organization provides in consideration Use Form 4506-A to request:

Transcription

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2 Goods or services a donee Through the IRS te that a section 527 political organization provides in consideration Use Form 456-A to request: TIP organization (and an for a payment y a taxpayer include organization filing Form 99-PF) goods or services provided in a year A copy of an exempt or political must disclose their Schedule B (Form other than the year in which the donor organization s return, report, notice, or 99, 99-EZ, or 99-PF). See the makes the payment to the donee exemption application; Instructions for Schedule B. organization. An inspection of a return, report, The penalties discussed in General Intangile religious enefits. notice, or exemption application at an Instruction K also apply to section 527 Intangile religious enefits must e IRS office. political organizations (Rev. Rul. provided y organizations organized The IRS can provide copies of 23-49, I.R.B. 93). exclusively for religious purposes. exempt organization returns on a Pulic inspection and distriution of Examples include: compact disc (CD). Requesters can applications for tax exemption and Admission to a religious ceremony, order the complete set (all Forms 99 annual information returns of and and 99-EZ or all Forms 99-PF filed tax-exempt organizations. Under De minimis tangile enefits, such as for a year) or a partial set y state or y Regulations sections (d)-1 wine, provided in connection with a month. For more information on the through (d)-3, a tax-exempt religious ceremony. cost and how to order CDs, call the organization must: Distriuting organization as TEGE Customer Account Services Make its application for recognition of donee. An organization descried in toll-free numer ( ) or exemption and its annual information section 17(c), or an organization write to the IRS in Cincinnati, OH, at returns availale for pulic inspection descried as a Principal Comined the address in General Instruction A. without charge at its principal, regional, Fund Organization for purposes of the and district offices during regular Comined Federal Campaign, that The IRS may not disclose portions of usiness hours. receives a payment made as a an exemption application relating to any Make each annual information return contriution is treated as a donee trade secrets, etc. Additionally, the IRS availale for a period of 3 years organization even if the organization may not disclose the names and eginning on the date the return is distriutes the amount received to one addresses of contriutors. See the required to e filed (determined with or more organizations descried in Instructions for Schedule B (Form 99, regard to any extension of time for section 17(c). 99-EZ, or 99-PF) for more filing) or is actually filed, whichever is Penalties. A charity that knowingly information aout the disclosure of that later. provides a false sustantiation schedule. Provide a copy without charge, (for acknowledgment to a donor may e Forms 99 or 99-EZ can only e Form 99-T, this requirement only suject to the penalties under section requested for section 527 organizations applies to Form 99-T s filed after 671 for aiding and aetting an for tax years eginning after June 3, August 17, 26) other than a understatement of tax liaility. 2. reasonale fee for reproduction and Charities that fail to provide the actual postage costs, of all or any part A return, report, notice, or exemption required disclosure statement for a quid of any application or return required to application may e inspected at an IRS pro quo contriution of more than $75 e made availale for pulic inspection office free of charge. Copies of these will incur a penalty of $1 per to any individual who makes a request items may also e otained through the contriution, not to exceed $5, per for such copy in person or in writing organization as discussed in the fundraising event or mailing. The (except as provided in Regulations following section. charity may avoid the penalty if it can sections (d)-2 and -3). show that the failure was due to Through the Organization Definitions. reasonale cause (section 6714). Pulic inspection and distriution of Tax-exempt organization is any certain returns of unrelated usiness organization that is descried in section M. Pulic Inspection of income. Section 51(c)(3) 51(c) or (d) and is exempt from organizations that are required to file taxation under section 51(a). The term Returns, etc. Form 99-T after August 17, 26, tax-exempt organization also includes Some memers of the pulic rely on must make Form 99-T availale for any section 4947(a)(1) nonexempt Form 99, or Form 99-EZ, as the pulic inspection under section charitale trust or nonexempt private primary or sole source of information 614(d)(1)(A)(ii). foundation that is suject to the aout a particular organization. How the reporting requirements of section 633. pulic perceives an organization in Pulic inspection and distriution of such cases may e determined y the Application for tax exemption returns and reports for a political information presented on its returns. includes: organization. Section 527 political Any prescried application form An organization s completed Form organizations required to file Form 99, (such as Form 123 or Form 124), 99, or Form 99-EZ, is availale for or Form 99-EZ, must, in general, All documents and statements the pulic inspection as required y section make their Form 8871, 8872, 99, or IRS requires an applicant to file with the 614. Schedule B (Form 99, 99-EZ, 99-EZ availale for pulic inspection in form, or 99-PF) is open for pulic inspection the same manner as annual information Any statement or other supporting for section 527 organizations filing returns of section 51(c) organizations document sumitted in support of the Form 99 or Form 99-EZ. For other and 4947(a)(1) nonexempt charitale application, and organizations that file Form 99 or trusts are made availale. See the Any letter or other document issued Form 99-EZ, parts of Schedule B may pulic inspection rules for Tax-exempt y the IRS concerning the application. e open to pulic inspection. Form organization, later. Generally, Form 99-T filed after August 17, 26, y a 8871 and Form 8872 are availale for Application for tax exemption 51(c)(3) organization to report any inspection and printing from the does not include: unrelated usiness income, is also Internet. The wesite address for oth Any application for tax exemption availale for pulic inspection and of these forms is / filed efore July 15, 1987, unless the disclosure. political/article/,,id=19332,.html. organization filing the application had a -12- General Instructions for Form 99 and Form 99-EZ

3 copy of the application on July 15, managing the exempt function activities day following the day that the unusual 1987; at the site. circumstances cease to exist, or the 5th In the case of a tax-exempt usiness day after the date of the organization other than a private Special rules relating to pulic request, whichever occurs first. foundation, the name and address of inspection. any contriutor to the organization; or Unusual circumstances include: Any material that is not availale for Permissile conditions on pulic Requests received that exceed the pulic inspection under section 614. inspection. A tax-exempt organization s daily capacity to make organization: copies; If there is no prescried May have an employee present in application form, see Requests received shortly efore the! the room during an inspection. CAUTION Regulations section end of regular usiness hours that Must allow the individual conducting (d)-1()(4)(i). require an extensive amount of the inspection to take notes freely copying; or Annual information return during the inspection. Must allow the individual to Requests received on a day when includes: An exact copy of the Form 99, or photocopy the document at no charge, the organization s managerial staff Form 99-EZ, filed y a tax-exempt if the individual provides photocopying capale of fulfilling the request is organization as required y section equipment at the place of inspection. conducting special duties, such as 633. student registration or attending an Organizations that do not Any amended return the organization off-site meeting or convention, rather maintain permanent offices. A files with the IRS after the date the than its regular administrative duties. tax-exempt organization with no original return is filed. permanent office: Agents for providing copies. For An exact copy of Form 99-T if one is Must make its application for tax filed y a 51(c)(3) organization. rules relating to use of agents to exemption and its annual information provide copies, see Regulations The copy must include all returns availale for inspection at a sections (d)-1(d)(1) and (2). information furnished to the IRS on reasonale location of its choice. Form 99, Form 99-EZ, or Form 99-T Must permit pulic inspection within a Request for copies in writing. A as well as all schedules, attachments, reasonale amount of time after tax-exempt organization must honor a and supporting documents, except for receiving a request for inspection written request for a copy of documents the name and address of any (normally not more than 2 weeks) and (or the requested part) required under contriutor to the organization. See the at a reasonale time of day. section 614(d) if the request: Instructions for Schedule B (Form 99, May mail, within 2 weeks of receiving 1. Is addressed to, and delivered y 99-EZ, or 99-PF). the request, a copy of its application for mail, electronic mail, facsimile, or a Annual returns more than 3 years tax exemption and annual information private delivery service, as defined in old. An annual information return does returns to the requester instead of section 752(f), to a principal, regional, not include any return after the allowing an inspection. or district office of the organization; and expiration of 3 years from the date the May charge the requester for copying and actual postage costs only if the 2. Sets forth the address to which return is required to e filed (including requester consents to the charge. the copy of the documents should e any extension of time that has een sent. granted for filing such return) or is An organization that has a actually filed, whichever is later. permanent office, ut has no office hours, or very limited hours during Time and manner of fulfilling written If an organization files an amended certain times of the year, must make its requests. return, however, the amended return must e made availale for a period of documents availale during those IF the organization.. THEN the organization 3 years eginning on the date it is filed periods when office hours are limited, with the IRS. or not availale, as though it were an Receives a written Must mail the copy of organization without a permanent request for a copy, the requested Local or suordinate office. documents (or the organizations. For rules relating to requested parts) within annual information returns of local or Special rules relating to copies. 3 days from the date it suordinate organizations, see receives the request. Time and place for providing Regulations section copies in response to requests made (d)-1(f)(2). Mails the copy of the Is deemed to have in-person. A tax-exempt organization requested document, provided the copy on the Regional or district offices. A must: postmark date or private regional or district office is any office of Provide copies of required delivery mark (if sent y a tax-exempt organization, other than documents under section 614(d) in certified or registered its principal office, that has paid response to a request made in person mail, the date of registration or the date employees, whether part-time or at its principal, regional, and district of the postmark on the full-time, whose aggregate numer of offices during regular usiness hours. sender s receipt). paid hours a week are normally at least Provide such copies to a requester 12. on the day the request is made, except Requires payment in Is required to provide for unusual circumstances (see elow). advance, the copies within 3 A site is not considered a regional or days from the date it district office, however, if: Unusual circumstances. In the receives payment. The only services provided at the site case of an in-person request, where further exempt purposes (such as day unusual circumstances exist so that Receives a request or Is deemed to have care, health care, scientific research, or fulfilling the request on the same payment y mail, received it 7 days after medical research); and usiness day causes an unreasonale the date of the The site does not serve as an office urden to the tax-exempt organization, postmark, asent evidence to the contrary. for management staff, other than the organization must provide the managers who are involved solely in copies no later than the next usiness General Instructions for Form 99 and Form 99-EZ -13-

4 Receives a request Is deemed to have Documents to e provided y each local or suordinate organization transmitted y electronic received it the day the regional and district offices. Except included in the group return, the local or mail or facsimile, request is transmitted as otherwise provided, a regional or suordinate organization receiving the successfully. district office of a tax-exempt request may omit any schedules organization must satisfy the same relating only to other organizations Receives a written Must notify the rules as the principal office with respect included in the group return. request without payment requester of the to allowing pulic inspection and or with an insufficient prepayment policy and The local or suordinate payment, when payment the amount due within 7 providing copies of its application for organization must permit pulic in advance is required, days from the date of tax exemption and annual information inspection, or comply with a request for the request s receipt. returns. copies made in person, within a A regional or district office is not reasonale amount of time (normally Receives consent from May provide a copy of required, however, to make its annual an individual making a the requested document not more than 2 weeks) after receiving request, exclusively y electronic information return availale for a request made in person for pulic mail (the material is inspection or to provide copies until 3 inspection or copies and at a provided on the date the days after the date the return is reasonale time of day. organization required to e filed (including any successfully transmits In a case where the requester seeks extension of time that is granted for the electronic mail). inspection, the local or suordinate filing such return) or is actually filed, organization may mail a copy of the whichever is later. applicale documents to the requester Request for a copy of parts of a Documents to e provided y within the same time period instead of document. A tax-exempt organization local and suordinate organizations. allowing an inspection. In such a case, must fulfill a request for a copy of the the organization may charge the organization s entire application for tax Applications for tax exemption. requester for copying and actual exemption or annual information return Except as otherwise provided, a postage costs only if the requester or any specific part or schedule of its tax-exempt organization that did not file consents to the charge. application or return. A request for a its own application for tax exemption copy of less than the entire application If the local or suordinate (ecause it is a local or suordinate or less than the entire return must organization receives a written request organization covered y a group specifically identify the requested part for a copy of its annual information exemption letter) must, upon request, or schedule. return, it must fulfill the request y make availale for pulic inspection, or providing a copy of the group return in Fees for copies. A tax-exempt provide copies of, the application the time and manner specified in the organization may charge a reasonale sumitted to the IRS y the central or paragraph earlier, Request for copies in fee for providing copies. parent organization to otain the group writing. exemption letter and those documents Before the organization provides the which were sumitted y the central or The requester has the option of documents, it may require that the parent organization to include the local requesting from the central or parent individual requesting copies of the or suordinate organization in the group organization, at its principal office, documents pay the fee. If the exemption letter. inspection or copies of group returns organization has provided an individual filed y the central or parent making a request with notice of the fee, However, if the central or parent organization. The central or parent and the individual does not pay the fee organization sumits to the IRS a list or organization must fulfill such requests within 3 days, or if the individual pays directory of local or suordinate in the time and manner specified in the the fee y check and the check does organizations covered y the group paragraphs, Special rules relating to not clear upon deposit, the organization exemption letter, the local or pulic inspection and Special rules may disregard the request. suordinate organization is required to relating to copies earlier. provide only the application for the Form of payment (A) Request group exemption ruling and the pages Failure to comply. If an made in person. If a tax-exempt of the list or directory that specifically organization fails to comply with the organization charges a fee for copying, refer to it. The local or suordinate requirements specified in this it must accept payment y cash and organization must permit pulic paragraph, the penalty provisions of money order for requests made in inspection, or comply with a request for sections 6652(c)(1)(C), 6652(c)(1)(D), person. The organization may accept copies made in person, within a and 6685 apply. other forms of payment, such as credit reasonale amount of time (normally Making applications and returns cards and personal checks. not more than 2 weeks) after receiving widely availale. A tax-exempt (B) Request made in writing. If a a request made in person for pulic organization is not required to comply tax-exempt organization charges a fee inspection or copies and at a with a request for a copy of its for copying and postage, it must accept reasonale time of day. See application for tax exemption or an payment y certified check, money Regulations section (d)-1(f) for annual information return if the order, and either personal check or further information. organization has made the requested credit card for requests made in writing. Annual information returns. A document widely availale (see elow). The organization may accept other local or suordinate organization that An organization that makes its forms of payment. does not file its own annual information application for tax exemption and/or Avoidance of unexpected fees. return (ecause it is affiliated with a annual information return widely Where a tax-exempt organization does central or parent organization that files availale must nevertheless make the not require prepayment and a requester a group return) must, upon request, document availale for pulic does not enclose payment with a make availale for pulic inspection, or inspection as required under request, an organization must receive provide copies of, the group returns Regulations section (d)-1(a). consent from a requester efore filed y the central or parent A tax-exempt organization makes its providing copies for which the fee organization. application for tax exemption and/or an charged for copying and postage However, if the group return includes annual information return widely exceeds $2. separate schedules with respect to availale if the organization complies -14- General Instructions for Form 99 and Form 99-EZ

5 with the Internet posting requirements and the notice requirements given Tax-exempt organization suject to harassment campaign. If the Director N. Disclosures Regarding elow. EO Examination (or designee) Certain Information and Internet posting. A tax-exempt determines that the organization is Services Furnished organization can make its application eing harassed, a tax-exempt organization is not required to comply A section 51(c) organization that offers for tax exemption and/or an annual with any request for copies that it to sell or solicits money for specific information return widely availale y reasonaly elieves is part of a information or for a routine service for posting the document on a World Wide harassment campaign. any individual that could e otained y We page that the tax-exempt such individual from a federal organization estalishes and maintains government agency free or for a or y having the document posted, as Whether a group of requests nominal charge, must disclose that fact part of a dataase of similar documents constitutes a harassment campaign conspicuously when making such offer of other tax-exempt organizations, on a depends on the relevant facts and or solicitation. Any organization that World Wide We page estalished and circumstances such as: intentionally disregards this requirement maintained y another entity. The will e suject to a penalty for each day document will e considered widely A sudden increase in requests; an on which the offers or solicitations are availale only if: extraordinary numer of requests y made. The penalty imposed for a The World Wide We page through form letters or similarly worded particular day is the greater of $1, which it is availale clearly informs correspondence; hostile requests; or 5% of the total cost of the offers readers that the document is availale evidence showing ad faith or and solicitations made on that day that and provides instructions for deterrence of the organization s exempt lacked the required disclosure (section downloading it; purpose; prior provision of the 6711). The document is posted in a format requested documents to the purported that, when accessed, downloaded, harassing group; and a demonstration viewed, and printed in hard copy, that the organization routinely provides O. Disclosures Regarding exactly reproduces the image of the copies of its documents upon request. Certain Transactions and application for tax exemption or annual information return as it was originally Relationships filed with the IRS, except for any A tax-exempt organization may In their annual returns on Schedule A information permitted y statute to e disregard any request for copies of all (Form 99 or 99-EZ), section withheld from pulic disclosure; and or part of any document eyond the 51(c)(3) organizations must disclose Any individual with access to the first two received within any 3-day information regarding their direct or Internet can access, download, view, period or the first four received within indirect transfers to, and other direct or and print the document without special any 1-year period from the same indirect relationships with, other section computer hardware or software individual or the same address, 51(c) organizations (except other required for that format (other than regardless of whether the Director EO section 51(c)(3) organizations) or software that is readily availale to Examination (or designee) has section 527 political organizations memers of the pulic without payment determined that the organization is (section 633()(9)). This provision of any fee) and without payment of a suject to a harassment campaign. helps prevent the diversion or fee to the tax-exempt organization or to expenditure of a section 51(c)(3) another entity maintaining the World A tax-exempt organization may organization s funds for purposes not Wide We page. apply for a determination that it is the intended y section 51(c)(3). All suject of a harassment campaign and section 51(c)(3) organizations must Reliaility and accuracy. In order that compliance with requests that are maintain records regarding all such for the document to e widely availale part of the campaign would not e in transfers, transactions, and through an Internet posting, the entity the pulic interest y sumitting a relationships. See also General maintaining the World Wide We page signed application to the Director EO Instruction K regarding penalties. must have procedures for ensuring the reliaility and accuracy of the document Examination (or designee) for the area that it posts on the page and must take where the organization s principal office P. Intermediate Sanction reasonale precautions to prevent is located. Regulations Excess alteration, destruction, or accidental loss of the document when posted on In addition, the organization may Benefit Transactions its page. In the event that a posted suspend compliance with any request it The intermediate sanction regulations document is altered, destroyed, or lost, reasonaly elieves to e part of the are important to the exempt the entity must correct or replace the harassment campaign until it receives a organization community as a whole, document. response to its application for a and for ensuring compliance in this tice requirement. If a harassment campaign determination. area. The rules provide a roadmap y tax-exempt organization has made its However, if the Director EO which an organization may steer clear application for tax exemption and/or an Examination (or designee) determines of situations that may give rise to annual information return widely that the organization did not have a inurement. availale, it must notify any individual reasonale asis for requesting a Under section 4958, any disqualified requesting a copy where the determination that it was suject to a person who enefits from an excess documents are availale (including the harassment campaign or reasonale enefit transaction with an applicale address on the World Wide We, if elief that a request was part of the tax-exempt organization is liale for a applicale). If the request is made in campaign, the officer, director, trustee, 25% tax on the excess enefit. The person, the organization must provide employee, or other responsile disqualified person is also liale for a such notice to the individual individual of the organization remains 2% tax on the excess enefit if the immediately. If the request is made in liale for any penalties for not providing excess enefit is not corrected y a writing, the notice must e provided the copies in a timely fashion. See certain date. Also, organization within 7 days of receiving the request. Regulations section (d)-3. managers who participate in an excess General Instructions for Form 99 and Form 99-EZ -15-

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7 Form 99 Return of Or ganization Exempt Fr om Income T ax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except lack lung enefit trust or private foundation) Department of the Treasury Internal Revenue Service The organization may have to use a copy of this return to satisfy state reporting requirements. A For the 28 calendar year, or tax year eginning, 28, and ending, 2 B Check if applicale: Address change Name change Initial return Termination Amended return Please use IRS lael or print or type. See Specific Instructions. 7/1 C Name of organization MERCYHURST COLLEGE Doing Business As Numer and street (or P.O. ox if mail is not delivered to street address) 51 East 38th Street City or town, state or country, and ZIP + 4 Erie, PA OMB Application pending F Name and address of principal officer: Thomas J Gamle PhD H(a) Is this a group return for affiliates? 51 East 38th Street, Erie, PA H() Are all affiliates included? I Tax-exempt status: 51(c) ( 3 ) (insert no.) 4947(a)(1) or 527 If, attach a list. (see instructions) J Wesite: H(c) Group exemption numer K Type of organization: Corporation Trust Association Other L Year of formation: 1926 M State of legal domicile: PA Part I Summary 1 Briefly descrie the organization s mission or most significant activities: See Statement 1 Activities & Governance Expenses Revenue Net Assets or Fund Balances if the organization discontinued its operations or disposed of more than 25% of its assets. Check this ox Numer of voting memers of the governing ody (Part VI, line 1a) Numer of independent voting memers of the governing ody (Part VI, line 1) Total numer of employees (Part V, line 2a) Total numer of volunteers (estimate if necessary) 7a Total gross unrelated usiness revenue from Part VIII, line 12, column (C) Net unrelated usiness taxale income from Form 99-T, line 34 8 Contriutions and grants (Part VIII, line 1h) 9 Program service revenue (Part VIII, line 2g) 1 Investment income (Part VIII, column (A), lines 3, 4, and 7d) 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 1c, and 11e) 12 Total revenue add lines 8 through 11 (must equal Part VIII, column (A), line 12 ) 13 Grants and similar amounts paid (Part IX, column (A), lines 1 3) 14 Benefits paid to or for memers (Part IX, column (A), line 4) 15 Salaries, other compensation, employee enefits (Part IX, column (A), lines 5 1) 16a Professional fundraising fees (Part IX, column (A), line 11e) Total fundraising expenses (Part IX, column (D), line 25) 1,78, Other expenses (Part IX, column (A), lines 11a 11d, 11f 24f) 18 Total expenses. Add lines (must equal Part IX, column (A), line 25) 19 Revenue less expenses. Sutract line 18 from line Total assets (Part X, line 16) Total liailities (Part X, line 26) 136,143,956 6,733, ,346,155 6,651, Net assets or fund alances. Sutract line 21 from line 2 75,41,39 74,694,461 Part II Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the est of my knowledge and elief, it is true, correct, and complete. Declaration of preparer (other than officer) is ased on all information of which preparer has any knowledge. Sign Here Paid Preparer s Use Only Signature of officer Jane M Kelsey, Vice Pres for Finance and Treasurer Type or print name and title Preparer s signature Firm s name (or yours if self-employed), address, and ZIP + 4 May the IRS discuss this return with the preparer shown aove? (see instructions) For Privacy Act and Paperwork Reduction Act tice, see the separate instructions. Date Room/suite Prior Year Cat Y Open to Pulic Inspection 6/3 9 D Employer identification numer E Telephone numer ( 814 ) a 7 32,71,681 99,776,449 7,8,48 Beginning of Year Check if selfemployed Date G 5,332,334 99,225,91 1,889, ,258 16,784,857 32,35,567 35,399,21 Gross receipts $ Preparer s identifying numer (see instructions) EIN Phone no. ( ) , ,295 75, Current Year 2,779,897 12,392, ,518 35,72 15,26,57 33,67,943 37,476,696 3,593,939 11,741,578 3,464,992 End of Year 17,756,127 Form 99 (28)

8 Form 99 (28) Part III Statement of Program Service Accomplishments (see instructions) 1 Briefly descrie the organization s mission: See Statement 2 Page 2 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 99 or 99-EZ? If, descrie these new services on Schedule O. 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services? If, descrie these changes on Schedule O. 4 Descrie the exempt purpose achievements for each of the organization s three largest program services y expenses. Section 51(c)(3) and 51(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code: ) (Expenses $ including grants of $ ) (Revenue $ ) See Statement 3 4 (Code: ) (Expenses $ including grants of $ ) (Revenue $ ) 4c (Code: ) (Expenses $ including grants of $ ) (Revenue $ ) 4d Other program services. (Descrie in Schedule O.) (Expenses $ 16,836,635 including grants of $ ) (Revenue $ 5,373,233 ) 4e Total program service expenses $ 91,38,59 (Must equal Part IX, Line 25, column (B).) Form 99 (28)

9 Form 99 (28) Page 3 Part IV a a c d 25a Checklist of Required Schedules Is the organization descried in section 51(c)(3) or 4947(a)(1) (other than a private foundation)? If, complete Schedule A Is the organization required to complete Schedule B, Schedule of Contriutors? Did the organization engage in direct or indirect political campaign activities on ehalf of or in opposition to candidates for pulic office? If, complete Schedule C, Part I Section 51(c)(3) organizations. Did the organization engage in loying activities? If, complete Schedule C, Part II Section 51(c)(4), 51(c)(5), and 51(c)(6) organizations. Is the organization suject to the section 633(e) notice and reporting requirement and proxy tax? If, complete Schedule C, Part III Did the organization maintain any donor advised funds or any accounts where donors have the right to provide advice on the distriution or investment of amounts in such funds or accounts? If, complete Schedule D, Part I Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If, complete Schedule D, Part II Did the organization maintain collections of works of art, historical treasures, or other similar assets? If, complete Schedule D, Part III Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, det management, credit repair, or det negotiation services? If, complete Schedule D, Part IV Did the organization hold assets in term, permanent, or quasi-endowments? If, complete Schedule D, Part V Did the organization report an amount in Part X, lines 1, 12, 13, 15, or 25? If, complete Schedule D, Parts VI, VII, VIII, IX, or X as applicale Did the organization receive an audited financial statement for the year for which it is completing this return that was prepared in accordance with GAAP? If, complete Schedule D, Parts XI, XII, and XIII Is the organization a school descried in section 17()(1)(A)(ii)? If, complete Schedule E Did the organization maintain an office, employees, or agents outside of the U.S.? Did the organization have aggregate revenues or expenses of more than $1, from grantmaking, fundraising, usiness, and program service activities outside the U.S.? If, complete Schedule F, Part I Did the organization report on Part IX, column (A), line 3, more than $5, of grants or assistance to any organization or entity located outside the United States? If, complete Schedule F, Part II Did the organization report on Part IX, column (A), line 3, more than $5, of aggregate grants or assistance to individuals located outside the United States? If, complete Schedule F, Part III Did the organization report more than $15, on Part IX, column (A), line 11e? If, complete Schedule G, Part I Did the organization report more than $15, total on Part VIII, lines 1c and 8a? If, complete Schedule G, Part II Did the organization report more than $15, on Part VIII, line 9a? If, complete Schedule G, Part III Did the organization operate one or more hospitals? If, complete Schedule H Did the organization report more than $5, on Part IX, column (A), line 1? If, complete Schedule I, Parts I and II Did the organization report more than $5, on Part IX, column (A), line 2? If, complete Schedule I, Parts I and III Did the organization answer to Part VII, Section A, questions 3, 4, or 5? If, complete Schedule J Did the organization have a tax-exempt ond issue with an outstanding principal amount of more than $1, as of the last day of the year, that was issued after Decemer 31, 22? If, answer questions 24 24d and complete Schedule K. If, go to question 25 Did the organization invest any proceeds of tax-exempt onds eyond a temporary period exception? Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt onds? Did the organization act as an on ehalf of issuer for onds outstanding at any time during the year? Section 51(c)(3) and 51(c)(4) organizations. Did the organization engage in an excess enefit transaction with a disqualified person during the year? If, complete Schedule L, Part I Did the organization ecome aware that it had engaged in an excess enefit transaction with a disqualified person from a prior year? If, complete Schedule L, Part I Was a loan to or y a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization s tax year? If, complete Schedule L, Part II Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, or sustantial contriutor, or to a person related to such an individual? If, complete Schedule L, Part III a a 24 24c 24d 25a Form 99 (28)

10 Form 99 (28) Part IV 28 a c Checklist of Required Schedules (continued) During the tax year, did any person who is a current or former officer, director, trustee, or key employee: Have a direct usiness relationship with the organization (other than as an officer, director, trustee, or employee), or an indirect usiness relationship through ownership of more than 35% in another entity (individually or collectively with other person(s) listed in Part VII, Section A)? If, complete Schedule L, Part IV Have a family memer who had a direct or indirect usiness relationship with the organization? If, complete Schedule L, Part IV Serve as an officer, director, trustee, key employee, partner, or memer of an entity (or a shareholder of a professional corporation) doing usiness with the organization? If, complete Schedule L, Part IV Did the organization receive more than $25, in non-cash contriutions? If, complete Schedule M Did the organization receive contriutions of art, historical treasures, or other similar assets, or qualified conservation contriutions? If, complete Schedule M Did the organization liquidate, terminate, or dissolve and cease operations? If, complete Schedule N, Part I Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If, complete Schedule N, Part II Did the organization own 1% of an entity disregarded as separate from the organization under Regulations sections and ? If, complete Schedule R, Part I Was the organization related to any tax-exempt or taxale entity? If, complete Schedule R, Parts II, III, IV, and V, line 1 Is any related organization a controlled entity within the meaning of section 512()(13)? If, complete Schedule R, Part V, line 2 Section 51(c)(3) organizations. Did the organization make any transfers to an exempt non-charitale related organization? If, complete Schedule R, Part V, line 2 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If, complete Schedule R, Part VI 28a 28 28c Page 4 Form 99 (28)

11 Form 99 (28) Page 5 Part V 1a c Statements Regarding Other IRS Filings and Tax Compliance Enter the numer reported in Box 3 of Form 196, Annual Summary and Transmittal of U.S. Information Returns. Enter -- if not applicale 1a 5823 Enter the numer of Forms W-2G included in line 1a. Enter -- if not applicale 1 Did the organization comply with ackup withholding rules for reportale payments to vendors and reportale gaming (gamling) winnings to prize winners? 2a Enter the numer of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered y this return 2a 2853 If at least one is reported on line 2a, did the organization file all required federal employment tax returns? 2 te. If the sum of lines 1a and 2a is greater than 25, you may e required to e-file this return. (see instructions) 3a Did the organization have unrelated usiness gross income of $1, or more during the year covered y this return? 3a If, has it filed a Form 99-T for this year? If, provide an explanation in Schedule O 3 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a ank account, securities account, or other financial account)? 4a If, enter the name of the foreign country: Cayman Islands See the instructions for exceptions and filing requirements for Form TD F , Report of Foreign Bank and Financial Accounts. 5a Was the organization a party to a prohiited tax shelter transaction at any time during the tax year? 5a Did any taxale party notify the organization that it was or is a party to a prohiited tax shelter transaction? 5 c If, to question 5a or 5, did the organization file Form 8886-T, Disclosure y Tax-Exempt Entity Regarding Prohiited Tax Shelter Transaction? 5c Did the organization solicit any contriutions that were not tax deductile? 6a 6a If, did the organization include with every solicitation an express statement that such contriutions or gifts were not tax deductile? 7 Organizations that may receive deductile contriutions under section 17(c). a Did the organization provide goods or services in exchange for any quid pro quo contriution of more than $75? If, did the organization notify the donor of the value of the goods or services provided? c Did the organization sell, exchange, or otherwise dispose of tangile personal property for which it was required to file Form 8282? d If, indicate the numer of Forms 8282 filed during the year 7d e Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal enefit contract? f Did the organization, during the year, pay premiums, directly or indirectly, on a personal enefit contract? g For all contriutions of qualified intellectual property, did the organization file Form 8899 as required? h For contriutions of cars, oats, airplanes, and other vehicles, did the organization file a Form 198-C as required? 8 Section 51(c)(3) and other sponsoring organizations maintaining donor advised funds and section 59(a)(3) supporting organizations. Did the supporting organization, or a fund maintained y a sponsoring organization, have excess usiness holdings at any time during the year? 9 Section 51(c)(3) and other sponsoring organizations maintaining donor advised funds. a Did the organization make any taxale distriutions under section 4966? Did the organization make a distriution to a donor, donor advisor, or related person? 1 Section 51(c)(7) organizations. Enter: a Initiation fees and capital contriutions included on Part VIII, line 12 1a Gross receipts, included on Form 99, Part VIII, line 12, for pulic use of clu facilities 1 11 a Section 51(c)(12) organizations. Enter: Gross income from memers or shareholders 11a Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) 11 12a Section 4947(a)(1) non-exempt charitale trusts. Is the organization filing Form 99 in lieu of Form 141? If, enter the amount of tax-exempt interest received or accrued during the year 12 1c 6 7a 7 7c 7e 7f 7g 7h 8 9a 9 12a Form 99 (28)

12 Form 99 (28) Page 6 Part VI Governance, Management, and Disclosure (Sections A, B, and C request information aout policies not required y the Internal Revenue Code.) Section A. Governing Body and Management For each response to lines 2 7 elow, and for a response to lines 8 or 9 elow, descrie the circumstances, processes, or changes in Schedule O. See instructions. 1a Enter the numer of voting memers of the governing ody 1a 33 Enter the numer of voting memers that are independent Did any officer, director, trustee, or key employee have a family relationship or a usiness relationship with any other officer, director, trustee, or key employee? 2 3 Did the organization delegate control over management duties customarily performed y or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? 3 4 Did the organization make any significant changes to its organizational documents since the prior Form 99 was filed? 4 5 Did the organization ecome aware during the year of a material diversion of the organization s assets? 5 6 Does the organization have memers or stockholders? 6 7a Does the organization have memers, stockholders, or other persons who may elect one or more memers of the governing ody? 7a Are any decisions of the governing ody suject to approval y memers, stockholders, or other persons? 7 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year y the following: a The governing ody? 8a Each committee with authority to act on ehalf of the governing ody? 8 9a Does the organization have local chapters, ranches, or affiliates? 9a If, does the organization have written policies and procedures governing the activities of such chapters, affiliates, and ranches to ensure their operations are consistent with those of the organization? 9 1 Was a copy of the Form 99 provided to the organization s governing ody efore it was filed? All organizations must descrie in Schedule O the process, if any, the organization uses to review the Form Is there any officer, director or trustee, or key employee listed in Part VII, Section A, who cannot e reached at the organization s mailing address? If, provide the names and addresses in Schedule O 11 Section B. Policies 12a Does the organization have a written conflict of interest policy? If, go to line 13 12a Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? 12 c Does the organization regularly and consistently monitor and enforce compliance with the policy? If, descrie in Schedule O how this is done 12c 13 Does the organization have a written whistlelower policy? Does the organization have a written document retention and destruction policy? Did the process for determining compensation of the following persons include a review and approval y independent persons, comparaility data, and contemporaneous sustantiation of the delieration and decision: a The organization s CEO, Executive Director, or top management official? Other officers or key employees of the organization? 15a 15 Descrie the process in Schedule O. (see instructions) 16a Did the organization invest in, contriute assets to, or participate in a joint venture or similar arrangement with a taxale entity during the year? 16a If, has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicale federal tax law, and taken steps to safeguard the organization s exempt status with respect to such arrangements? 16 Section C. Disclosure 17 List the states with which a copy of this Form 99 is required to e filed 18 Section 614 requires an organization to make its Forms 123 (or 124 if applicale), 99, and 99-T (51(c)(3)s only) availale for pulic inspection. Indicate how you make these availale. Check all that apply. Own wesite Another s wesite Upon request 19 Descrie in Schedule O whether (and if so, how), the organization makes its governing documents, conflict of interest policy, and financial statements availale to the pulic. 2 State the name, physical address, and telephone numer of the person who possesses the ooks and records of the organization: See Statement 4 Form 99 (28)

13 Form 99 (28) Page 7 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this tale for all persons required to e listed. Use Schedule J-2 if additional space is needed. List all of the organization s current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation, and current key employees. Enter -- in columns (D), (E), and (F) if no compensation was paid. List the organization s five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportale compensation (Box 5 of Form W-2 and/or Box 7 of Form 199-MISC) of more than $1, from the organization and any related organizations. List all of the organization s former officers, key employees, and highest compensated employees who received more than $1, of reportale compensation from the organization and any related organizations. List all of the organization s former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $1, of reportale compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. Check this ox if the organization did not compensate any officer, director, trustee, or key employee. (A) (B) (C) (D) (E) (F) See Statement 5 Name and Title Average hours per week Position (check all that apply) Reportale compensation from the organization (W-2/199-MISC) Individual trustee or director Institutional trustee Officer Key employee Highest compensated employee Former Reportale compensation from related organizations (W-2/199-MISC) Estimated amount of other compensation from the organization and related organizations Form 99 (28)