What type of contributions to be reported in Form 990-EZ?
5.6k views |Last modified 10/22/2024 8:19:01 AM EST |

Applicable To
990-PF 990-N 990-EZ 990 8868 1120-POL

Here is the list of contributions that must be listed under Line 1, Part I, Revenue, Expenses, and Changes in Net Assets or Fund Balances of Form 990-EZ

  1. Contributions received from various fundraising events and activities. Dinners, door-to-door sales of merchandise, carnivals, and bingo games are some of the common examples of fundraising activities.
  2. Contributions received in the form of membership dues.
  3. Contributions received in the form of grants. Grants such received encourages the filing organizations to continue with their programs or activities.
  4. Contributions or grants received from governmental units
  5. Contributions received from other fundraising organizations. These contributions are made indirectly by the public through solicitation campaigns of federated fundraising agencies
  6. Contributions received from associated organizations. It includes the parent, subordinate, or any other organization with the same parent as the filing organization.
  7. Contributions received from commercial co-ventures. This type of contribution is generally received by allowing Donors or an individual to use the organization's name in a sales promotion campaign, such as where the outside organization agrees to contribute 2% of all sales proceeds to the filing organization.

Reporting Contributions Received (Interview-Based Filing)

On the Contributions, Gifts & Grants page, answer the questions regarding the contributions and grants the organization received through fundraising or any other events.

Reporting Contributions Received (Form-Based Filing)

To report the contributions received by your organization using our form-based filing, please go to Part I, Revenue, Expenses, and Changes in Net Assets or Fund Balances. Then, in line 1, enter the Contributions, gifts, grants, and similar amounts received by your organization.

Was this helpful? Yes No

Tax990 Support

Need more help?

Get in touch with our dedicated support team Contact Us