Schedule B (Form 990, 990-Ez, Or 990-Pf) - Schedule Of Contributors - 2017 Page 5
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Schedule B (Form 990, 990-EZ, or 990-PF) (2017)
Page
General Instructions
• Schedule B is open to public
separate and independent gifts of less
inspection for an organization that files
than $1,000 can be disregarded.
Section references are to the Internal
Form 990-PF.
Include each contribution included on
Revenue Code unless otherwise noted.
• Schedule B is open to public inspection
Form 990, Part VIII, line 1, in calculating
Future developments. For the latest
for a section 527 political organization
a contributor's total contributions and
information about developments related
that files Form 990 or 990-EZ.
determining whether that contributor
to Schedule B (Form 990, 990-EZ, or
must be reported on Schedule B under
• For all other organizations that file
990-PF), such as legislation enacted
this General Rule (or one of the following
Form 990 or 990-EZ, the names and
after the schedule and its instructions
Special Rules, if applicable). For
addresses of contributors aren't required
were published, go to
example, if an organization that uses the
to be made available for public
accrual method of accounting reports a
inspection. All other information,
pledge of noncash property in Part VIII,
Note: Terms in bold are defined in the
including the amount of contributions,
line 1, it must include the value of that
Glossary of the Instructions for Form
the description of noncash
contribution in calculating whether the
990.
contributions, and any other
contributor meets the General Rule (or
information, is required to be made
Purpose of Schedule
one of the Special Rules, if applicable),
available for public inspection unless it
even if the organization didn't receive the
clearly identifies the contributor.
Schedule B (Form 990, 990-EZ, or
property during the tax year.
990-PF) is used to provide information
If an organization files a copy of Form
Special Rules
on contributions the organization
990 or 990-EZ, and attachments, with
reported on:
any state, it shouldn't include its
Section 501(c)(3) organizations that
Schedule B (Form 990, 990-EZ, or
• Form 990, Return of Organization
file Form 990 or 990-EZ. For an
990-PF) in the attachments for the state,
Exempt From Income Tax, Part VIII,
organization described in section
unless a schedule of contributors is
Statement of Revenue, line 1;
/
501(c)(3) that meets the 33
% support
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specifically required by the state. States
test of the regulations under sections
• Form 990-EZ, Short Form Return of
that don't require the information might
509(a)(1) and 170(b)(1)(A)(vi), and not just
Organization Exempt From Income Tax,
inadvertently make the schedule
the 10% support test (whether or not the
Part I, line 1; or
available for public inspection along with
organization is otherwise described in
the rest of the Form 990 or 990-EZ.
• Form 990-PF, Return of Private
section 170(b)(1)(A)), list in Part I only
Foundation, Part I, line 1.
See the instructions for Form 990,
those contributors whose contribution of
990-EZ, or 990-PF for information on
$5,000 or more during the tax year is
Who Must File
telephone assistance and the public
greater than 2% of the amount reported
inspection rules for these forms and their
Every organization must complete and
on Form 990, Part VIII, line 1h(A); or
attachments.
attach Schedule B to its Form 990,
Form 990-EZ, line 1. An organization that
990-EZ, or 990-PF, unless it certifies that
claims the benefit of this special rule
Contributors To Be
it doesn't meet the filing requirements of
must either (1) establish on Schedule A
this schedule by:
(Form 990 or 990-EZ), Part II, that it met
Listed on Part I
the 33
/
% support test for the current
1
• Answering “No” on Form 990, Part IV,
3
year or prior year; or (2) check the box on
A contributor (person) includes
Checklist of Required Schedules, line 2;
Schedule A (Form 990 or 990-EZ), Part I,
individuals, fiduciaries, partnerships,
or
line 7 or 8, and the box on Schedule A,
corporations, associations, trusts, and
• Checking the box on:
Part II, line 13, as a section 170(b)(1)(A)
exempt organizations. In addition,
(vi) organization in its first 5 years.
• Form 990-EZ, line H; or
section 509(a)(2), 170(b)(1)(A)(iv), and
170(b)(1)(A)(vi) organizations must also
Example. A section 501(c)(3)
• Form 990-PF, Part I, Analysis of
report governmental units as
organization, of the type described
Revenue and Expenses, line 2.
contributors.
above, reported $700,000 in total
See the separate instructions for these
contributions, gifts, grants, and similar
Contributions
lines on those forms.
amounts received on Form 990, Part VIII,
If an organization isn't required to file
line 1h. The organization is only required
Contributions reportable on Schedule B
Form 990, 990-EZ, or 990-PF but
to list in Parts I and II of its Schedule B
(Form 990, 990-EZ, or 990-PF) are
chooses to do so, it must file a complete
each person who contributed more than
contributions, grants, bequests, devises,
return and provide all of the information
the greater of $5,000 or 2% of $700,000
and gifts of money or property, whether
requested, including the required
($14,000) during the tax year. Thus, a
or not for charitable purposes. For
schedules.
contributor who gave a total of $11,000
example, political contributions to
wouldn't be reported in Parts I and II for
section 527 political organizations are
Accounting Method
this section 501(c)(3) organization. Even
included. Contributions don't include
though the $11,000 contribution to the
fees for the performance of services. See
When completing Schedule B (Form 990,
organization was greater than $5,000, it
the instructions for Form 990, Part VIII,
990-EZ, or 990-PF), the organization
didn't exceed $14,000.
line 1, for more detailed information on
must use the same accounting method it
contributions.
checked on Form 990, Part XII, Financial
Section 501(c)(7), (8), or (10)
Statements and Reporting, line 1; Form
organizations. For contributions to
General Rule
990-EZ, line G; or Form 990-PF, line J.
these social and recreational clubs,
fraternal beneficiary and domestic
Unless the organization is covered by
Public Inspection
fraternal societies, orders, or
one of the Special Rules, later, it must
associations that weren't for an
list in Part I every contributor who, during
Note: Don't include social security
exclusively religious, charitable, etc.,
the year, gave the organization, directly
numbers of contributors as this
purpose, list in Part I each contributor
or indirectly, money, securities, or any
information may be made public.
who contributed $5,000 or more during
other type of property that total $5,000
the tax year, as described under
or more for the organization’s tax year.
General Rule, earlier.
In determining the total amount,
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