Instructions For Schedule G (Form 990 Or 990-Ez) - Supplemental Information Regarding Fundraising Or Gaming Activities - 2014

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2014
Department of the Treasury
Internal Revenue Service
Instructions for Schedule G
(Form 990 or 990-EZ)
Supplemental Information Regarding Fundraising or Gaming Activities
organization reported more than $15,000
Column (ii). Enter the type(s) of
Section references are to the Internal Revenue
Code unless otherwise noted.
of gross income from gaming activities on
fundraising activities for which the
Form 990, Part VIII, line 9a, or (2) reported
professional fundraiser performed
General Instructions
more than $15,000 of gross income from
services.
gaming on Form 990-EZ, Part I, line 6a.
Report the fundraising activities
Note. Terms in bold are defined in the
consistently with terms used by the
If an organization is not required to file
Glossary of the Instructions for Form 990.
organization in the management of its
Form 990 or Form 990-EZ but chooses to
fundraising program. For example, if an
do so, it must file a complete return and
What's New
organization contracts with a single
provide all of the information requested,
fundraiser to advise on and coordinate all
The IRS has created a page on IRS.gov
including the required schedules.
of its direct mail fundraising, it might enter
for information about Schedule G (Form
“consults on direct mail program.” If a
990 or 990-EZ) and its instructions, at
Specific Instructions
consultant were hired to perform data
Information about
analysis for all aspects of an
any recent developments affecting
Part I. Fundraising
organization's public solicitation, it might
Schedule G (Form 990 or 990-EZ) (such
enter “provides database consulting for
Activities
as legislation after we release it) will be
direct mail, telephone, Internet and email.”
posted on that page.
Complete this part if the organization
Column (iii). For this purpose,
reported a total of more than $15,000 of
Purpose of Schedule
custody or control means possession of
expenses for professional fundraising
the funds or the authority to deposit, direct
Schedule G (Form 990 or 990-EZ) is used
services on Form 990, Part IX, lines 6 and
the use of, or use the funds. Describe the
by an organization that files Form 990 or
11e. Form 990-EZ filers are not required to
Form 990-EZ to report professional
custody or control arrangement in Part IV.
complete Part I.
fundraising services, fundraising
Column (iv). Enter the gross receipts
Line 1. Check the box in front of each
events, and gaming.
connected to the services provided by the
method of fundraising used by the
fundraiser listed in column (i) and received
organization to raise funds during the tax
Who Must File
by the organization, or by the fundraiser
year.
An organization that answered “Yes” to
on the organization's behalf, during the
Line 2a. Check “Yes” if at any time during
Form 990, Part IV, Checklist of Required
tax year.
the tax year the organization had an
Schedules, line 17, 18, or 19, or meets the
A professional fundraiser can deliver
agreement with another person or entity in
criteria for Form 990-EZ filers described
services during the tax year and be
connection with professional
below, must complete the appropriate
properly reported on line 2b but have no
fundraising services. Do not include an
parts of Schedule G (Form 990 or 990-EZ)
gross receipts to report in column (iv). For
officer, director, trustee, or employee
and attach Schedule G to Form 990 or
example, an organization may retain a
who conducts professional fundraising
Form 990-EZ, as applicable.
fundraiser to conduct a feasibility study for
services solely in his or her capacity as an
Part I. Complete Part I if the
a capital campaign. The campaign, if there
officer, director, trustee, or employee of
organization answered “Yes” to Form 990,
were to be one, could be conducted in,
the organization.
Part IV, line 17, because the organization
and produce receipts in, subsequent tax
reported a total of more than $15,000 of
The organization must report all
years. Likewise, a fundraiser might be
expenses for professional fundraising
agreements for professional fundraising
hired to plan and produce programming
services on Form 990, Part IX, Statement
services regardless of the form of
for a media campaign. Fees would be
of Functional Expenses, lines 6 and 11(e).
agreement (written or oral). For example,
properly reported in the tax year, but there
Form 990-EZ filers are not required to
an organization that had a written contract
might be no receipts to report until
complete Part I.
with a business to supply printing and
subsequent years when the programming
Part II. Complete Part II if the
mailing services would report that
actually airs. In each case, the
organization (1) answered “Yes” to Form
agreement here if the business also
organization can properly report a “-0-” in
990, Part IV, line 18, because the
provided to the organization professional
column (iv).
organization reported a total of more than
fundraising services such as strategy on
Column (v). Enter the dollar amounts
$15,000 of fundraising event gross income
mailing.
in fees paid to or fees withheld by the
and contributions on Form 990, Part VIII,
Line 2b. If “Yes” is checked on line 2a, list
fundraiser for its professional
Statement of Revenue, lines 1c and 8a, or
in column (i) the ten highest paid
fundraising services.
(2) reported more than $15,000 of
individuals or entities who were each to be
fundraising event contributions and
If the agreement provides for the
compensated at least $5,000 by the
gross income on Form 990-EZ, Part I,
payment of fees and also for the payment
organization for professional
lines 1 and 6b.
of fundraising expenses, such as printing,
fundraising services provided during the
Part III. Complete Part III if the
paper, envelopes, postage, mailing list
tax year, and the business address of
organization (1) answered “Yes” to Form
rental, and equipment rental, the
each individual or entity.
990, Part IV, line 19, because the
organization must report such amounts
Mar 31, 2014
Cat. No. 20376H

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