How should the receivables due from employees and disqualified persons be mentioned in the schedule?
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The receivables due from the officers, directors, trustees, and other disqualified persons should be reported separately on the schedule. Each loan taken should be reported separately, even if the same person takes multiple loans.

Salary advances or other advances taken by a person for his personal use and not related to the charitable purpose of the foundation must be reported as separate loans for each person. Receivables due from the general public for an activity related to the foundation's charitable purpose and travel advances made for official reasons of the organizations can be reported as a single total for each person.