What is Schedule B on a 990?
28 views | Last modified 4/10/2024 9:15:50 AM EST |

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

Schedule B is a Schedule of Contributors, every organization must fill out when they directly or indirectly received contributions valued $5,000 or more in the form of cash, non-cash, or any other securities during a tax year.  These are contributions, grants, bequests, devises, and gifts of money or property, whether or not for charitable purposes.  
 
Schedule B is filed in conjunction with Form 990, 990-EZ, or 990-PF and provides the names and addresses of contributors to the organization. If your organization doesn't meet the filing requirements of Schedule B, you are not required to attach a Schedule B along with your Form.  
 
Here's what you need to keep in mind when filling form 990 if your organization doesn't need to file Schedule B:

  • For 990-PF, make sure to check the box on Line 2 in Part I of the Form.  
  • For 990-EZ, make sure to check the box on line H of the form.
  • For 990, make sure to answer “No” on Part IV, line 2 of the form.

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