Complete if the organization answered Yes on Form 990, Part IV, line 13, or 2025

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Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs).
All non-profits and exempt organizations i.e., schools that file Form 990/990-EZ must complete and attach Schedule E.
Organizations organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, educational, or other specified purposes and that meet certain other requirements are tax exempt under Internal Revenue Code Section 501(c)(3).
An applicable tax-exempt organization is a section 501(c)(3) or 501(c)(4) tax-exempt organization or an organization that was tax-exempt under section 501(c)(3) or 501(c)(4) any time in the five-year period ending on the day the excess benefit transaction occurred (the lookback period).
Penalty for Failure to File Timely, Completely, or Correctly If a private foundation doesnt file a tax return on time or fails to file a complete and correct tax return, it must pay $20 for each day the failure continues ($105 a day if it is a large organization).

People also ask

Part VI asks for information regarding an organizations members, if any, and any local chapters, branches or affiliates. Why is the IRS concerned about an organizations members and local units?
Related organizations are organizations that stand in a parent/subsidiary relationship, brother/sister relationship, sponsoring organization of or contributing employer to a VEBA, or supporting/supported organization relationship. Supporting and supported organizations are defined in section 509(a)(3) and 509(f)(3).
All corporations and exempt organizations incorporated or qualified to do business in California must file a State of Information with the California Secretary of State (SOS).

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