Instructions For Schedule G (Form 990 Or 990-Ez) - Supplemental Information Regarding Fundraising Or Gaming Activities - 2015

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2015
Department of the Treasury
Internal Revenue Service
Instructions for Schedule G
(Form 990 or 990-EZ)
Supplemental Information Regarding Fundraising or Gaming Activities
of gross income from gaming on Form
Report the fundraising activities
Section references are to the Internal Revenue
Code unless otherwise noted.
990-EZ, Part I, line 6a.
consistently with terms used by the
organization in the management of its
If an organization is not required to file
Future Developments
fundraising program. For example, if an
Form 990 or Form 990-EZ but chooses to
organization contracts with a single
do so, it must file a complete return and
For the latest information about
fundraiser to advise on and coordinate all
provide all of the information requested,
developments related to Schedule G
of its direct mail fundraising, it might enter
including the required schedules.
(Form 990 or 990-EZ) and its instructions,
“consults on direct mail program.” If a
such as legislation enacted after they were
consultant were hired to perform data
Specific Instructions
published, go to
analysis for all aspects of an
organization's public solicitation, it might
General Instructions
Part I. Fundraising
enter “provides database consulting for
direct mail, telephone, Internet and email.”
Activities
Note. Terms in bold are defined in the
Column (iii). For this purpose,
Complete this part if the organization
Glossary of the Instructions for Form 990.
custody or control means possession of
reported a total of more than $15,000 of
the funds or the authority to deposit, direct
Purpose of Schedule
expenses for professional fundraising
the use of, or use the funds. Describe the
services on Form 990, Part IX, lines 6 and
Schedule G (Form 990 or 990-EZ) is used
custody or control arrangement in Part IV.
11e. Form 990-EZ filers are not required to
by an organization that files Form 990 or
complete Part I.
Column (iv). Enter the gross receipts
Form 990-EZ to report professional
connected to the services provided by the
Line 1. Check the box in front of each
fundraising services, fundraising
fundraiser listed in column (i) and received
method of fundraising used by the
events, and gaming.
by the organization, or by the fundraiser
organization to raise funds during the tax
Who Must File
on the organization's behalf, during the
year.
tax year.
An organization that answered “Yes” on
Line 2a. Check “Yes” if at any time during
A professional fundraiser can deliver
Form 990, Part IV, Checklist of Required
the tax year the organization had an
services during the tax year and be
Schedules, line 17, 18, or 19, or meets the
agreement with another person or entity in
properly reported on line 2b but have no
criteria for Form 990-EZ filers described
connection with professional
gross receipts to report in column (iv). For
below, must complete the appropriate
fundraising services. Do not include an
example, an organization may retain a
parts of Schedule G (Form 990 or 990-EZ)
officer, director, trustee, or employee
fundraiser to conduct a feasibility study for
and attach Schedule G to Form 990 or
who conducts professional fundraising
a capital campaign. The campaign, if there
Form 990-EZ, as applicable.
services solely in his or her capacity as an
were to be one, could be conducted in,
Complete Part I if the organization
officer, director, trustee, or employee of
and produce receipts in, subsequent tax
answered “Yes” on Form 990, Part IV,
the organization.
years. Likewise, a fundraiser might be
line 17, because the organization reported
The organization must report all
hired to plan and produce programming
a total of more than $15,000 of expenses
agreements for professional fundraising
for a media campaign. Fees would be
for professional fundraising services
services regardless of the form of
properly reported in the tax year, but there
on Form 990, Part IX, Statement of
agreement (written or oral). For example,
might be no receipts to report until
Functional Expenses, lines 6 and 11e.
an organization that had a written contract
subsequent years when the programming
Form 990-EZ filers are not required to
with a business to supply printing and
actually airs. In each case, the
complete Part I.
mailing services would report that
organization can properly report a “-0-” in
Complete Part II if the organization (1)
agreement here if the business also
column (iv).
answered “Yes” on Form 990, Part IV,
provided to the organization professional
line 18, because the organization reported
Column (v). Enter the dollar amounts
fundraising services such as strategy on
a total of more than $15,000 of fundraising
in fees paid to or fees withheld by the
mailing.
event gross income and contributions on
fundraiser for its professional
Line 2b. If “Yes” is checked on line 2a, list
Form 990, Part VIII, Statement of
fundraising services.
in column (i) the ten highest paid
Revenue, lines 1c and 8a, or (2) reported
If the agreement provides for the
individuals or entities who were each to be
more than $15,000 of fundraising event
payment of fees and also for the payment
compensated at least $5,000 by the
contributions and gross income on Form
of fundraising expenses, such as printing,
organization for professional
990-EZ, Part I, lines 1 and 6b.
paper, envelopes, postage, mailing list
fundraising services provided during the
Complete Part III if the organization (1)
rental, and equipment rental, the
tax year, and the business address of
answered “Yes” on Form 990, Part IV,
organization must report such amounts
each individual or entity.
line 19, because the organization reported
paid during the year in Part IV and
more than $15,000 of gross income from
Column (ii). Enter the type(s) of
describe how the agreement distinguishes
gaming activities on Form 990, Part VIII,
fundraising activities for which the
payments for professional fundraising
line 9a, or (2) reported more than $15,000
professional fundraiser performed
services from expense payments or
services.
Oct 01, 2015
Cat. No. 20376H

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