Fill in a Valid IRS Schedule A 990 or 990-EZ Template

The IRS Schedule A 990 or 990-EZ form is a crucial document that nonprofit organizations use to provide detailed information about their financial activities. This form helps the IRS determine whether an organization qualifies for tax-exempt status and ensures transparency in charitable operations. Understanding how to fill out this form correctly is essential for maintaining compliance and supporting your organization’s mission.

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Fill in a Valid IRS Schedule A 990 or 990-EZ Template

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The IRS Schedule A, attached to Form 990 or 990-EZ, serves as a crucial document for tax-exempt organizations, enabling them to report their public charity status and demonstrate compliance with federal regulations. This form is essential for organizations seeking to maintain their tax-exempt status, as it provides detailed information about the organization’s public support, revenue sources, and activities. By requiring organizations to disclose their financial information and operational details, Schedule A helps ensure transparency and accountability in the nonprofit sector. Organizations must carefully navigate the requirements of this form, as it assesses their eligibility for certain tax benefits and outlines the thresholds for public support tests. Additionally, the form includes specific sections that address contributions, grants, and fundraising efforts, allowing the IRS to evaluate how well an organization meets the criteria for public charity classification. The completion of Schedule A is not merely a bureaucratic step; it plays a vital role in fostering trust between nonprofits and the communities they serve.

IRS Schedule A 990 or 990-EZ Example

SCHEDULE A	Public Charity Status and Public Support	OMB No. 1545-0047

		2024
(Form 990)	Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.

Department of the Treasury	Attach to Form 990 or Form 990-EZ.	Open to Public

Internal Revenue Service	Go to www.irs.gov/Form990 for instructions and the latest information.	Inspection

Name of the organization	Employer identification number

Part I Reason for Public Charity Status. (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital’s name, city, and state:

5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

9 An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university:

An organization that normally receives (1) more than 331/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

e Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

f Enter the number of supported organizations . . . . . . . . . . . . . . . . . . . . . .

gProvide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iii) Type of organization	(iv) Is the organization		(v) Amount of monetary	(vi) Amount of
		(described on lines 1–10	listed in your governing		support (see	other support (see
		above (see instructions))	document?		instructions)	instructions)

			Yes	No

(A)

(B)

(C)

(D)

(E)

Total

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2024

Page 2

Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)

1Gifts, grants, contributions, and membership fees received. (Do not include any “unusual grants.”) . . .

2Tax revenues levied for the organization’s benefit and either paid

to or expended on its behalf . . .

3The value of services or facilities furnished by a governmental unit to the organization without charge . . . .

4 Total. Add lines 1 through 3 . . .

5The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) . . . .

6Public support. Subtract line 5 from line 4

Section B. Total Support

(a)2020

(b)2021

(d)2023

(e)2024

(f)Total

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
7	Amounts from line 4
8	Gross income from interest, dividends,
	payments received on securities loans,
	rents, royalties, and income from
	similar sources

9Net income from unrelated business activities, whether or not the business is regularly carried on . . . . . .

10Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) . . . . . . .

11	Total support. Add lines 7 through 10
12	Gross receipts from related activities, etc.		(see instructions)	12

13First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3)

organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . .

Section C. Computation of Public Support Percentage

14	Public support percentage for 2024 (line 6, column (f), divided by line 11, column (f)) . . . .	14	%
15	Public support percentage from 2023 Schedule A, Part II, line 14	15	%
16a	331/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33	1/3% or more, check this
	box and stop here. The organization qualifies as a publicly supported organization

b331/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 331/3% or more, check

this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . .

17a 10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported

organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Schedule A (Form 990) 2024

Page 3

Part III Support Schedule for Organizations Described in Section 509(a)(2)

(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)

1Gifts, grants, contributions, and membership fees received. (Do not include any “unusual grants.”)

2Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization’s tax-exempt purpose . . .

3Gross receipts from activities that are not an unrelated trade or business under section 513

4Tax revenues levied for the

organization’s benefit and either paid to or expended on its behalf . . .

5The value of services or facilities furnished by a governmental unit to the organization without charge . . . .

6Total. Add lines 1 through 5 . . . .

7a Amounts included on lines 1, 2, and 3

received from disqualified persons .

bAmounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year

c Add lines 7a and 7b . . . . . .

8Public support. (Subtract line 7c from line 6.) . . . . . . . . . . .

Section B. Total Support

(a)2020

(b)2021

(d)2023

(e)2024

(f)Total

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
9	Amounts from line 6
10a	Gross income from interest, dividends,
	payments received on securities loans, rents,
	royalties, and income from similar sources

bUnrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 . . . .

c Add lines 10a and 10b . . . . .

11Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on

12Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) . . . . . . .

13Total support. (Add lines 9, 10c, 11, and 12.) . . . . . . . . . .

14First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3)

organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . .

Section C. Computation of Public Support Percentage

15	Public support percentage for 2024 (line 8, column (f), divided by line 13, column (f))
16	Public support percentage from 2023 Schedule A, Part III, line 15

Section D. Computation of Investment Income Percentage

17	Investment income percentage for 2024 (line 10c, column (f), divided by line 13, column (f)) . . .	17	%
18	Investment income percentage from 2023 Schedule A, Part III, line 17	18	%
19a	331/3% support tests—2024. If the organization did not check the box on line 14, and line 15 is more than 331/3%, and line
	17 is not more than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization . .

b331/3% support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 331/3%, and

line 18 is not more than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization .

20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .

Schedule A (Form 990) 2024

Schedule A (Form 990) 2024Page 4

Part IV Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

1Are all of the organization’s supported organizations listed by name in the organization’s governing documents? If “No,” describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain.

2Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If “Yes,” explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If “Yes,” answer lines 3b and 3c below.

bDid the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If “Yes,” describe in Part VI when and how the organization made the determination.

cDid the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If “Yes,” explain in Part VI what controls the organization put in place to ensure such use.

4a Was any supported organization not organized in the United States (“foreign supported organization”)? If “Yes,” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

bDid the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

cDid the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

5a Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action;

(iii)the authority under the organization’s organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

bType I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization’s organizing document?

cSubstitutions only. Was the substitution the result of an event beyond the organization’s control?

6Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

7Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990).

8Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

9a Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

bDid one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

cDid a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

bDid the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.)

Yes No

10a

10b

Schedule A (Form 990) 2024

Schedule A (Form 990) 2024		Page 5
Part IV	Supporting Organizations (continued)

11Has the organization accepted a gift or contribution from any of the following persons?

aA person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

bA family member of a person described on line 11a above?

cA 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to line 11a, 11b, or 11c, provide detail in Part VI.

Section B. Type I Supporting Organizations

Yes No

11a

11b

11c

1Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s officers, directors, or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

2Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes No

1Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes No

1Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

2Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s), or (ii) serving on the governing body of a supported organization? If “No,” explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

3By reason of the relationship described on line 2, above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If “Yes,” describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally Integrated Supporting Organizations

Yes No

1Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions).

a The organization satisfied the Activities Test. Complete line 2 below.

b The organization is the parent of each of its supported organizations. Complete line 3 below.

c The organization supported a governmental entity. Describe in Part VI how you supported a governmental entity (see instructions).

2 Activities Test. Answer lines 2a and 2b below.

Yes No

aDid substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If “Yes,” then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined

that these activities constituted substantially all of its activities.

bDid the activities described on line 2a, above, constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If “Yes,” explain in Part VI the reasons for the organization’s position that its supported organization(s) would

have engaged in these activities but for the organization’s involvement.

3Parent of Supported Organizations. Answer lines 3a and 3b below.

aDid the organization have the power to regularly appoint or elect a majority of the officers, directors, or

trustees of each of the supported organizations? If “Yes” or “No,” provide details in Part VI.		3a
b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each
of its supported organizations? If “Yes,” describe in Part VI the role played by the organization in this regard.		3b

Schedule A (Form 990) 2024

Schedule A (Form 990) 2024		Page 6
Part V	Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

Section A—Adjusted Net Income		(A) Prior Year	(B) Current Year
Section A—Adjusted Net Income		(A) Prior Year	(optional)
			(optional)

1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3.	4
5	Depreciation and depletion	5

6Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of

	property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6, and 7 from line 4)	8
Section B—Minimum Asset Amount		(A) Prior Year	(B) Current Year
Section B—Minimum Asset Amount		(A) Prior Year	(optional)
			(optional)

1Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):

a	Average monthly value of securities	1a
b Average monthly cash balances		1b
c	Fair market value of other non-exempt-use assets	1c
d Total (add lines 1a, 1b, and 1c)		1d

eDiscount claimed for blockage or other factors (explain in detail in Part VI):

2	Acquisition indebtedness applicable to non-exempt-use assets	2
3	Subtract line 2 from line 1d.	3

4Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount,

	see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035.	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8
Section C—Distributable Amount			Current Year

1	Adjusted net income for prior year (from Section A, line 8, column A)	1
2	Enter 0.85 of line 1.	2
3	Minimum asset amount for prior year (from Section B, line 8, column A)	3
4	Enter greater of line 2 or line 3.	4
5	Income tax imposed in prior year	5

6Distributable Amount. Subtract line 5 from line 4, unless subject to

emergency temporary reduction (see instructions).

7 Check here if the current year is the organization’s first as a non-functionally integrated Type III supporting organization (see instructions).

Schedule A (Form 990) 2024

Schedule A (Form 990) 2024							Page 7
Part V		Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)
Section D—Distributions							Current Year

1	Amounts paid to supported organizations to accomplish exempt purposes					1
2	Amounts paid to perform activity that directly furthers exempt purposes of supported
	organizations, in excess of income from activity					2
3	Administrative expenses paid to accomplish exempt purposes of supported organizations					3
4	Amounts paid to acquire exempt-use assets					4
5	Qualified set-aside amounts (prior IRS approval required—provide details in Part VI)					5
6	Other distributions (describe in Part VI). See instructions.					6
7	Total annual distributions. Add lines 1 through 6.					7
8	Distributions to attentive supported organizations to which the organization is responsive
	(provide details in Part VI). See instructions.					8
9	Distributable amount for 2024 from Section C, line 6					9
10	Line 8 amount divided by line 9 amount					10
				(i)	(ii)		(iii)
Section E—Distribution Allocations			(see instructions)	(i)	Underdistributions		Distributable
Section E—Distribution Allocations			(see instructions)	Excess Distributions	Underdistributions		Distributable
					Pre-2024		Amount for 2024
1	Distributable amount for 2024 from Section C, line 6
2	Underdistributions, if any, for years prior to 2024
	(reasonable cause required—explain in Part VI). See
	instructions.
3	Excess distributions carryover, if any, to 2024
a	From 2019
b	From 2020
c	From 2021
d	From 2022
e	From 2023
f	Total of lines 3a through 3e
g	Applied to underdistributions of prior years
h	Applied to 2024 distributable amount
i	Carryover from 2019 not applied (see instructions)
j	Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4	Distributions for 2024 from
	Section D, line 7:		$
a	Applied to underdistributions of prior years
b	Applied to 2024 distributable amount
c	Remainder. Subtract lines 4a and 4b from line 4.
5	Remaining underdistributions for years prior to 2024, if
	any. Subtract lines 3g and 4a from line 2. For result
	greater than zero, explain in Part VI. See instructions.
6	Remaining underdistributions for 2024. Subtract lines 3h
	and 4b from line 1. For result greater than zero, explain in
	Part VI. See instructions.
7	Excess distributions carryover to 2025. Add lines 3j
	and 4c.
8	Breakdown of line 7:
a	Excess from 2020 . . .
b	Excess from 2021 . . .
c	Excess from 2022 . . .
d	Excess from 2023 . . .
e	Excess from 2024 . . .

Schedule A (Form 990) 2024

Schedule A (Form 990) 2024		Page 8
Part VI	Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part
	III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section
	B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b,
	3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E,
	lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.)

Schedule A (Form 990) 2024

Click for IRS Schedule A 990 or 990-EZ File

File Breakdown

Fact Name	Description
Purpose	The IRS Schedule A 990 and 990-EZ forms are used by tax-exempt organizations to provide information about their activities, finances, and governance.
Filing Requirement	Organizations with gross receipts of $200,000 or more, or total assets of $500,000 or more, must file Form 990. Smaller organizations may file Form 990-EZ.
State-Specific Requirements	Many states require organizations to file additional forms based on their specific laws governing charitable organizations. For example, California requires Form RRF-1.
Public Disclosure	Both forms are public documents. This means that anyone can request to see them, promoting transparency in the operations of tax-exempt organizations.

Guide to Using IRS Schedule A 990 or 990-EZ

Filling out the IRS Schedule A 990 or 990-EZ form requires careful attention to detail. This form is essential for certain tax-exempt organizations to provide information about their activities and finances. Follow these steps to complete the form accurately.

Gather necessary documents. Collect financial statements, previous tax returns, and any relevant records.
Identify the correct form. Determine whether to use the 990 or 990-EZ based on your organization’s revenue and activities.
Fill out the organization’s name, address, and Employer Identification Number (EIN) at the top of the form.
Complete Part I, which includes basic information about the organization, such as its mission and activities.
Proceed to Part II, where you will report revenue. Enter amounts from various sources, including donations and grants.
Complete Part III, detailing expenses. Include all operational costs, such as salaries, rent, and program expenses.
Fill out Part IV, which requires a summary of the organization’s net assets or fund balances.
Review the form for accuracy. Ensure all figures are correct and that no sections are left blank.
Sign and date the form. The form must be signed by an authorized individual, such as the president or treasurer.
Submit the form by the appropriate deadline. Check the IRS website for specific submission dates and methods.

Get Answers on IRS Schedule A 990 or 990-EZ

What is the IRS Schedule A 990 or 990-EZ form?

The IRS Schedule A form is used by tax-exempt organizations to provide detailed information about their charitable activities. Organizations that are recognized as 501(c)(3) must file this form along with their annual Form 990 or Form 990-EZ. This schedule helps the IRS determine whether the organization is complying with tax regulations and maintaining its tax-exempt status.

Who needs to file Schedule A?

Generally, any organization that qualifies as a public charity under section 501(c)(3) must file Schedule A. This includes:

Organizations that receive a significant portion of their income from the public.
Organizations that operate for charitable, educational, religious, or scientific purposes.
Organizations that are not classified as private foundations.

Even if your organization has low income, if you are a 501(c)(3) public charity, you still need to file this schedule.

What information is required on Schedule A?

Schedule A requires various pieces of information, including:

Details about the organization’s public support, including contributions and grants.
Information on the organization’s activities and programs.
Financial data that shows how funds are used to support charitable purposes.

This information helps the IRS assess the organization’s compliance with the rules governing public charities.

What are the consequences of not filing Schedule A?

Failing to file Schedule A can lead to serious consequences. The IRS may impose penalties, which can include:

Loss of tax-exempt status, meaning the organization would have to pay taxes.
Monetary fines for late or non-filing.
Increased scrutiny from the IRS, potentially leading to audits.

To avoid these issues, it’s crucial to file Schedule A on time and ensure that all information is accurate.

Common mistakes

Filling out the IRS Schedule A for Form 990 or 990-EZ can be a daunting task for many. One common mistake is failing to include all required information. Organizations often overlook specific details about their activities or financials, which can lead to incomplete submissions. It's essential to double-check that all sections are filled out accurately and completely.

Another frequent error is miscalculating the organization's public support percentage. This percentage is crucial for determining whether an organization qualifies as a public charity. A simple math error can result in an incorrect classification, which may affect tax-exempt status. Take the time to verify calculations and ensure they align with the supporting documentation.

Many organizations also neglect to provide adequate documentation for contributions. When reporting donations, it's vital to maintain records that substantiate the amounts listed. This includes receipts, bank statements, and letters from donors. Without proper documentation, claims may be questioned by the IRS.

In some cases, organizations fail to report all sources of income. Even small amounts can add up, and all income streams must be disclosed to provide a complete financial picture. Missing out on reporting certain income can lead to discrepancies that may trigger audits or penalties.

Another mistake is not updating the organization's mission statement. The mission statement should reflect the current goals and activities of the organization. Failing to update this information can mislead the IRS about the organization's purpose and operations.

Many individuals also overlook the importance of signatures. The forms must be signed by an authorized person, and missing signatures can delay processing or result in rejection. Ensure that the appropriate individuals review and sign the forms before submission.

Some organizations may mistakenly classify their expenses. Properly categorizing expenses is essential for accurate reporting. Misclassifying expenses can distort financial statements and affect the overall assessment of the organization’s financial health.

Another common error involves incorrect or outdated contact information. Providing accurate contact details is crucial for communication with the IRS. If the organization changes its address or phone number, it’s important to update this information on the form.

Additionally, organizations sometimes fail to adhere to deadlines. Submitting forms late can result in penalties and interest charges. Mark important dates on the calendar and plan ahead to ensure timely filing.

Finally, many individuals do not seek help when needed. While some may feel confident in their ability to fill out the forms, consulting with a tax professional or accountant can provide valuable insights. They can help navigate complexities and ensure compliance with IRS regulations.

Documents used along the form

The IRS Schedule A 990 and 990-EZ forms are essential for tax-exempt organizations, providing detailed financial information and demonstrating compliance with federal regulations. Alongside these forms, several other documents are often required or beneficial for a complete understanding of an organization's financial health and operations. Below is a list of these documents, each described briefly.

Form 990: This is the annual information return that most tax-exempt organizations must file. It provides a comprehensive overview of the organization's finances, governance, and activities.
Form 990-T: If an organization earns income from activities unrelated to its exempt purpose, it must file this form to report and pay tax on that income.
Form 1023: This application for tax-exempt status is filed by organizations seeking recognition under Section 501(c)(3) of the Internal Revenue Code. It includes detailed information about the organization's structure and purpose.
Form 1024: Similar to Form 1023, this application is used by organizations seeking recognition of exemption under other sections of the Internal Revenue Code, such as 501(c)(4) or 501(c)(6).
Form 990-PF: Private foundations use this form to report their financial activities, including income, expenses, and distributions to charitable organizations.
Schedule B: This schedule accompanies Form 990 and requires organizations to disclose their significant contributors, providing transparency about funding sources.
Schedule C: Organizations use this schedule to report lobbying activities and political expenditures, ensuring compliance with regulations governing these activities.
Schedule D: This schedule provides additional information about an organization’s financial statements, including details about its assets, liabilities, and net assets.
Schedule G: This schedule is specifically for organizations that conduct fundraising activities. It details the organization's fundraising events and related expenses.
Form 990-EZ: Smaller organizations with less complex financial situations may use this shorter version of Form 990 to report their financial information.

These documents collectively help illustrate an organization's financial position and compliance with tax regulations. They provide transparency to stakeholders, including donors, members, and the public, about how an organization operates and manages its resources.

Similar forms

The IRS Schedule A (Form 990 or 990-EZ) is an important document for tax-exempt organizations, providing essential information about their operations and financial status. Several other forms and documents share similarities with Schedule A in purpose or structure. Here are seven such documents:

Form 990: This is the main annual reporting form for tax-exempt organizations. Like Schedule A, it provides detailed financial information, governance, and compliance data.
Form 990-EZ: A shorter version of Form 990, this form is used by smaller organizations. It shares the same purpose of reporting financial activities and compliance, making it similar to Schedule A.
Form 1023: This application for tax-exempt status includes detailed information about an organization’s structure and programs. It is similar to Schedule A in that it provides insight into the organization’s mission and activities.
Form 1024: Used by organizations seeking recognition of exemption under Section 501(a), this form requires information about the organization’s structure and operations, much like Schedule A does for existing tax-exempt organizations.
Form 990-T: This form is used to report unrelated business income tax (UBIT). While its focus is different, it still requires detailed financial reporting, similar to the requirements of Schedule A.
Form 990-PF: Private foundations use this form to report their financial activities. Like Schedule A, it provides transparency about the foundation’s operations and compliance with tax laws.
Form 5500: This form is used to report information about employee benefit plans. It shares similarities with Schedule A in its requirement for detailed financial reporting and compliance data.

Dos and Don'ts

When filling out the IRS Schedule A 990 or 990-EZ form, there are important guidelines to follow. Here are four things to do and not do:

Do: Ensure all information is accurate and complete. Double-check figures and descriptions to avoid errors.
Do: Use the most recent version of the form. Tax laws and requirements can change, so it is essential to have the latest form.
Do: Keep copies of all submitted documents. Retaining records can help if questions arise in the future.
Do: Seek assistance if needed. Consulting a tax professional can provide clarity on complex areas.

Don't: Leave any fields blank. If a section does not apply, indicate that with "N/A" to show that it was considered.
Don't: Ignore deadlines. Timely submission is crucial to avoid penalties.
Don't: Assume prior years' information is still valid. Each year may have different requirements or changes in circumstances.
Don't: Provide misleading or incomplete information. Transparency is essential for compliance and integrity.

Misconceptions

Many people have misunderstandings about the IRS Schedule A 990 and 990-EZ forms. Here are five common misconceptions:

Only large organizations need to file these forms. This is not true. Smaller nonprofits may also need to file Schedule A, depending on their income and activities.
Schedule A is only for tax-exempt organizations. While it is primarily used by tax-exempt organizations, some organizations that are not tax-exempt may still need to file it for other reporting purposes.
Filing Schedule A guarantees tax-exempt status. Filing the form does not automatically grant tax-exempt status. Organizations must meet specific requirements set by the IRS to obtain this status.
All organizations can use the 990-EZ form. The 990-EZ form is only for organizations with gross receipts under a certain threshold. Larger organizations must use the full 990 form.
Once filed, the information on Schedule A is not public. This is a misconception. The information submitted is generally available to the public, which promotes transparency in nonprofit operations.

Understanding these misconceptions can help organizations better navigate their filing requirements and maintain compliance with IRS regulations.

Key takeaways

Filling out the IRS Schedule A 990 or 990-EZ form is essential for many organizations seeking tax-exempt status. Understanding the key components of these forms can help ensure compliance and proper reporting. Here are some important takeaways:

Eligibility: Not all organizations are required to file Schedule A. Determine if your organization qualifies based on its size and type.
Purpose: Schedule A is used to provide information about an organization’s public charity status and to demonstrate compliance with IRS requirements.
Form Differences: Understand the differences between Form 990 and Form 990-EZ. The latter is a shorter version suitable for smaller organizations.
Public Support Test: Organizations must meet the public support test to maintain their tax-exempt status. Schedule A helps calculate this support.
Complete Accuracy: Ensure all information is accurate and complete. Errors can lead to delays or penalties.
Filing Deadlines: Be aware of filing deadlines. Schedule A must be submitted along with the main form by the organization’s due date.
Record Keeping: Maintain thorough records of all financial activities. This documentation is essential for both filing and potential audits.

By focusing on these key points, organizations can navigate the complexities of IRS Schedule A more effectively.