Schedule A (990 Form)

What is Schedule A (990 Form)?

Schedule A (990 Form) is a document used by non-profit organizations in the United States to provide information about their public charity status and certain activities they engage in. It is an attachment to the annual informational tax return, Form 990, which is filed with the Internal Revenue Service (IRS). This schedule helps organizations demonstrate their eligibility for tax-exempt status and provides transparency to the public regarding their finances and operations.

What are the types of Schedule A (990 Form)?

There are two types of Schedule A (990 Form) based on the level of public support received by a non-profit organization: 1. Schedule A - Organizations Exempt Under Section 501(c)(3): This type is for public charities and private foundations that meet the criteria for exemption under section 501(c)(3) of the Internal Revenue Code. These organizations rely on public support for their operations and derive a significant portion of their income from contributions, grants, and government funding. 2. Schedule A - Organizations Described in Section 170(b)(1)(A)(vi): This type is for supporting organizations that are not public charities but are organized and operated exclusively for the benefit of specific public charities. They must meet certain requirements to qualify for this designation.

Schedule A - Organizations Exempt Under Section 501(c)(3)
Schedule A - Organizations Described in Section 170(b)(1)(A)(vi)

How to complete Schedule A (990 Form)

Completing Schedule A (990 Form) requires careful attention to detail and accurate reporting. Here are the steps to help you complete this form: 1. Obtain the latest version of Schedule A (990 Form) from the IRS website or reliable sources. 2. Provide the basic information about your organization, such as its name, address, and Employer Identification Number (EIN). 3. Determine the type of Schedule A that applies to your organization (either 501(c)(3) or 170(b)(1)(A)(vi)) and complete the corresponding section. 4. Fill in the details about your organization's public support, including contributions, grants, and government funding. 5. Provide information about your organization's activities and accomplishments during the tax year. 6. Attach any required supporting documents and explanations. 7. Review the completed form for accuracy and make any necessary corrections. 8. Sign and date the form before submitting it along with your Form 990 to the IRS.

01
Obtain the latest version of Schedule A (990 Form)
02
Provide basic information about your organization
03
Determine the type of Schedule A that applies to your organization
04
Fill in the details about your organization's public support
05
Provide information about your organization's activities and accomplishments
06
Attach any required supporting documents
07
Review and make any necessary corrections
08
Sign and date the form before submitting

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Video Tutorial How to Fill Out Schedule A (990 Form)

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Questions & answers

Form 990-EZ can be filed either via mail or electronically for an additional year. After this period you must file electronically. Forms 990-T and 4720 are both required to be filed electronically under the new law, but physical forms will still be accepted while the IRS works to convert them to electronic format.
Section 501(c)(3) organizations such as public charities and nonexempt charitable trusts not treated as private foundations must attach Schedule A to their 990 and 990-EZ returns. Organizations described in sections 501(e), 501(f), 501(j), 501(k), or 501(n) should file Schedule A as well.
For tax years ending before July 31, 2021, the IRS will accept either paper or electronic filing of Form 990-EZ, Short Form Return of Organization Exempt from Income Tax. For tax years ending July 31, 2021, and later, Forms 990-EZ must be filed electronically.
Nonprofit Organizations use schedule B to provide additional information on contributions reported on Form 990, 990-EZ, and 990-PF. Eventually, a Non Profit Organization must file Schedule B with Form 990 if it receives contributions of the greater of $5,000 or more than 2% of revenues from any one contributor.
0:15 2:31 Learn How to Fill the Form 990 Return of Organization Exempt - YouTube YouTube Start of suggested clip End of suggested clip Report all revenue your organization has received over the past tax year and the current tax yearMoreReport all revenue your organization has received over the past tax year and the current tax year you are reporting. Next report all expenses the organization has incurred during both the previous.
Contributions. Contributions reportable on Schedule B (Form 990) are contributions, grants, bequests, devises, and gifts of money or property, whether or not for charitable purposes. For example, political contributions to section 527 political organizations are included.