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表990 附表J的说明

关于附表J(表990)的说明,赔偿信息

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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Schedule J  
(Form 990)  
Compensation Information  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
organization and its related organizations. Part I, lines 5  
through 9, must be completed only by section 501(c)(3),  
section 501(c)(4), and section 501(c)(29) organizations.  
Future Developments  
Part II requires detailed compensation information for  
individuals for whom the organization answered “Yes” on  
Form 990, Part IV, line 23. Not all persons listed on Form 990,  
Part VII, Section A, will necessarily be listed in Schedule J,  
Part II.  
For the latest information about developments related to  
Schedule J (Form 990) and its instructions, such as  
legislation enacted after they were published, go to IRS.gov/  
Part III is used to provide explanations of answers as  
required in Part I or II.  
Reminder  
Form 1099-NEC and nonemployee compensation re-  
porting. Beginning with tax year 2020, Form 1099-NEC,  
Nonemployee Compensation, is used to report nonemployee  
compensation. Accordingly, where the Form 990 references  
reporting amounts of compensation from Form 1099-MISC,  
Miscellaneous Income, be sure to include nonemployee  
compensation from box 1 of Form 1099-NEC. See the  
instructions for additional information.  
Unless stated otherwise, all questions in this schedule  
pertain to activity during the calendar year ending with or  
within the organization's tax year.  
Part I. Questions Regarding  
Compensation  
For purposes of Part I, a listed person is a person listed on  
Form 990, Part VII, Section A.  
General Instructions  
Line 1. Report information regarding certain benefits (if any)  
provided to persons listed on Form 990, Part VII, Section A,  
line 1a.  
Note. Terms in bold are defined in the Glossary of the  
Instructions for Form 990, Return of Organization Exempt  
From Income Tax.  
Line 1a. Check the appropriate box(es) if the organization  
provided any of the listed benefits to any of the persons listed  
on Form 990, Part VII, Section A, regardless of whether such  
benefits are reported as compensation in box 1 or box 5 of  
Form W-2, Wage and Tax Statement; box 6 of Form  
1099-MISC; or box 1 of Form 1099-NEC. For each of the  
listed benefits provided to or for a listed person, provide in  
Part III the following information.  
Purpose of Schedule  
Schedule J (Form 990) is used by an organization that files  
Form 990 to report compensation information for certain  
officers, directors, individual trustees, key employees,  
and highest compensated employees, and information on  
certain compensation practices of the organization.  
The type of benefit.  
Who Must File  
The listed person who received the benefit, or a  
An organization that answered “Yes” on Form 990, Part IV,  
line 23, must complete Schedule J. Do not file Schedule J for  
institutional trustees.  
description of the types (for example, all directors) and  
number of listed persons that received the benefit.  
Whether the benefit, or any part of it, was treated as  
taxable compensation to the listed person.  
If an organization isn't required to file Form 990 but  
chooses to do so, it must file a complete return and provide  
all of the information requested, including the required  
schedules.  
First-class travel refers to any travel on a passenger  
airplane, train, or boat with first-class seats or  
accommodations by a listed person or companion if any  
portion of the cost above the lower-class fare is paid by the  
organization. First-class travel doesn't include intermediate  
classes between first class and coach, such as business  
class on commercial airlines. Bump-ups to first class free of  
charge or as a result of using frequent flyer benefits, or similar  
arrangements that are at no additional cost to the  
organization, can be disregarded.  
Specific Instructions  
Part I asks questions regarding certain compensation  
practices of the organization. Part I generally pertains to all  
officers, directors, trustees, and employees of the  
organization listed on Form 990, Part VII, Section A,  
regardless of whether the organization answered “Yes” to  
line 23 of Form 990, Part IV, for all such individuals. However,  
only the organizations that are described in Who Must File,  
earlier, must complete Part I. Part I, lines 1, 2, 3, 7, 8, and 9  
require reporting on the compensation practices of the filing  
organization, but not of related organizations. Lines 4  
through 6 require information regarding both the filing  
Charter travel refers to travel on an airplane, train, or boat  
under a charter or rental arrangement. Charter travel also  
includes any travel on an airplane or boat that is owned or  
leased by the organization.  
Travel for companions refers to any travel of a listed  
person's guest not traveling primarily for bona fide business  
purposes of the organization. It also refers to any travel of a  
Jul 10, 2023  
Cat. No. 51525Q  
listed person's family members, whether or not for bona fide  
including the organization's top management official (all  
referred to as “top management official”). An organization can  
answer “Yes” if it checked the “Discretionary spending  
account” box on line 1a and required substantiation of  
expenses under the rules for accountable plans for all listed  
benefits on line 1a other than for discretionary spending  
accounts.  
Line 3. Check the appropriate box(es) to indicate which  
methods, if any, the organization used to establish the  
compensation of the organization's top management  
official. If the organization relied on a compensation  
consultant that used a method described in line 3 to help  
determine compensation for the top management official, the  
organization may check the box for that method in line 3. Do  
not check any box(es) for methods used by a related  
organization to establish the filing organization's  
business purposes.  
Tax indemnification and gross-up payments refer to the  
organization's payment or reimbursement of any tax  
obligations of a listed person.  
Discretionary spending account refers to an account or  
sum of money under the control of a listed person with  
respect to which the person isn’t accountable to the  
organization under an accountable plan, whether or not  
actually used for any personal expenses. Accountable plans  
are discussed in Accountable plan amounts, later (under the  
Part II, column (D), instructions).  
Housing allowance or residence for personal use refers to  
any payment for, or provision of, housing by the organization  
for personal use by a listed person, including a ministerial  
housing or parsonage allowance.  
Payments for business use of personal residence refers to  
any payment by the organization for the use of all or part of a  
listed person's residence for any purpose of the organization.  
Health or social club dues or initiation fees refers to any  
payment of dues by the organization for the membership of a  
listed person in a health or fitness club or a social or  
recreational club, whether or not such clubs are tax exempt. It  
doesn't include membership fees for an organization  
described in section 501(c)(3) or section 501(c)(6) unless  
such organization provides health, fitness, or recreational  
facilities available for the regular use of a listed person.  
Health club dues don't include provision by the organization  
of an on-premises athletic facility described in section 132(j)  
(4), or provision by a school of an athletic facility available for  
general use by its students, faculty, and employees. Dues  
include the entrance fee, periodic fees, and amounts paid for  
use of such facilities.  
Personal services refers to any services for the personal  
benefit of a listed person or the family or friends of a listed  
person, whether provided regularly (on a full-time or part-time  
basis) or as needed, whether provided by an employee of  
the organization or independent contractor (and whether  
the independent contractor is an individual or an  
compensation of the filing organization's top management  
official. Explain in Part III if the organization relied on a  
related organization that used one or more of the methods  
described next to establish the top management official's  
compensation.  
Compensation committee refers to a committee of the  
organization's governing body responsible for determining  
the top management official's compensation package,  
whether or not the committee has been delegated the  
authority to make an employment agreement with the top  
management official on behalf of the organization. The  
compensation committee can also have other duties.  
Independent compensation consultant refers to a person  
outside the organization who advises the organization  
regarding the top management official's compensation  
package, holds the official out to the public as a  
compensation consultant, performs valuations of nonprofit  
executive compensation on a regular basis, and is qualified  
to make valuations of the type of services provided. The  
consultant is independent if the consultant does not have a  
family relationship or business relationship with the top  
management official, and if a majority of the appraisals are  
performed for persons other than the organization, even if the  
consultant's firm also provides tax, audit, and other  
professional services to the organization.  
organization). They include, but aren't limited to, services of a  
babysitter, bodyguard, butler, chauffeur, chef, concierge or  
other person who regularly runs non-incidental personal  
errands, escort, financial planner, handyman, landscaper,  
lawyer, maid, masseur/masseuse, nanny, personal trainer,  
personal advisor or counselor, pet sitter, physician or other  
medical specialist, tax preparer, and tutor for nonbusiness  
purposes. Personal services don't include services provided  
to all employees on a nondiscriminatory basis under a  
qualified employee benefit plan.  
Line 1b. If the organization provided any of the benefits  
listed in line 1a to one or more listed persons, answer “Yes” if  
the organization followed a written policy regarding the  
payment, provision, or reimbursement of all such benefits to  
listed persons. If the organization didn't follow a written policy  
for payment, provision, or reimbursement of any listed  
benefits, explain in Part III who determined the organization  
would provide such benefits and the decision-making  
process.  
Form 990 of other organizations refers to compensation  
information reported on a Form 990 series return of similarly  
situated organizations, and includes Forms 990; 990-EZ,  
Short Form Return of Organization Exempt From Income Tax;  
and 990-PF, Return of Private Foundation.  
Written employment contract refers to one or more recent  
or current written employment agreements to which the top  
management official and another organization are or were  
parties, written employment agreements involving similarly  
situated top management officials with similarly situated  
organizations, or written employment offers to the top  
management official from other organizations dealing at  
arm's length.  
Compensation survey or study refers to a study of top  
management official compensation or functionally  
comparable positions in similarly situated organizations.  
Approval by board or compensation committee refers to  
the ultimate decision by the governing body or compensation  
committee on behalf of the organization regarding whether to  
enter into an employment agreement with the top  
Line 2. Answer “Yes” if the organization required  
substantiation of all expenses or benefits listed on line 1a, in  
accordance with the rules for accountable plans discussed  
in Accountable plan amounts, later (under the Part II, column  
(D), instructions), before reimbursing or allowing all such  
expenses incurred by any directors, trustees, and officers,  
management official, and the terms of such agreement.  
Line 4. List in Part III the names of listed persons paid  
amounts during the year by the filing organization or a  
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2023 Instructions for Schedule J (Form 990)  
related organization under any arrangement described in  
lines 4a through 4c, and report the amounts paid during the  
year to each such listed person. Also describe in Part III the  
terms and conditions of any arrangement described in lines  
4a through 4c in which one or more listed persons  
participated during the year, regardless of whether any  
payments to the listed person were made during the year.  
Line 4a. Answer “Yes” if a listed person received a  
severance or change-of-control payment from the  
be paid a bonus equal to x% of B's net revenues from a  
particular department operated by B for a specified period of  
time. This arrangement is a payment contingent on revenues  
of the organization, and must be reported on line 5,  
regardless of whether the payment is contingent on achieving  
a certain revenue target. However, if instead the bonus  
payment is a specific dollar amount (for instance, $5,000) to  
be paid only if a gross revenue or net revenue target of the  
department is achieved, the payment isn't contingent on  
revenues of the organization for this purpose.  
organization or a related organization. A severance  
payment is a payment made if the right to the payment is  
contingent upon the person's severance from service in  
specified circumstances, such as upon an involuntary  
separation from service or under a separation or termination  
agreement voluntarily entered into by the parties. Payments  
under a change-of-control arrangement are made in  
connection with a termination or change in the terms of  
employment resulting from a change in control of the  
organization. Treat as a severance payment any payment to a  
listed person by the organization or a related organization in  
satisfaction or settlement of a claim for wrongful termination  
or demotion.  
Line 6. Answer “Yes” if the organization paid or accrued with  
respect to a listed person any compensation contingent  
upon and determined in whole or in part by the net earnings  
of one or more activities of the organization or a related  
organization, or by the net earnings of the organization or a  
related organization as a whole. Describe such arrangements  
in Part III.  
Example. A, a listed person, is an employee of  
organization B. As part of A's compensation package, A is to  
be paid a bonus equal to x% of B's net earnings for a  
specified period of time. This arrangement is a payment  
contingent on net earnings of the organization for line 6  
purposes, regardless of whether the payment is contingent  
on achieving a certain net earnings target. However, if  
instead the bonus payment is a specific dollar amount to be  
paid only if a net earnings target is achieved, the payment  
isn't contingent on the net earnings of the organization for this  
purpose.  
Line 7. Answer “Yes” if the organization provided any  
non-fixed payments, not described on lines 5 and 6, for a  
listed person. Describe such arrangements in Part III. A fixed  
payment is an amount of cash or other property specified in  
the contract, or determined by a fixed formula specified in the  
contract, which is to be paid or transferred in exchange for  
the provision of specified services or property. A fixed formula  
can incorporate an amount that depends upon future  
specified events or contingencies, provided that no person  
exercises discretion when calculating the amount of a  
payment or deciding whether to make a payment, such as a  
bonus. Amounts paid or accrued to any listed person that  
aren't fixed amounts as defined earlier are non-fixed  
payments. For example, any amount paid to a person under a  
reimbursement arrangement where discretion is exercised by  
any person as to the amount of expenses incurred or  
reimbursed is a non-fixed payment. See Regulations section  
53.4958-4(a)(3).  
Exception. Amounts payable under a qualified pension,  
profit-sharing, or stock bonus plan under section 401(a) or  
under an employee benefit program that is subject to and  
satisfies coverage and nondiscrimination rules under the  
Internal Revenue Code (for example, sections 127 and 137),  
other than nondiscrimination rules under section 9802, are  
treated as fixed payments for purposes of line 7, regardless  
of the organization's discretion with respect to the plan or  
program. The fact that a person contracting with the  
organization is expressly granted the choice to accept or  
reject any economic benefit is disregarded in determining  
whether the benefit constitutes a fixed payment for purposes  
of line 7.  
Line 4b. Answer “Yes” if a listed person participated in or  
received payment from any supplemental nonqualified  
retirement plan established, sponsored, or maintained by or  
for the organization or a related organization. A  
supplemental nonqualified retirement plan is a nonqualified  
retirement plan that isn't generally available to all employees  
but is available only to a certain class or classes of  
management or highly compensated employees. For this  
purpose, include as a supplemental nonqualified retirement  
plan a plan described in section 457(f) (but don't include a  
plan described in section 457(b)) and a split-dollar life  
insurance plan.  
Line 4c. Answer “Yes” if a listed person participated in or  
received payment from the organization or a related  
organization of any equity-based compensation (such as  
stock, stock options, stock appreciation rights, restricted  
stock, or phantom or shadow stock), or participated in or  
received payment from any equity compensation plan or  
arrangement sponsored by the organization or a related  
organization, whether the compensation is determined by  
reference to equity in a partnership, limited liability company,  
or corporation. Equity-based compensation doesn't include  
compensation contingent on the revenues or net earnings of  
the organization, which are addressed by lines 5 and 6 later.  
Example. A, a listed person, is an employee of  
organization B. B owns an interest in C, a for-profit subsidiary  
that is a stock corporation. As part of A's compensation  
package, B provides restricted stock in C to A. This is an  
equity-based compensation arrangement for purposes of  
line 4c. The same would be true if C were a partnership or  
limited liability company and B provided A a profits interest or  
capital interest in C.  
Line 5. Answer “Yes” if the organization paid or accrued with  
respect to a listed person any compensation contingent  
upon and determined in whole or in part by the revenues  
(gross or net) of one or more activities of the organization or a  
related organization, or by the revenues (gross or net) of  
the organization or a related organization as a whole. For this  
purpose, net revenues means gross revenues less certain  
expenses, but doesn't mean net income or net earnings.  
Describe such arrangements in Part III.  
Line 8. Answer “Yes” if any amounts from the organization  
reported on Form 990, Part VII, were paid under a contract  
subject to the initial contract exception described in  
Regulations section 53.4958-4(a)(3). Describe such  
arrangements in Part III. Fixed payments made under an  
Example. A, a listed person, is a physician employed by  
organization B. As part of A's compensation package, A is to  
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2023 Instructions for Schedule J (Form 990)  
initial contract aren't subject to section 4958. An initial  
contract is a binding written contract between the  
organization and a person who wasn't a disqualified person  
(within the meaning of section 4958(f)(1)) with respect to the  
organization immediately prior to entering into the contract.  
See the instructions for line 7 for the definition of fixed  
payments.  
Line 9. Answer “Yes” if the payments described in line 8  
were made under an initial contract that was reviewed and  
approved by the organization following the rebuttable  
presumption procedure described in Regulations section  
53.4958-6(c). For more information on the initial contract  
exception and rebuttable presumption procedure, see  
Appendix G. Section 4958 Excess Benefit Transactions in the  
Instructions for Form 990.  
included on Schedule J, Part II, columns (B)(i), (B)(ii), and (B)  
(iii). If there is no compensation to report in a particular  
column, enter “-0-.”  
If the organization answered “Yes” to Form 990, Part VII,  
Section A, line 5, report such compensation from the  
unrelated organization as if it were received from the  
organization, and enter the name of the unrelated  
organization in Part III.  
For a table showing how and where to report certain types  
of compensation on Schedule J, see the instructions for line 1  
of Form 990, Part VII, Section A.  
Any type and amount of other compensation that was  
excluded from Form 990, Part VII, Section A, under the  
$10,000-per-item exception for certain other compensation  
items, must be included in Schedule J, Part II, column (C) or  
(D).  
Part II. Officers, Directors, Trustees,  
Key Employees, and Highest  
Compensated Employees  
For purposes of Part II, a listed person is a person required  
to be listed in Part II.  
Enter information for certain individuals listed on Form 990,  
Part VII, Section A, as described below. Report  
compensation for the calendar year ending with or within  
the organization's tax year paid to or earned by the following  
individuals.  
Column (A). Enter the name and title of each person who  
must be listed in Part II.  
Column (B). Amounts reported on Form 990, Part VII,  
Section A, columns (D) and (E), must be broken out between  
columns (B)(i), (B)(ii), and (B)(iii).  
Each of the organization's former officers, former  
For certain kinds of employees, such as certain  
directors, former trustees, former key employees, and  
former five highest compensated employees listed on  
Form 990, Part VII, Section A.  
members of the clergy and religious workers who  
aren't subject to social security and Medicare taxes  
TIP  
as employees, the amount in box 5 of Form W-2 may be  
blank or less than the amount in box 1 of Form W-2. In this  
case, the amount required to be reported in box 1 of Form  
W-2 for the listed persons must be reported, as appropriate,  
in columns (B)(i), (B)(ii), and (B)(iii).  
Each of the organization's current officers, directors,  
trustees, key employees, and five highest compensated  
employees for whom the sum of Form 990, Part VII,  
Section A, columns (D), (E), and (F) (disregarding any  
decreases in the actuarial value of defined benefit plans) is  
greater than $150,000.  
Column (B)(i). Enter the listed person's base  
Each of the organization's current and former officers,  
compensation included in box 1 or box 5 (whichever is  
greater) of Form W-2, box 6 of Form 1099-MISC, or box 1 of  
Form 1099-NEC issued to the person. Base compensation  
means nondiscretionary payments to a person agreed upon  
in advance, contingent only on the payee's performance of  
agreed-upon services (such as salary or fees).  
directors, trustees, key employees, and five highest  
compensated employees who received or accrued  
compensation from any unrelated organization or individual  
for services rendered to the filing organization, as reported on  
line 5 of Form 990, Part VII, Section A. List in Part III the name  
of each unrelated organization that provided compensation to  
such persons, the type and amount of compensation it paid  
or accrued, and the person receiving or accruing such  
compensation, as explained in the instructions for Form 990,  
Part VII, Section A, line 5.  
Column (B)(ii). Enter the listed person's bonus and  
incentive compensation included in box 1 or box 5 (whichever  
is greater) of Form W-2, box 6 of Form 1099-MISC, or box 1  
of Form 1099-NEC issued to the person. Examples include  
payments based on satisfaction of a performance target  
(other than mere longevity of service), and payments at the  
beginning of a contract before services are rendered (for  
example, signing bonus).  
Column (B)(iii). Enter all other payments issued to the  
listed person and included in box 1 or box 5 (whichever is  
greater) of Form W-2, box 6 of Form 1099-MISC, or box 1 of  
Form 1099-NEC but not reflected in column (B)(i) or (B)(ii).  
Examples include, but aren't limited to, current-year  
payments of amounts earned in a prior year, payments under  
a severance plan, payments under an arrangement providing  
for payments upon the change in ownership or control of the  
organization or similar transaction, deferred amounts and  
earnings or losses in a nonqualified defined contribution plan  
subject to section 457(f) when they become substantially  
vested, and awards based on longevity of service.  
All current key employees listed on Form 990, Part  
VII, Section A, must also be reported on Schedule J,  
TIP  
Part II, because their reportable compensation, by  
definition, exceeds $150,000.  
Do not list any individuals in Schedule J, Part II, that aren't  
listed on Form 990, Part VII, Section A. Do not list in Part II  
management companies or other organizations providing  
services to the organization. Do not list highest compensated  
independent contractors reported on Form 990, Part VII,  
Section B.  
For each individual listed, enter compensation from the  
organization on row (i), and compensation from all related  
organizations on row (ii). Related organizations are  
explained in the Glossary in the Instructions for Form 990.  
Any type and amount of reportable compensation from  
related organizations that was excluded from Form 990, Part  
VII, Section A, column (E), under the  
Column (C). Enter all current-year deferrals of  
compensation for the listed person under any retirement or  
other deferred compensation plan, whether qualified or  
nonqualified, that is established, sponsored, or maintained by  
$10,000-per-related-organization exception, must be  
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2023 Instructions for Schedule J (Form 990)  
or for the organization or a related organization. Report as  
deferred compensation the annual increase or decrease in  
actuarial value, if any, of a defined benefit plan, but don't  
report earnings or losses accrued on deferred amounts in a  
defined contribution plan. Do not enter in column (C) any  
payments of compensation included in box 1 or box 5  
(whichever is greater) of Form W-2, box 6 of Form  
1099-MISC, or box 1 of Form 1099-NEC issued to the listed  
person for the calendar year ending with or within the  
organization's tax year. Enter a reasonable estimate if actual  
numbers aren't readily available.  
For this purpose, deferred compensation is compensation  
that is earned or accrued in, or is attributable to, 1 year and  
deferred for any reason to a future year, whether or not  
funded, vested, or subject to a substantial risk of forfeiture.  
This includes earned but unpaid incentive compensation  
deferred under a deferred compensation plan. But don't  
report in column (C) a deferral of compensation that causes  
an amount to be deferred from the calendar year ending with  
or within the tax year to a date that isn't more than 21/2  
months after the end of the calendar year ending with or  
within the tax year. Note that different rules can apply for  
determining whether an arrangement provides for deferred  
compensation for purposes of Internal Revenue Code  
provisions such as section 83, 409A, 457(f), or 3121(v).  
Do not report deferred compensation in column (C) before  
it is earned or accrued under the principles described. For  
this purpose, deferred compensation is generally treated as  
earned or accrued in the year that services are rendered,  
except when entitlement to payment is contingent on  
satisfaction of specified organizational goals or performance  
criteria (other than mere longevity of service) under the  
deferred compensation plan. If the payment of an amount of  
deferred compensation requires the employee to perform  
services for a period of time, the amount is treated as  
accrued or earned ratably over the course of the service  
period, even though the amount isn't funded and may be  
subject to a substantial risk of forfeiture until the service  
period is completed.  
Report deferred compensation for each listed person  
regardless of whether such compensation is deferred as part  
of a deferred compensation plan that is administered by a  
separate trust, as long as the plan is established, sponsored,  
or maintained by or for the organization or a related  
organization for the benefit of the listed person.  
Example 2. Under the terms of the executive’s  
employment contract with Organization B beginning July 1 of  
calendar year 1, an executive is entitled to receive $50,000 of  
additional compensation after completing 5 years of service  
with the organization. The compensation is contingent only  
on the longevity of service. The $50,000 is treated as  
accrued or earned ratably over the course of the 5 years of  
service, even though it isn't funded or vested until the  
executive has completed the 5 years. Organization B makes  
a payment of $50,000 to the executive in calendar year 6.  
Organization B enters $5,000 of deferred compensation in  
column (C) for calendar year 1 and $10,000 for each of  
calendar years 2 through 5. For calendar year 6, Organization  
B enters $50,000 in column (B)(iii) and $45,000 in column  
(F).  
Example 3. An executive participates in Organization C's  
incentive compensation plan. The plan covers calendar years  
1 through 5. Under the terms of the plan, the executive is  
entitled to earn 1% (0.01) of Organization C's total  
productivity savings for each year during which Organization  
C's total productivity savings exceed $100,000. Earnings  
under the incentive compensation plan will be payable in year  
6, to the extent funds are available in a certain “incentive  
compensation pool.” For years 1 and 2, Organization C's total  
productivity savings are $95,000. For each of years 3, 4, and  
5, Organization C's total productivity savings are $120,000.  
Accordingly, the executive earns $1,200 of incentive  
compensation in each of years 3, 4, and 5. The executive  
does not earn anything under the incentive compensation  
plan in years 1 and 2 because the relevant performance  
criteria weren't met in those years. Although the amounts  
earned under the plan for years 3, 4, and 5 are dependent  
upon there being a sufficient incentive compensation pool  
from which to make the payment, Organization C enters  
$1,200 of deferred compensation in column (C) in years 3, 4,  
and 5. In year 6, Organization C pays $3,600 attributable to  
years 3, 4, and 5, and enters $3,600 in column (B)(ii) and  
$3,600 in column (F).  
Example 4. A new executive participates in Organization  
D's nonqualified defined benefit plan, under which the  
executive will receive a fixed dollar amount per year for a  
fixed number of years beginning with the first anniversary of  
retirement. The benefits don't vest until the executive serves  
for 15 years with Organization D. Because the benefits  
should be treated as accruing ratably over the 15 years, for  
year 1 the actuarial value of 1/15th of the benefits is reported  
as deferred compensation in column (C). For year 2, the  
actuarial value of 2/15ths of the benefits minus last year's  
value of 1/15th is reported as deferred compensation in  
column (C). For year 3, the actuarial value of 3/15ths of the  
benefits minus last year's value of 2/15ths is reported, and so  
on.  
The following examples illustrate when deferred  
compensation is considered earned or accrued, as well as  
when and how it is to be reported. In these examples,  
assume that the amounts deferred aren't reported in box 1 or  
box 5 of Form W-2, prior to the year during which the  
amounts are paid.  
Example 1. An executive participates in Organization A's  
nonqualified deferred compensation plan. Under the terms of  
the plan beginning January 1 of calendar year 1, the  
executive earns for each year of service an amount equal to  
2% (0.02) of their base salary of $100,000 for that year.  
These additional amounts are deferred and aren't vested until  
the executive has completed 3 years of service with  
Organization A. In year 4, the deferred amounts for years 1  
through 3 are paid to the executive. For each of the years 1  
through 3, Organization A enters $2,000 of deferred  
compensation for the executive in column (C). For year 4,  
Organization A enters $6,000 in column (B)(iii) and $6,000 in  
column (F).  
Column (D). Nontaxable benefits are benefits specifically  
excluded from taxation under the Internal Revenue Code.  
Report the value of all nontaxable benefits provided to or for  
the benefit of the listed person, other than benefits  
disregarded for purposes of section 4958 under Regulations  
section 53.4958-4(a)(4). Common nontaxable and section  
4958 disregarded benefits, referred to as fringe benefits  
below, are discussed in detail beginning on this page.  
Depending on the type of benefit, fringe benefits can be  
provided only to employees or also to persons other than  
employees, such as directors, trustees, and independent  
contractors. Fringe benefits can be entirely personal in  
nature or can combine personal and business elements.  
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2023 Instructions for Schedule J (Form 990)  
The taxability of a benefit can depend upon the form in  
which it is provided. For example, a cash housing allowance  
is ordinarily reportable in box 5 of Form W-2. Under section  
119, housing provided for the convenience of the employer  
can be excludable, and the fair rental value of in-kind housing  
provided to certain school employees can be part taxable  
and part excludable, depending on facts and circumstances.  
Taxable benefits must be reported on Form W-2.  
The following benefits provided for a listed person must be  
reported in column (D) to the extent not reported as taxable  
compensation in box 1 or box 5 of Form W-2, box 6 of Form  
1099-MISC, or box 1 of Form 1099-NEC.  
value of the use for business purposes properly accounted  
for is a working condition fringe benefit. Cell phones provided  
to employees primarily for business purposes (other than  
compensation) are a working condition fringe benefit; in such  
case, the employee's personal use is a de minimis fringe.  
See Notice 2011-72, 2011-38 I.R.B. 407. See Pub. 587,  
Business Use of Your Home, for special rules regarding  
deductibility of home expenses for business use.  
Accountable plan amounts. An accountable plan is a  
reimbursement or other expense allowance arrangement that  
meets each of the following rules.  
1. The expenses covered under the plan must be  
reasonable employee business expenses that are deductible  
under section 162 or other provisions of the Code.  
Value of housing provided by the employer, except to the  
extent such value is a working condition fringe.  
Educational assistance.  
2. The employee must adequately account to the  
Health insurance.  
employer for the expenses within a reasonable period of time.  
Medical reimbursement programs.  
Life insurance.  
3. The employee must return any excess allowance or  
reimbursement within a reasonable period of time. See  
Regulations section 1.62-2 and Pub. 535, Business  
Expenses, for explanations of accountable plans.  
Disability benefits.  
Long-term care insurance.  
Dependent care assistance.  
Adoption assistance.  
The method by which benefits under an accountable plan  
are provided (whether reimbursement, cash advances with  
follow-up accounting, or charge by the employee on  
company credit card) isn't material. Payments that don't  
qualify under the accountable plan rules, such as payments  
for which the employee didn't adequately account to the  
organization, or allowances that were more than the payee  
spent on serving the organization, are compensation.  
Directors and trustees are treated as employees for  
purposes of the working condition fringe provisions of section  
132. Therefore, treat cash payments to directors or trustees  
made under circumstances substantially identical to the  
accountable plan provisions as a section 132 working  
condition fringe.  
See Pub. 15-B, Employer's Tax Guide to Fringe Benefits;  
Pub. 521, Moving Expenses; and Unreimbursed Employee  
Expenses in Pub. 529, Miscellaneous Deductions, for further  
explanation of section 132 fringe benefits and for determining  
whether a given section 132 fringe benefit is available to  
nonemployees, such as directors and trustees, or to persons  
who no longer work for the organization.  
Column (F). Enter in column (F) any payment reported in  
this year's column (B) to the extent such payment was  
already reported as deferred compensation to the listed  
person on a prior Form 990, 990-EZ, or 990-PF. For this  
purpose, the amount must have been reported as  
compensation specifically for the listed person on the prior  
form.  
Payment or reimbursement by the organization of (or  
payment of liability insurance premiums for) any penalty, tax,  
or expense of correction owed under chapter 42 of the  
Internal Revenue Code, any expense not reasonably incurred  
by the person in connection with a civil judicial or civil  
administrative proceeding arising out of the person's  
performance of services on behalf of the organization, or any  
expense resulting from an act or failure to act with respect to  
which the person has acted willfully and without reasonable  
cause.  
The list above is not all-inclusive.  
Disregarded benefits. Disregarded benefits under  
Regulations section 53.4958-4(a)(4) need not be reported in  
column (D). Disregarded benefits generally include fringe  
benefits excluded from gross income under section 132.  
These benefits include the following.  
No-additional cost service.  
Qualified employee discount.  
De minimis fringe.  
Reimbursements under an accountable plan.  
Working condition fringe.  
Qualified transportation fringe.  
Qualified moving expense reimbursement.  
Qualified retirement planning services.  
Qualified military base realignment and closure fringe.  
De minimis fringe. A de minimis fringe is a property or  
service the value of which, after taking into account the  
frequency with which similar fringes are provided by the  
employer to the employees, is so small as to make  
accounting for it unreasonable or administratively impractical.  
Working condition fringe. A working condition fringe is  
any property or service provided to an employee to the  
extent that, if the employee paid for the property or service,  
the payment would be deductible by the employee under  
section 162 (ordinary and necessary business expense) or  
section 167 (depreciation).  
In some cases, property provided to employees may be  
used partly for business and partly for personal purposes,  
such as automobiles. In that case, the value of the personal  
use of such property is taxable compensation, and the  
Part III. Supplemental Information  
Use Part III to provide narrative information, explanations, or  
descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a,  
5b, 6a, 6b, 7, and 8, and for Part II. List in Part III the name of  
each unrelated organization that provided compensation to  
persons listed in Form 990, Part VII, Section A; the type and  
amount of compensation the unrelated organization paid or  
accrued; and the person receiving or accruing such  
compensation. Also use Part III to provide other narrative  
explanations and descriptions, as applicable. Identify the  
specific part and line(s) that the response supports.  
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2023 Instructions for Schedule J (Form 990)