable Title time devoted to 1. Name 2. to unrelated business business Total. Enter here and on page 1, Part II, line Form 0-T (201) COMMUNITY FDN OF GREATER DE

5 Alternative Minimum Tax - Corporations OMB No Form Attach to the corporation s tax return. Department of the Treasury Internal Revenue Service Information about Form 4626 and its separate instructions is at Name COMMUNITY FDN OF GREATER DES MOINES Employer identification number F/K/A GREATER DES MOINES COMMUNITY FDN Note: See the instructions to find out if the corporation is a small corporation exempt Adjustments and preferences: a Depreciation of post-186 property ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Amortization of certified pollution control facilities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ c Amortization of mining exploration and development costs ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ d Amortization of circulation expenditures (personal holding companies only) ~~~~~~~~~~~~~~~~~~~~~ e Adjusted gain or loss ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ f Long-term contracts ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ g h i j Merchant marine capital construction funds ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Section 8(b) deduction (Blue Cross, Blue Shield, and similar type organizations only) ~~~~~~~~~~~~~~~~ Tax shelter farm activities (personal service corporations only) ~~~~~~~~~~~~~~~~~~~~~~~~~~~ Passive activities (closely held corporations and personal service corporations only) ~~~~~~~~~~~~~~~~~ k Loss limitations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ l Depletion ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ m Tax-exempt interest income from specified private activity bonds ~~~~~~~~~~~~~~~~~~~~~~~~~~ n o Intangible drilling costs ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other adjustments and preferences ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ * Pre-adjustment alternative minimum taxable income (AMTI). Combine lines 1 through 2o ~~~~~~~~~~~~~~~ a b c d e a b c 4626 from the alternative minimum tax (AMT) under section 55(e). Taxable income or (loss) before net operating loss deduction ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Adjusted current earnings (ACE) adjustment: ACE from line of the ACE worksheet in the instructions ~~~~~~~~~~~~~ Subtract line from line 4a. If line exceeds line 4a, enter the difference as a negative amount (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~ Multiply line 4b by 75 (.75). Enter the result as a positive amount ~~~~~~~~~ Enter the excess, if any, of the corporation s total increases in AMTI from prior year ACE adjustments over its total reductions in AMTI from prior year ACE adjustments (see instructions). Note: You must enter an amount on line 4d (even if line 4b is positive) ~~~~~~~~~~~~~~~~~~~~~~~~~~~ ACE adjustment. If line 4b is zero or more, enter the amount from line 4c If line 4b is less than zero, enter the smaller of line 4c or line 4d as a negative amount ~~~~~~~~~~~~~ Combine lines and 4e. If zero or less, stop here; the corporation does not owe any AMT ~~~~~~~~~~~~~~~ Alternative tax net operating loss deduction (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~~~~~ Alternative minimum taxable income. Subtract line 6 from line 5. If the corporation held a residual interest in a REMIC, see instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Exemption phase-out (if line 7 is,000 or more, skip lines 8a and 8b and enter -0- on line 8c): Subtract 150,000 from line 7 (if completing this line for a member of a controlled group, see instructions). If zero or less, enter -0- ~~~~~~~~~~~~~~~~~ Multiply line 8a by 25 (.25) ~~~~~~~~~~~~~~~~~~~~~~~~~~ Exemption. Subtract line 8b from 40,000 (if completing this line for a member of a controlled group, see instructions). If zero or less, enter -0- ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Subtract line 8c from line 7. If zero or less, enter -0- ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Multiply line by 20 (.20) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Alternative minimum tax foreign tax credit (AMTFTC) (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~ Tentative minimum tax. Subtract line 11 from line ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Regular tax liability before applying all credits except the foreign tax credit ~~~~~~~~~~~~~~~~~~~~~~ Alternative minimum tax. Subtract line 1 from line 12. If zero or less, enter -0-. Enter here and on Form 1120, Schedule J, line, or the appropriate line of the corporation s income tax return JWA For Paperwork Reduction Act Notice, see separate instructions. Form 4626 (201) * SEE ALSO 4a 4b 4c 4d p m o 8a 8b STATEMENT 240, , , a 2b 2c 2d 2e 2f 2g 2h 2i 2j 2k 2l 2m 2n 2o 4e c , , , , , ,46. 22,26. 44, , , COMMUNITY FDN OF GREATER DE

6 COMMUNITY FDN OF GREATER DES MOINES F/K/ Adjusted Current Earnings (ACE) Worksheet J See ACE Worksheet Instructions. 1 2 Pre-adjustment AMTI. Enter the amount from line of Form 4626 ~~~~~~~~~~~~~~~~~~~~~~~~~~ ACE depreciation adjustment: a AMT depreciation ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2a b ACE depreciation: Post-1 property ~~~~~~~~~~ 2b Post-18, pre-14 property ~~~~~~ 2b Pre- MACRS property ~~~~~~~ 2b Pre- original ACRS property ~~~~~ 2b (5) Property described in sections 168(f) through ~~~~~~~~~~ 2b(5) (6) Other property ~~~~~~~~~~~~~ 2b(6) (7) Total ACE depreciation. Add lines 2b through 2b(6) ~~~~~~~~~~~ 2b(7) c ACE depreciation adjustment. Subtract line 2b(7) from line 2a ~~~~~~~~~~~~~~~~~~~~~~~~~~~ Inclusion in ACE of items included in earnings and profits (E&P): a Tax-exempt interest income ~~~~~~~~~~~~~~~~~~~~~~~~~~ a b Death benefits from life insurance contracts ~~~~~~~~~~~~~~~~~~~ b c All other distributions from life insurance contracts (including surrenders) ~~~~~~ c d Inside buildup of undistributed income in life insurance contracts ~~~~~~~~~~ d e Other items (see Regulations sections 1.56(g)-1(c)(6)(iii) through (ix) for a partial list) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ e f Total increase to ACE from inclusion in ACE of items included in E&P. Add lines a through e ~~~~~~~~~~~~~ 4 Disallowance of items not deductible from E&P: a Certain dividends received ~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4a b Dividends paid on certain preferred stock of public utilities that are deductible under section 247 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4b c Dividends paid to an ESOP that are deductible under section 404(k) ~~~~~~~~~ 4c d Nonpatronage dividends that are paid and deductible under section 182(c) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4d e Other items (see Regulations sections 1.56(g)-1(d)(i) and (ii) for a partial list) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4e f Total increase to ACE because of disallowance of items not deductible from E&P. Add lines 4a through 4e ~~~~~~~~ 5 Other adjustments based on rules for figuring E&P: a Intangible drilling costs ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 5a b Circulation expenditures ~~~~~~~~~~~~~~~~~~~~~~~~~~~ 5b c Organizational expenditures ~~~~~~~~~~~~~~~~~~~~~~~~~~ 5c d LIFO inventory adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~ 5d e Installment sales ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 5e f Total other E&P adjustments. Combine lines 5a through 5e ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6 Disallowance of loss on exchange of debt pools ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 7 Acquisition expenses of life insurance companies for qualified foreign contracts ~~~~~~~~~~~~~~~~~~~ 8 Depletion ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Basis adjustments in determining gain or loss from sale or exchange of pre-14 property ~~~~~~~~~~~~~~~ Adjusted current earnings. Combine lines 1, 2c, f, 4f, and 5f through. Enter the result here and on line 4a of Form c f 4f 5f , , COMMUNITY FDN OF GREATER DE

7 COMMUNITY FDN OF GREATER DES MOINES F/K/ }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FORM 0-T INCOME (LOSS) FROM PARTNERSHIPS STATEMENT 1 AND S CORPORATIONS }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} DESCRIPTION AMOUNT }}}}}}}}}}} }}}}}}}}}}}}}} UBS REAL ESTATE OPPORTUNITY FUND LLC 168,70. UBS REAL ESTATE OPPORTUNITY FUND II LLC 2,25. UBS PRIVATE EQUITY FUND VII LLC -,218. NEWBURY EQUITY PARTNERS LP 2,214. NORTHGATE IV LP,460. DES MOINES TECHNOLOGY BUSINESS -4,50. MIDWEST RENEWABLE LLC -65,474. MONTAUK TRIGUARD FUND V, LP -4,21. ALLIANCE RESOURCE PARTNERS LP 1. }}}}}}}}}}}}}} TOTAL TO FORM 0-T, PAGE 1, LINE 5 12,850. ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FORM 0-T OTHER DEDUCTIONS STATEMENT 2 }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} DESCRIPTION AMOUNT }}}}}}}}}}} }}}}}}}}}}}}}} INVESTMENT FEES 7,47. }}}}}}}}}}}}}} TOTAL TO FORM 0-T, PAGE 1, LINE 28 7,47. ~~~~~~~~~~~~~~ 25 STATEMENT(S) 1, COMMUNITY FDN OF GREATER DE

8 COMMUNITY FDN OF GREATER DES MOINES F/K/ }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FORM 4626 AMT CONTRIBUTIONS STATEMENT }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} CARRYOVER OF PRIOR YEARS UNUSED CONTRIBUTIONS FOR TAX YEAR 2008 FOR TAX YEAR 200 FOR TAX YEAR 20 FOR TAX YEAR 2011 FOR TAX YEAR 2012 TOTAL CARRYOVER CURRENT YEAR CONTRIBUTIONS TOTAL CONTRIBUTIONS OF TAXABLE INCOME AS ADJUSTED EXCESS CONTRIBUTIONS ALLOWABLE CONTRIBUTIONS }}}}}}}}}}}}}} }}}}}}}}}}}}}} 26,81 }}}}}}}}}}}}}} 0 ~~~~~~~~~~~~~~ 0 ~~~~~~~~~~~~~~ AMT CHARITABLE DEDUCTION 0 REGULAR CONTRIBUTION DEDUCTION 27,62 }}}}}}}}}}}}}} AMT CONTRIBUTION ADJUSTMENT 27,62 ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 26 STATEMENT(S) COMMUNITY FDN OF GREATER DE

9 Form OMB No Department of the Treasury Attach to the corporation s tax return. FORM 0-T Internal Revenue Service Information about Form 2220 and its separate instructions is at Name COMMUNITY FDN OF GREATER DES MOINES Employer identification number F/K/A GREATER DES MOINES COMMUNITY FDN Note: Generally, the corporation is not required to file Form 2220 (see Part II below for exceptions) because the IRS will figure any penalty owed and bill the corporation. However, the corporation may still use Form 2220 to figure the penalty. If so, enter the amount from page 2, line 8 on the estimated tax penalty line of the corporation s income tax return, but do not attach Form Part I 2220 Underpayment of Estimated Tax by Corporations Required Annual Payment 1 Total tax (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 80,44. 2 a Personal holding company tax (Schedule PH (Form 1120), line 26) included on line 1 ~~~~~ b Look-back interest included on line 1 under section 460(b) for completed long-term contracts or section 167(g) for depreciation under the income forecast method ~~~~~~~~ 2a 2b c Credit for federal tax paid on fuels (see instructions) ~~~~~~~~~~~~~~~~~~~ 2c d Total. Add lines 2a through 2c ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4 Subtract line 2d from line 1. If the result is less than 500, do not complete or file this form. The corporation does not owe the penalty Enter the tax shown on the corporation s 2012 income tax return (see instructions). Caution: If the tax is zero or the tax year was for less than 12 months, skip this line and enter the amount from line on line 5 ~~~~~~~~~~~ 2d 4 80,44. 26, Required annual payment. Enter the smaller of line or line 4. If the corporation is required to skip line 4, enter the amount from line 5 Part II Reasons for Filing - Check the boxes below that apply. If any boxes are checked, the corporation must file Form 2220 even if it does not owe a penalty (see instructions) The corporation is a "large corporation" figuring its first required installment based on the prior year s tax. Part III Figuring the Underpayment (a) (b) (c) (d) The corporation is using the adjusted seasonal installment method. The corporation is using the annualized income installment method. Installment due dates. Enter in columns (a) through (d) the 15th day of the 4th ( Form 0-PF filers: Use 5th month), 6th, th, and 12th months of the corporation s tax year ~~~~~~~~~~~~~~~~ Required installments. If the box on line 6 and/or line 7 above is checked, enter the amounts from Sch A, line 8. If the box on line 8 (but not 6 or 7) is checked, see instructions for the amounts to enter. If none of these boxes are checked, enter 25 of line 5 above in each column. ~~~~~~ ~ Estimated tax paid or credited for each period (see instructions). For column (a) only, enter the amount from line 11 on line 15 ~~~~~~~~~~~~~~~ Complete lines 12 through 18 of one column before going to the next column. Enter amount, if any, from line 18 of the preceding column Add lines 11 and 12 ~~~~~~~~~~~~~~~~~ Add amounts on lines 16 and 17 of the preceding column Subtract line 14 from line 1. If zero or less, enter -0- ~~ If the amount on line 15 is zero, subtract line 1 from line 14. Otherwise, enter -0- ~~~~~~~~~~~~~~~ Underpayment. If line 15 is less than or equal to line, subtract line 15 from line. Then go to line 12 of the next column. Otherwise, go to line 18 ~~~~~~~~~~~ Overpayment. If line is less than line 15, subtract line from line 15. Then go to line 12 of the next column Go to Part IV on page 2 to figure the penalty. Do not go to Part IV if there are no entries on line 17 - no penalty is owed. 26, /15/1 06/15/1 0/15/1 12/15/1 6,71. 6,71. 6,71. 6,71. 26, ,880. 6,71. 1,48. 20, ,72. 6,71. 1,48. 6,71. 6,71. 6,71. JWA For Paperwork Reduction Act Notice, see separate instructions. Form 2220 (201) COMMUNITY FDN OF GREATER DE

10 FORM 0-T Form 2220 (201) Part IV Figuring the Penalty COMMUNITY FDN OF GREATER DES MOINES F/K/A GREATER DES MOINES COMMUNITY FDN Page 2 1 Enter the date of payment or the 15th day of the rd month after the close of the tax year, whichever is earlier (see instructions). (Form 0-PF and Form 0-T filers: Use 5th month instead of rd month.) ~~~~~~~~~~~~ 20 Number of days from due date of installment on line to the date shown on line 1 ~~~~~~~~~~~~~~~~~ 1 20 (a) (b) (c) (d) 21 Number of days on line 20 after 4/15/201 and before 7/1/201 ~~ Underpayment on line 17 x Number of days on line 21 x ~~~ 22 2 Number of days on line 20 after 06/0/201 and before /1/201 ~ 2 24 Underpayment on line 17 x Number of days on line 2 x ~~~ Number of days on line 20 after /0/201 and before 1/1/2014 ~~ Underpayment on line 17 x Number of days on line 25 x Number of days on line 20 after 12/1/201 and before 4/1/2014 ~~~ ~ SEE ATTACHED WORKSHEET 28 Underpayment on line 17 x Number of days on line 27 x ~~~ 28 2 Number of days on line 20 after /1/2014 and before 7/1/2014 ~~ 2 0 Underpayment on line 17 x Number of days on line 2 x * ~~~ 0 1 Number of days on line 20 after 6/0/2014 and before /01/2014 ~ 1 2 Underpayment on line 17 x Number of days on line 1 x * ~~~ 2 Number of days on line 20 after /0/2014 and before 1/1/2015 ~~ 4 Underpayment on line 17 x Number of days on line x * ~~~ 4 5 Number of days on line 20 after 12/1/2014 and before 2/16/2015 ~ 5 6 Underpayment on line 17 x Number of days on line 5 x * ~~~ 6 7 Add lines 22, 24, 26, 28, 0, 2, 4, and 6 ~~~~~~~~~ 7 8 Penalty. Add columns (a) through (d) of line 7. Enter the total here and on Form 1120; line ; or the comparable line for other income tax returns * Use the penalty interest rate for each calendar quarter, which the IRS will determine during the first month in the preceding quarter. These rates are published quarterly in an IRS News Release and in a revenue ruling in the Internal Revenue Bulletin. To obtain this information on the Internet, access the IRS website at You can also call to get interest rate information JWA Form 2220 (201) COMMUNITY FDN OF GREATER DE

11 FORM 0-T UNDERPAYMENT OF ESTIMATED TAX WORKSHEET Name(s) Identifying Number COMMUNITY FDN OF GREATER DES MOINES F/K/A GREATER DES MOINES COMMUNITY FDN (A) (B) (C) (D) (E) (F) Adjusted Number Days Daily *Date Amount Balance Due Balance Due Penalty Rate Penalty -0-04/15/1 6,71. 6, /15/1 6,71. 1, /15/1 6,71. 20, /15/1 6,71. 26, /15/1-26, Penalty Due (Sum of Column F). ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 287. * Date of estimated tax payment, withholding credit date or installment due date COMMUNITY FDN OF GREATER DE

12 COMMUNITY FDN OF GREATER DES MOINES F/K/ }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FORM 8886 PARTICIPATED IN TRANSACTION THROUGH STATEMENT 4 ANOTHER ENTITY TRANSACTION NAME: LOSSES FROM TRADING ACTIVITIES }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} TYPE OF ENTITY DATE K-1 NAME AND EIN OF OTHER ENTITY PARTNER S CORP TRUST FOREIGN RECEIVED }}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}} }}}}}} }}}}} }}}}}}} }}}}}}}}}} GLOBAL FIXED INCOME INVESTMENT GRADE X 0/1/2014 BRANDYWINE INVESTMENT TRUST NEWBURY EQUITY PARTNERS LP X 08/11/ GLOBAL FIXED INCOME INVESTMENT GRADE BRANDYWINE INVESTMENT TRUST X 0/1/2014 UBS REAL ESTATE OPPORTUNITY FUND II LLC X 08/18/ STATEMENT(S) COMMUNITY FDN OF GREATER DE

13 COMMUNITY FDN OF GREATER DES MOINES F/K/ }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FORM 8886 STATEMENT 5 }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} THE TAXPAYER RECEIVED SCHEDULE K-1S FROM THE ABOVE ENTITIES REPORTING SECTION 88 LOSSES IN THE AMOUNT OF: GLOBAL FIXED INCOME INVESTMENT GRADE BRANDYWINE INVESTMENT TRUST (20,124) GLOBAL FIXED INCOME INVESTMENT GRADE BRANDYWINE INVESTMENT TRUST (27,06) UBS REAL ESTATE OPPORTUNITY FUND II LLC (1,74) NEWBURY EQUITY PARTNERS LP () SUM OF REPORTABLE LOSSES (1,774) THE TAXPAYER HAS REPORTED THE UBI PORTION OF THE AMOUNT ON LINE 5 ON FORM 0-T. THE TAXPAYER IS FILING FORM 8886 AS A PROTECTIVE MEASURE. THE ABOVE 8886 AMOUNTS ARE TOTALS. DETAIL OF TOTALS IS AVAILABLE ON REQUEST. 02 STATEMENT(S) COMMUNITY FDN OF GREATER DE

14 COMMUNITY FDN OF GREATER DES MOINES F/K/ }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FORM 8886 STATEMENT 6 }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} SECTION 165 REPORTABLE LOSS TRANSACTION THE TAXPAYER RECEIVED A SCHEDULE K-1 FROM THE AFOREMENTIONED ENTITY REPORTING SECTION 165 LOSSES IN THE AMOUNT OF: BRE/MAURITIUS BIDCO EIN: (,58) THE TAXPAYER HAS REPORTED THE UBI PORTION OF THE AMOUNT ON LINE 5 OF FORM 0-T. THE TAXPAYER IS FILING FORM 8886 AS A PROTECTIVE MEASURE. 0 STATEMENT(S) COMMUNITY FDN OF GREATER DE