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reimbursements. Also describe in Part IV

Enter in column (c) the total amount of

Include in column (c) all other types of

whether the organization entered into any

contributions, gifts, and similar amounts

gaming not included in column (a) or (b).

arrangements with fundraisers under

received by the organization from all other

Complete Part III for each type of

which the organization made payments

fundraising events with gross receipts

gaming conducted.

exclusively for such expenses but not for

greater than $5,000 during the tax year.

professional fundraising services. If the

Enter the sum of columns (a), (b), and (c)

Revenue

agreement does not distinguish between

in column (d).

Line 1. Enter the gross revenue (gross

fees for professional fundraising services

Line 3. Enter the gross income (gross

receipts less contributions) for each type

and payment of fundraising expenses,

receipts less contributions) from events

of gaming conducted without reduction

then the organization must report in

listed without reduction for catering,

for cash or noncash prizes, cost of goods

column (v) the gross amount paid to (or

entertainment, cost of goods sold,

sold, compensation, fees, or other

withheld by) the fundraiser.

compensation, fees, or other expenses.

expenses. Enter the total of columns (a)

Enter the total of columns (a), (b), and (c)

Column (vi). Subtract column (v) from

through (c) in column (d).

in column (d).

column (iv).

Direct Expenses

Line 3. List all states in which the

Enter the expense amount in the

organization is registered or licensed to

Enter the expense amount in the

appropriate column (a) through (c) for

solicit contributions, or has been notified

appropriate column (a through c) for

each type of gaming conducted. Enter the

that it is exempt from such registration or

events with gross receipts greater than

total of columns (a) through (c) in column

licensing.

$5,000 each. Enter the total of columns

(d).

(a), (b), and (c) in column (d).

Part II. Fundraising Events

Line 2. Enter the total amount paid out as

Line 4. Enter the total amount paid out as

cash prizes.

Complete this part if the sum of the

cash prizes.

amounts reported on Form 990, Part VIII,

Line 3. Enter the fair market value of

lines 1c and 8a exceeds $15,000, or if the

Line 5. Enter the fair market value of the

the noncash prizes paid or given out for

noncash prizes paid or given out for each

sum of the amounts reported on Form

each type of gaming conducted.

fundraising event.

990-EZ, line 6b and the line 6b

Line 4. Enter the expenses paid or

parenthetical exceeds $15,000. List only

Line 6. Enter the expenses paid or

incurred for the rent or lease of property or

fundraising events with gross receipts

incurred for the rent or lease of property or

facilities.

greater than $5,000 that the organization

facilities.

conducted at any time during the tax

Line 5. Enter the amount of other direct

Line 7. Enter the expenses paid or

year.

expense items for gaming not included on

incurred for food and beverages. Include

lines 2 through 4. The organization should

List the two largest fundraising events

all direct expenses such as catering.

retain in its records an itemized list of all

with gross receipts greater than $5,000

other direct expenses not included on

Line 8. Enter the expenses paid or

each in columns (a) and (b). In column (c),

lines 2 through 4. Mandatory distributions

incurred for entertainment, including direct

enter the total number of other events with

should be shown on line 17.

expenses for labor and wages.

gross receipts greater than $5,000 each

and report revenue and expenses from

The itemized list of direct expenses

Line 9. Enter the amount of other direct

these events in the aggregate. If no events

should include the following:

expense items for fundraising events not

other than those listed in columns (a) and

included in Part II, lines 4 through 8. The

Labor costs and wages, including the

(b) exceeded the $5,000 threshold, enter

organization should retain in its records an

total compensation paid to gaming

“None.”

workers or independent contractors for

itemized list of all other direct expenses

labor costs;

not included on lines 4 through 8. For

Report revenue and expenses

labor costs and wages, include the total

Employer's share of federal, state, and

attributable to gaming in Part III, rather

amount of compensation paid to

than in Part II.

local payroll taxes paid for the tax year for

fundraising event workers or paid

gaming workers, including social security

Revenue

independent contractors for labor costs.

and Medicare taxes, state and federal

unemployment taxes, and other state and

Line 1. Enter the total amount the

Line 10. Add lines 4 through 9 in column

local payroll taxes;

organization received from the two largest

(d).

Excise taxes, including any wagering

fundraising events with gross receipts

Line 11. Subtract line 10 from line 3,

tax paid with Form 730, Monthly Tax

greater than $5,000 each in columns (a)

column (d). If line 10 is more than line 3,

Return for Wagers, and any occupational

and (b) during the tax year without

column (d), and the result is less than

tax paid with Form 11-C, Occupational

subtracting any costs, expenses, or

zero, enter it in parentheses.

Tax and Registration Return for Wagering.

contributions received in connection with

the fundraising event. Enter in column

Line 6. If substantially all of the

Part III. Gaming

organization's work in conducting a type of

received from all other events with gross

Complete this part if the organization

gaming is performed by volunteers,

receipts greater than $5,000 during the tax

reported more than $15,000 from gaming

check “Yes” and enter the percentage of

year without subtracting any costs,

on Form 990, Part VIII, line 9a, or Form

total workers who are volunteers for each

expenses, or contributions received in

990-EZ, line 6a.

type of gaming conducted. The

connection with the events. Enter the sum

percentage is determined by dividing the

Treat all bingo as a single event for

of columns (a), (b), and (c) in column (d).

number of volunteers for each type of

column (a) and all pull tabs as a single

gaming by the total number of workers for

Line 2. Enter the total amount of

event for column (b). Include all revenue

that type of gaming, both paid and unpaid.

contributions, gifts, and similar amounts

and expenses for progressive bingo,

(including the total value of noncash

instant bingo, and event bingo in column

Line 7. Enter the total of lines 2 through 5,

contributions) received by the

(b).

in column (d).

organization for fundraising events in

columns (a) and (b) during the tax year.

2015 Instructions for Sch G (Form 990 or 990-EZ)

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Instructions For Schedule G (Form 990 Or 990-Ez) - Supplemental Information Regarding Fundraising Or Gaming Activities - 2015 Page 2

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