What is Form 990 Schedule A?
Form 990 Schedule A is known as the Public Charity Status and Public Support. Those individuals who gave a positive answer to the first line in Part 4 in Form 990 must fill in this schedule. Organizations that are the public charities and nonexempt charitable trusts must file this application. Check the information about the nonexempt charitable trusts in section 4947(a)(1).
What is Form 990 Schedule A for?
It may be applied for providing the required data about the statuses of public support and charity by the organizations that file Form 990 or 990-EZ and are treated as the charitable ones.
When is Form 990 Schedule A Due?
As far as this schedule is a part of Form 990 and 990-EZ, it must be sent by the due date of one of these two forms. It is the 15th day of every 5th month when the accounting period of organization ends. If this day falls on Sunday, Saturday or a national holiday, it is necessary to file the schedule on the next day.
Is Schedule A Form 990 Accompanied by Other Forms?
This schedule must be attached only to two forms. They are Form 990 that is known as the Return of Organization Exempt From Income Tax, and Form 990-EZ that is called the Short Form Return of Organization Exempt From Income Tax. Prepare one of these applications and attach Schedule A to it.
What Information do I Include in Form 990 Schedule A?
Generally, there are 6 parts. They are the following:
- Reasons for public charity status;
- Support schedule for organizations (public and total support, computation of public support percentage);
- Supporting organizations;
- Non-functionally integrated supporting organizations of type III;
- Additional information.
Where do I Send Form 990 Schedule A?
Send your completed schedule to the following address:
Department of the Treasury
The IRS Center
Ogden, UT 84201-0027