We have issued credit cards to several city and state agencies. Do we need to report these on the Schedule RC-C Part II or would it be considered a non-profit and therefore excluded? I'm trying to determine whether I should report these as small business loans.

Help!

Interesting question, but I've never heard a government agency being referred to as a Small Business.In addition the annual Revenue would most likely be more than 1 million, which would exclude them for some analysis considerations.

Isn't there a Call Report code for lending to Government agencies? If so that in itself would exclude it from Small Business consideration.

No they would not be reported as small business loans.

Obligations (other than securities and leases) of states and political subdivisions in the U.S.: Report all obligations of states and political subdivisions in the United States (including those secured by real estate), other than leases and other than those obligations reported as securities issued by such entities in Schedule RC-B, item 3, "Securities issued by states and political subdivisions in the U.S." or item 4, "Mortgage backed securities."

States and political subdivisions in the US include: the fifty States of the US and the District of Columbia and their counties, municipalities, school districts, irrigation districts and drainage and sewer districts: and the governments of Puerto Rico and the US territories and possessions and their political subdivisions.

(Call report instructions, RC-C-16/17)

Tribal entities are also in this defination (political subdivisions and states) be sure to keep an eye on the reporting for these entities as well as this is often missed.