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services from expense payments or

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

Include in column (c) all other types of

reimbursements. Also describe in Part IV

Enter in column (c) the total amount of

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

whether the organization entered into any

contributions, gifts, and similar amounts

Complete Part III for each type of

arrangements with fundraisers under

received by the organization from all other

gaming conducted.

which the organization made payments

fundraising events with gross receipts

exclusively for such expenses but not for

greater than $5,000 during the tax year.

Revenue

professional fundraising services. If the

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

Line 1. Enter the gross revenue (gross

agreement doesn't distinguish between

in column (d).

receipts less contributions) for each type

fees for professional fundraising services

DRAFT AS OF

Line 3. Enter the gross income (gross

of gaming conducted without reduction

and payment of fundraising expenses,

receipts less contributions) from events

for cash or noncash prizes, cost of goods

then the organization must report in

listed without reduction for catering,

sold, compensation, fees, or other

column (v) the gross amount paid to (or

entertainment, cost of goods sold,

expenses. Enter the total of columns (a)

withheld by) the fundraiser.

compensation, fees, or other expenses.

through (c) in column (d).

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

Column (vi). Subtract column (v) from

Direct Expenses

in column (d).

September 9, 2016

column (iv).

Enter the expense amount in the

Direct Expenses

Line 3. List all states in which the

appropriate column (a) through (c) for

organization is registered or licensed to

Enter the expense amount in the

each type of gaming conducted. Enter the

solicit contributions, or has been notified

appropriate column (a through c) for

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

that it is exempt from such registration or

events with gross receipts greater than

(d).

licensing.

$5,000 each. Enter the total of columns

Line 2. Enter the total amount paid out as

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

Part II. Fundraising Events

cash prizes.

Line 4. Enter the total amount paid out as

Complete this part if the sum of the

Line 3. Enter the fair market value of

cash prizes.

amounts reported on Form 990, Part VIII,

the noncash prizes paid or given out for

Line 5. Enter the fair market value of the

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

each type of gaming conducted.

noncash prizes paid or given out for each

sum of the amounts reported on Form

Line 4. Enter the expenses paid or

fundraising event.

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

incurred for the rent or lease of property or

parenthetical exceeds $15,000. List only

Line 6. Enter the expenses paid or

facilities.

fundraising events with gross receipts

incurred for the rent or lease of property or

greater than $5,000 that the organization

Line 5. Enter the amount of other direct

facilities.

conducted at any time during the tax

expense items for gaming not included on

Line 7. Enter the expenses paid or

year.

lines 2 through 4. The organization should

incurred for food and beverages. Include

retain in its records an itemized list of all

List the two largest fundraising events

all direct expenses such as catering.

other direct expenses not included on

with gross receipts greater than $5,000

lines 2 through 4. Mandatory distributions

Line 8. Enter the expenses paid or

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

should be shown on line 17.

incurred for entertainment, including direct

enter the total number of other events with

expenses for labor and wages.

gross receipts greater than $5,000 each

The itemized list of direct expenses

and report revenue and expenses from

should include the following.

Line 9. Enter the amount of other direct

these events in the aggregate. If no events

expense items for fundraising events not

Labor costs and wages, including the

other than those listed in columns (a) and

included in Part II, lines 4 through 8. The

total compensation paid to gaming

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

workers or independent contractors for

organization should retain in its records an

“None.”

labor costs.

itemized list of all other direct expenses

not included on lines 4 through 8. For

Employer's share of federal, state, and

Report revenue and expenses

labor costs and wages, include the total

attributable to gaming in Part III, rather

local payroll taxes paid for the tax year for

amount of compensation paid to

gaming workers, including social security

than in Part II.

fundraising event workers or paid

and Medicare taxes, state and federal

Revenue

independent contractors for labor costs.

unemployment taxes, and other state and

local payroll taxes.

Line 1. Enter the total amount the

Line 10. Add lines 4 through 9 in column

Excise taxes, including any wagering

organization received from the two largest

(d).

tax paid with Form 730, Monthly Tax

fundraising events with gross receipts

Line 11. Subtract line 10 from line 3,

Return for Wagers, and any occupational

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

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

tax paid with Form 11-C, Occupational

and (b) during the tax year without

column (d), and the result is less than

Tax and Registration Return for Wagering.

subtracting any costs, expenses, or

zero, enter it in parentheses.

contributions received in connection with

Line 6. If substantially all of the

the fundraising event. Enter in column

organization's work in conducting a type of

Part III. Gaming

gaming is performed by volunteers,

received from all other events with gross

Complete this part if the organization

check “Yes” and enter the percentage of

receipts greater than $5,000 during the tax

reported more than $15,000 from gaming

total workers who are volunteers for each

year without subtracting any costs,

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

type of gaming conducted. The

expenses, or contributions received in

990-EZ, line 6a.

percentage is determined by dividing the

connection with the events. Enter the sum

number of volunteers for each type of

Treat all bingo as a single event for

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

gaming by the total number of workers for

column (a) and all pull tabs as a single

that type of gaming, both paid and unpaid.

Line 2. Enter the total amount of

event for column (b). Include all revenue

contributions, gifts, and similar amounts

and expenses for progressive bingo,

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

(including the total value of noncash

instant bingo, and event bingo in column

in column (d).

contributions) received by the

(b).

organization for fundraising events in

2016 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 - 2016 Page 3

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