Report of Religious or Charitable Organization's Landholdings

FORM 7-2194
2012 Instructions

INSTRUCTIONS FOR REPORT OF RELIGIOUS OR CHARITABLE
ORGANIZATION’S LANDHOLDINGS
(Prior Law Provisions)

(7-11)

Bureau of Reclamation
Do not use this form after December 31, 2012

OMB Control No.: 1006-0005

Paperwork Reduction Act
This information is being collected to establish landholder compliance with Federal reclamation law. Response to this request is mandatory in
accordance with Public Law 97-293 and 43 CFR 426.18. Public reporting burden for this form is estimated to average 45 minutes per response,
including time for reviewing instructions, gathering and maintaining data, and completing and reviewing the form. An agency may not conduct
or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid Office of Management and
Budget (OMB) control number. Direct comments regarding the burden estimated or any other aspect of these forms to Manager, Land
Resources Office, Code 84-53000, Bureau of Reclamation, PO Box 25007, Denver CO 80225.

GENERAL INFORMATION
“General Information About RRA Forms” (Form 7-21INFO)
provides basic instructions on using Reclamation Reform Act of
1982 (RRA) forms. Ask your district office for this form each
year to keep current. Refer to the definitions at the end of
Form 7-21INFO whenever the meaning of a term is not clear to
you. Please note, some terms such as “irrigable land,”
“irrigation land,” and “irrigation water” have special definitions
when used in these forms which differ from their common
meaning. Other terms and corresponding definitions that are
specific to the RRA forms are:
•

“Land” or “acres” means irrigable and/or irrigation land.

•

“Organization” means a religious or charitable
organization.

•

•

“You” means the officer or authorized agent of the
organization who completes this form for the organization.
“We,” “us,” “our,” or “Reclamation” means the Bureau of
Reclamation.

Visit www.usbr.gov/rra for more information.
WHO MUST SUBMIT THIS FORM
Your organization must report its landholdings on a “Report of
Religious or Charitable Organization’s Landholdings” (Form 72194) if the part of the organization responsible for RRA form
submission is subject to the prior law provisions, the westwide
landholdings of the part of the organization responsible for RRA
form submission and any subdivisions to be included on the form
total more than 40 acres, and if:
(1) Your organization is exempt from paying Federal
income taxes under section 501 of the Internal Revenue
Code of 1954, as amended;

(2) Your organization’s or subdivision’s agricultural
produce and proceeds from the sales of such produce
are used only for charitable purposes;
(3) Your organization or subdivision, itself, operates the
land; and
(4) No part of the net earnings of your organization or
subdivision accrues to the benefit of any private
shareholder or individual.
This is not the appropriate form for your organization to submit
if your organization does not meet all of these criteria, and you
should contact your district office for guidance.
OPTIONS FOR SUBMITTING THIS FORM
The organization that must submit a Form 7-2194 must choose
one of the following options:
(1) Each division or subdivision of the organization may
submit a reporting form to report just that division’s
(subdivision’s) landholdings. Under this option, only
the acres held by the division (subdivision) submitting
this form will be considered in determining whether the
applicable RRA forms submittal threshold has been
exceeded. Divisions (subdivisions) may need to
coordinate with each other to determine exactly what
land parcels each division (subdivision) will include on
their respective RRA forms so the same land parcel
doesn’t appear on multiple RRA forms.
Item 5(b), which requests information on subdivisions,
must be left blank because under this option, each
division (subdivision) submits its own Form 7-2194.
OR

ANNUAL REPORTING

(2) A part of the organization may submit a reporting form
to report both its landholdings and the landholdings of
one or more of its subdivisions. Under this option, the
acres held by the organization and the acres held by the
subdivision(s) included on the form will both be
considered in determining whether the applicable
RRA forms submittal threshold has been exceeded.
Item 5(b), which requests information on subdivisions,
must list the subdivision(s) that hold land included on
this form. If you list any subdivisions in item 5(b),
those subdivisions must be considered when reference
is made to your organization for the remainder of
this form.

Your organization must submit Form 7-2194 each and every
year prior to the delivery of Reclamation irrigation water if its
westwide landholdings exceed the RRA forms submittal
threshold, with the following exceptions:
(1) Your organization may submit a “Verification of
Landholdings” (Form 7-21VERIFY) instead of Form
7-2194 if its westwide landholdings have not changed
since the last Form 7-2194 was submitted.
(2) Your organization may submit a Form 7-21VERIFY
together with a new “Selection of Full-Cost Land”
(Form 7-21FC) if its westwide landholdings have not
changed since the last standard reporting form it
submitted, and your organization wants to reselect its
full-cost land.

Please contact your district office or the appropriate Reclamation
office if you have any questions regarding these options.
WHERE TO SUBMIT FORMS

(3) Your organization does not need to submit any
RRA forms if:

Your organization must submit a reporting form to each district
in which your organization holds (directly or indirectly owns or
leases) land. You must submit the original form to one district
office and may submit copies to the others if your organization
holds land in more than one district.

• It only holds land indirectly through entities, trusts,
or estates;
• Neither your organization nor the percentage of the
entity, trust, or estate attributed to your organization
has changed since the last Form 7-2194 was
submitted; and

WHAT LAND TO INCLUDE
The part of the organization submitting this form must report all
of its land held westwide that is subject to the acreage limitation
provisions. Land subject to the acreage limitation provisions
that is held westwide by any subdivisions listed on this form
must also be reported on this form. Please see Form 7-21INFO
if your organization has excess land or full-cost land to identify.
Your organization must provide an accurate legal description or
an assessor’s parcel number for each land parcel. Be sure to
break down land parcels as far as necessary to ensure accurate
identification.

• All other information on your organization’s
previously submitted Form 7-2194 has not changed.
IRREVOCABLE ELECTION
Please be aware, by simply submitting a “Certification of
Religious or Charitable Organization’s Landholdings”
(Form 7-2184), a prior law recipient that only holds land
indirectly in a district that has conformed to the discretionary
provisions will be making an irrevocable election. That action
will be binding in that and all other districts where the
landholder holds land subject to the acreage limitation
provisions.

IF LANDHOLDINGS CHANGE
You must notify all districts in which your organization holds
land within 30 calendar days if your organization’s westwide
landholdings change during the water year, and you must submit
new reporting forms within 60 calendar days of the change.
These 30- and 60-day grace periods do not apply to a new
landholder. A new landholder must submit the forms prior to
receiving Reclamation irrigation water. Any change that affects
the four criteria listed under “Who Must Submit This Form” is
considered to be a landholdings change.

See Form 7-21INFO for more information on how an
irrevocable election impacts your organization’s westwide
acreage limitation status.
Caution: Nonsubmittal of an RRA form may also result in an
irrevocable election. See Form 7-21INFO for more information.

For more information on landholding changes, see
Fact Sheet 11, which is available at your district office.

GENERAL INSTRUCTIONS
Type or print in ink all answers. You must initial and date any
crossouts and corrections. You may attach continuation sheets
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FORM 7-2194 (2012)

to list information. Preprinted continuation sheets are available
for this purpose, or you may make your own. District name
abbreviation(s) used on this form must be spelled out on the
form where the abbreviation is used for the first time, or on a
separate sheet attached to this form. Please contact your district
office or the appropriate Reclamation office if you have any
questions.

6.

List other names through which your organization or any
subdivision listed in item 5(b) holds 100-percent interest in
land.

7.

Is your organization exempt under Section 501 of the
Internal Revenue Code? Please contact the appropriate
Reclamation office for guidance before completing the rest
of this form if you answer “no” to this question or upon
request cannot provide proof of your organization’s tax
exempt status.

8.

Answer the questions listed for both the part of the
organization submitting this form and for any subdivisions
listed in item 5(b). These questions relate to your
organization’s entitlement. Immediately contact the
appropriate Reclamation office for further guidance before
completing the remainder of this form if you answer “yes”
to any of these questions.

9.

Check the box next to any statement that applies to your
organization. You may check more than one box. Please
contact your district office if you do not know which
statement applies to your organization.

ITEM BY ITEM INSTRUCTIONS
Organization Information
1.

Enter your organization’s complete name.

2.

(a) Enter the local street address or rural route number,
city, state, and ZIP code of your organization. An
attorney’s address, “c/o” address, etc., is not acceptable
in place of a street address. Post office box numbers
may be used only if no other address exists.
(b) Enter your organization’s mailing address if it is
different from the street address.

3.

(a) Enter the telephone number where questions can be
directed.

Land Your Organization Directly Owns

(b) Enter the name of a contact person at that telephone
number.
4.

It is the responsibility of landowners, sellers of land, and districts
to notify lessees, buyers of land, and new landholders,
respectively, of the RRA forms submittal requirements
associated with the land in question.

(a) Enter the state(s) or country(ies) in which your
organization is established or registered. Your
organization will be required to submit documentation
verifying the country(ies) in which your organization is
established when your organization irrevocably elects
to conform to the discretionary provisions if it indicates
a country other than the United States.

10. Enter your organization’s name again. (These forms
are often photocopied, so it is necessary to have your
organization identified on each page.)
11. This section requests information regarding land westwide
that your organization directly owns. The information must
include land directly owned by any subdivisions listed in
item 5(b). Also include land leased from a public entity
here instead of including it as leased land in item 14
because it counts against the lessee’s ownership entitlement
(pursuant to Public Law 91-310). In that situation, write the
land is leased from a public entity and include the name of
that public entity after the legal description of the land
parcel. Enter the following for each land parcel:

(b) Enter your organization’s Employer Identification
Number (EIN). You must obtain an EIN for this form
if your organization does not have an EIN. The
Internal Revenue Service (IRS) requires all non-profit
organizations to have an EIN.
5.

(a) Enter the complete name of the central organization (if
any) with which your organization is affiliated.
(b) Enter the name(s) of subdivisions (if any) of your
organization with landholdings that are being reported
on this form. For additional space, use attachments.
Any subdivisions listed here must be considered when
reference is made to your organization for the
remainder of this form.

(a) Name of district in which the land parcel is located.
Group land parcels by district to make it easier for you
to complete items 21 through 27.
(b) Provide an accurate legal description of the land parcel
or an assessor’s parcel number. For each land parcel
that is directly owned by any subdivision listed in item
5(b), include the name of that subdivision. For each
lessee, sublessee, or operator entered in item 11(d) [or
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FORM 7-2194 (2012)

14. This section requests information regarding land westwide
that your organization leases from another party. The
information must include land directly leased by any
subdivisions listed in item 5(b). Do not include land leased
from a public entity here; instead, include it in item 11.
Include information regarding any land your organization
and any subdivisions listed in item 5(b) sublease to others
here. Enter the following for each land parcel:

for your organization if you check “self” in item 11(c)],
there is space to list six land parcels (one parcel per
line) if all parcels are operated by the same natural
person or entity in the same district. You may list more
than one parcel per line if all parcels have the same
lease information.
(c) Who primarily operates the land parcel: your
organization (self); a lessee or sublessee under a lease
(lessee/sublessee); or an operator under any other type
of farm operating arrangement (other).

(a) Name of district in which the land parcel is located.
Group land parcels by district to make it easier to
complete items 21 through 27.

(d) Name, address, and telephone number of each lessee,
sublessee, or other type of operator. Check the
appropriate box to indicate why your organization is
identifying a lessee, sublessee, or other operator. Skip
this column and go to item 11(g) if your organization is
the primary operator of the land parcel.

(b) Provide an accurate legal description of the land parcel
or an assessor’s parcel number. For each land parcel
that is directly leased by any subdivision listed in item
5(b), include the name of that subdivision.
(c) Who primarily operates the land parcel: your
organization itself (self) or another party (other).
If another party operates your land, indicate in column
(d) if the land is not receiving Reclamation irrigation
water or if the land was involuntarily acquired.

(e) Starting date of the lease. This is the date the lease first
became effective. Enter the date the lease was signed if
no effective date was specified in the lease.
Remember, leases cannot exceed 10 years except with
our approval for perennial crops, which are determined
on a crop-by-crop basis but cannot exceed 25 years.

(d) Natural person or entity that directly owns the land your
organization leases. Enter the sublessee’s name as well
as the landowner’s name if your organization subleases
the land to another landholder. If your organization
subleases land from another landholder, enter the
sublessor’s name as well as the landowner’s name.
Include the farm operator’s name if the land is operated
by a farm operator.

(f) Ending date of the lease. This is the date on which the
current lease will terminate, including all exercisable
options.
(g) Number of acres in the land parcel. If your
organization leases land from a public entity and your
organization subleases it to another landholder, do not
list those acres in this column because they are
attributed to the sublessee.

(e) Starting date of the lease. This is the date the lease first
became effective. Enter the date the lease was signed if
no effective date was specified in the lease.
Remember, leases cannot exceed 10 years except with
our approval for perennial crops, which are determined
on a crop-by-crop basis but cannot exceed 25 years.

(h) Indicate if the land parcel was acquired after December
6, 1979.
12. Total column 11(g). This is the number of acres your
organization directly owns westwide. Include in this total
any directly owned acres listed on continuation sheets or
attachments.

(f) Ending date of the lease. This is the date on which the
current lease will terminate, including all exercisable
options.

Land Your Organization Directly Leases From
Another Party

(g) Number of acres in the land parcel. Do not list acres in
this column that your organization subleases to others
because they are attributed to the sublessee.

Landholders that lease land to or from other landholders should
inform the lessees and lessors of their obligation to also submit
RRA forms. If either the lessee or lessor fails to submit RRA
forms, the eligibility of the land to receive Reclamation irrigation
water will be jeopardized.

15. Total column 14(g). This is the total number of acres your
organization directly leases (and subleases) westwide.
Include in this total any directly leased (and subleased)
acres listed on continuation sheets or attachments. Please
contact your district office for further instructions if all or
part of your organization’s directly leased land is also
attributable to your organization’s indirectly owned land.

13. Enter your organization’s name.

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FORM 7-2194 (2012)

Land Your Organization Indirectly Owns or Leases
Through Other Entities

(1) Enter the number of acres from item 16(g) that
your organization directly owns and leases to the
entity, trust, or estate.

16. This section requests information regarding land that your
organization indirectly owns or leases westwide through
other entities, trusts, or estates. The information must
include land indirectly owned by any subdivisions listed in
item 5(b). Obtain a completed copy of any entity’s
“Certification of Entity’s Landholdings” (Form 7-2181) or
“Report of Entity’s Landholdings” (Form 7-2191), or any
trust’s or estate’s “Declaration of Trust’s or Estate’s
Landholdings” (Form 7-21TRUST) that attributes land to
your organization. By referring to the information contained
on the entity’s, trust’s, or estate’s form, you can help ensure
that the information you report on your form is accurate.
Enter the following for each land parcel in each district in
which the entity, trust, or estate holds land attributed to your
organization:

(2) Subtract item 16(h)(1) from item 16(g). This is
the number of adjusted acres that the entity, trust,
or estate leases to use in calculating the number of
leased acres attributed to your organization.
If this double-counting adjustment does not meet your
organization’s particular scenario, please contact
your district office.
(i) Multiply item (16)(d) (in decimal form) by
item 16(h)(2) if you completed item 16(h). Multiply
item 16(d) (in decimal form) by item 16(g) if you did
not complete item 16(h). This is the number of leased
acres attributable to your organization through the
entity, trust, or estate.

(a) Name of district in which the land parcel is located.
Group land parcels by district to make it easier to
complete items 21 through 27.

(j) Indicate whether your organization’s interest in the
owned land was acquired after December 6, 1979.

(b) Name of the entity, trust, or estate that holds land in
which your organization owns an interest or is a
beneficiary.

17. Total column 16(f). This is the total number of acres your
organization indirectly owns westwide. Include in this total
any indirectly owned acres listed on continuation sheets or
attachments.
18. Total column 16(i). This is the total number of acres your
organization indirectly leases westwide. Include in this total
any indirectly leased acres listed on continuation sheets or
attachments.

(c) The entity’s, trust’s, or estate’s EIN. Leave this blank
if the entity, trust, or estate does not have an EIN and is
not required by the IRS to have an EIN.
(d) Percentage of interest your organization owns in each
entity or the percentage of land in a trust or estate
attributed to your organization.

Landholdings Summary
19. Enter your organization’s name.

(e) Total number of acres owned (directly or indirectly) by
the entity, trust, or estate.

20. Enter the name of each district in which your organization
holds land westwide. Circle the district at which the
original form is filed if your organization is a multidistrict
landholder.

(f) Multiply item 16(d) (in decimal form) by item 16(e).
This is the number of acres that your organization
indirectly owns through the entity, trust, or estate.

21. For each district, enter the total number of acres your
organization directly owns in the district. Obtain this
information from item 11(g). Add the number of acres in
item 21 and enter that number in the “TOTAL” column
(far right column). This is the number of acres your
organization directly owns westwide and should equal
item 12.

(g) Total number of acres leased (directly or indirectly) by
the entity, trust, or estate.
(h) This item applies if your organization directly owns
land and leases that same land to an entity, trust, or
estate in which your organization owns an interest.
Leave both sections of item 16(h) blank if your
organization does not have this situation. By
completing this item you will prevent counting the
same land twice against your organization’s
entitlement, once as directly owned land and again as
indirectly leased land, if this situation applies to your
organization.

22. For each district, enter the total number of acres your
organization indirectly owns in the district. Obtain this
information from item 16(f). Add the number of acres in
item 22 and enter that number in the “TOTAL” column
(far right column). This is the number of acres your

5

FORM 7-2194 (2012)

25. For each district, enter the total number of acres your
organization indirectly leases in the district. Obtain this
information from item 16(i). Add the number of acres in
item 25 and enter that number in the “TOTAL” column
(far right column). This is the number of acres your
organization indirectly leases westwide and should equal
item 18.

organization indirectly owns westwide and should equal
item 17.
23. For each district, add item 21 and item 22. This is the total
number of acres your organization owns in each district.
Add the number of acres in item 23 and enter that number
in the “TOTAL” column (far right column). This is the
number of acres that your organization owns westwide and
counts against your organization’s ownership entitlement.
Your organization must submit a “Designation of Excess
Land” (Form 7-21XS) if this number is more than your
organization’s ownership entitlement.

26. For each district, add item 24 and item 25. This is the total
number of acres your organization leases in each district.
Add the number of acres in item 26 and enter that number
in the “TOTAL” column (far right column). This is your
organization’s leased acres westwide.

You do not need to submit Form 7-21XS for your
organization if:
•

Your organization’s totals for each district do not exceed
your organization’s ownership entitlement, and

•

Your organization’s land was acquired before
December 6, 1979.

27. For each district, add item 23 and item 26. This is the total
number of acres your organization holds in each district.
Add the number of acres in item 27 and enter that number
in the “TOTAL” column (far right column). This is the
number of acres your organization holds westwide and
counts against your organization’s nonfull-cost entitlement.
Your organization must submit a Form 7-21FC if this
number is more than your organization’s nonfull-cost
entitlement AND your organization directly or indirectly
leases land. The only exception is for land your
organization bought before December 6, 1979. Basically, if
your organization’s owned land is eligible to receive
Reclamation irrigation water, it may do so at the
nonfull-cost rate, if your organization is the operator.
However, the December 6, 1979, date has no applicability
to leased land and the rate to be charged for water deliveries
to it.

Your organization’s prior law ownership entitlement is
based on whether the land was acquired on or before
December 6, 1979. The ownership entitlement for land
acquired on or before that date is applied on a district-bydistrict basis; and for land acquired after that date, it is
applied on a westwide basis.
We will determine all land held by your organization to be
ineligible to receive Reclamation irrigation water until the
appropriate excess designation is made if your organization
exceeds its ownership entitlement and it does not submit
Form 7-21XS to designate its excess acres. Regardless of
whether your organization’s owned land exceeds its
ownership entitlement, you must complete a Form 7-21XS
and designate land as excess on that form if your
organization:
•

Purchases land that was designated as excess by the
seller without our sales price approval;

•

Involuntarily acquires excess land; or

•

Involuntarily acquires eligible land and designates it as
excess.

Signatures
28. Read the attestation statements carefully and sign and date
the form in ink. An officer or authorized agent from the part
of the organization that is submitting this form must sign it.
The statements concerning the reporting of changes in
information, written leases, and the terms of such leases are
requirements of Federal reclamation law.

24. For each district, enter the total number of acres your
organization directly leases in the district. Obtain this
information from item 14(g). Add the number of acres in
item 24 and enter that number in the “TOTAL” column
(far right column). This is the number of acres your
organization directly leases westwide and should equal
item 15.
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FORM 7-2194 (2012)