Federal Free Printable 2016 Form 990 (Schedule K) for 2017 Federal Supplemental Information on Tax-Exempt Bonds

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Supplemental Information on Tax-Exempt Bonds
2016 Form 990 (Schedule K)

SCHEDULE K (Form 990) OMB No. 1545-0047 Supplemental Information on Tax-Exempt Bonds 2016 ▶ Complete if the organization answered “Yes” on Form 990, Part IV, line 24a. Provide descriptions, explanations, and any additional information in Part VI. ▶ Attach to Form 990. ▶ Information about Schedule K (Form 990) and its instructions is at www.irs.gov/form990. Department of the Treasury Internal Revenue Service Open to Public Inspection Employer identification number Name of the organization Part I Bond Issues (a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On behalf of issuer (i) Pooled financing Yes No Yes No Yes No A B C D Part II Proceeds A 1 2 3 4 5 6 7 8 9 10 11 12 13 Amount of bonds retired . . . . . . . Amount of bonds legally defeased . . . Total proceeds of issue . . . . . . . Gross proceeds in reserve funds . . . . Capitalized interest from proceeds . . . Proceeds in refunding escrows . . . . . Issuance costs from proceeds . . . . . Credit enhancement from proceeds . . . Working capital expenditures from proceeds Capital expenditures from proceeds . . . Other spent proceeds . . . . . . . . Other unspent proceeds . . . . . . . Year of substantial completion . . . . . 14 15 16 17 Were the bonds issued as part of a current refunding issue? . . . . . . Were the bonds issued as part of an advance refunding issue? . . . . . Has the final allocation of proceeds been made? . . . . . . . . . . Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes Part III B No Yes 2 D No Yes No Yes No Yes No Yes No Yes No Private Business Use A 1 C . . . . . . . . . . . . . Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . . . Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see the Instructions for Form 990. Yes B Cat. No. 50193E C D No Schedule K (Form 990) 2016 Page 2 Schedule K (Form 990) 2016 Part III Private Business Use (Continued) A 3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . . Yes B No Yes C No Yes D No Yes No b If “Yes” to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . . . . . d If “Yes” to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? 4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . . ▶ 5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . ▶ Total of lines 4 and 5 . . . . . . . . . . . . . . . . . . . Does the bond issue meet the private security or payment test? . . . . . 6 7 8a b c 9 Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued? If “Yes” to line 8a, enter the percentage of bond-financed property sold or disposed of . . . . . . . . . . . . . . . . . . . . . . If “Yes” to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . . . Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2? . . . Part IV % % % % % % % % % % % % % % % % . . Arbitrage A 1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction Penalty in Lieu of Arbitrage Rebate? . . . . . . . . . . . . 2 If “No” to line 1, did the following apply? . . . . . . . . . . a Rebate not due yet? . . . . . . . . . . . . . . . . . b Exception to rebate? . . . . . . . . . . . . . . . . . c No rebate due? . . . . . . . . . . . . . . . . . . . and . . . . . . . . . . Yes B No Yes C No Yes D No Yes No If “Yes” to line 2c, provide in Part VI the date the rebate computation was performed . . . . . . . . . . . . . . . . . . . . . . Is the bond issue a variable rate issue? . . . . . . . . . . . . . 3 4a Has the organization or the governmental issuer entered hedge with respect to the bond issue? . . . . . . . b Name of provider . . . . . . . . . . . . . . c Term of hedge . . . . . . . . . . . . . . . d Was the hedge superintegrated? . . . . . . . . . e Was the hedge terminated? . . . . . . . . . . . into . . . . . . . . . . a qualified . . . . . . . . . . . . . . . . . . . . Schedule K (Form 990) 2016 Page 3 Schedule K (Form 990) 2016 Part IV Arbitrage (Continued) A Yes 5a b c d 6 7 B No Yes No Yes C No Yes No Yes D No Yes No Yes No Were gross proceeds invested in a guaranteed investment contract (GIC)? . Name of provider . . . . . . . . . . . . . . . . . . . . Term of GIC . . . . . . . . . . . . . . . . . . . . . . Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? Were any gross proceeds invested beyond an available temporary period? . Has the organization established written procedures to monitor the requirements of section 148? . . . . . . . . . . . . . . . . Part V Procedures To Undertake Corrective Action A Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation isn’t available under applicable regulations? Part VI Yes B C D No Supplemental Information. Provide additional information for responses to questions on Schedule K. See instructions Schedule K (Form 990) 2016 Schedule K (Form 990) 2016 Part VI Page 4 Supplemental Information. Provide additional information for responses to questions on Schedule K. See instructions (Continued) Schedule K (Form 990) 2016
Extracted from PDF file 2016-federal-990-schedule-k.pdf, last modified October 2016

More about the Federal 990 (Schedule K) Estate Tax TY 2016

We last updated the Supplemental Information on Tax-Exempt Bonds in May 2017, so this is the latest version of 990 (Schedule K), fully updated for tax year 2016. You can download or print current or past-year PDFs of 990 (Schedule K) directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Estate Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
8858 (Schedule M) Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer or Other Related Entities
990 (Schedule R-1) Continuation Sheet for Schedule R (Form 990)
941 (Schedule D) Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
990 (Schedule I-1) Continuation Sheet for Schedule I (Form 990)
990 (Schedule K) Supplemental Information on Tax-Exempt Bonds

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 990 (Schedule K) from the Internal Revenue Service in May 2017.

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About the Estate Tax

The IRS, and many states, impose an estate tax on the transfer of cash and property between a decedent and their beneficiaries. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States.

Historical Past-Year Versions of Federal 990 (Schedule K)

We have a total of six past-year versions of 990 (Schedule K) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2016 990 (Schedule K)

2016 Form 990 (Schedule K)

Supplemental Information on Tax-Exempt Bonds 2015 990 (Schedule K)

2015 Form 990 (Schedule K)

Supplemental Information on Tax-Exempt Bonds 2014 990 (Schedule K)

2014 Form 990 (Schedule K)

Supplemental Information on Tax-Exempt Bonds 2013 990 (Schedule K)

2013 Form 990 (Schedule K)

Supplemental Information on Tax-Exempt Bonds 2012 990 (Schedule K)

2012 Form 990 (Schedule K)

Supplemental Information on Tax-Exempt Bonds 2011 990 (Schedule K)

2011 Form 990 (Schedule K)


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