Return of Private Foundation

F .990-PF Return of Private Foundation OMB No 1545-0057 20 02 a)(i) Nonexempt Charitable Trust Treated as a Private Foundation on may be able to u...
0 downloads 0 Views 783KB Size
F .990-PF

Return of Private Foundation

OMB No 1545-0057

20 02

a)(i) Nonexempt Charitable Trust Treated as a Private Foundation on may be able to use a copy of this return to satisfy state offing reqiremeni . 2002, and ending For calendar ear 2002, or tax ear be Inn inn range I I Name chant G Check all that apply initial return Employer Identification number Name of organization Department ofNeTreasury Internal Revenue Sen+Je

fOf$BCtlOfl Note The Or[

Usa the IRS label Otherwise, print or type

Number and street (or P O box number d mail is not delivered to street address)

One Omega Drive

See Specific

City or town, state, and ZIP code

Instructions

Section 501(c 3 exempt private foundation

H Check type of organization I

ROOM/suite

Other taxable rivale(oundation Section4947 ( a )( 1 ) nonexem tcharitabletrust J Accounting method Cash Accrual Fair market value of all assets at end ~ Other (specify) . . . . . . . . . . . . . . . . . . . of year (from Part ll, Col (C), line (Part l, column (d) must be on cash bass J Analysis of Revenue and Expanses (The total of amounts in columns (6J, (c), and not necessanly equal the amounts in (d) __ . .may .-- ,_, ,___ ____ .

(a)~ Revenue and expenses per books

(b) Net investment income

B Telephone number (sea pays 70 0l the mswdions)

C p~a~oPt~~ ~~"°" °

"I

D

, J

7

Foreign Olpani7dlip16

3

Foreign organ"hons meeting Me

ChBCk IIB'B

esx lat rnerxngaana arum corn

I

B. El

E ,f private foundation status wasie~inaiaa under sonbn 507(DM')N) hack here I. El p If me foundation is n a eD~nmN iemnawn under serum Su7(o)(1MB1 wed nee (d) Disbursements (c) Adjusted net for charitable income purposes

GoniriDNion~f AIl, a pants etc recene0(attacli sche0uie)

~ it tie foundation is not required b ~~ ~ I-I aft" Sch B

2

Distributions from split-interest trusts

3

Inleresi on savings and temporary lash Invesvnents

4

Dividends and interest from securities

,

Sa Gross rents y

m

b (Net rental income a (lose)

6 a Net gain or (loss) from sale of assets not on line 10 b Gross sales DdqgJocall .-.-- ~ 7

apical ~Il'

8

et

70 a c

l

,,,~~~ppp ~r ~/V, line 2) ,

ort-term capital qain~ e WEtYreEBmY ~r~3

r r~c~

b L s GberafgIo~ 6

t

c G ss pr~bu ~ta 01 me (attach schedule) Compensation oloficen directors. trustees etc

73 m 14

Other employee salaries and wages

c 15 Pension plans, employee benefits 16a Legal fees (attach schedule) m

h Accounting fees (attach schedule) c Other professional fees (attach schedule) 17

Interest

18

Taxes (atlaU schedule) sea page 17 0l the nswwms)

T'E 19 v

Depreciation (attach schedule) and depletion

a ZO

Occupancy

21

Travel, conferences, and mmbngs Panting and publications

~ of 22 c q 21

Other expenses (attach schedule)

Total operating and administrative expenses

(~ `m 24

Add lines 13 through 23

25

Contributions, gifts, grants paid

nXC

Subtract line 26 from line 12

\,\

a Eicas 01 revenue over opnsa and 01s0unhmmb

b Net Investment Income (if negative enter "0-)

zEi4 10 1 000

For Paperwork Reduction Act Notice,

Forth 990-PF (2002)

I

Attached schedules and amounts in the Balance SI788t5 description column should be for

I

end-or-way amounts oniv uses ~nsin~c,ons i

7

Cash -noni-interes4beanng

Z

Savings and temporary cash investments

3

Accounts receivable 111"

5

Less allowance for doubtful accounts 1111' Pledges receivable Less allowance (or doubtful accounts 1 Grants receivable

6

Recervables due from officers, directors, trustees, and other

4

Beginning o_1~ yr

(al Book Value

Ibl Book Value

Fair Market Value

disqualified persons (attach schedule) (see page 15 of the instructions) 7

8 9

Other notes and loans receivable (attach schedule) 1

Less allowance for doubtful accounts ~ Invenlones for sale or use Prepaid expenses and deferred charges

70a Investments-US and state government obligations (attach schedule) b Investments " corporate stock (attach schedule) c Investments - corporate bonds (attach schedule) investments -Land buildings 1 and equipment basis ___________________ Less accumulated depreciation (attach schedule) ------------------72 Investments - mortgage loans , 11

13 14

75

Investments - other (attach schedule) Land buildings and , equipment basis ___________________ 1 Less accumulated deprecation (attach schedule)

16

Other assets (describe 1 Total assets (to be completed by all filers - see page 16 of

17 18 19

Accounts payable and accrued expenses Grants payable Deferred revenue

20

Loans hom officers, direct= trustees and other disqualified persons

27 22

)

Mortgages and other notes payable (attach schedule) Other liabilities (describe 1

Organizations that follow SFAS 177, check here "U and complete lines 24 through 26 and lines 30 and 31 24

Unrestricted

25

Temporarily restricted

26

Permanently restricted Organizations that do not follow SFAS 177, check here and complete lines 27 through 31

t

27

Capital stock, trust principal, or current funds

28

Paid-in or capital surplus or land bldg and equipment fund

29

Retained earnings accumulated income endowment or other funds

30

Total net assets or fund balances (see page 16 of the instructions) , , , ,

31

, , , , ,

,

Total liabilities and net assets/fund balances (see page 16 0(

Analysis of Changes in Net Assets or Fund Balances 1 2 3 4

Total net assets or fund balances at beginning of year - Part II, column (a), line 30 (must agree with end-of-year figure reported on prior years return)

Enter amount from Part I, line 27a Other increases not included in line 2 (itemize) ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add lines 1, 2, and 3 5 Decreases not included inline 2(item¢e) "________________________________________ a Tnfal not aseote nr fund halanccs at and of veer lhnw d mmuc hnP 51 - PaA II rnlumn !hl line 30 JSA ]Ets20 1 000

11/07/2003

04

05

PM

1 Z 3 4 5 6

Form 990-PF (2002)

3 (a) List and describe the kinds) of property sold (e g , real estate, 2-story brick warehouse, or common stock, 200 shs MLC Co )

/d) Date sold (mo , day, yr )

(mo

a b c d e

(s) Grass sales pots

for assets (I) F M V as of 12/31/69

I

(f) Depreciation allowed (or allowable)

(p) Cost or other basis plus expense of sale

U) Adjusted basis as of 12/31/69

(q Excess of cot (i) over cot Q), d any

(h) Gain or (loss) (e) plus (f) minus (g)

(I) Gains (Col (h) gain minus cot (k), but not less than " o-) or

Losses (from cot (h))

If gain, also enter in Part I, line 7 If (loss), enter-0-in Part I, line 7 } 2 3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6) If gain, also enter in Part I, line 8, column (c) (see pages 12 and 17 of the instructions) ,r If loss , enter-0-in Part I, line 8 ' 3 Qualification Under Section 4940 (e ) for Reduced Tax on Net Investment Income (For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income ) 2 Capital gain net income or (net capital loss)

{

If section 4940(d)(2) applies, leave this part blank Was the organization liable for the section 4942 tax on the distributable amount of any year in the base periods If 'Yes,' the organization does not qualify under section 4940(e) Do not complete this part 7

~ Yes [j] No

Enter the appropriate amount in each column for each year, see page 17 of the instructions before making any entries Base period years Calends year (or tax year beginning in)

Adjusted qualifying disinbutana

Distnbu~ton ratio (cot (b) divided by co

Not value of nonchantablsuse assets

2001

1999 1997 2 3

Total of line 1, column (d) Average distribution ratio for the 5-year base period - divide the total on line 2 by 5, or by the number of years the foundation has been in existence rf less than 5 years

4

Enter the net value of noncharitable-use assets for 2002 from Pan X, line 5

5

Multiply line 4 by line 3

6

Enter 1% of net investment income (1% of Part I, line 27b)

7

Add lines 5 and 6

8

Enter qualifying distributions from Part XII, line 4 II line 8 ~s equal to or greater than line 7 Deck the box In Pan

3E~a]0 ~ 000

Vi

. ~

2

180 . 675 1 8 I line ;4d complete.that Bart using a 7% tat rate See the Part VI instrucums on page 77

Fog 990-PF (2002)

xdse Tax Based on Investment Income 1a

4

or 4948 - see page 17 of the

Exempt operating foundations described in section 4940(d)(2), check here " u and enter "NIA" on line 1 Date of ruling letter --_ I (attach copy of ruling letter H necessary -eee Instructions)

b Domestic organizations that meet the section 4940(e) requirements in Part V, check here " and enter 1 % of Part I, line 27b e All other domestic organizations enter 2% of line 27b Exempt foreign organizations enter 4% of Part I, line 12, cot (b) 2 Tax under section 511 (domestic section 4947(a)(1 ) trusts and taxable foundations only Others enter -0-) 3 4 5

Add lines 1 and 2 Subtitle A (income) lax (domestic section 4947(a)(1) trusts and taxable foundations only Others enter -0-) Tax based on Investment Income Subtract line 4 from line 3 If zero or less, enter -0-

6

Credits/Payments

7

a b c d

8 9 10

2002 estimated tax payments and 2001 overpayment credited to 2002 6a Exempt foreign organizations -tax withheld at source 6b Tax paid with application for extension of time to file (Form 8868) 6c Backup withholding erroneously withheld I 6d Total credits and payments Add lines Ba through 6d Enter any penalty for underpayment of estimated tax Check here F] if Form 2220 is attached Tax due If the total of lines 5 and 8 is more than line 7, enter amount owed Overpayment If line 7 is more than the total of lines 5 and 8, enter the amount ovarpald

7 a

b

During the tax year, did the organization attempt to influence any national, slate, or local legislation or did

yes

it participate or intervene in any Political campaigns

1a

18 of the instructions for definiUOn)9

7b

Did it spend more than $700 during the year (either directly or indirectly) for political purposes (see page 11 the answer is -Yes' lo f a or 16 attach a decoded descnphon of the activities and copes of any materials published or distributed by the organization m connection with the activities

2 3

c Did the organization file Form N20-POL for this years d Enter the amount (if any) of lax on political expenditures (section 4955) imposed during the year (t) On the organization " E " $ (2) On organization managers Enter the (if any) the e reimbursement paid by organization during the year for political expenditure lax imposed on organization managers 1 $

1c

Has the organization engaged in any activities that have not previously been reported to the IRS If 'Yes,' attach a detailed description of the actwities Has the organization made any changes, not previously reported to the IRS, in its governing instrument, articles

2

of incorporation, or bylaws, or other similar instruments? If 'Yes,' attach a conformed copy o/ the changes

3

4 a Did the organization have unrelated business gross income of $1,000 or more during the years

5 6

7

4a

b If 'Yes,' has it filed a tax return on Form 990-T for this year?

Was there a liquidation, termination, dissolution, or substantial contraction during the year? If 'Yes,"attach the statement required by General Instruction T

4b

, ,

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either By language m the governing instrument or By state legislation that effectively amends the governing instrument so that no mandatory directions that conflict with the state law remain in the governing instrument?

5

Did the organization have al least $5,000 in assets at any time during the yeaO If Nes,' complete Part If, cot (c), and Part XV 8 a Enter the states to which the foundation reports or with which it is registered (see page 19 of the instructions) " FQNI38~TS_C_U_T_--------------------------------------------b If the answer Is "Yes" to line 7, has the organization furnished a copy of Form 990-PF to the Attorney General (or designate) of each state as required by General Instruction G7 11 'No,' attach explanation 9 Is the organization claiming status as a private operating foundation within the meaning of section 49420(3) or 49420(5) for calendar year 2002 or the taxable year beginning in 2002 (see instructions for Part XIV on gape 25)? If 'Yes,' complete Pert XIV 10 11

12 13

No

Did any persons became substantial contributors during the tax years If 'Ves,"attach a schedule listing them names and addresses Did the organization comply with the public inspection requirements for its annual returns and exemption application?

Website address " -Zj(A- _

6 7

8b

X

9 10

X

71

7hebooks areincare otJ~Y_RM-ypp_IFTRA -----------_____--__________ Telephoneno

Localedat t_ONRS2MEG8_DRIYA,__ST8MF9R7L__CT------------------ ZAP+4 " __95997________________

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 -Check here and enter the amount of tax-exempt interest received or accrued during the year

Jsn 2E1440 1 000

11/07/2003

04

05

PM

0- I 13 I

" II

Form 990-PF (2002)

5

Statements Regarding Activities for Which Form 4720 May Be Required File Form 4720 If any Item Is checked In the "Yes" column, unless an exception applies

1 a During the year did the organization (either directly or indirectly) (1 ) Engage in the sale or exchange, or leasing of property with a disqualified persons (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from) a disqualified persons (3) Furnish goods, services, or facilities to (or accept them from) a disqualified persons (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified persons (5) Transfer any income or assets to a disqualified person (or make any of either available

2

Yes

X

No

Yes Yas ~ Y as

X X

No No No

~ Yes for the benefit or use of a disqualified person) money or property to a government offcial9 (Exception Check "No" (6) Agree to pay i( the organization agreed to make a grant to or to employ the official for a period after termination of government service, if terminating within 90 days ) 0 Yes qualify under the exceptions described in Regulations b If any answer is 'Yes* to 1x(1)-(6), did any of the acts fail to section 53 4941(d)3 or in a current notice regarding disaster assistance (see page 19 of the instructions)? 0. Organizations relying on a current notice regarding disaster assistance check here . c Did the organization engage in a prior year in any of the acts described in 1a, other than excepted acts, that were not corrected before the first day of the lax year beginning in 2002

~X

No

~X

No

Taxes on failure to distribute income (section 4942) (does not apply for years the organization was a private operating foundation defined in section 49420(3) or 4942Q)(5)) a At the end of tax year 2002, did the organization have any undistributed income (lines 6d Yes and tie, Part XIII) for lax year(s) beginning before 2002 If 'Yes,"list the years 0. __________, _________, b Are there any years listed in 2a for which the organization is not applying the provisions of section 4942(x)(2) (relating to incorrect valuation of assets) to the year's undistributed incomes (If applying section 4942(x)(2) c

._., U

X No

to all yeas listed, answer "No" and attach statement - see page 19 of the instructions ) If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a list the years here

Did the organization hold more than a 2% direct or indirect interest in any business 1:1 Yes enterprise at any time during the years organization holdings in 2002 as a result of (7) any purchase by the b If 'Yes,' did it have excess business or disqualified persons after May 26, 1969, (2) the lapse of the 5-year period (or longer period approved by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest, or (3)

3a

~X No

the lapse of the 10- 15-, or 20-year first phase holding periods (Use Schedule C Form 4720, to determine if the organization had excess business holdings m 2002 ) 4 a Did the organization invest during the year any amount in a manner that would jeopardize its charitable purposes b Did the organization make any investment in a prior year (but after December 31, 1969) that could jeopardize its charitable . . purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2002 5 a During the year did the organization pay or incur any amount to ~ Yes ~ No (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? Influence the outcome of any specific public election (see section 4955), or to parry (2) No Yes on, directly or indirectly, any voter registration drive? Yes ~ No for travel, other similar purposes e (3) Provide a grant to an individual study, or grant organization other than a charitable etc , organization described (4) Provide a to an ~ Yes ~X No in section 509(a)(1), (2), or (3), or section 4940(d)(2)? or (5) Provide for any purpose other than religious, charitable, scientific, literary, ~ Yes X No educational purposes, or for the prevention of cruelty to children or animals If any answer is 'Yes'to 5a(1 )-(5), did any of the transactions fail to qualify under the exceptions described in Regulations section 53 4945 or in a current notice regarding disaster assistance (see page 20 of the instructions)? Organizations relying on a current notice regarding disaster assistance check here c If the answer is 'Yes' to question Sa(4), does the organization claim exemption from the ~ Yes tax because it maintained expenditure responsibility for the grants 1f 'Yes,' attach the statement required by Regulations section 53 4945-5(d) 6 a Did the organization, during the year, receive any funds, directly or indirectly, to pay Yes premiums on a personal benefit contracts b Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit wntract? 11 you answered 'Yes' to 66 also file Form 8870 b

~ No

X

No

Form 990-PF (2002) JSA 2e,450 1 000

11/07/2003

04

05

PM

7

1

List all officers, directors, trustees, foundation mana

ers and their compensation see a e 20 of the instructions Compensation (a) coninouuons to (e) Expense account «)not pall, enter empiqe¢ oaieft plans (b ho~ursand (If 0 r awe~ekBB athera llowdnces -0, and Oelerte0 compensation devoted t0 position

(a) Name and address H_B_T_~y_$UT_H_xQJdLAND$K ______________

TRUSTEE

TRUSTEE ONE OMEGA DR, STAMFORD, CT 06907 2~ uA_r-$F_I_MIS_IiS_L_----------------------- TRUSTEE

ONE OMEGA nR . STAMFORD . CT 06907

2

2 HOURS

0

0

0

01

Compensation of five highest-paid employees (other than those included on line 1 " see page 20 of the instructions) If none, enter "NONE " (6) Title and average hours per week

(a) Name and address of each employee paid more than $50 000

ROME_-------------

devoted 10 position

c CompensaYm

(a) coninouuons w emOlojee oenefi plans mmpaisalpn mpaisalpnrteE

and date

(a) Expense account, other allo~rdnces

-----

----------------------------------------------------------------------------------------------------------------------------------------------------Total number of other employees aid over $50,000 3

Five highest-paid Independent contractors for professional services " (see page 20 of the instructions) If none, enter "NONE" a Name and address of each p erson aid more than $50, 000

xoNX -----------------------------------------------

( b ) Type of semee

( c ) Comp ensation

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Summary of Direct Charitable Activities List the foundation s four largest direct charitable activities during the tax year Include relevant statistical information such as the number of organizations and other benefitiane5 served conferences convened research papers produced etc

Expenses

----------------------------------------------

2 _S,T, _YIN.CFS]M',%_MSDI-CAk

_CENTER

Y-QIIND=QN --------------------------------

----------------------------------------------------------------------------

3S2Qx88TI92L RxS.EBCT_-C9SIIMCTIMr--------------------------------------------

----------------------------------------------------------------------------

4 C.Q13N8CTSML -YANKEE, S:S1tU3CIL .-A .SA-----------------------------------------

----------------------------------------------------------------------------

JSA

2e14eo,ooo

Forth 990-PF (2002) 11/07/2003

04 05 PM

of I 1

Amount

-------------------------_NONR--------------------

2 -------------------3

NONE ---------------------------------------------------------------------------

5 s

Minimum Investment Return (All domestic foundations must complete this part see page 21 of the instructions ) Fair market value of assets not used (or held for use) directly in carrying out charitable, etc , purposes Average monthly fair market value of securities 1a Average of monthly cash balances Fair market value of all other assets (see page 22 of the instructions) Total (add lines 1a, b, and c) Reduction claimed for blockage or other factors reported on lines 1a and 1c (attach detailed explanation) to Acquisition indebtedness applicable to line 1 assets 2 Subtract line 2 from line 1d Cash deemed held for charitable activities Enter 1 1/2°/a of line 3 (for greater amount, see page 22 of the instructions) 4 Net value of nonchantable-use assets Subtract line 4 from line 3 Enter here and on Part V, line 4 Minimum investment return Enter 5% of line 5

7 2a b c 3 4a b c 5 6

Minimum investment return from Part X, line 6 Tax on investment income for 2002 from Part VI, line 5 Income tax for 2002 (This does not include the tax from Part VI ) Add lines 2a and 2b Distributable amount before adjustments Subtract line 2c from line 1 Recoveries of amounts treated as qualifying distributions Income distributions from section 4947(a)(2) trusts Add lines 4a and 4b Add lines 3 and 4c Deduction from distributable amount (see page 23 of the instructions)

1 a b c d e 2 3 4

Distributable Amount (see page 23 of the instructions) (Section 4942( foundations and certain foreign organizations check here ji~ n and do

and Q)(5) private operating complete this part )

2a 2e 4a 4c

Qualifying Distributions (see page 23 of the instructions) t 2 3

4 5 6

a b

a b

Amounts paid (including administrative expenses) to accomplish charitable, etc, purposes Expenses, contributions, grits, etc - total from Part I, column (d), line 26 Program-related investments - Total from Part IX-B Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc ,

purposes Amounts set aside for specific charitable projects that satisfy the Suitability test (prior IRS approval required) Cash distribution test (attach the required schedule) Qualifying distributions Add lines 1 a through 3b Enter here and on Part V, line 8, and Part All, line 4 Organizations that qualify under section 4940(e) for the reduced rate of lax on net investment

income Enter 1% of Part I, tine 27b (see page 24 of the instructions) Adjusted qualifying distributions Subtract tine 5 from tine 4 Note

JSR 7E7470 1 000

1a _:11b 2 3a 3b 4

5

The amount online 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for the section 4940(e) reduction of tax in those years 11/07/2003

04

05

PM

Form 990-PF (2002)

Page B

Form 990-PF(2002) Undistribl .4ed Income (see page 24 of the instructions)

1

(b) Years prior l0 2001

(a) Corpus

Distributable amount for 2002 from Part XI,

(c) 2001

(d) 2002

line 7 Z

a

Undistributed income if any as of the end of 2001 Enter amount for 2001 only

b Total for pHoryears

Excess distributions car over, d any, to 2002

a

From 1997

b From 1998 e From 1999 d From 2000

,

e From 2007 f 4

, , , ,

Total of lines 3a through e , , , Qualifying distributions for 2002 from Part XII,line 4 " S

180 .675

a Applied to 2001, but not more than line 2a

b Applied to undistributed income of pnw years (Election required -see page 24 of the instructions) c Treated as distributions out of corpus (Election required - sea papa 24 of the instructions) d Applied to 2002 distnbutable amount 5

a

6

Remaining amount distributed out of corpus Excess distributions carryover applied to 2002 (M an amount appears in column (d), the same amount must be shown in column (a) ) Enter the net total of each column as indicated below

a Corpus Add lines 3f, 4c, and 4e Subtract line 5 b

Prior years' undistributed income Subtract line 4b from line 2b e Enter the amount of prior years' undistributed income for which a notice of deficiency has been issued, or on with the section 4942(a) tax has been previously assessed d Subtract line 6c from line 6b Tamable amount - see page 24 of the instructions e Undistributed income for 2001 Subtract line as from line 2a Taxable amount - see papa 24 0l the instructions f

7

8

9 70

Undistributed income (or 2002 Subtract lines 4d and 5 from line 1 This amount must be distributed m 2003 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1 )(E) or 4442(9)(3) (see page 24 of the instructions) Excess distributions carryover from 1997 not applied on line 5 or line 7 (see page 25 of the instructions) Excess distributions carryover to 1003 Subtract lines 7 and 8 from line Ba Analysis of line 9

a Excess from 1998 b Excess from 1999

~

~

I

I

c Excess from 2000 d Excess from 2001 e Excess from 2002

Ju 2E7480 1000

Form 990-PF (2002)

11/07/2003

04

05

PM

Form 990-PF

7a b 2a

b C

instructions

If the foundation has received a ruling or determination letter that it is a private operating foundation, and the ruling is effective for 2002, enter the date of the ruling Check box to indicate whether the organization is a Enter the lesser of the adjusted net income from Part I or the minimum investment return horn Part X for each year listed

foundation described in section Prior 3 years

Tax (a)

2007

or 19

Total

85% of line 2a Qualifying dmtnbutMs from Pan X11 line 4 for each year listed

d

Amounts included in line 2c not used directly la acid conduct of exempt activities;

B

Qualifying d.striti ru0e directly for ache conduct of exempt activities subtract line Pa it= line 3c Complete 32 to or c for the

3 a

b

]

alternative lest mired upon

MsOW alternative lost

mist,

(1) valueMallaaets (2) Value of assi qualifying unaersecum aa

Suggest Documents