Table of Contents

• Instructions for Form 5227 - Introductory Material
  • Photographs of Missing Children
• General Instructions
  • Purpose of Form
  • Who Must File
    • Which Parts To Complete
  • Definitions
  • Phone Help
  • Additional Information
  • Other Forms You May Have To File
  • Period To Be Covered by Return
  • Accounting Methods
  • When To File
  • Where To File
  • Penalty for Failure To File Timely, Completely, or Correctly
  • Trust Instrument
  • Rounding Off to Whole Dollars
  • Attachments
• Specific Instructions
  • Identification Area
    • Address
    • A. Employer Identification Number (EIN)
    • B. Type of Entity
    • D. Gross Income
    • E. Initial Return, Final Return, Amended Return; or Change of Name or Address
    • G. Unrelated Business Taxable Income
  • Part I. Income and Deductions
    • Section A—Ordinary Income
    • Section B—Capital Gains (Losses)
    • Section C—Nontaxable Income
    • Section D—Deductions
    • Section E—Deductions Allocable to Income Categories
  • Part II. Schedule of Distributable Income
  • Part III-A. Distributions of Principal for Charitable Purposes
  • Part III-B. Accumulated Income Set Aside and Income Distributions for Charitable Purposes
  • Part IV. Balance Sheet
    • Column (c)
  • Parts V-A and V-B. Charitable Remainder Trust Information
  • Parts VI-A and VI-B. Statements Regarding Activities
    • Part VI-A
    • Part VI-B
  • Part VII. Questionnaire for Charitable Lead Trusts, Pooled Income Funds, and Charitable Remainder Trusts
    • Section A—All Trusts
    • Section B—Charitable Lead Trusts
    • Section C—Pooled Income Funds
    • Section D—Charitable Remainder Trusts
  • Signature
  • Schedule A—Distributions, Assets, and Donor Information
  • Part I. Accumulation Schedule
  • Part II-A. Current Distributions Schedule
    • Column (b). Beneficiary's Identifying Number
    • Substitute Forms
    • Inclusion of Amounts in Recipients' Income
    • Additional Rules for Capital Gains and Losses
  • Part II-B. Current Distributions
  • Part III. Assets and Donor Information
• Instructions for Form 5227 - Notices