Category: 990 Exempt Organizations
Form 990 Exempt Organization - Part VIII. Statement of Revenue
Column (A) - All organizations must complete column (a), reporting their gross receipts for all sources of revenue. Column (A) should total the sum of columns B - D. If an amount is entered in column (A) for lines 2a through 2e or lines 11a through 11c, a corresponding business activity code from the Form 990 Instructions, Appendix J.
Column (B) - In column (B), report all revenue from activities substantially related to the organization's exempt purposes. Also report here any revenue that is excludable from gross income other than by section 512, 513, or 514, such as interest on state and local bonds that is excluded from tax by section 103.
Column (C) - In column (C), report any unrelated business revenue received by the organization during the tax year from an unrelated trade or business. See IRS Publication 598 and the Instructions for Form 990-T for more information.
Column (D) - In column (D), report any revenue excludable from unrelated business income by section 512, 513, or 514.