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2012

Department of the Treasury

Internal Revenue Service

Instructions for Schedule G

(Form 990 or 990-EZ)

Supplemental Information Regarding Fundraising or Gaming Activities

“consults on direct mail program.” If a

Section references are to the Internal Revenue

Specific Instructions

Code unless otherwise noted.

consultant were hired to perform data

analysis for all aspects of an

General Instructions

organization's public solicitation, it might

Part I. Fundraising

enter “provides database consulting for

Activities

direct mail, telephone, Internet and email.”

Note. Terms in bold are defined in the

Complete this part if the organization

Glossary of the Instructions for Form 990.

Column (iii). For this purpose,

reported a total of more than $15,000 of

custody or control means possession of

expenses for professional fundraising

Purpose of Schedule

the funds or the authority to deposit, direct

services on Form 990, Part IX, lines 6 and

the use of, or use the funds. Describe the

Schedule G (Form 990 or 990-EZ) is used

11e. Form 990-EZ filers are not required to

custody or control arrangement in Part IV.

by an organization that files Form 990 or

complete Part I.

Form 990-EZ to report professional

Column (iv). Enter the gross receipts

Line 1. Check the box in front of each

fundraising services, fundraising

connected to the services provided by the

method of fundraising used by the

events, and gaming.

fundraiser listed in column (i) and received

organization to raise funds during the tax

by the organization, or by the fundraiser

Who Must File

year.

on the organization's behalf, during the

Line 2a. Check “Yes” if at any time during

tax year.

An organization that answered “Yes” to

the tax year the organization had an

Form 990, Part IV, Checklist of Required

A professional fundraiser can deliver

agreement with another person or entity in

Schedules, line 17, 18, or 19, or meets the

services during the tax year and be

connection with professional

criteria for Form 990-EZ filers described

properly reported on line 2b but have no

fundraising services. Do not include an

below, must complete the appropriate

gross receipts to report in column (iv). For

officer, director, trustee, or employee

parts of Schedule G (Form 990 or 990-EZ)

example, an organization may retain a

who conducts professional fundraising

and attach Schedule G to Form 990 or

fundraiser to conduct a feasibility study for

services solely in his or her capacity as an

Form 990-EZ, as applicable.

a capital campaign. The campaign, if there

officer, director, trustee, or employee of

Part I. Complete Part I if the

were to be one, could be conducted in,

the organization.

organization answered “Yes” to Form 990,

and produce receipts in, subsequent tax

Part IV, line 17, because the organization

years. Likewise, a fundraiser might be

The organization must report all

reported a total of more than $15,000 of

hired to plan and produce programming

agreements for professional fundraising

expenses for professional fundraising

for a media campaign. Fees would be

services regardless of the form of

services on Form 990, Part IX, Statement

properly reported in the tax year, but there

agreement (written or oral). For example,

of Functional Expenses, lines 6 and 11(e).

might be no receipts to report until

an organization that had a written contract

Form 990-EZ filers are not required to

subsequent years when the programming

with a business to supply printing and

complete Part I.

actually airs. In each case, the

mailing services would report that

Part II. Complete Part II if the

organization can properly report a “-0-” in

agreement here if the business also

organization (1) answered “Yes” to Form

column (iv).

provided to the organization professional

990, Part IV, line 18, because the

fundraising services such as strategy on

Column (v). Enter the dollar amounts

organization reported a total of more than

mailing.

in fees paid to or fees withheld by the

$15,000 of fundraising event gross income

fundraiser for its professional

and contributions on Form 990, Part VIII,

Line 2b. If “Yes” is checked on line 2a, list

fundraising services.

Statement of Revenue, lines 1c and 8a, or

in column (i) the ten highest paid

If the agreement provides for the

(2) reported more than $15,000 of

individuals or entities who were each to be

payment of fees and also for the payment

fundraising event contributions and gross

compensated at least $5,000 by the

of fundraising expenses, such as printing,

income on Form 990-EZ, Part I, lines 1

organization for professional

paper, envelopes, postage, mailing list

and 6b.

fundraising services provided during the

rental, and equipment rental, the

Part III. Complete Part III if the

tax year, and the business address of

organization must report such amounts

each individual or entity.

organization (1) answered “Yes” to Form

paid during the year in Part IV and

990, Part IV, line 19, because the

Column (ii). Enter the type(s) of

describe how the agreement distinguishes

organization reported more than $15,000

fundraising activities for which the

payments for professional fundraising

of gross income from gaming activities on

professional fundraiser performed

services from expense payments or

Form 990, Part VIII, line 9a, or (2) reported

services.

reimbursements. Also describe in Part IV

more than $15,000 of gross income from

Report the fundraising activities

whether the organization entered into any

gaming on Form 990-EZ, Part I, line 6a.

consistently with terms used by the

arrangements with fundraisers under

If an organization is not required to file

organization in the management of its

which the organization made payments

Form 990 or Form 990-EZ but chooses to

fundraising program. For example, if an

exclusively for such expenses but not for

do so, it must file a complete return and

organization contracts with a single

professional fundraising services. If the

provide all of the information requested,

fundraiser to advise on and coordinate all

agreement does not distinguish between

including the required schedules.

of its direct mail fundraising, it might enter

Dec 05, 2012

Cat. No. 20376H

Instructions For Schedule G (Form 990 Or 990-Ez) - Supplemental Information Regarding Fundraising Or Gaming Activities - 2012

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