SCHEDULE R 

(Form 990)

Department of the Treasury 

Internal Revenue Service 

Related Organizations and Unrelated Partnerships

▶ Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.

▶ Attach to Form 990. 

▶ Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public 

Inspection

Name of the organization Employer identification number

Part I Identification of Disregarded Entities Complete if the organization answered “Yes” on Form 990, Part IV, line 33.

(a) 

Name, address, and EIN (if applicable) of disregarded entity

(b) 

Primary activity

(c) 

Legal domicile (state

or foreign country)

(d) 

Total income

(e) 

End-of-year assets

(f) 

Direct controlling

entity

(1)

(2)

(3)

(4)

(5)

(6)

Part II Identification of Related Tax-Exempt Organizations Complete if the organization answered “Yes” on Form 990, Part IV, line 34 because it had 

one or more related tax-exempt organizations during the tax year.

(a) 

Name, address, and EIN of related organization

(b) 

Primary activity

(c) 

Legal domicile (state

or foreign country)

(d) 

Exempt Code section

(e) 

Public charity status

(if section 501(c)(3))

(f) 

Direct controlling

entity

(g) 

Section 512(b)(13) 

controlled

entity?

 Yes No

(1)

(2)

(3)

(4)

(5)

(6)

(7)

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50135Y Schedule R (Form 990) 2014
Schedule R (Form 990) 2014 Page 2

Part III Identification of Related Organizations Taxable as a Partnership Complete if the organization answered “Yes” on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.

(a) 

Name, address, and EIN of

related organization

(b) 

Primary activity

(c) 

Legal 

domicile

(state or

foreign

country)

(d) 

Direct controlling

entity

(e) 

Predominant

income (related,

unrelated,

excluded from

tax under

sections 512-514)

(f) 

Share of total 

income

(g) 

Share of end-ofyear assets

(h)

Disproportionate

allocations?

(i) 

Code V—UBI

amount in box 20 

of Schedule K-1

(Form 1065)

(j) 

General or

managing

partner?

(k) 

Percentage

ownership

 Yes No Yes No 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Part IV Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered “Yes” on Form 990, Part IV, 

line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) 

Name, address, and EIN of related organization

(b) 

Primary activity

(c) 

Legal domicile

(state or foreign country)

(d) 

Direct controlling

entity

(e) 

Type of entity 

(C corp, S corp, or trust)

(f) 

Share of total 

income

(g) 

Share of

end-of-year assets

(h) 

Percentage

ownership

(i) 

Section 512(b)(13) 

controlled

entity?

 Yes No

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Schedule R (Form 990) 2014
Schedule R (Form 990) 2014 Page 3

Part V Transactions With Related Organizations Complete if the organization answered “Yes” on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule. Yes No

1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1a

b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b

c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c

d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d

e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e

f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f

g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g

h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h

i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i

j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j

k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k

l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l

m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n

o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o

p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p

q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q

r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r

s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s

2 If the answer to any of the above is “Yes,” see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) 

Name of related organization

(b) 

Transaction

type (a–s)

(c) 

Amount involved

(d) 

Method of determining amount involved

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

Schedule R (Form 990) 2014
Schedule R (Form 990) 2014 Page 4

Part VI Unrelated Organizations Taxable as a Partnership Complete if the organization answered “Yes” on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets 

or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) 

Name, address, and EIN of entity

(b) 

Primary activity

(c) 

Legal domicile

(state or foreign

country)

(d) 

Predominant 

income (related, 

unrelated, excluded 

from tax under 

sections 512-514) 

(e) 

Are all partners

section

501(c)(3)

organizations?

(f) 

Share of 

total income

(g) 

Share of 

end-of-year

assets

(h) 

Disproportionate

allocations?

(i) 

Code V—UBI

amount in box 20

of Schedule K-1

(Form 1065)

(j) 

General or

managing

partner?

(k) 

Percentage 

ownership

 Yes No Yes No Yes No 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

Schedule R (Form 990) 2014
Schedule R (Form 990) 2014 Page 5

Part VII Supplemental Information 

Provide additional information for responses to questions on Schedule R (see instructions).

Schedule R (Form 990) 2014