Who is required to file Form 990 Schedule A?
4.0k views |
Last modified 3/14/2023 9:11:20 AM EST |
990-PF 990-N 990-EZ 990 8868 1120-POL
Schedule A is generally used to report information about public charity status and public support. Organizations that need to report their public charity status and the public support are required to file and attach Schedule A along with its Form 990, Return of Organization Exempt from Income tax.
Here is the list of other organizations that must file Schedule A:
- Organizations under section 501(c)(3) which are public charities and aren't treated as private foundations. Some common examples for section 501(c)(3) organizations are Religious Organizations, Educational Organizations, Scientific and Literary Organizations, Amateur Athletic Organizations, Public Charities, Safety department organizations, International amateur sports competition, and Organizations involved in the prevention of cruelty to children, women, or animals.
- Organizations that claim section 501(c)(3) status with a 1023/1023-EZ application pending for approval.
- Organizations that are described in sections 501(e), 501(f), 501(j), 501(k), or 501(n).
- Nonexempt charitable trusts described in section 4947(a)(1) that aren’t treated as private foundations.
- Any organization filing Form 990 and answering "Yes" in Part IV, line 1 must attach Schedule A.
While filing Form 990 in Tax990 using the "Interview-Based" filing, schedule A will be automatically generated. In case if you opt to file your Form 990 using the "Form-Based" filing, then Schedule A will be made available to you depending upon the information you enter in your Form 990.