Are in-kind services reported on 990?
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Last modified 3/14/2023 7:02:10 AM EST
Applicable To
990-PF
990-N
990-EZ
990
8868
1120-POL
No. In-kind donations of services are not reported on Form 990, but the value of those services are shown as reconciled items on Form 990.
However, in-kind contributions of property (but not of services) should be reported in Form 990 Part VIII, line 1g, line 1 of Parts II and III of Schedule A, in Part II of Schedule B, and column (c) of Schedule M, if applicable.