What should be listed as program service accomplishments in Form 990?
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Last modified 12/27/2023 8:35:06 AM EST |
Program service accomplishments are activities that are conducted by the organization which serves the organization's exempt purpose.
The organization's major program services conducted in the corresponding tax year in terms of the highest revenue should be reported on Forms 990 or 990-EZ (based on the gross receipts), and 990-PF (if it is a private foundation).
Examples of program service accomplishments include
- A section 501(c)(3) organization that performs charitable activities, College degree programs, Assistance for victims of natural disasters, or rehabilitation services to residents of a nursing home.
- A section 501(c)(5) labor union organization that engages in collective bargaining on behalf of its members.
- A section 501(c)(6) organization that holds meetings to discuss business issues with the employees.
- A section 501(c)(7) social club that provides recreational and dining facilities for members.
Reporting program service accomplishments in Form 990 and Form 990-EZ
The organizations are required to report three of their major program service accomplishments conducted in the corresponding tax year in Part III, Statement of Program Service Accomplishments of Form 990 and Form 990-EZ.
If the organization would like to list more than three program services, they can provide those details in ‘Other Program Services’ and attach Schedule O to describe those services.
The prior year's program services that were not reported to the IRS must also be detailed in the attached Schedule O.
Reporting program service accomplishments in Form 990-PF
In Form 990-PF, the organizations are required to report two of their two major program service accomplishments in Part VIII-B, Summary of program-related Investment.
They can mention the two largest program-related investments on lines 1 and 2, and on line 3, combine all other program-related investments and enter the total.
If it is necessary, attach a Schedule O listing the individual investments or groups of investments included.
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