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Revenue fields: Definitions and sources

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Federated campaigns

The total amount of contributions received indirectly from the public through solicitation campaigns conducted by federated fundraising agencies and similar fundraising organizations (such as from a United Way organization). Federated fundraising agencies normally conduct fundraising campaigns within a single metropolitan area or some part of a particular state, and allocate part of the net proceeds to each participating organization on the basis of the donors' individual designations and other factors.

Source: Form 990, Part VIII, Line 1a


Fundraising event contributions

The total amount of contributions received from fundraising events, which includes, but is not limited to, dinners, auctions, and other events conducted for the sole or primary purpose of raising funds for the organization's exempt activities.

Source: Form 990, Part VIII, Line 1c


Government grants (contributions)

The total amount of contributions in the form of grants or similar payments from local, state, or federal government sources, as well as foreign governments. Includes grant amounts from U.S. possessions. A grant or other payment from a governmental unit is included here if its primary purpose is to enable the organization to provide a service to, or maintain a facility for, the direct benefit of the public rather than to serve the direct and immediate needs of the governmental unit. In other words, the payment is included if the general public receives the primary and direct benefit from the payment and any benefit to the governmental unit is indirect and insubstantial as compared to the public benefit.

Source: Form 990, VIII, Line 1e


All income from fundraising events

The gross income from fundraising events, including the amount of contributions from fundraising events. Fundraising events include: Dinners/dances, Door-to-door sales of merchandise, Concerts, Carnivals, Sport events, and Auctions.

Source: Form 990, Part VIII, Line 1c and Line 8a


Gross income from fundraising events (non-contributions)

The gross income from fundraising events, not including the amount of contributions from fundraising events.Fundraising events include: Dinners/dances, Door-to-door sales of merchandise, Concerts, Carnivals, Sport events, and Auctions. Fundraising events do not include Sales or gifts of goods or services of only nominal value, Raffles or lotteries in which prizes have only nominal value, and Solicitation campaigns that generate only contributions. Proceeds from these activities are considered contributions.

Source: Form 990, Part VIII, Line 8a


Gross income from gaming activities

Gross income from gaming activity. It does not include contributions from gaming activity. Types of gaming include, but are not limited to: Bingo, Pull tabs, Instant bing, Raffles, Scratch-offs, Charitable gaming tickets, etc.

Source: Form 990, Part VIII, Line 9a


Gross sales of inventory

The organization's gross income from sales of inventory items, less returns and allowances. Sales of inventory items include sales of items that are donated to the organization, that the organization makes to sell to others, or that it buys for resale. Sales of inventory do not, however, include the sale of goods related to a fundraising event. Sales of investments on which the organization expected to profit by appreciation and sale are not included. The organization must report the sales revenue regardless of whether the sales activity is an exempt function of the organization or an unrelated trade or business.

Source: Form 990, Part VIII, Line 10a


Investment income and dividends

Investment income actually or constructively received from investing the proceeds of a tax-exempt bond issue , which are under the control of the organization. Does not include any investment income received from investing proceeds which are technically under the control of the governmental issuer. For example, proceeds deposited into a defeasance escrow which is irrevocably pledged to pay the principal and interest (debt service) on a bond issue is not under the control of the organization.

Source: Form 990, Part VIII, Line 4


Membership dues

Membership dues and assessments that represent contributions from the public rather than payments for benefits received or payments from affiliated organizations.

Source: Form 990, Part VIII, Line 1b


All member fees, dues, etc.

All membership dues, fees, and assessments, both that represent contributions from the public and payments for benefits received (i.e., membership-related program service revenues).

Source: Form 990, Part VIII, Line 1b and Lines 2a-e


Miscellaneous revenues

Revenue without a predefined line item in the Form 990. All other types of revenue not reportable on Form 990, Part VIII, lines 1 through 10.

Source: Form 990, Part VIII, Line 11e


Net gain from sale of non-inventory assets

Net amount of sales of all other types of investments (such as real estate, royalty interests, or partnership interests) and all other non-inventory assets (such as program-related investments and fixed assets used by the organization in its related and unrelated activities).

Source: Form 990, Part VIII, Line 7c


Net income from fundraising events

The net income from fundraising events, not including the amount of contributions from fundraising events.Fundraising events include: Dinners/dances, Door-to-door sales of merchandise, Concerts, Carnivals, Sport events, and Auctions. Fundraising events do not include Sales or gifts of goods or services of only nominal value, Raffles or lotteries in which prizes have only nominal value, and Solicitation campaigns that generate only contributions. Proceeds from these activities are considered contributions.

Source: Form 990, Part VIII, Line 8c


Net income from gaming activities

Net income from gaming activity. It does not include contributions from gaming activity. Types of gaming include, but are not limited to: Bingo, Pull tabs, Instant bing, Raffles, Scratch-offs, Charitable gaming tickets, etc.

Source: From 990, Part VIII, Line 9c


Net income from gaming activities and fundraising events, combined

Combination of net revenues from gaming activities and fundraising events.

Source: Form 990, Part VIII, Line 8c + Line 9c


Net income from sales of inventory

The net income or (loss) from the sale of inventory items

Source: Form 990, Part VIII, Line 10c


Net rental income

The rental income received for the year from investment property and any other real property rented by the organization. Does not include rental income related to the filing organization's exempt function (program service). For example, an exempt organization whose exempt purpose is to provide low-rental housing to persons with low income would report that rental income as program service revenue. Rental revenue can be from an activity that is related or unrelated to the organization's exempt purpose. In general, rents from real property are excluded in computing unrelated business income, while rental income from personal property is included. There are special rules when rents are received from personal property leased with real property (a mixed lease). In general, rental revenue from real property is excluded from unrelated business revenue when: (1) The determination of the amount of such rents is not based on income or net profits derived by any person from the property leased other than an amount based on a fixed percentage of the gross receipts or sales, (2) The lease does not include personal services other than customary ones such as trash removal and cleaning of public areas, (2) Any portion attributable to personal property is 10% or less of the total rent, and (3) The real property is not debt-financed within the meaning of section 512, 513, or 514. (Rent from debt-financed real property is generally includible in unrelated business income, but there can be exceptions based on use of the property.) Rent received from leased personal property is generally taxable except when leased with real property, and the rent attributable to the personal property does not exceed 10% of the total rents from all leased property.

Source: Form 990, Part VIII, Line 6


Non-cash contributions

The value of noncash contributions. Noncash contributions are anything other than cash, checks, money orders, credit card charges, wire transfers, and other transfers and deposits to a cash account of the organization. Noncash donated items, like cars and securities, are valued as of the time of their receipt, even if they were sold immediately after they were received.

Source: Form 990, Part VIII, Line 1g


Normal grants, contributions, etc.

Contributions, gifts, grants, and similar amounts that are not from federated campaigns, membership dues, fundraising events, related organizations, or government grants.

Source: Form 990, Part VIII, Line 1f


Program services

Income earned by selling products or services related to the mission of the organization. Income earned by the organization for providing a government agency with a service, facility, or product that benefited that government agency directly rather than benefiting the public as a whole. Program service revenue also includes tuition received by a school, revenue from admissions to a concert or other performing arts event or to a museum; royalties received as author of an educational publication distributed by a commercial publisher; interest income on loans a credit union makes to its members; payments received by a section 501(c)(9) organization from participants or employers of participants for health and welfare benefits coverage; insurance premiums received by a fraternal beneficiary society; and registration fees received in connection with a meeting or convention. Program service revenue also includes income from program-related investments.

Source: Form 990, Part VIII, Line 2


Related organizations

The amounts contributed to the organization by related organizations.

Source: Form 990, Part VIII, Line 1d


Royalty revenue

The royalties received by the organization from licensing the ongoing use of its property to others. Typically, royalties are received for the use of intellectual property, such as patents and trademarks. Royalties also include payments to the owner of property for the right to exploit natural resources on the property, such as oil, natural gas, or minerals.

Source: Form 990, Part VIII, Line 5


Tax-exempt bond proceeds

All investment income actually or constructively received from investing the proceeds of a tax-exempt bond issue, which are under the control of the organization. For this purpose, do not include any investment income received from investing proceeds which are technically under the control of the governmental issuer. For example, proceeds deposited into a defeasance escrow which is irrevocably pledged to pay the principal and interest (debt service) on a bond issue is not under the control of the organization.

Source: Form 990, Part VIII, Line 4


Total grants, contributions, etc.

Combined total of income from federated campaigns, membership dues, fundraising events, related organizations, government grants (contributions), and all other contributions, gifts, and grants. Total of lines 1a through 1f (but not line 1g).

Source: Form 990, Part VIII, Line 1h


Total revenues

All revenues for the organization. Total of Form 990, Part VIII, lines 1h, 2g, 3 through 5, 6d, 7d, 8c, 9c, 10c, and 11e.

Source: Form 990, Part VIII, Line 12


Unrelated business income

Income derived from activity that is regularly carried on and not substantially related to furthering the exempt purpose of the organization.

Source: Form 990, Part VIII, Line 12C