I have two questions to pose to the research administrators group today.  As
part of our in-kind contribution calculation we sometimes include the cost
of our space (which includes the space itself and utilities).  We are
currently costing this at $3.4085 per square foot, which seems low.  Can you
tell me if you have a flat rate that you use in your calculations, and if
so, what it is?

My second question is that we have recently had two foundations request
copies of our IRS form 990.  Their questions appear to be related to proving
that we are a tax exempt organization. The only IRS form 990 that our
accounting office is aware of is IRS form 990 T which reports unrelated
business income. Has anyone had any experience with providing an IRS form
990 to help us decipher this?

Any information you have on either of these two issues will be appreciated.