Sample questions - other miscellaneous activities

a. A description of the activity

b. Who participates in the activity

c. Where you conduct the activity

d. When or how often the activity occurs

e. What fees, if any, you charge and how you determine them

f. Amount of the organization’s overall time spent on the activity

g. Breakdown of what percentage of your resources you spend on the activity

h. How the activity furthers your exempt purpose

a. The purpose of the funds or the types of goods you distribute

b. Your recipient selection process and criteria

c. How you ensure that the funds or goods are used for their intended purposes

a. The purpose of the funds or the types of goods you distribute and how they are used by the recipient

b. Your recipient selection process and criteria

c. How you distribute the funds or goods, and how you ensure that they are used for their intended purposes

d. Whether board members, their relatives, or members of the committee who select your recipients (or their relatives) are eligible to receive funds or goods; if so, provide the safeguards you use to ensure that your distributions will not result in inurement or impermissible private benefit to your recipients.

a. A detailed description of the loans you make, including the terms and conditions

b. Copies of actual or sample loan agreements

c. How you determine the terms and interest rates of the loans, including the criteria you use to establish the terms and interest rates

d. How your loans compare to loans made by for-profit entities

e. How the making of loans furthers your exempt purposes.

a. The purpose of your scholarship, and the eligibility criteria.

b. Your selection process, including the criteria you use.

c. Whether you pay scholarship funds directly to the institution the recipients will attend. If not, explain how you ensure that the scholarship funds are used for their intended purpose.

d. Whether board members, officers, selection committee members, or their relatives, or substantial contributors are eligible to receive a scholarship. If so, how do you ensure that you make an unbiased selection and that the funds are not improperly distributed.

a. A copy of the written agreements and contracts you have with individuals and organizations for professional fundraising on your behalf. If you don't have written agreements, describe in detail the terms and conditions of the fundraising arrangements.

b. How you selected professional fundraisers as well as how the terms of the agreements and contracts (such as the rate of compensation) were determined.

c. Any arrangements you plan to make with professional fundraisers, including how you will compensate them.

d. Whether your organization, any member of your organization's governing body, or any of your employees are related to the professional fundraisers you use. Explain the relationships completely.

a. The types of noncash contributions you accept and how you have (or will) use them

b. How you determine the value of noncash contributions

c. All conditions you allow donors to impose on how you use noncash contributions

d. Any agreements you have with donors regarding noncash contributions

a. What recreational or social activities you conduct

b. Whether you direct your recreational or social activities to children, the elderly or disabled persons, and, if so, the percentage of your participants in each category

c. The time and resources you spend on recreational or social activities as a percentage of your total activities

a. The number of residents you house in your facilities

b. Whether you charge fees to residents and, if so, provide a copy of your fee schedule

c. Your policy to deal with residents who become unable to pay the fees you charge

d. The process you use to select residents, including all eligibility requirements

e. The typical length of stay at your facility and if you place any limits on the length of stay

f. Copies of any applications and rental or lease contracts between you and your residents

g. Any services you offer your residents and your fees for these services

a. A description of your sports programs

b. The requirements to participate in your sports programs

c. How you advertise your sports programs

d. Whether there are participants over age 18 in your sports programs and, if so, the percentage of participants over 18

e. The time and resources you spend on your sports programs as a percentage of your total activities

a. Whether you participate in, or prepare your participants for, national or international competitions

b. A sample schedule of activities or competitions in which your members participate

c. Whether you're a member of the United States Olympic Committee or affiliated with a national or international sports organization and, if so, explain your membership

d. Whether any of your participants are contenders for the Olympic or Pan-American games

e. Any requirements athletes must meet to participate in your activities or competitions (such as a certain level of talent and achievement)

f. If you provide training programs for your athletes, describe them in detail

g. Whether you're devoted to improving the performance of a small group of elite athletes rather than improving the health of the public

a. A description of your current and planned research activity.

b. To what extent, if any, you'll distribute your research results outside your organization. Explain how you'll make the research results available.

c. Whether you conduct research for entities other than your own.

d. Who will retain ownership or control of any patents, copyrights, processes, formulas or other intellectual property resulting from your research.

e. Whether you receive or charge fees for your research activities. If so, send copies of contracts or agreements relating to the fees.

a. The number of children enrolled in your daycare center

b. f any of the children are related to members of your governing body or your employees.  explain each relationship.

c. Whether the daycare center uses a sliding scale of fees based on the parents' income. If so, provide a schedule of the fees you charge. If not, explain how you determine the fees.

d. How you determine which children to admit to your daycare center. Describe how you communicate that practice to the public.

e. The educational activities you provide to the children enrolled in your daycare center.

f. Your student/teacher (instructor) ratio.

g. The academic credentials and degrees required for each of your daycare center's teachers and instructors.

a. Your role in the sales process, if any, and how proceeds are distributed among yourself and any other parties

b. How you select art to display for sale

c. Whether you display sales prices on your art, and, if so, how you determine the sales price

d. How your art sales differ from the sales at a commercial art gallery

e. An approximate number of museums and galleries in your general vicinity

f. How much you rely on volunteers

g. Your membership requirements and any membership benefits

h. The percentage of art that you sell that is created by your members, officers or directors

i. An estimate of how many individuals view the art in any given month

j. The average number of sales you complete in a month

a. How you staff your thrift store, including the amount of time you staff the store with unpaid volunteers compared to paid employees

b. Whether your thrift store's merchandise is donated

c. How you determine the prices for your merchandise

d. How you use the proceeds from the sale of your merchandise

e. Copies of all advertisements you use to promote your thrift store

f. The training programs you offer to your employees or unpaid volunteers

a. A description of your economic developmental programs (such as job training or business loans), including your targeted recipients and how you'll market your programs.

b. Your geographic area of operation and whether any government has made designations of the area (such as a deteriorated or blighted area). Provide official documentation of any governmental agency designations, and include economic information for the area, such as conditions or rankings compared to other areas.

c. The median income level and demographics of your geographic area of operation.

d. he criteria you use to select program recipients or organizations for assistance.

a. A description of each property that you restore or maintain and its historical significance

b. Whether each property is on the National Register of Historic Places or a similar list and, if so, provide official documentation of the designation

c. Who owns each property, and explain whether the property is subject to any covenants

d. Your role for each property that you restore or maintain

e. The existing or intended use of each property that you restore or maintain and whether each property is open to the public

a. A description of your facility

b. The occupancy expenses you incur

c. The terms of your occupancy agreement and a copy of the agreement

d. How your occupancy agreement was negotiated

e. Who owns the facility and whether any individuals related to your organization (such as members, directors or relatives of either) have an ownership interest in the facility

f. Whether anyone uses your facility for purposes other than the work of your organization

a. A description of all the intellectual property that you publish, own or otherwise have rights in.

b. Whether you charge fees for the use of your intellectual property. If so, describe how you determine the fee amounts, how you distribute the proceeds, and how your proceeds compare to those of a for-profit entity.

c. Who owns each copyright, patent or trademark that you publish or have rights in and whether you have exclusive use. Note: If you don't own the copyrights, patents or trademarks, specify the terms of your use, including whether payments of any kind are made to the owner.

d. How you produce, distribute or market each piece of intellectual property.

e. The percentage of time and resources you spend on this activity.

a. Describe in detail if you plan to change your activities to ensure that earnings aren't used to pay for benefits to specific individuals rather than to a class of participants.

b. If you make changes to your activities, send a detailed description of your changes, including when the changes went into effect. If you want us to consider your application prospectively from the date of your changes, send a statement to that effect with your signed response.

c. If you don't intend to change your activities, explain how your activities will not result in inurement or in you operating more than insubstantially for the non-exempt purpose of impermissibly benefiting private interests.

a. Why you refer program participants to other organizations

b. Which organizations you refer program participants to, and how you select those organizations

c. Whether you receive fees in exchange for referrals and, if so, describe in detail these fee arrangements

d. Any business or family relationships between members of your governing body and the organizations to which you refer program participants

e. Copies of all contracts or written agreements between you and the organizations to which you provide referrals

a. A description of your relationships with the for-profit entities. Explain the extent to which you share resources, including officers or directors.

b. How you select the for-profit entities with which you have a relationship and/or transactions.

c. Whether you conduct activities on behalf of, or for the benefit of, for-profit entities with which you share resources, including officers or directors.

d. How you will enable the public to distinguish between your operations and the operations of these for- profit entities.

e. The benefits, if any, for-profit entities will realize because of their relationship with you.

f. Any payments you make to the for-profit entities for services.

g. The amount of goods or services you provide to for-profit entities, for which you do not receive fair market value compensation.

h. Copies of all contracts or written agreements between you and the for-profit entities.

a. Maps, pictures or a description of the area that your homeowner's association covers.

b. Whether you restrict your facilities and common areas from public access and use. If so, describe your restrictions. If you don't place any restrictions, explain how and when the public may use your facilities and common areas.

c. Whether the geographic area you serve resembles a neighborhood, subdivision, housing development or other type of area.

d. Whether you administer or enforce covenants to preserve your association's property.

e. Copies of all agreements and policies explaining your association's rules and regulations about rights and obligations for homeowners.

f. Any maintenance services your association provides to the exterior of private residences.

g. Who owns the properties in the area your homeowner's association covers, including common areas. Explain the voting rights of each property.

a. Do you intend to sell the vehicles that are donated to you?

b. For vehicles you will sell, describe the process for the sale and whether the buyer or anyone involved in the sale (broker, dealer, etc.) is related to you in any way or will benefit from the sale.

c. For vehicles you sell, describe the information you will rely on to determine sales price.

d. For vehicles you intend to give or sell at below fair market value, describe the information you will rely on to determine the fair market value.

e. For vehicles you intend to give or sell at below fair market value, describe in detail the criteria you use to determine whether a person or organization is eligible to receive your contribution.

f. For vehicles you intend to make significant use of, describe in detail the use you will make of the vehicle, and how the use will further your exempt purposes.

g. For vehicles you intend to materially improve, describe in detail the material improvements you will make, who will make those improvements, and how they will be compensated.

h. For all persons who will be involved in the sale, contribution, significant use or material improvement of vehicles you receive (dealer, broker, vehicle repairer, recipient of vehicle), state whether such person is related to you in any way, and what safeguards you have in place to ensure that related persons or entities will not benefit from your vehicle donation activity.

a. A description of all services you provide for your members and your fees

b. Your role in providing these services

c. The time and resources you spend on these member services as a percentage of your total activities

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