Blank IRS Schedule A 990 or 990-EZ Template

The IRS Schedule A 990 or 990-EZ form is a crucial document that helps nonprofit organizations report their financial activities and maintain their tax-exempt status. These forms provide transparency and accountability, allowing the IRS and the public to see how organizations operate and allocate their resources. If you're ready to navigate this necessary process, start by filling out the form below.

Article Guide

Navigating the financial landscape of non-profit organizations can be challenging, especially when it comes to understanding the various forms required by the IRS. Among these, the Schedule A of Form 990 or its simpler counterpart, Form 990-EZ, plays a crucial role. This form is primarily designed for tax-exempt organizations, allowing them to report their financial activities, accomplishments, and compliance with federal regulations. By completing Schedule A, organizations provide insight into their public charity status and demonstrate adherence to the requirements necessary for maintaining tax-exempt status. Key elements of this form include detailing the sources of revenue, outlining program services, and ensuring transparency about operational costs. Organizations must also disclose any fundraising methods used as part of their revenue generation. Therefore, understanding the intricacies of Schedule A is not just a matter of compliance, but also an opportunity to showcase the impact and effectiveness of a non-profit's mission. With careful attention to detail and a clear presentation of financial data, organizations can foster trust among donors and stakeholders alike.

Form Sample

SCHEDULE A	Public Charity Status and Public Support		OMB No. 1545-0047

			2019
(Form 990 or 990-EZ)	Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.

Department of the Treasury	Attach to Form 990 or Form 990-EZ.		Open to Public
Department of the Treasury	Attach to Form 990 or Form 990-EZ.		Open to Public
Internal Revenue Service	Go to www.irs.gov/Form990 for instructions and the latest information.		Inspection
Name of the organization		Employer identification number

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 or 990-EZ).)

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 land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university:

10 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.)

11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

12 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 in 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 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.

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.

d Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

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 non-functionally integrated supporting organization.

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
		(described on lines 1–10	listed in your governing		support (see	other support (see
		above (see instructions))	document?		instructions)	instructions)

			Yes	No

(A)

(B)

(C)

(D)

(E)

Total

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2019

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 . . . .

4Total. 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

(a)2015

(b)2016

(d)2018

(e)2019

(f)Total

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2015	(b) 2016	(c) 2017	(d) 2018	(e) 2019	(f) Total
7	Amounts from line 4
8	Gross income from interest, dividends,
	payments received on securities loans,
	rents, royalties, and income from
	similar sources

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
12	Gross receipts from related activities, etc.		(see instructions)	12

13First five 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

14	Public support percentage for 2019 (line 6, column (f) divided by line 11, column (f)) . . . .	14	%
15	Public support percentage from 2018 Schedule A, Part II, line 14	15	%
16a	331/3% support test—2019. If the organization did not check the box on line 13, and line 14 is 33	1/3% or more, check this
	box and stop here. The organization qualifies as a publicly supported organization

b331/3% support test—2018. If the organization did not check a box on line 13 or 16a, and line 15 is 331/3% or more, check

this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . .

17a 10%-facts-and-circumstances test—2019. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the “facts-and-circumstances” test, check this box and stop here. Explain in Part VI how the organization meets the “facts-and-circumstances” test. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b10%-facts-and-circumstances test—2018. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the “facts-and-circumstances” test, check this box and stop here. Explain in Part VI how the organization meets the “facts-and-circumstances” test. The organization qualifies as a publicly

supported 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 or 990-EZ) 2019

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 tax-exempt purpose . . .

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.) . . . . . . . . . . .

(a)2015

(b)2016

(d)2018

(e)2019

(f)Total

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2015	(b) 2016	(c) 2017	(d) 2018	(e) 2019	(f) Total
9	Amounts from line 6
10a	Gross income from interest, dividends,
	payments received on securities loans, rents,
	royalties, and income from similar sources .

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 in 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 five 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 2019 (line 8, column (f), divided by line 13, column (f))	15
16	Public support percentage from 2018 Schedule A, Part III, line 15	16

Section D. Computation of Investment Income Percentage

17	Investment income percentage for 2019 (line 10c, column (f), divided by line 13, column (f)) . . .	17	%
18	Investment income percentage from 2018 Schedule A, Part III, line 17	18	%
19a	331/3% support tests—2019. If the organization did not check the box on line 14, and line 15 is more than 331/3%, and line
	17 is not more than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization .

b331/3% support tests—2018. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 331/3%, and

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 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019Page 4

Part IV Supporting Organizations

(Complete only if you checked a box in line 12 on Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of 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

(b) and (c) 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 12a or 12b in Part I, answer (b) and (c) 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 (b) and (c) 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 or 990-EZ).

8Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).

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 in 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 in 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 non-functionally integrated supporting organizations)? If “Yes,” answer 10b below.

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
1

10a

10b

Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019		Page 5
Part IV	Supporting Organizations (continued)

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 in (b) and (c) below, the governing body of a supported organization?

bA family member of a person described in (a) above?

cA 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.

Yes No

11a

11b

11c

Section B. Type I Supporting Organizations

1Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s 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 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.

Yes No

Section C. Type II Supporting Organizations

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).

Yes No

Section D. All Type III Supporting Organizations

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 in (2), 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.

Yes No

Section E. Type III Functionally Integrated Supporting Organizations

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 government entity (see instructions).

2 Activities Test. Answer (a) and (b) 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.	2a
	2a

bDid the activities described in (a) 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.	2b
	2b
3 Parent of Supported Organizations. Answer (a) and (b) 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? Provide details in Part VI.		3a
b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each
of its supported organizations? If “Yes,” describe in Part VI the role played by the organization in this regard.		3b

Schedule A (Form 990 or 990-EZ) 2019

4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions).

5 Net value of non-exempt-use assets (subtract line 4 from line 3)

6 Multiply line 5 by .035.

7 Recoveries of prior-year distributions

8 Minimum Asset Amount (add line 7 to line 6)

Section C—Distributable Amount

1 Adjusted net income for prior year (from Section A, line 8, Column A)

2 Enter 85% of line 1.

3 Minimum asset amount for prior year (from Section B, line 8, Column A)

4 Enter greater of line 2 or line 3.

5 Income tax imposed in prior year

6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions).

Schedule A (Form 990 or 990-EZ) 2019		Page 6
Part V	Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

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 non-functionally integrated supporting organizations must complete Sections A through E.

Section A—Adjusted Net Income			(A) Prior Year	(B) Current Year
Section A—Adjusted Net Income			(A) Prior Year	(optional)
				(optional)

1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3.	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or
collection of gross income or for management, conservation, or
maintenance of property held for production of income (see instructions)		6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6, and 7 from line 4)	8
Section B—Minimum Asset Amount			(A) Prior Year	(B) Current Year
Section B—Minimum Asset Amount			(A) Prior Year	(optional)
				(optional)

1	Aggregate fair market value of all non-exempt-use assets (see
instructions for short tax year or assets held for part of year):
a Average monthly value of securities		1a
b Average monthly cash balances		1b
c Fair market value of other non-exempt-use assets		1c
d Total (add lines 1a, 1b, and 1c)		1d
e Discount claimed for blockage or other
factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt-use assets	2
3	Subtract line 2 from line 1d.	3

Current Year

7 Check here if the current year is the organization’s first as a non-functionally integrated Type III supporting organization (see instructions).

Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019		Page 7
Part V	Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)
Section D—Distributions		Current Year

1Amounts paid to supported organizations to accomplish exempt purposes

2Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity

3Administrative expenses paid to accomplish exempt purposes of supported organizations

4 Amounts paid to acquire exempt-use assets

5 Qualified set-aside amounts (prior IRS approval required) 6 Other distributions (describe in Part VI). See instructions. 7 Total annual distributions. Add lines 1 through 6.

8Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions.

9Distributable amount for 2019 from Section C, line 6

10 Line 8 amount divided by line 9 amount

		(i)	(ii)	(iii)
Section E—Distribution Allocations (see instructions)		(i)	Underdistributions	Distributable
Section E—Distribution Allocations (see instructions)		Excess Distributions	Underdistributions	Distributable
			Pre-2019	Amount for 2019
1 Distributable amount for 2019 from Section C, line 6
2 Underdistributions, if any, for years prior to 2019
	(reasonable cause required—explain in Part VI). See
	instructions.
3 Excess distributions carryover, if any, to 2019
a	From 2014
b	From 2015
c	From 2016
d	From 2017
e	From 2018
f	Total of lines 3a through e
g	Applied to underdistributions of prior years
h	Applied to 2019 distributable amount
i	Carryover from 2014 not applied (see instructions)
j	Remainder. Subtract lines 3g, 3h, and 3i from 3f.

4Distributions for 2019 from

Section D, line 7:

a Applied to underdistributions of prior years

b Applied to 2019 distributable amount

c Remainder. Subtract lines 4a and 4b from 4.

5Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions.

6Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions.

7Excess distributions carryover to 2020. Add lines 3j and 4c.

8 Breakdown of line 7:

a Excess from 2015 . . .

b Excess from 2016 . . .

c Excess from 2017 . . .

d Excess from 2018 . . .

e Excess from 2019 . . .

Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019		Page 8
Part VI	Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part
	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
	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,
	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,
	lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.)

Schedule A (Form 990 or 990-EZ) 2019

⇩ PDF

Document Specifications

Fact Name	Description
Purpose	The IRS Schedule A (Form 990) or 990-EZ is used by organizations to provide a detailed account of their activities and financial status.
Eligibility	Organizations with annual gross receipts over $200,000 or total assets over $500,000 must file Form 990; smaller organizations use Form 990-EZ.
Filing Deadline	Both forms are due on the 15th day of the 5th month after the end of the organization’s fiscal year.
Public Disclosure	Forms 990 and 990-EZ are public documents and must be made available for public inspection by the organization.
State Requirements	Many states require the filing of a copy of Form 990 or 990-EZ along with state-specific forms under laws such as the California Nonprofit Integrity Act.
Signature Requirement	The form must be signed by an officer of the organization, confirming the accuracy of the submitted information.
Financial Reporting	Organizations must provide comprehensive financial statements, including revenue, expenses, assets, and liabilities, on the form.

Steps to Filling Out IRS Schedule A 990 or 990-EZ

To successfully complete the IRS Schedule A 990 or 990-EZ form, follow these steps carefully. This process requires attention to detail and accuracy to ensure that your information is correctly submitted to the IRS.

Gather your financial documents. Collect relevant records, including your financial statements, income reports, and expense receipts.
Obtain the correct form. Make sure you have either the IRS Schedule A 990 or 990-EZ form, depending on your organization's requirements.
Begin with the basic information. Fill in your organization’s name, address, and Employer Identification Number (EIN) at the top of the form.
Complete Part I. Here, you will input the details regarding your organization’s public charity status and the supporting organization information.
Move to Part II. Indicate the amount of contributions received and the sources of those contributions.
Fill out Part III. This section asks for specific information about your organization’s public support. Note any relevant corrections or adjustments required.
Proceed to Part IV if applicable. For organizations with more than one supporting organization, complete this section with necessary details.
Review all entries. Double-check your information in each part to ensure accuracy and completeness.
Sign and date the form. An authorized individual from your organization must sign and date the document before submission.
Submit the form. Send your completed Schedule A with your annual return (Form 990 or Form 990-EZ) to the IRS address indicated in the instructions.

After submitting the form, keep a copy for your records. Retain all supporting documents and any correspondence with the IRS for future reference or potential inquiries.

More About IRS Schedule A 990 or 990-EZ

What is IRS Schedule A for Form 990 or 990-EZ?

IRS Schedule A is a supplementary form that provides additional information about organizations that are exempt from federal income tax under Section 501(c) of the Internal Revenue Code. This schedule is an essential part of Form 990 and Form 990-EZ, which are annual information returns required from tax-exempt organizations. Schedule A helps the IRS determine if an organization maintains its tax-exempt status by requiring details about its public charity status and the sources of its funding.

Who needs to file Schedule A?

Organizations that file Form 990 or Form 990-EZ must include Schedule A if they want to maintain their tax-exempt status under Section 501(c)(3). This applies to public charities and certain private foundations. Be mindful that the type of charity and its financial size can determine specific filing requirements, so organizations should assess their eligibility carefully.

What information is required in Schedule A?

Schedule A requires various details, including the organization’s public charity status, support tests, and revenue sources. You will need to report information about contributions received, government assistance, and program service revenue. The schedule also asks for details about any significant changes to the organization’s structure or operations, which could impact its tax-exempt status.

What happens if I don’t file Schedule A?

Failing to file Schedule A when required can lead to substantial consequences. The IRS may impose penalties, and in serious cases, the organization could lose its tax-exempt status. Additionally, non-compliance may cause the organization to face heightened scrutiny from the IRS in the future, affecting its ability to secure funding and support.

Can I amend my Schedule A after filing?

Yes, you can amend Schedule A after you file Form 990 or Form 990-EZ, but there are specific procedures to follow. To make amendments, you must file Form 990-X, which allows organizations to correct errors and provide updated information. Ensure that you submit the amended return within the allowable time frame to avoid penalties.

Where can I find guidance on filling out Schedule A?

The IRS provides detailed instructions and resources on its website for filling out Schedule A. You can also seek assistance from a tax professional or accountant who specializes in nonprofit organizations. Utilizing these resources can help clarify any uncertainties and ensure compliance with all requirements.

Common mistakes

Incorrect Classification of Organization: Organizations often misclassify their type. It's important to be clear about whether you're a public charity, private foundation, or something else entirely.
Omitting Required Information: Many people forget to include necessary details such as the mission statement or the organization’s purpose. This information is crucial for IRS review.
Improper Reporting of Contributions: Reporting contributions inaccurately can lead to issues. Be sure to distinguish between cash and non-cash donations.
Failure to Follow Instructions: Each section of the form has specific instructions. Ignoring these instructions can result in incomplete or incorrect forms, causing delays.
Neglecting to Disclose Conflicts of Interest: All potential conflicts must be reported. Failing to do so can raise red flags during the IRS review process.
Incorrect Financial Information: Financial figures should be accurate. Double-check calculations, as mistakes can lead to questions about your organization’s financial health.
Inadequate Documentation of Activities: The IRS wants to see that your organization is fulfilling its purpose. Ensure that you document activities clearly and thoroughly.
Missing Signatures: All forms require signatures from appropriate individuals. Omitting a signature can delay processing time significantly.
Not Keeping Copies: Organizations sometimes fail to keep copies of submitted forms. Retaining a record is essential for future reference or if questions arise.
Filing After the Deadline: Timeliness is key. Ensure that your form is filed before the deadline to avoid penalties and maintain good standing.

Filling out the IRS Schedule A 990 or 990-EZ form requires attention to detail and understanding. Mistakes can lead to complications, so it is crucial to be accurate and thorough in your reporting.

Documents used along the form

When filing the IRS Schedule A 990 or 990-EZ form, organizations may need to submit additional documents to provide a full picture of their financial activities and compliance. These forms help ensure transparency and accountability, supporting the charitable missions of nonprofits and other entities.

Form 990-T: This form is used to report unrelated business income. Nonprofits must file it if they earn revenue from activities not directly related to their charitable purpose. This is crucial for assessing taxable income and potential tax obligations.
Form 843: Used to claim a refund or abatement of certain taxes. Organizations may file this form if they believe they have overpaid taxes, such as unrelated business income tax, to request a refund from the IRS.
Form 501(c)(3): This document establishes an organization’s tax-exempt status under IRS rules. While not filed annually, it is essential for verifying eligibility for deductions and exemption from federal income tax.
Form W-2: Employers use this form to report wages paid to employees and the taxes withheld. Nonprofits must submit a W-2 for any staff, encapsulating earnings and tax contributions throughout the year.
Form 1099: This form reports various types of income, such as non-employee compensation. Nonprofits may use it to report payments made to independent contractors and service providers, thus maintaining accurate reporting on annual income.

Filing these documents alongside Schedule A 990 or 990-EZ helps ensure compliance and clarity in a nonprofit’s financial reporting. Staying organized and informed about these requirements will support the long-term sustainability and credibility of the organization.

Similar forms

The IRS Form 990 is widely recognized as an annual information return required for tax-exempt organizations. Similar to Schedule A, which is a part of this form, it provides detailed financial information and disclosures about a nonprofit's operations and governance. This form helps to ensure transparency, as nonprofits must report their revenue, expenses, and activities. The public can access this information, promoting accountability in the nonprofit sector.

Form 990-PF, which is specifically for private foundations, shares similarities with Schedule A as both forms require organizations to disclose their financial activities. While Form 990-PF focuses more on the charitable distributions and investment income of a foundation, Schedule A ensures the organization’s qualifications for tax-exempt status are maintained. Both forms contribute to a comparable level of transparency regarding the financial health and operational practices of nonprofit entities.

Form 1040, the standard individual income tax return, mirrors the format of Schedule A by requiring filers to provide comprehensive information about their income and deductions. This form allows individuals to report their earnings, claim deductions, and determine their tax liability. While fundamentally different in purpose, both forms aim to present financial data clearly and concisely for evaluation by the IRS.

Form 990-T is another relevant document, specifically for tax-exempt organizations that engage in unrelated business income. Like Schedule A, it demands financial transparency regarding income that is not directly related to the organization's tax-exempt purpose. Organizations must report any income generated from business activities, providing a clear picture of their total financial operations.

The IRS Form 8282 is filed when a nonprofit disposes of property it received as a charitable contribution. This form shares a similar objective to Schedule A: both promote accountability by requiring organizations to report and disclose certain activities. Specifically, Form 8282 ensures that information about gifts of property is adequately accounted for when a nonprofit sells or otherwise disposes of it.

Form 8868 serves as an application for an extension of time to file the 990 series forms. It aligns with Schedule A in that it requires important information about the organization's tax-exempt status. While it does not ask for detailed financial data, accurate reporting of the organization's status must still be communicated to the IRS, reflecting the ongoing commitment to compliance.

The Federal Form 990-EZ is a simplified version of Form 990, designed for smaller organizations. It mirrors Schedule A in its purpose to provide financial transparency and operational insights, but requires less detailed information. This makes it particularly accessible for small nonprofits while still meeting the IRS's mandates for accountability.

The W-9 form, which is used by freelancers and contractors to provide taxpayer identification information, complements the objectives of Schedule A in that it promotes clear communication between organizations and the IRS. By gathering necessary information for income reporting to the IRS, this form ensures compliance and accurate record-keeping, similar to the reporting expectations articulated in Schedule A.

The Form 5500 is another document -- though primarily for pension and benefit plans -- that draws on principles similar to those of Schedule A. It requires detailed reporting on financial condition, operational performance, and compliance with regulatory standards. Both forms emphasize the importance of transparency and proper accounting practices, enabling stakeholders to assess financial health and operational integrity.

Dos and Don'ts

When filling out the IRS Schedule A 990 or 990-EZ form, it's important to follow specific guidelines to ensure accuracy and compliance. Here are some dos and don'ts to consider:

Do carefully read the instructions provided with the form. This helps clarify what information is required.
Do make sure all financial data is accurate and up-to-date. This includes income, expenses, and contributions.
Do sign and date the form before submission. An unsigned form may lead to delays or rejections.
Do keep a copy of the completed form for your records. Having this can be helpful for future references or audits.

Don't leave any required fields blank. Omissions can result in penalties or rejected filings.
Don't use jargon or vague terms. Clear and precise language is essential for understanding.
Don't ignore the deadlines for submission. Late filings can incur penalties.
Don't hesitate to seek assistance if needed. Consulting a tax professional can prevent mistakes.

Misconceptions

The IRS Schedule A for Forms 990 or 990-EZ is crucial for tax-exempt organizations. However, several misconceptions often create confusion. Here are five common misunderstandings:

Only large organizations need to file Schedule A. This is simply not true. All tax-exempt organizations, regardless of size, may need to file Schedule A if they are classified as 501(c)(3) organizations. Even smaller organizations must be compliant to maintain their tax-exempt status.
Schedule A is only for churches and religious organizations. While churches are indeed tax-exempt and must file this form, Schedule A applies to a variety of other charitable organizations, including educational and scientific entities. Don’t assume it’s limited to just one type.
Filing Schedule A guarantees automatic tax-exempt status. Not quite. Filing this schedule isn’t what grants an organization its tax-exempt status. Instead, tax-exempt status is determined at the federal level when the IRS recognizes an organization as a 501(c)(3). Schedule A simply provides necessary financial information.
Once filed, Schedule A doesn’t need to be updated. This is a common error. Schedule A must accurately reflect current practices and finances each year. Organizations must review and update the information to ensure compliance with any changes and avoid penalties.
You can skip Schedule A if you’re under the threshold for Form 990-EZ. Some organizations mistakenly believe they don’t need to file Schedule A with Form 990-EZ if their revenue is below a certain threshold. However, compliance with Schedule A is still required to maintain transparency and fulfill IRS obligations.

Understanding these common misconceptions can help ensure compliance with IRS regulations and maintain the valuable tax-exempt status your organization relies upon. Stay informed and diligent to navigate the complexities of tax filing successfully.

Key takeaways

When completing the IRS Schedule A 990 or 990-EZ form, it is important to pay attention to several key elements that contribute to accurate and effective reporting. Below are some essential takeaways:

Understand eligibility: Ensure your organization qualifies to use the 990-EZ form based on its gross receipts and assets. This can simplify the filing process.
Gather necessary information: Collect all relevant financial records, including income sources and expenditure details, before beginning the form. Accuracy is crucial.
Verify public charity status: Schedule A provides a means to demonstrate your organization’s public charity status. Make sure the status is clearly represented on the form.
Review supporting documents: Certain sections may require additional information or attachments, such as detailed explanations of revenue sources. Prepare these in advance.
Check deadlines: Timely filing is essential. Be aware of IRS deadlines to avoid penalties, and consider filing for an extension if necessary.
Consider professional assistance: If there are uncertainties about filling out the form, seeking guidance from a tax professional or legal expert can be beneficial.