For Reporting on Form 990 – Schedule R

Form 990 Part IV, Line 34 or 35 – related organization or controlling organization.

If you meet the criteria of related organization you will need to answer “Yes” to line 34. If you meet the criteria of controlled entities you need to answer “Yes” to line 35. Then, complete Schedule R.

IRS instructions for Schedule R include the following: “Related organizations are organizations that stand in a parent/subsidiary relationship, brother/sister relationship, or supporting/supported organization relationship. • Brother/Sister—an organization controlled by the same person or persons that control the filing organization.”

Two state guaranty associations may be considered to meet the definition of brother/sister relationship (under common control) if a majority of the two boards are comprised of the same companies or individuals. Here is an easy-to-use method to identify whether a majority of your state guaranty association board also comprise a majority of another association’s board. Identify your state from the drop down list. Specify whether your board members are identified by company or individual using the Match by drop down list. Then, click Submit. The listing of other state boards that match your criteria appears. Scroll through the list to determine whether any state matches the threshold to answer “yes” to either line 34 or 35.

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