Understanding the difference between IRS 990 - Schedule G and IRS 990 - Schedule I

Last updated on Dec 8, 2025

What is IRS 990 - Schedule G?

IRS 990 - Schedule G is a supplemental form used by tax-exempt organizations to provide detailed information about their professional fundraising services. It is designed to offer transparency about how an organization raises funds and the costs associated with those fundraising efforts.

This schedule ensures that the IRS has a clearer picture of how organizations engage with fundraising professionals and the financial implications of these activities.

1.

You may need IRS 990 - Schedule G if:
2.

Your organization used professional fundraisers to solicit donations.
3.

You are required to report fundraising expenses and compensation paid to professional fundraisers.
4.

Your organization's total gross receipts are over $200,000 or total assets exceed $500,000.

Who needs to complete an IRS 990 - Schedule G?

Organizations that engage external fundraisers typically require completion of Schedule G.

1.

Typically required for:
2.

Tax-exempt organizations using professional fundraisers.
3.

Organizations that employ solicitors for cash or in-kind donations.
4.

Nonprofits with significant fundraising expenses or liabilities.
5.

Charitable organizations operating under state laws requiring such disclosures.

When is IRS 990 - Schedule G due?

The filing deadline for IRS 990 - Schedule G aligns with the main Form 990, which is generally due on the 15th day of the 5th month after the end of your organization's accounting period. For many nonprofits with a fiscal year ending December 31, this means a due date of May 15.

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What is IRS 990 - Schedule I?

IRS 990 - Schedule I focuses on donations received from individuals and foundations, specifically detailing contributions that exceed $100,000. It ensures that substantial gifts are accounted for accurately while offering a breakdown of the organization's funding sources.

The purpose of this schedule is to promote transparency regarding large donations and the organization's reliance on major funders.

1.

You may need IRS 990 - Schedule I if:
2.

Your organization receives a contribution over $100,000 from any individual or organization.
3.

You need to clarify the source of significant funding to maintain transparency.
4.

Your organization’s financial reporting includes information about large gifts and grants received.

Who needs to complete an IRS 990 - Schedule I?

Organizations receiving substantial contributions will typically need to fill out Schedule I.

1.

Typically required for:
2.

Nonprofits receiving significant contributions exceeding $100,000.
3.

Foundations and organizations that rely heavily on major donations for their funding.
4.

Charitable organizations maintaining compliance with financial disclosure requirements.
5.

Organizations needing to present detailed funding sources to stakeholders.

When is IRS 990 - Schedule I due?

Like Schedule G, IRS 990 - Schedule I is due at the same time as the main Form 990, which is usually on the 15th day of the 5th month after the organization's fiscal year-end. Therefore, for fiscal years ending December 31, the due date is the same: May 15.

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Key differences between IRS 990 - Schedule G and IRS 990 - Schedule I

While both Schedule G and Schedule I are supplements to the IRS 990, they cover different areas of fundraising and contributions.

1.

Main differences include:
2.

Schedule G addresses the use of professional fundraisers, while Schedule I focuses on large contributions from individuals or organizations.
3.

Schedule G requires disclosure of fundraising expenses, whereas Schedule I captures information about high-value donations.
4.

Organizations typically fill out Schedule G if they hire outside services, while Schedule I is filled out when significant donations are received.
5.

The thresholds for triggering each schedule are different; Schedule G is based on overall receipts and assets, whereas Schedule I is specifically for donations over $100,000.

Understanding potential penalties

Filing IRS forms incorrectly or late can lead to significant penalties, which may affect an organization's financial standing and reputation. It's crucial for nonprofits to file accurate tax returns on time to avoid complications.

Organizations that fail to file Schedule G or submit inaccurate information may face penalties starting at $20 per day for late filings, with a maximum of $10,000. If an organization does not file for three consecutive years, it risks losing its tax-exempt status.

Similar to Schedule G, penalties for not filing Schedule I can start at $20 per day, with a cap on penalties. Additionally, failure to disclose substantial donations can lead to increased scrutiny from the IRS, and potential threats to tax-exempt status may arise if mistakes are consistent.

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Author:

by Iryna Marchuk

Lead Writer/Blogs Manager at airSlate

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