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Form FAQs AE-71201 - Museums, Art Galleries, Botanical and Zoological Gardens This form is in Sector 71.

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Questions

Sector Questions

1.    What if the form I received does not apply to my business or operation?

2.    If I don't have information should I leave an item blank?

Form Questions

3.    What is section 501, 521, 527, and 528 of the Internal Revenue Service code (IRS) (Item 4)?

4.    How do I report international receipts or revenue (Item 4)?

5.    What is the difference between operating receipts and revenue (Item 4)?

6.    Am I suppose to report both operating receipts and revenue (Item 4)?

7.    What is included in expenses (Item 4)?

8.    What is considered Ecommerce (Item 5)?

9.    What are fringe benefits (Items 6 and 7)?

10.  What are leased employees (Item 7)?

11.  What if my kind of business is not listed (Item 18)?

12.  What if my establishment conducts several kinds of business (Item 18)?

13.  What if my product line is not listed (Item 22)?

Answers

Sector Questions

1. What if the form I received does not apply to my business or operation?

It is important that your business provide data for the 2002 Economic Census. Use the form you received to provide census information for your business. Each form was designed to have some flexibility in use. Using it will help you provide a timely response, and we will contact you if we have any questions. If you cannot use the form that you have, please contact us.

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2. If I don't have information should I leave an item blank?

No. Please provide your best estimate of any item that is not available from your business records. Identify and explain any estimate you provide in the "Remarks" section available on most forms (after Item 29). However, if an item does not apply to your establishment, you may leave it blank.

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Form Questions

3. What is section 501, 521, 527, and 528 of the Internal Revenue Service code (IRS) (Item 4)?

Section 501 of the IRS code exempts certain types of nonprofit organizations from filing federal income taxes. Government establishments may be exempt under different sections of the Internal Revenue Code. For more information please refer to your Information Sheet.

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4. How do I report international receipts or revenue (Item 4)?

Report international revenue for services performed for foreign parent, subsidiaries, branches, and companies not affiliated with your company. Exclude revenue generated by foreign parent, subsidiaries, and branch locations.

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5. What is the difference between operating receipts and revenue (Item 4)?

Taxable establishments report operating receipts that are the fees, charges, income, royalties, and dues the business receives from providing services. Tax-exempt establishments report revenue they receive from providing program services, fundraisers, and etc. that are forms of income. For more information please refer to your Information sheet.

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6. Am I suppose to report both operating receipts and revenue (Item 4)?

No. Report operating receipts if you are a taxable establishment ? Item 4, line B. Report revenue and expenses if you operate on a not-for-profit basis ? Item 4, line C.

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7. What is included in expenses (Item 4)?

Expenses include, but are not limited to, payroll and fundraising expenses. For more information please refer to your Information sheet.

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8. What is considered Ecommerce (Item 5)?

E-commerce (or electronic commerce) is any business transaction whose price or essential terms were negotiated over an online system such as an Internet, Extranet, Electronic Data Interchange network, or electronic mail system. It does not include transactions negotiated via facsimile machine or switched telephone network, or payments made online for transactions whose terms were negotiated offline. For more information please refer to #5 of your Information Sheet.

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9. What are fringe benefits (Items 6 and 7)?

Fringe benefits are the employer's costs for social security tax, unemployment tax, workmen's compensation insurance, state disability insurance pension plans, stock purchase plans, union-negotiated benefits, life insurance premiums, and insurance premiums on hospital and medical plans for employees at this establishment.

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10. What are leased employees (Item 7)?

A leased employee is a full or part-time employee of a business or organization that has contracted with an employee leasing service (also known as a professional employer organization) to obtain human resource management services. The employee leasing company provides a wide range of human resource and personnel management services, such as payroll accounting, payroll tax return preparation and filing, benefits administration, recruiting, and labor relations management, to the client business. The employee leasing company and client organization operate as co-employers with regard to the human relations responsibilities to the employees covered by their contract. The employee leasing company pays wages and employment taxes of the leased employees out of its own accounts.

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11. What if my kind of business is not listed (Item 18)?

Please choose "Other kind of business" at the end of the list, and briefly describe your establishment's principal business activity in the space provided.

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12. What if my establishment conducts several kinds of business (Item 18)?

Please choose the one box that best describes the principal kind of business your reporting establishment conducts. If your principal business is not listed, please choose "Other kind of business" at the end of the list and briefly describe it in the space provided.

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13. What if my product line is not listed (Item 22)?

Please use the "All other receipts" line in Item 22 to provide information for any previously unlisted product line(s).

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