Instructions for Form 990 Return of Organization Exempt From Income Tax 2022 Internal Revenue Service
If the organization reported on line 2 any rental income reportable as program service revenue, report any rental expense allocable to such activity on the applicable lines of Part IX, column (B). Enter the amounts required to be reported (whether or not actually reported) in box 1 or 5 of Form W-2 (whichever is greater), […]