Help with Form 8734

[mdmcfarland]

HELP!!!

We have been doing tax returns for a non-profit child care center held in a church. They are required to file Form 990-EZ. I think we have that pretty well figured out.

Now they need to file a Form 8734 to retain their nonprofit status. I have the front of that form filled out, lines 1 through 11 with information from the past 5 years. I'm having trouble with Line 12.

I have a figure for line 12a.

For line 12b they ask for a list showing name of and amount contirbuted by each person (other than a governmental unit or publicly supported organization) whose total gifts for year 5 through Year 1 exceeded the amount shown on line 12a. Enter the total of all these excess amounts.

This day care gets their money from donations (mostly small), state funds and the fees charged parents. Are they wanting a list of actual donors or do they want parents fees also?

I know this isn't very clear, but it's late on Friday and right now this is as clear as mud to me. Hope someone can help!

[RoyDaleOne]

Gross receipts from admissions,

merchandise sold or services

performed, or furnishing of facilities in

any activity that is related to the

organization's charitable, etc., purposes

Yes to parent fees. This list includes only

those that exceed 2% of the total as

you said.

Hope this helps.

[mdmcfarland]

Thank you. I thought that was what they wanted. I'll have to do some checking on the past years since there were several treasurers keeping books in those years.

[mdmcfarland]

Finally getting back to finishing this return. I find that I now need to use Line 13 since more than 33 1/3% of their support is from gross receipts (day care). Lines 13a and 13b both make reference to "disqualified person". Just who are they referring to?