Where do I report in-kind contributions on Form 990?

An in-kind contribution is a contribution of a good or service other than money or cash grants.

There are two types of in-kind donations:

• Donation of goods like equipment, inventory, medical supplies, food, etc.
• Donation of services like the use of facilities, advertising space, or professional services.

If your organization received any in-kind contributions for the tax year, it must report them on Form 990 Part VIII (Statement of Revenue), line 1g.