Line 12. Gross Receipts from Related Activities, etc. Enter on this line the total amount of gross receipts the organization received from related activities for all the years reported in Part II of Schedule A. Although an organization may otherwise meet the section 170(b)(1)(A)(vi) 33-1/3% public support test or the 10% facts and circumstances public support test, it will not be treated as meeting one of these tests if almost all of its support consists of gross receipts from related activities and an insignificant amount of support comes from governmental units and public contributions. See Regulations section 1.170A-9(f)(7)(iii).

Include on line 12 gross receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities in any activity which is not an unrelated trade or business (within the meaning of section 513). See section 509(d)(2). Include membership fees to the extent they are payments to purchase admissions, merchandise, services, or the use of facilities in a related activity. For example, include on this line gross receipts from:

• A trade or business in which substantially all of the work is performed by volunteers. Section 513(a)(1).

• A trade or business carried on by the organization primarily for the convenience of its members, students, patients, officers, or employees. Section 513(a)(2).

• A trade or business which is the selling of merchandise, substantially all of which the organization received as gifts or contributions. Section 513(a)(3).

• “Qualified public entertainment activities” or “qualified convention and trade show activities” of certain organizations. Section 513(d).

• Furnishing certain hospital services. Section 513(e).

• A trade or business consisting of conducting bingo games, but only if the conduct of such games is lawful. Section 513(f).

• Qualified pole rentals by a mutual or cooperative telephone or electric company. Section 513(g).

• The distribution of certain low cost articles and exchange and rental of members lists. Section 513(h).

• Soliciting and receiving qualified sponsorship payments. Section 513(i).