[Nonprofit_Bookkeeper]

Hi Jerry — When you say “property user fee” do you mean rental fees of some kind? If the property the nonprofit owns is integral to its mission, I would say that’s program income (if, for example, a part of their mission is to provide space for xyz), but if they just happen to own a piece of property that they are maintaining and getting income from, that’s likely “other income” that needs to be itemized in Part VIII, Lines 6a-d. If you’re using the 990-EZ, then Other Revenue that you need to describe in Schedule O. Note that owning a building usually, but not always, pushes your total assets into the full 990, even if your revenue is in the $50,001-$199,999 range for the EZ.

[Wade_Rogers_Forum_Moderator]

Thanks Jerry, for your question, and Cheryl, for participating in the forum! We just want to be sure that you mean rental as an income or an expense?

[Susan]

@Jerry Just tagging Jerry as I’m curious about this question (and responses) as well.