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(B
Fonn 990-T
I

(and proxy tax under section 6033(e))

.
Department of the Treasury
Internal Revenue Service

|

Exempt Organization Business Income Tax Return

_ 2009
open to pubnc mspection
for 501(c)(3) organizations oniy

For calendar year 2009 or other tax year beginning - - - - - - - - - - - - - - - - I 2009! and
ending
, 20
.
V See separate il1Stl'uCtiOl'IS.

A E) Cgk 170; '7 ed
9_?_
B Exempt under Section
I
E 50" C ) ( 3 )
Pnm

Name of organization (I: Check box if name changed and see instructions)
BRIGHAM YOUNG UNIVERSITY
Number, street, and room or suite no If a P 0 box, see page 8 of instructions

OMB No 1545-0687

'3 E|1'
|P'!'ertrust,
identication
(Employees
see instruizuonsnumber
for Block D
an M)
87
pv
0217230

E] 40%) D 22%)
or B-280 ASB PO BOX 21128
[1 408A
D 530(a) Type City or town, state, and ZIP code
D 529(3)
PROVO, UT 84602
0 Book value of all assets F Group exemption number (See instructions for Block F on page 9.) >
ate nd of year
[J50 1(c) trust
G Check organization type > If 501(0) corporation

E :;ire"|1:i::u codgs
pa 1
445100
111900
U 401(a) trust

D Other trust

H

Describe the organization's primary unrelated business activity. P GTOCGW 53195 and Farming

I

5 E{lYes l:lNo
During the tax year, was the corporation a subsidiary If) an afllated group or a parentsubsIdiary controlled group?
If Yes," enter the name and identifying number of the parent corporation D The Church of Jesus Christ of U35 23-7300405

J

The books are in care of P BRIGHAM YOUNG UN|VER5|TY
Unrelated Trade or Business Income

Telephone number > ( 801 )
(A) Income
(BI Expenses

EEHI

1a Gross receipts or sales
b Less returns and allowances

2'576*533

:5
c Balance P

Cost of goods sold (Schedule A, line 7)
Gross profit. Subtract line 2 from line 1c .

10
11
12
13

.

10
2

.

3

Capital gain net Income (attach Schedule D)
.
. . .
Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797)

43
4b

Capital loss deduction for trusts
. . .
Income (loss) from partnerships and S corporations
Rent income (Schedule C)
. . .
Unrelated debt-financed income (Schedule

. . . . . .
(attach statement)
.
E)
. .

4
5
6
7

Interest, annuities, royalties, and rents from controlled
organizations (Schedule F)
. . . . .

3

Investment income of a section 501(c)(7), (9), or (17)
organization (Schedule G) . . . . . . .
. .
Exploited exempt activity income (Schedule I) .

9
10

Advertising income (Schedule J)
_ _ _
_ . . . .
Other Income (See page 10 of the instructions; attach schedule.)
Total. Combine lines 3 through 12 . . . . .

11
12
13

2r676533
1-314-10

v

@
3% 1

862'433

422-6631
(CI Net
.,

M A0

j;
pK]
Z
:4

52-532
924.965

37-75, ,
531" x 5 1
37.760

24372
837.205

24

Deductions Not Taken Elsewhere (See page '11'of the instructions for limitations on deductions.)
(Except for contributions, deductions must be directly connected with the unrelated business income.)
14
Compensation of officers, directors, and trustees (Schedule K)
15
521,501
Salaries and wages .
15
17,353
Repairs and maintenance .
17
Bad debts .
. . .
13
Interest (attach schedule) .
19
23,942
Taxes and licenses .
_ _ _
20
5,502
Chantable contributions (See page 13 of the instructions for limitation rules.)
21
52,501
_,
Depreciation (attach Form 4562)
. . . .
22a
22b
52,501
Less depreciation claimed on Schedule A and elsewhere on return .
23
Depletion...........
24
Contributions to deferred compensation plans

25
26

Employee benefit programs . . . .
Excess exempt expenses (Schedule I)

ERIE
14
15
16
17
18
19
20

CI0
8
0102
M
ENNVOS
IN

21
22
23

27

Excess readership costs (Schedule J) .

28
29

Other deductions (attach schedule)
Total deductions. Add lines 14 through 28 .

30
31
32
33
34

7?:

8

25
25

3
tr

27
23

"Nov: 04 3 2010

' 'OGDEN,UT_"_______29
30
Unrelated business taxable income before net operating loss deduction. Su tract lm e29from|ine13
.- 5 1 . 1 . . . .
Net operating loss deduction (limited to the amount on line 30)
32
Unrelated business taxable income before specific deduction. Subtract line 3 1 from line 30
_ . .
Specific deduction (Generally $1,000, but see line 33 instructions for exceptions.) .
Unrelated business taxable income. Subtract line 33 from line 32. If line 33 is greater than line
32, enter the smaller of zero or line 32

For Privacy Act and Papennrork Reduction Act Notice, see instructions.

209,543
535,022
51.183
51-133

33

1,000

34

50,133

Cat No 11291J
C0

Form 990-T (20%

Page 3

Form 4136 (2009)
9

Alcohol Fuel Mixture Credit

Registration No. D

Claimant produced an alcohol fuel mixture by mixing taxable fuel with alcohol. The alcohol fuel mixture was sold by the claimant to any person
for use as a fuel or was used as a fuel by the claimant.
(b) Rate
a
b
10

Alcohol fuel mixtures containing ethanol
Alcohol fuel mixtures containing alcohol (other than ethanol)

(G) Gallons 07
alcohol

$ .45
.60

Biodiesel or Renewable Diesel Mixture Credit

(d) Amount of credit
$

(e) CRN
393
394

Registration No. D

Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM
D6751 and met EPA's registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a
fuel or was used as a fuel by the claimant Claimant has attached the Certicate for Biodiesel and, if applicable, the Statement of Biodiesel
Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel).
The renewable diesel used to produce the renewable diesel mixture was derived from biomass process, met EPA's registration requirements
for fuels and fuel additives. and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the
claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if
applicable, the Statement of Biodiesel Reseller, both of which have been edited as discussed in the Instructions for Form 4136. See the
instructions for line 10 for information about renewable diesel used in aviation.
(b) Rate

a
b
c

Biodiesel (other than agri-biodiesel) mixtures
Agri-biodiesel mixtures
Renewable diesel mixtures

(c) Gallons of
biodiesel or
renewable
diesel

$1 00/ 000
$1 00/ 000*
$1 00/000

(d) Amount of credit

$

(e) CRN

388
390
307

*This rate applies after December 31, 2009.
11

Nontaxable Use of Alternative Fuel
Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5) See page 5 in the Instructions for Form 4136 for the credit rate
(a) Type of use

(b) Rate

(c) Gallons
(d) Amount of credit
or gasoline
gallon
equivalents (GGE)

a
b

Liquefied petroleum gas (LPG)
P Senes" fuels

c
d
e

Compressed natural gas (CNG) (GGE = 126 67 cu ft.)
Liqueed hydrogen
Any liquid fuel derived from coal (including peat) through the
Fischer-Tropsch process

183
183

421
422

_243

423

f
9
h

Liquid fuel derived from biomass
Liqueed natural gas (LNG)
Liqueed gas derived from biomass

243
243
.183

424
425
435

12

Altemative Fuel Credit and Altemative Fuel Mixture Credit

$ .183
183

$

(e) CRN

419
420

Registration No. D
(b) Rate

Liqueed petroleum gas (LPG)
"P Senes" fuels

C
d
e

Compressed natural gas (CNG) (GGE = 121 cu. ft.)
Liqueed hydrogen
Any liquid fuel derived from coal (including peat) through the
Fischer-Tropsch process

50/000
50

428
429

_50/ 000-

430

Liquid fuel derived from biomass
Liqueed natural gas (LNG)
Liqueed gas denved from biomass
Compressed gas derived from biomass (GGE = 121 cu. ft)

.50/ 000'
.50/.000
501.000
50/000

431
432
436
437

This rate applies after December 31, 2009.

$

(e) CRN

a
b

1
9
h
i

$ 50/000'
.50/.000

(c) Gallons
(d) Amount of credit
or gasoline
gallon
equivalents (GGE)

426
427

Form 4136 (2009)

BRIGHAM YOUNG UNIVERSITY
Form 990-T
Year 2009
87-0217280
Attachment No. 2

Software/Computer

2,852

Non-Capital Equipment 8. Tools
Contract Services

1,312
40,262

Supplies
Printing 8. Copying
Postage & Malling
50% of Food & Entertainment

9,736
416
4,780
1,328

Utilities 8. Telephone
Advertising
UniforrnslLaundry
Employee Development
Rents
Insurance

12.818
43,022
11,031
252
36,758
-

Credit Card Charges
Travel
Prizes and Awards

27,055
312
-

Oil Depletion
Domestic Production Activities Deduction

128
57

Other
$

17,524
209,642

BRIGHAM YOUNG UNIVERSITY
Form 990-T
Year 2009
87-0217280
Attachment No. 1

Part I:

Line 5 - Income from Partnerships and S Corporations:

Partnership

EIN

%

Income

Ownership

(Loss)

Disallowed carryover from 2007

(37,637 00)

T-Splines, Inc

20-5578874

4 9742/o

2,887 00

Procerus Technologies LC

20-0633766

2 9888%

2,194.00

Gas Drill (80-5) Associates

52-1 190760

1 .3180%

339.00

Advanced Composite Solutions, LLC

20-8718903

3.3926/o

(19,729 00)

IDC Holding Company LLC

26-3829244

0.1874%

10,793 00

Anaerobic Digestion Tecnologies

27-1 127360

5.5000%

145 00

Sbiomed Founders, LLC

20-3343923

0 7334%

(231.00)
Total

Disallowed to be Carried Over
Net Taxable |ncomeILoss on Return

(41,239 00)
41,239 00

OMB No 1545-1091
corporate Passive Activity Loss and Credit Limitations
P See separate instructions.
D Attach to the corporation's tax retum (personal service
2O9
Department of the Treasury
lntemal Revenue Service
corporations and closely held corporations only).
Name
Employer identication number
BRlGHAM YOUNG UNIVERSITY
87-0217280
....8810

W

1a
b

2009 Passive Activity Loss
Caution: See the instmctions and complete Worksheets 1 and 2 before completing Part I.

Current year income (from Worksheet 2, column (a))

.

.

1a

P4

Current year deductions and losses (from Worksheet 2,
column(b)).................1b(

)

c

Prior year unallowed losses (from Worksheet 2, column (c))

)

d

Combine lines 1a, 1b, and 1c. If the result is net income or zero, see instmctions

2

1c (
.

1d

Closely held corporations enter net active income and see instructions. Personal
service corporations enter -0- on this line . . . . . . . . . . . . . . . .

3

Unallowed passive activity deductions and losses. Combine lines 1d and 2. If the
result IS net income or zero, see the instructions for lines 1d and 3. Otherwise, go to

4

Total deductions and losses allowed. Add the income, if any, on lines 1a and 2 and
enter the result (see instmctions) . . . . . . . . . . . . . . . . . . .

2

4

2009 Passive Activity Credits
Caution: See the instructions and complete Worksheet 5 before completing Part ii.
5a
b

Current year credits (from Worksheet 5, column (a))

Add|ines5aand5b.

7
8

Part III
10

.

Prior year unallowed credits (from Worksheet 5, column (b))

6

9

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

5a

3.575

5b

4.422

.

.

.

.

.

.

.

.

6

7.997

Enter the tax attributable to net passive income and net active income (see instructions)

7

0

Unallowed passive activity credit. Subtract line 7 from line 6. If the result is zero or
|ess,enter-O-..........................

8

7.997

Allowed passive activity credit. Subtract line 8 from line 6 (see instructions)

9

0

.

.

Election To Increase Basis of Credit Property
If the corporation disposed of its entire interest in a passive activity or former passive activity in a fully
taxable transaction, and the corporation elects to increase the basis of credit property used in that activity
by the unallowed credit that reduced the property's basis, check this box (see instmctions) . . . . . D

[J

11

Name of passive activity disposed of F

_________________________________________________________________________________________________________ __

12

Description of the credit property for which the election is being made > _________________________________________________________ __

13

Amount of unallowed credit that reduced the property's basis

For Paperwork Reduction Act Notice, see separate instructions.

.

. . . . .
Cat. No. 10356T

>

$
Form 3810 (2009)

OMB No. 1545-1984
Fonn

Domestic Production Activities Deduction

Department of the Treasury
Intemal Revenue Service

2O9
Attachment
Sequence No 1

D Attach to your tax return. D See separate instructions.

Name(s) as shown on retum
BRIGHAM YOUNG UNIVERSITY
1 Domestic production gross receipts (DPGR) . . . . . . .
2 Allocable cost of goods sold. If you are using the small business
simplified overall method, skip lines 2 and 3 . . . . . . .

Identifying number
8741217280
1
2

3

Enter deductions and losses allocable to DPGR (see
instructions)

3

4

if you are using the small business simplified overall method,
enter the amount of cost of goods sold and other deductions or
losses you ratably apportion to DPGFI. All others, skip line 4 . .

4

5

Add lines 2 through 4

5

6

Subtract line 5 from line 1

7

Qualified production activities income from estates, trusts, and certain partnerships and
corporations (see instructions)

S
955

8 Add lines 6 and 7. Estates and trusts, go to line 9, all others, skip line 9 and go to line 10
9 Amount allocated to beneficiaries of the estate or trust (see instructions)
. . . . . . .
10 Qualified production activities income. Estates and trusts, subtract line 9 from line 8, all
others, enter amount from line 8. If zero or less, enter -0- here, skip lines 11 through 19, and
enter -0- on line 20
.
11

12

955

10

955

income limitation (see instructions):
o Individuals, estates. and trusts Enter your adiusted gross income figured without the
domestic production activities deduction . . . . . . . . . . . . . . . .
0 All others. Enter your taxable income figured without the domestic production activities
deduction (tax-exempt organizations, see instructions)

4 '
L *1
11

Enter the smaller of line 10 or line 11. If zero or less, enter -0- here, skip lines 13 through 19, and
enter -0- on line 20

b
12

955
57

13

Enter 6% of line 12

13

14

Form W-2 wages (see instructions) .

14

15

Form W-2 wages from estates. trusts, and certain partnerships and S corporations
(see instructions) .

g

51.242

V
15

33,992

16 Add lines 14 and 15. Estates and trusts, go to line 17, all others, skip line 17 and go to line 18
17 Amount allocated to beneficiaries of the estate or trust (see instructions)

16
17

33.992

18

Estates and trusts, subtract line 17 from line 16, all others, enter amount from line 16

18

33.992

19

Form W-2 wage limitation. Enter 50% of line 18 .

19

16.995

20

Enter the smaller of line 13 or line 19

20

57

21

Domestic production activities deduction from cooperatives. Enter deduction from Form
1099PATR, box 6

21

22
23

Expanded affiliated group allocation (see instructions) . . . . . . . . . . . . . .
Domestic production activities deduction. Combine lines 20 through 22 and enter the result
here and on Form 1040, line 35; Form 1120, line 25; or the applicable line of your return

For Paperwork Reduction Act Notice, see separate instructions.

Cat No 37712F

22
23

57
Form 8903 (2009)

Page 2

Fonn 6765 (2009)
Section BAlternative Simplied Credit (continued).
33AddIines23and32
34

e

Are you electing the reduced credit under section 280C? D
Yes D
No CI
If "Yes," multiply line 33 by 65% (.65). If No," enter the amount from line 33 and see the line 17
instructions for the schedule that must be attached. Members of controlled groups or businesses
under common control: see instructions for the schedule that must be attached

33

34

Section CSummary
35

Enter the portion of the credit from Form 8932, line 2, that is attributable to wages that were also
used to figure the credit on line 17 or line 34 (whichever applies) .

36
37
38

Subtract line 35 from line 17 or line 34 (whichever applies). if zero or less, enter -0. .
Credit for increasing research activities from partnerships, S corporations, estates, and trusts .
Add lines 36 and 37. Estates and trusts go to line 39; partnerships and S corporations, report this
amount on Schedule K; all others, report this amount on line 1c of Form 3800
. . . .

36
37

3.515

33

3_5-15

Amount allocated to beneficiaries of the estate or trust (see ll'lStlUCtlOl'lS) . . . . . . .
Estates and trusts: subtract line 39 from line 38. Report the credit on line 1c of Form 3800 .

39
40

39
40

35

i:.-....... RTE: 1-innm

OMB No 1545-0619
Credit for Increasing Research Activities

Form 6765
Department of the Treasury
lntemal Revenue Service
Name(s) shown on retum

2O9
Attachment
Sequence No 81
Identrfylng number
87-0211280

D Attach to your tax retum.

BRIGHAM YOUNG UNIVERSITY

Section AFtegular Credit. Skip this section and go to Section B if you are electing or previously elected (and are not revoking) the
altemative simplified credit.
1
2
3
4
5

Certain amounts paid or incurred to energy consortia (see instructions)
. .
Basic research payments to qualified organizations (see instructions) .
2
Qualified organization base period amount .
. . . .
3
Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . .
Wages for qualified services (do not include wages used in figuring the
work opportunity credit) .
5

6
7
8

Costofsupplies
.
Rental or lease costs
Enter the applicable
instructions) .

. . . . . . . . . . . . . . .
of computers (see instructions)
. . . . . .
percentage of contract research expenses (see
. . . . . . . . . . . .

1

4

6
7
3

9
10
11
12
13

Total qualified research expenses. Add lines 5 through 8
Enter fixed-base percentage, but not more than 16% (see instructions)
Enter average annual gross receipts (see instructions)
Multiply line 11 by the percentage on line 10
Subtract line 12 from line 9. If zero or less. enter -0- .

9
10
11
12
13

14
15

Multiply line 9 by 50% (.50) .
Enter the smaller of line 13 or line 14

14

16

Addlines1,4,and15.

17

Are you electing the reduced credit under section 2800? D Yes D
No D
If Yes," multiply line 16 by 13% (.13). if No." multiply line 16 by 20% (.20) and see the
instructions for the schedule that must be attached. Members of controlled groups or businesses
under common control: see instructions for the schedule that must be attached

.

.

.

.

%

15
.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

16
-

17

Section BA|ternative Simplified Credit. Skip this section if you are completing Section A.
18
19

Certain amounts paid or incurred to energy consortia (see the line 1 instructions)
Basic research payments to qualified organizations (see the line 2
instructions) .
. . . . . . . . . . . .
. .
19

20
21
22

Qualified organization base period amount (see the line 3 instructions) .
Subtract line 20 from line 19. If zero or less, enter -0Add |ines18 and 21
. . . . .

23
24

Multiply line 22 by 20% (.20)
. . . . . . . . . . . . . .
Wages for qualified services (do not include wages used in figuring the
work opportunity credit) .

18

20

,
21
22

24

25
26
27

Costofsupplies
. . . . . . . . . . . . . . .
Rental or lease costs of computers (see the line 7 instructions)
.
Enter the applicable percentage of contract research expenses (see the
line 8 instructions) . . . . . . . . . . . . . .

25
26

28
29

Total qualified research expenses. Add lines 24 through 27
Enter your total qualified research expenses for the prior 3 tax years. If
you had no qualified research expenses in any one of those years, skip

28

23
2
pF
2

27

lines 30 and 31 .
. . .
29
30
Divide |ine29 by6.0 . . . . . . . . . . . . . .
30
31
Subtract line 30 from line 28. If zero or less, enter -0- . . . . . .
31
32
Multiply line 31 by 14% (.14). If you skipped lines 30 and 31, multiply line 28 by 6% (.06) .
Cat No 13700H
For Paperwork Reduction Act Notice. see instructions.

1
1
__g
32
Fonn 6765 (2009)


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