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paid during the year in Part IV of

(including the total value of noncash

instant bingo, and event bingo in column

Schedule G (Form 990 or 990-EZ) and

contributions) received by the

(b).

describe how the agreement distinguishes

organization for fundraising events in

Include in column (c) all other types of

payments for professional fundraising

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

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

services from expense payments or

Enter in column (c) the total amount of

Complete Part III for each type of

reimbursements. Also describe in Part IV

contributions, gifts, and similar amounts

gaming conducted.

of Schedule G (Form 990 or 990-EZ)

received by the organization from all other

whether the organization entered into any

fundraising events with gross receipts

Revenue

arrangements with fundraisers under

greater than $5,000 during the tax year.

Line 1. Enter the gross revenue (gross

which the organization made payments

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

receipts less contributions) for each type

exclusively for such expenses but not for

in column (d).

of gaming conducted without reduction

professional fundraising services. If the

Line 3. Enter the gross income (gross

for cash or noncash prizes, cost of goods

agreement does not distinguish between

receipts less contributions) from events

sold, compensation, fees, or other

fees for professional fundraising services

listed without reduction for catering,

expenses. Enter the total of columns (a)

and payment of fundraising expenses,

entertainment, cost of goods sold,

through (c) in column (d).

then the organization must report in

compensation, fees, or other expenses.

column (v) the gross amount paid to (or

Direct Expenses

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

withheld by) the fundraiser.

in column (d).

Enter the expense amount in the

Column (vi). Subtract column (v) from

appropriate column (a) through (c) for

Direct Expenses

column (iv).

each type of gaming conducted. Enter the

Enter the expense amount in the

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

Line 3. List all states in which the

appropriate column (a through c) for

(d).

organization is registered or licensed to

events with gross receipts greater than

solicit contributions, or has been notified

Line 2. Enter the total amount paid out as

$5,000 each. Enter the total of columns

that it is exempt from such registration or

cash prizes.

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

licensing.

Line 3. Enter the fair market value of

Line 4. Enter the total amount paid out as

the noncash prizes paid or given out for

Part II. Fundraising Events

cash prizes.

each type of gaming conducted.

Line 5. Enter the fair market value of the

Complete this part if the sum of the

Line 4. Enter the expenses paid or

amounts reported on Form 990, Part VIII,

noncash prizes paid or given out for each

incurred for the rent or lease of property or

fundraising event.

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

facilities.

sum of the amounts reported on Form

Line 6. Enter the expenses paid or

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

Line 5. Enter the amount of other direct

incurred for the rent or lease of property or

parenthetical exceeds $15,000. List only

expense items for gaming not included on

facilities.

fundraising events with gross receipts

lines 2 through 4. The organization should

Line 7. Enter the expenses paid or

greater than $5,000 that the organization

retain in its records an itemized list of all

incurred for food and beverages. Include

conducted at any time during the tax

other direct expenses not included on

all direct expenses such as catering.

year.

lines 2 through 4. Mandatory distributions

should be shown on line 17.

Line 8. Enter the expenses paid or

List the two largest fundraising events

incurred for entertainment, including direct

with gross receipts greater than $5,000

The itemized list of direct expenses

expenses for labor and wages.

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

should include the following:

enter the total number of other events with

Labor costs and wages, including the

Line 9. Enter the amount of other direct

gross receipts greater than $5,000 each

total compensation paid to gaming

expense items for fundraising events not

and report revenue and expenses from

workers or independent contractors for

included in Part II, lines 4 through 8. The

these events in the aggregate. If no events

labor costs;

organization should retain in its records an

other than those listed in columns (a) and

Employer's share of federal, state, and

itemized list of all other direct expenses

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

local payroll taxes paid for the tax year for

not included on lines 4 through 8. For

“None.”

gaming workers, including social security

labor costs and wages, include the total

and Medicare taxes, state and federal

amount of compensation paid to

Report revenue and expenses

unemployment taxes, and other state and

fundraising event workers or paid

attributable to gaming in Part III, rather

local payroll taxes;

independent contractors for labor costs.

than in Part II.

Excise taxes, including any wagering

Revenue

Line 10. Add lines 4 through 9 in column

tax paid with Form 730, Monthly Tax

(d).

Return for Wagers, and any occupational

Line 1. Enter the total amount the

tax paid with Form 11-C, Occupational

Line 11. Subtract line 10 from line 3,

organization received from column (a) and

Tax and Registration Return for Wagering.

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

column (b) during the tax year without

column (d), and the result is less than

subtracting any costs, expenses, or

Line 6. If substantially all of the

zero, enter it in parentheses.

contributions received in connection with

organization's work in conducting a type of

the fundraising event. Enter in column

gaming is performed by volunteers,

Part III. Gaming

check “Yes” and enter the percentage of

received from all other events with gross

total workers who are volunteers for each

Complete this part if the organization

receipts greater than $5,000 during the tax

type of gaming conducted. The

reported more than $15,000 from gaming

year without subtracting any costs,

percentage is determined by dividing the

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

expenses, or contributions received in

number of volunteers for each type of

990-EZ, line 6a.

connection with the events. Enter the sum

gaming by the total number of workers for

Treat all bingo as a single event for

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

that type of gaming, both paid and unpaid.

column (a) and all pull tabs as a single

Line 2. Enter the total amount of

event for column (b). Include all revenue

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

contributions, gifts, and similar amounts

and expenses for progressive bingo,

in column (d).

-2-

Instructions For Schedule G (Form 990 Or 990-Ez) - Supplemental Information Regarding Fundraising Or Gaming Activities - 2014 Page 2

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