Should government grants be reported on 990 Schedule B?
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Last modified 6/23/2023 3:45:50 AM EST
Any organization that received grants from a governmental unit such as a subdivision, agency, department, county, parish, municipality, or other federal government sources, a state, or a foreign government source should report that information on their 990 forms and provide additional details about the grants on the Schedule B.
Generally, the grants received from the governmental units must be reported on the applicable 990 forms per the organization's gross receipts.
- Form 990 - Government grants and other payments should be reported as contributions on Form 990, Part VIII, Line 1e.
- Form 990-EZ - The organization must report any contributions such as gifts, grants, and bequests from individuals, trusts, businesses, estates, affiliates, foundations, public charities, and other tax-exempt organizations, as well as funds raised by a professional fundraiser from the outside on Form 990-EZ, Part I, Line 1.
- Form 990-PF - Enter the total of gross contributions, gifts, grants, and similar amounts received on Form 990-PF, Part I, Line 1.
Providing additional information about government grants on Schedule B
An organization that directly or indirectly received contributions valued at $5,000, or more than 2% of revenues in the form of cash, noncash, or any other securities during a tax year must complete and attach Schedule B along with its 990 return. Those organizations should provide detailed information about the government grants received on Schedule B attached.
Upload your government grants details in bulk with Tax990
When you file your 990 forms with us, you can bulk upload your contribution details (including government grants) using our Bulk Upload feature.