Article Structure
Nonprofit organizations play a vital role in our communities, and understanding their financial reporting requirements is essential for transparency and compliance. Among the key forms they must file is the IRS Schedule A, which is part of the Form 990 or 990-EZ series. This form is designed to provide detailed information about a nonprofit's public charity status and its qualifications under the Internal Revenue Code. Organizations must disclose their sources of revenue, the nature of their activities, and how they meet the public support test. Completing Schedule A accurately is crucial, as it helps ensure that nonprofits maintain their tax-exempt status. The form also includes sections that require organizations to report their fundraising activities and the amount of support they receive from the public. By understanding the intricacies of Schedule A, nonprofits can better navigate the complexities of federal tax requirements and continue to serve their communities effectively.
Form Sample
SCHEDULE A |
Public Charity Status and Public Support |
OMB No. |
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2024 |
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(Form 990) |
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. |
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Department of the Treasury |
Attach to Form 990 or Form |
Open to Public |
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Internal Revenue Service |
Go to www.irs.gov/Form990 for instructions and the latest information. |
Inspection |
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Name of the organization |
Employer identification number |
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Part I Reason for Public Charity Status. (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)
3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital’s name, city, and state:
5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)
6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)
8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
9 An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a
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An organization that normally receives (1) more than 331/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.
a
Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.
b
c
d
Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.
Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
Type III
e Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III
f Enter the number of supported organizations . . . . . . . . . . . . . . . . . . . . . .
gProvide the following information about the supported organization(s).
(i) Name of supported organization |
(ii) EIN |
(iii) Type of organization |
(iv) Is the organization |
(v) Amount of monetary |
(vi) Amount of |
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(described on lines |
listed in your governing |
support (see |
other support (see |
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above (see instructions)) |
document? |
instructions) |
instructions) |
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Yes |
No |
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(A)
(B)
(C)
(D)
(E)
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or |
Cat. No. 11285F |
Schedule A (Form 990) 2024 |
Schedule A (Form 990) 2024 |
Page 2 |
Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
1Gifts, grants, contributions, and membership fees received. (Do not include any “unusual grants.”) . . .
2Tax revenues levied for the organization’s benefit and either paid
to or expended on its behalf . . .
3The value of services or facilities furnished by a governmental unit to the organization without charge . . . .
4 Total. Add lines 1 through 3 . . .
5The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) . . . .
6Public support. Subtract line 5 from line 4
Section B. Total Support
(a)2020
(b)2021
(c)2022
(d)2023
(e)2024
(f)Total
Calendar year (or fiscal year beginning in) |
(a) 2020 |
(b) 2021 |
(c) 2022 |
(d) 2023 |
(e) 2024 |
(f) Total |
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Amounts from line 4 |
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8 |
Gross income from interest, dividends, |
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payments received on securities loans, |
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rents, royalties, and income from |
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similar sources |
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9Net income from unrelated business activities, whether or not the business is regularly carried on . . . . . .
10Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) . . . . . . .
11 |
Total support. Add lines 7 through 10 |
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Gross receipts from related activities, etc. |
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(see instructions) |
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13First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3)
organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . .
Section C. Computation of Public Support Percentage
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Public support percentage for 2024 (line 6, column (f), divided by line 11, column (f)) . . . . |
14 |
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% |
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Public support percentage from 2023 Schedule A, Part II, line 14 |
15 |
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% |
16a |
331/3% support |
1/3% or more, check this |
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box and stop here. The organization qualifies as a publicly supported organization |
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b331/3% support
this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . .
17a
b
organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule A (Form 990) 2024
Schedule A (Form 990) 2024 |
Page 3 |
Part III Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
1Gifts, grants, contributions, and membership fees received. (Do not include any “unusual grants.”)
2Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization’s
3Gross receipts from activities that are not an unrelated trade or business under section 513
4Tax revenues levied for the
organization’s benefit and either paid to or expended on its behalf . . .
5The value of services or facilities furnished by a governmental unit to the organization without charge . . . .
6Total. Add lines 1 through 5 . . . .
7a Amounts included on lines 1, 2, and 3
received from disqualified persons .
bAmounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year
c Add lines 7a and 7b . . . . . .
8Public support. (Subtract line 7c from line 6.) . . . . . . . . . . .
Section B. Total Support
(a)2020
(b)2021
(c)2022
(d)2023
(e)2024
(f)Total
Calendar year (or fiscal year beginning in) |
(a) 2020 |
(b) 2021 |
(c) 2022 |
(d) 2023 |
(e) 2024 |
(f) Total |
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9 |
Amounts from line 6 |
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10a |
Gross income from interest, dividends, |
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payments received on securities loans, rents, |
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royalties, and income from similar sources |
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bUnrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 . . . .
c Add lines 10a and 10b . . . . .
11Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on
12Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) . . . . . . .
13Total support. (Add lines 9, 10c, 11, and 12.) . . . . . . . . . .
14First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3)
organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . .
Section C. Computation of Public Support Percentage
15 |
Public support percentage for 2024 (line 8, column (f), divided by line 13, column (f)) |
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Public support percentage from 2023 Schedule A, Part III, line 15 |
Section D. Computation of Investment Income Percentage
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%
%
17 |
Investment income percentage for 2024 (line 10c, column (f), divided by line 13, column (f)) . . . |
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% |
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Investment income percentage from 2023 Schedule A, Part III, line 17 |
18 |
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% |
19a |
331/3% support |
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17 is not more than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . |
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b331/3% support
line 18 is not more than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization .
20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .
Schedule A (Form 990) 2024
Schedule A (Form 990) 2024Page 4
Part IV Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
1Are all of the organization’s supported organizations listed by name in the organization’s governing documents? If “No,” describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain.
2Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If “Yes,” explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If “Yes,” answer lines 3b and 3c below.
bDid the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If “Yes,” describe in Part VI when and how the organization made the determination.
cDid the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If “Yes,” explain in Part VI what controls the organization put in place to ensure such use.
4a Was any supported organization not organized in the United States (“foreign supported organization”)? If “Yes,” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
bDid the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
cDid the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
5a Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action;
(iii)the authority under the organization’s organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
bType I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization’s organizing document?
cSubstitutions only. Was the substitution the result of an event beyond the organization’s control?
6Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
7Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990).
8Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
9a Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
bDid one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
cDid a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
10a Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III
bDid the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.)
Yes No
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3a
3b
3c
4a
4b
4c
5a
5b
5c
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7
8
9a
9b
9c
10a
10b
Schedule A (Form 990) 2024
2a
2b
Schedule A (Form 990) 2024 |
Page 5 |
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Part IV |
Supporting Organizations (continued) |
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11Has the organization accepted a gift or contribution from any of the following persons?
aA person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
bA family member of a person described on line 11a above?
cA 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to line 11a, 11b, or 11c, provide detail in Part VI.
Section B. Type I Supporting Organizations
Yes No
11a
11b
11c
1Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s officers, directors, or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
2Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization.
Section C. Type II Supporting Organizations
Yes No
1
2
1Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
Section D. All Type III Supporting Organizations
Yes No
1
1Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
2Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s), or (ii) serving on the governing body of a supported organization? If “No,” explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
3By reason of the relationship described on line 2, above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If “Yes,” describe in Part VI the role the organization’s supported organizations played in this regard.
Section E. Type III Functionally Integrated Supporting Organizations
Yes No
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1Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions).
a The organization satisfied the Activities Test. Complete line 2 below.
b The organization is the parent of each of its supported organizations. Complete line 3 below.
c The organization supported a governmental entity. Describe in Part VI how you supported a governmental entity (see instructions).
2 Activities Test. Answer lines 2a and 2b below. |
Yes No |
aDid substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If “Yes,” then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined
that these activities constituted substantially all of its activities.
bDid the activities described on line 2a, above, constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If “Yes,” explain in Part VI the reasons for the organization’s position that its supported organization(s) would
have engaged in these activities but for the organization’s involvement.
3Parent of Supported Organizations. Answer lines 3a and 3b below.
aDid the organization have the power to regularly appoint or elect a majority of the officers, directors, or
trustees of each of the supported organizations? If “Yes” or “No,” provide details in Part VI. |
3a |
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b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each |
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of its supported organizations? If “Yes,” describe in Part VI the role played by the organization in this regard. |
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Schedule A (Form 990) 2024
Schedule A (Form 990) 2024 |
Page 6 |
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Part V |
Type III |
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1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III
Section |
(A) Prior Year |
(B) Current Year |
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(optional) |
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1 |
Net |
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2 |
Recoveries of |
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3 |
Other gross income (see instructions) |
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4 |
Add lines 1 through 3. |
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5 |
Depreciation and depletion |
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6Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of
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property held for production of income (see instructions) |
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7 |
Other expenses (see instructions) |
7 |
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8 |
Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) |
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Section |
(A) Prior Year |
(B) Current Year |
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1Aggregate fair market value of all
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Average monthly value of securities |
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b Average monthly cash balances |
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Fair market value of other |
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d Total (add lines 1a, 1b, and 1c) |
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eDiscount claimed for blockage or other factors (explain in detail in Part VI):
2 |
Acquisition indebtedness applicable to |
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3 |
Subtract line 2 from line 1d. |
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4Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount,
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see instructions). |
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5 |
Net value of |
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6 |
Multiply line 5 by 0.035. |
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Recoveries of |
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Minimum Asset Amount (add line 7 to line 6) |
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Section |
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Current Year |
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Adjusted net income for prior year (from Section A, line 8, column A) |
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2 |
Enter 0.85 of line 1. |
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Minimum asset amount for prior year (from Section B, line 8, column A) |
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4 |
Enter greater of line 2 or line 3. |
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5 |
Income tax imposed in prior year |
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6Distributable Amount. Subtract line 5 from line 4, unless subject to
emergency temporary reduction (see instructions). |
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7 Check here if the current year is the organization’s first as a
Schedule A (Form 990) 2024
Schedule A (Form 990) 2024 |
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Page 7 |
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Part V |
Type III |
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Section |
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Current Year |
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Amounts paid to supported organizations to accomplish exempt purposes |
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2 |
Amounts paid to perform activity that directly furthers exempt purposes of supported |
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organizations, in excess of income from activity |
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Administrative expenses paid to accomplish exempt purposes of supported organizations |
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Amounts paid to acquire |
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5 |
Qualified |
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6 |
Other distributions (describe in Part VI). See instructions. |
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6 |
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7 |
Total annual distributions. Add lines 1 through 6. |
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8 |
Distributions to attentive supported organizations to which the organization is responsive |
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(provide details in Part VI). See instructions. |
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9 |
Distributable amount for 2024 from Section C, line 6 |
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10 |
Line 8 amount divided by line 9 amount |
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(ii) |
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(iii) |
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Section |
(see instructions) |
Underdistributions |
Distributable |
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Excess Distributions |
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Amount for 2024 |
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Distributable amount for 2024 from Section C, line 6 |
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2 |
Underdistributions, if any, for years prior to 2024 |
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(reasonable cause |
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instructions. |
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3 |
Excess distributions carryover, if any, to 2024 |
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From 2019 |
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b |
From 2020 |
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c |
From 2021 |
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d |
From 2022 |
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e |
From 2023 |
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f |
Total of lines 3a through 3e |
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g |
Applied to underdistributions of prior years |
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h |
Applied to 2024 distributable amount |
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i |
Carryover from 2019 not applied (see instructions) |
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j |
Remainder. Subtract lines 3g, 3h, and 3i from line 3f. |
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4 |
Distributions for 2024 from |
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Section D, line 7: |
$ |
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a |
Applied to underdistributions of prior years |
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b |
Applied to 2024 distributable amount |
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c |
Remainder. Subtract lines 4a and 4b from line 4. |
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5 |
Remaining underdistributions for years prior to 2024, if |
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any. Subtract lines 3g and 4a from line 2. For result |
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greater than zero, explain in Part VI. See instructions. |
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Remaining underdistributions for 2024. Subtract lines 3h |
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and 4b from line 1. For result greater than zero, explain in |
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Part VI. See instructions. |
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7 |
Excess distributions carryover to 2025. Add lines 3j |
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and 4c. |
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8 |
Breakdown of line 7: |
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a |
Excess from 2020 . . . |
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b |
Excess from 2021 . . . |
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c |
Excess from 2022 . . . |
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d |
Excess from 2023 . . . |
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e |
Excess from 2024 . . . |
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Schedule A (Form 990) 2024
Schedule A (Form 990) 2024 |
Page 8 |
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Part VI |
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part |
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III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section |
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B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, |
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3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, |
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lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) |
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Schedule A (Form 990) 2024
Document Specifications
| Fact Name | Description |
|---|---|
| Purpose | The IRS Schedule A (Form 990 or 990-EZ) is used by organizations to provide information about their public charity status and to report their public support. |
| Eligibility | Organizations that qualify as public charities under IRS guidelines must complete Schedule A to maintain their tax-exempt status. |
| Filing Requirements | Schedule A must be filed annually as part of the Form 990 or 990-EZ, depending on the organization's size and revenue. |
| State-Specific Forms | Some states require additional forms or information based on their specific laws governing nonprofit organizations. For example, California requires the Form 990 to be accompanied by the California Form RRF-1. |
| Public Disclosure | Information reported on Schedule A is publicly accessible, allowing donors and the general public to review the charity's financial health and public support. |
Steps to Filling Out IRS Schedule A 990 or 990-EZ
Filling out the IRS Schedule A 990 or 990-EZ form requires careful attention to detail. This form is essential for certain organizations to report their financial information. Follow the steps below to ensure accurate completion.
- Gather all necessary financial documents, including income statements, balance sheets, and any supporting documentation.
- Begin with the organization’s name and Employer Identification Number (EIN) at the top of the form.
- Fill in the period for which you are reporting. This is usually the fiscal year end date.
- Complete the section regarding revenue. List all sources of income, including donations, grants, and program service revenue.
- Detail the expenses incurred by the organization. Include categories such as salaries, rent, and utilities.
- Calculate the net assets or fund balances at the end of the reporting period.
- Complete any additional sections required for your specific organization type, such as program service accomplishments or fundraising activities.
- Review all entries for accuracy and completeness. Ensure that all required signatures are obtained.
- Make copies of the completed form for your records before submitting it to the IRS.
- Submit the form by the due date, either electronically or via mail, as per IRS guidelines.
After completing the form, it’s important to keep a copy for your records. This will help in future reporting and ensure compliance with IRS regulations. If you have any questions, consider reaching out to a tax professional for guidance.
More About IRS Schedule A 990 or 990-EZ
What is IRS Schedule A for Form 990 or 990-EZ?
IRS Schedule A is an attachment to Form 990 or Form 990-EZ that certain tax-exempt organizations must file. This schedule provides detailed information about an organization’s public charity status and its eligibility to receive tax-deductible contributions. It helps the IRS determine whether the organization meets the requirements to maintain its tax-exempt status under Section 501(c)(3) of the Internal Revenue Code.
Who needs to file Schedule A?
Organizations classified as public charities under Section 501(c)(3) must file Schedule A along with their Form 990 or 990-EZ. This includes charitable organizations that receive a substantial portion of their support from the general public or from governmental units. Private foundations, however, do not need to file this schedule.
What information is required on Schedule A?
Schedule A requires various pieces of information, including the organization’s public support test, a breakdown of contributions, and details about the sources of income. It also includes questions about the organization’s activities and governance, ensuring compliance with IRS regulations. The information helps the IRS assess the organization's public charity status and funding sources.
What are the public support tests?
The public support tests determine whether an organization qualifies as a public charity. There are two main tests: the 1/3 support test and the facts and circumstances test. The 1/3 support test requires that at least one-third of the organization’s support comes from the public or governmental sources. The facts and circumstances test looks at a broader range of factors to evaluate public support. Organizations must meet one of these tests to qualify as public charities.
What happens if an organization fails the public support test?
If an organization fails to meet the public support test, it may lose its public charity status and be reclassified as a private foundation. This change can have significant tax implications, including a higher excise tax on investment income and stricter rules regarding grantmaking. Organizations are encouraged to monitor their support levels and take corrective actions if necessary.
Are there penalties for not filing Schedule A?
Yes, there are penalties for failing to file Schedule A when required. The IRS may impose fines for late filing or for not filing at all. Additionally, failure to comply with filing requirements can jeopardize an organization’s tax-exempt status. It is crucial for organizations to adhere to all filing deadlines and requirements to avoid these consequences.
Can an organization amend its Schedule A after filing?
Yes, an organization can amend its Schedule A if it discovers errors or omissions after the initial filing. To do this, the organization must file an amended Form 990 or 990-EZ, including the corrected Schedule A. It is important to provide accurate information to the IRS to maintain compliance and avoid penalties.
Where can organizations find additional resources about Schedule A?
Organizations can access additional resources about Schedule A on the IRS website. The IRS provides instructions, FAQs, and other guidance to help organizations understand their filing requirements. Additionally, professional tax consultants and legal advisors can offer tailored advice and assistance in completing the form correctly.
Common mistakes
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Failing to provide accurate financial information. Ensure that all income and expenses are reported correctly.
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Not including all required attachments. Certain schedules and statements may be necessary to support the information reported.
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Omitting the organization's EIN. The Employer Identification Number is crucial for identification.
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Misunderstanding the reporting period. Make sure the dates align with the organization's fiscal year.
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Neglecting to sign and date the form. An unsigned form will be considered incomplete.
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Using outdated forms. Always ensure you are using the most current version of the Schedule A 990 or 990-EZ.
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Inaccurate categorization of expenses. Classify expenses correctly to avoid confusion and potential penalties.
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Ignoring instructions. Read the instructions carefully to ensure compliance with IRS requirements.
Documents used along the form
When filing the IRS Schedule A 990 or 990-EZ form, it’s essential to understand that other documents often accompany these forms. These additional documents provide a complete picture of an organization’s financial health and operational activities. Here’s a list of common forms and documents that may be required.
- Form 990: This is the main tax form for tax-exempt organizations. It provides detailed information about the organization’s mission, programs, and finances.
- Form 990-T: If the organization has unrelated business income, this form is necessary to report that income and pay any applicable taxes.
- Form 1023: This application for tax-exempt status is filed by organizations seeking recognition as a 501(c)(3) entity. It outlines the organization’s purpose and activities.
- Form 990-PF: Private foundations use this form to report their financial activities, including distributions to charitable causes.
- Schedule B: This schedule details the organization’s contributors and their contributions. It’s important for transparency and compliance with IRS regulations.
- Schedule D: This schedule provides additional information about the organization’s financial statements, governance, and other key operational details.
- Form 8868: Organizations that need extra time to file their 990 forms can use this form to apply for an extension.
Understanding these documents can significantly enhance your filing process and ensure compliance with IRS regulations. Being well-prepared can lead to a smoother experience and help maintain your organization’s tax-exempt status.
Similar forms
The IRS Form 1023 is a document that organizations use to apply for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. Like Schedule A of Form 990 or 990-EZ, Form 1023 requires detailed information about the organization’s structure, purpose, and activities. Both forms aim to ensure that organizations operate for charitable purposes and adhere to regulations governing tax-exempt entities. While Form 1023 is the initial application, Schedule A is an annual requirement for maintaining that status.
Form 990-T is another related document, specifically used by tax-exempt organizations to report unrelated business income. Similar to Schedule A, Form 990-T requires organizations to disclose financial information, but it focuses on income generated from activities not directly related to their exempt purpose. Both forms help the IRS assess compliance with tax regulations, ensuring that tax-exempt organizations do not abuse their status.
Form 990-PF serves as the annual return for private foundations. Like Schedule A, it includes financial statements and information about the foundation’s activities. Both forms require transparency in financial dealings and programmatic efforts. However, while Schedule A is for public charities, Form 990-PF specifically addresses the unique requirements and regulations governing private foundations.
The IRS Form 990-N, also known as the e-Postcard, is a simplified version of the 990 series for smaller tax-exempt organizations. Similar to Schedule A, it serves the purpose of annual reporting, but it is designed for organizations with gross receipts of $50,000 or less. Both forms ensure that the IRS has current information about the organization’s activities and compliance with tax-exempt status, albeit at different levels of detail.
Form 990-EZ is a shorter version of Form 990, intended for smaller organizations with gross receipts between $200,000 and $500,000. Like Schedule A, it requires organizations to provide a summary of their financial information and activities. Both forms aim to enhance transparency and accountability among tax-exempt entities, allowing the IRS to monitor compliance with tax laws effectively.
Form 990 Schedule B is an attachment to the 990 series that requires organizations to report their significant contributors. Similar to Schedule A, it emphasizes transparency and accountability, ensuring that the IRS and the public can see who supports the organization financially. This helps maintain trust in tax-exempt entities and ensures compliance with regulations regarding donor anonymity and disclosure.
Form 990 Schedule C is another attachment that focuses on lobbying and political activities. Like Schedule A, it requires detailed reporting to ensure that organizations comply with the rules governing their tax-exempt status. Both forms serve to inform the IRS about the organization’s activities, ensuring that they align with their stated charitable purposes and do not engage in prohibited political activities.
Form 990 Schedule D is used to provide additional detail about an organization’s financial statements. Similar to Schedule A, it enhances transparency by requiring organizations to disclose information about their financial health, governance, and policies. Both forms contribute to a comprehensive understanding of the organization’s operations and compliance with tax-exempt regulations.
Finally, Form 990 Schedule G is designed for professional fundraising services and requires organizations to report information about their fundraising activities. Like Schedule A, it aims to ensure transparency and compliance with IRS regulations. Both forms help the IRS and the public understand how organizations raise funds and the methods they use to support their charitable missions.
Dos and Don'ts
When filling out the IRS Schedule A 990 or 990-EZ form, it's important to be thorough and accurate. Here are some key dos and don'ts to keep in mind:
- Do review the instructions carefully before starting. Understanding the requirements can save you time and prevent mistakes.
- Do ensure that all financial information is accurate and up-to-date. Double-check figures to avoid discrepancies.
- Do provide detailed descriptions of your organization’s activities. Clear explanations help the IRS understand your mission and operations.
- Do keep copies of your completed forms for your records. Having a backup is essential for future reference.
- Don't leave any sections blank. If a question does not apply, indicate that it is not applicable rather than skipping it.
- Don't ignore deadlines. Submit your form on time to avoid penalties and interest charges.
By following these guidelines, you can navigate the process of filling out the IRS Schedule A 990 or 990-EZ form with greater ease and confidence.
Misconceptions
Many individuals and organizations have misconceptions about the IRS Schedule A 990 and 990-EZ forms. Understanding the facts can help clarify these misunderstandings and ensure compliance with tax regulations. Here are eight common misconceptions:
- Only large organizations need to file Schedule A. Many believe that only large nonprofits are required to file these forms. In reality, smaller organizations with gross receipts over a certain threshold must also file.
- Schedule A is only for tax-exempt organizations. Some think that only tax-exempt entities need to file. However, even organizations that are in the process of applying for tax-exempt status may need to submit these forms.
- Filing Schedule A guarantees tax-exempt status. There is a misconception that simply filing Schedule A will automatically grant tax-exempt status. The IRS must review and approve the application separately.
- All donations are fully deductible. Many people assume that all contributions to organizations filing Schedule A are fully tax-deductible. In fact, the deductibility of donations can vary based on the donor’s tax situation and the type of organization.
- Schedule A is only about financial data. Some believe that the form focuses solely on financial information. While financial data is important, Schedule A also requires disclosures about governance, activities, and compliance with public support tests.
- Filing late has no consequences. There is a belief that filing Schedule A late will not lead to penalties. In truth, late filings can result in fines and may jeopardize an organization’s tax-exempt status.
- All organizations can use the 990-EZ form. Some think that any organization can opt for the 990-EZ form. In reality, eligibility to file this simplified version is based on specific criteria, including gross receipts and total assets.
- Once filed, Schedule A does not need to be updated. Many assume that once the form is submitted, it remains unchanged. However, organizations must update their filings annually to reflect current information and maintain compliance.
Understanding these misconceptions can lead to better compliance and a clearer grasp of the requirements associated with the IRS Schedule A 990 and 990-EZ forms.
Key takeaways
Understanding the IRS Schedule A for Form 990 or 990-EZ is essential for organizations seeking tax-exempt status. Here are some key takeaways to keep in mind:
- Eligibility Criteria: Ensure your organization meets the necessary criteria for tax-exempt status. This includes being organized and operated exclusively for exempt purposes.
- Public Support Test: Schedule A helps determine if your organization qualifies as a public charity. You must demonstrate that a significant portion of your support comes from the public.
- Filing Requirements: Be aware of the specific filing requirements for your organization. Depending on your revenue, you may be eligible to file the shorter Form 990-EZ instead of the full Form 990.
- Record Keeping: Maintain accurate records of all income and expenses. This documentation will be crucial when completing Schedule A and for any future audits.
- Timely Filing: Submit your Schedule A by the due date to avoid penalties. Extensions may be available, but they do not exempt you from filing the form entirely.
Following these guidelines will help ensure compliance and maintain your organization's tax-exempt status.