Outline
The IRS Schedule A 990 and 990-EZ forms play a crucial role in the financial transparency of nonprofit organizations in the United States. These forms are designed to provide the Internal Revenue Service with detailed information about a nonprofit’s revenue, expenses, and activities, ensuring that these organizations comply with federal tax regulations. Nonprofits must file either the 990 or the 990-EZ, depending on their size and annual gross receipts. The Schedule A is particularly important as it allows organizations to report their public charity status, detailing the sources of their income and how they allocate funds. This helps the IRS determine whether the organization is fulfilling its mission and adhering to the requirements necessary to maintain tax-exempt status. Completing these forms accurately is essential, as they not only reflect the financial health of the organization but also influence public trust and donor confidence. Understanding the nuances of these forms can empower nonprofits to navigate their reporting obligations effectively while fostering accountability and transparency in their operations.
Sample - IRS Schedule A 990 or 990-EZ Form
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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7 |
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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12 |
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
14 |
Public support percentage for 2024 (line 6, column (f), divided by line 11, column (f)) . . . . |
14 |
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% |
15 |
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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% |
18 |
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
6
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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3
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 |
2 |
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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7 |
Recoveries of |
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8 |
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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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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6 |
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
Form Information
| Fact Name | Description |
|---|---|
| Purpose | The IRS Schedule A (Form 990 or 990-EZ) is used by tax-exempt organizations to provide information about their public charity status and to report their income and expenses. |
| Eligibility | Organizations that qualify as public charities under IRS rules typically use this form. Private foundations use a different form. |
| Filing Requirement | Most tax-exempt organizations must file Form 990 or 990-EZ annually, including Schedule A if they are classified as a public charity. |
| Public Support Test | Schedule A includes a public support test that helps determine whether an organization meets the requirements to be classified as a public charity. |
| State-Specific Forms | Some states have their own requirements for tax-exempt organizations. For example, California requires Form RRF-1, governed by California Nonprofit Corporation Law. |
| Due Date | Form 990 and Schedule A are typically due on the 15th day of the 5th month after the end of the organization's fiscal year. |
| Penalties for Non-Filing | Failing to file can result in penalties, including loss of tax-exempt status. Organizations may face fines for each month the form is overdue. |
Detailed Guide for Filling Out IRS Schedule A 990 or 990-EZ
After gathering the necessary information, you can begin filling out the IRS Schedule A 990 or 990-EZ form. This process requires attention to detail to ensure accuracy. Follow these steps carefully to complete the form.
- Start with the organization’s name and address at the top of the form.
- Provide the Employer Identification Number (EIN) in the designated field.
- Indicate the tax year for which you are filing the form.
- Complete Part I by answering questions about the organization’s mission and activities.
- In Part II, report the organization’s revenue and expenses, ensuring to categorize each item correctly.
- Fill out Part III, which includes details about the organization’s program services and accomplishments.
- Review Part IV for any additional information required about governance and management.
- In Part V, disclose any relationships with other organizations, if applicable.
- Sign and date the form at the bottom, ensuring that the person signing has the authority to do so.
- Make a copy of the completed form for your records before submitting it to the IRS.
Once the form is filled out, it is essential to review it for any errors or omissions. After ensuring everything is correct, submit the form to the IRS by the appropriate deadline.
Obtain Answers on IRS Schedule A 990 or 990-EZ
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What is IRS Schedule A for Form 990 or 990-EZ?
IRS Schedule A is a supplemental form that certain tax-exempt organizations must file with their annual Form 990 or Form 990-EZ. This schedule provides detailed information about the organization's public charity status and its qualifications for tax exemption. It helps the IRS determine whether an organization meets the requirements to maintain its tax-exempt status under Section 501(c)(3) of the Internal Revenue Code.
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Who needs to file Schedule A?
Generally, organizations that are classified as public charities must file Schedule A. This includes organizations that receive a significant portion of their income from the public, such as charitable contributions, government grants, or membership dues. Specifically, organizations that file Form 990 or 990-EZ and wish to demonstrate their public charity status must complete this schedule. Private foundations, on the other hand, do not need to file Schedule A.
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What information is required on Schedule A?
Schedule A requires organizations to provide various pieces of information, including:
- The organization’s public support test results.
- The sources of its income, detailing contributions and grants.
- Information about any activities that may affect its public charity status.
- Details on the organization's governing body and its members.
Completing this schedule accurately is crucial, as it ensures compliance with IRS regulations and helps maintain the organization's tax-exempt status.
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What happens if an organization fails to file Schedule A?
If an organization fails to file Schedule A when required, it risks losing its tax-exempt status. The IRS may impose penalties, which could include fines or the revocation of the organization’s tax-exempt status. Additionally, failure to file can lead to increased scrutiny from the IRS, which may result in audits or further investigations into the organization's financial practices.
Common mistakes
Filing the IRS Schedule A 990 or 990-EZ form can be a daunting task for many organizations. Mistakes made during this process can lead to significant consequences, including penalties and delays in processing. One common error occurs when organizations fail to provide accurate financial information. Inaccurate figures can misrepresent an organization’s financial health and may raise red flags for the IRS. Ensuring that all financial data is current and correctly calculated is essential for compliance.
Another frequent mistake involves neglecting to report all required activities. Organizations must disclose their primary activities and any changes that have occurred during the tax year. Omitting this information can lead to misunderstandings about the organization’s mission and operations. To avoid this, it is crucial to review the guidelines carefully and ensure that all activities are accounted for.
Many organizations also struggle with the proper classification of expenses. Misclassifying expenses can distort the financial picture presented in the form. For instance, failing to differentiate between program expenses and administrative costs can result in a misleading representation of how funds are utilized. Organizations should take the time to categorize expenses accurately to reflect their financial practices appropriately.
Additionally, organizations sometimes overlook the importance of signatures. Both the preparer and an authorized individual must sign the form. Without these signatures, the IRS may reject the submission. This simple oversight can cause delays and additional work. Therefore, it is vital to double-check that all necessary signatures are included before submission.
Lastly, many organizations underestimate the value of thorough documentation. Supporting documents, such as financial statements and meeting minutes, should accompany the form to provide context and clarity. Failing to include this documentation can lead to questions from the IRS and may complicate the review process. Keeping meticulous records can help organizations avoid unnecessary scrutiny and ensure a smoother filing experience.
Documents used along the form
The IRS Schedule A (Form 990 or 990-EZ) is an essential document for tax-exempt organizations, providing detailed information about their public charity status and financial activities. Alongside this form, several other documents are commonly used to ensure compliance and transparency. Below is a list of these important forms and documents, each playing a vital role in the reporting process.
- Form 990: This is the annual information return that tax-exempt organizations must file. It provides a comprehensive overview of the organization's financial activities, governance, and compliance with tax laws.
- Form 990-EZ: This is a shorter version of Form 990, designed for smaller organizations with gross receipts under a certain threshold. It simplifies the reporting process while still providing essential financial information.
- Form 1023: This application for tax-exempt status is submitted to the IRS by organizations seeking recognition as a 501(c)(3) charity. It includes details about the organization's structure, purpose, and activities.
- Form 1024: Similar to Form 1023, this application is used by organizations seeking recognition under other sections of the Internal Revenue Code, such as 501(c)(4) or 501(c)(6).
- Schedule B: This schedule is attached to Form 990 and requires organizations to report their significant contributors. It helps ensure transparency regarding funding sources.
- Schedule C: This schedule is used to report lobbying activities and political expenditures. It is crucial for organizations involved in advocacy to disclose their efforts in these areas.
- Schedule D: This schedule provides a detailed account of an organization’s financial statements, including its balance sheet and revenue sources. It offers insight into the organization’s financial health.
- Schedule G: This schedule is necessary for organizations that employ professional fundraisers. It details the fundraising activities and the compensation paid to these professionals.
- Form 990-T: This form is used to report unrelated business income. Organizations that earn income from activities not substantially related to their exempt purpose must file this form.
- State Charitable Registration Forms: Many states require tax-exempt organizations to register before soliciting donations. These forms vary by state and ensure compliance with local regulations.
Each of these documents serves a specific purpose in the broader context of tax compliance and transparency for tax-exempt organizations. Understanding and properly managing these forms can significantly enhance an organization's accountability and public trust.
Similar forms
The IRS Schedule A 990 or 990-EZ form is essential for tax-exempt organizations to report their financial activities. Here are nine other documents that share similarities with this form:
- Form 1023: This is the application for tax-exempt status. Like Schedule A, it requires detailed financial information and organizational structure.
- Form 990-N: This is a simpler version for smaller organizations. It also reports basic financial data, similar to the summary nature of Schedule A.
- Form 990-T: This form is for unrelated business income tax. It shares the requirement for financial disclosures, much like Schedule A.
- Form 941: This is the employer's quarterly tax return. It includes payroll information, which is also relevant for understanding an organization’s financial health.
- Form W-2: This document reports wages paid to employees. It provides a snapshot of an organization’s compensation practices, akin to the personnel data in Schedule A.
- Form 1099: This form is used to report income other than wages. It helps in tracking payments to contractors, similar to how Schedule A tracks expenses.
- Form 990-PF: This is specifically for private foundations. It requires similar financial disclosures and governance details as Schedule A.
- Form 5500: This is an annual report for employee benefit plans. It contains financial information that can be compared to the financial data in Schedule A.
- State Charitable Registration Forms: Many states require organizations to register and report similar financial information, reflecting the transparency goals of Schedule A.
Dos and Don'ts
When filling out the IRS Schedule A 990 or 990-EZ form, it's important to approach the process with care. Here’s a list of what you should and shouldn’t do to ensure accuracy and compliance.
- Do review the instructions carefully before you begin. Understanding the requirements can save you time and prevent mistakes.
- Do keep detailed records of your organization’s activities and finances. Good documentation supports your claims and can be invaluable if questions arise later.
- Don’t rush through the form. Take your time to fill it out completely and accurately. Missing information can lead to delays or penalties.
- Don’t ignore the deadlines. Submit your form on time to avoid late fees and maintain your organization’s good standing with the IRS.
By following these guidelines, you can navigate the process with greater ease and confidence.
Misconceptions
Many individuals and organizations have misunderstandings about the IRS Schedule A 990 and 990-EZ forms. Here are nine common misconceptions:
- Only large organizations need to file these forms. Many small organizations, especially those with gross receipts under $200,000, are also required to file.
- Schedule A is only for non-profits. While primarily used by non-profit organizations, other entities may also need to file if they meet certain criteria.
- Filing Schedule A guarantees tax-exempt status. Filing does not automatically grant tax-exempt status; organizations must apply and be approved by the IRS.
- All organizations must use the 990 form. Some smaller organizations can use the 990-EZ form, which is shorter and simpler.
- Schedule A is optional. For many organizations, filing Schedule A is mandatory to comply with IRS regulations.
- Filing late incurs no penalties. Late filings can result in significant penalties, affecting the organization’s tax-exempt status.
- All information on the forms is confidential. Certain information is public, and anyone can access the filed forms.
- Once filed, the information is never updated. Organizations must update their information annually, reflecting any changes in operations or finances.
- Assistance is not available for completing the forms. Many resources, including IRS publications and professional advisors, can help organizations navigate the filing process.
Understanding these misconceptions can help ensure compliance and maintain good standing with the IRS.
Key takeaways
When it comes to filing IRS Schedule A as part of Form 990 or 990-EZ, there are several important points to keep in mind. This form is primarily used by tax-exempt organizations to provide information about their public charity status and to demonstrate compliance with the IRS regulations. Here are some key takeaways:
- Understand the Purpose: Schedule A helps determine whether your organization qualifies as a public charity or a private foundation.
- Eligibility Criteria: Familiarize yourself with the different tests for public charity status, such as the 33% support test and the 10% facts and circumstances test.
- Accurate Record Keeping: Maintain thorough records of your contributions and activities. This will support your claims and provide necessary documentation if needed.
- Complete All Sections: Ensure that every applicable section of Schedule A is filled out. Incomplete forms can lead to delays or penalties.
- Review the Instructions: The IRS provides detailed instructions for filling out Schedule A. Take the time to read these carefully to avoid common pitfalls.
- Filing Deadlines: Be aware of the filing deadlines for Form 990 or 990-EZ, as late submissions can result in fines or loss of tax-exempt status.
- Seek Professional Help: If you find the process overwhelming, consider consulting a tax professional who specializes in nonprofit organizations to ensure compliance.
By keeping these takeaways in mind, you can navigate the complexities of Schedule A with greater confidence and ensure that your organization maintains its tax-exempt status effectively.