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fees for professional fundraising services

entertainment, cost of goods sold,

expenses. Enter the total of columns (a)

and payment of fundraising expenses,

compensation, fees, or other expenses.

through (c) in column (d).

then the organization must report in

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

Direct Expenses

column (v) the gross amount paid to (or

in column (d).

Enter the expense amount in the

withheld by) the fundraiser.

Direct Expenses

appropriate column (a) through (c) for

Column (vi). Subtract column (v) from

Enter the expense amount in the

each type of gaming conducted. Enter the

column (iv).

appropriate column (a through c) for

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

events with gross receipts greater than

(d).

Line 3. List all states in which the

$5,000 each. Enter the total of columns

organization is registered or licensed to

Line 2. Enter the total amount paid out as

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

solicit contributions, or has been notified

cash prizes.

that it is exempt from such registration or

Line 4. Enter the total amount paid out as

Line 3. Enter the fair market value of

licensing.

cash prizes.

the noncash prizes paid or given out for

Part II. Fundraising Events

Line 5. Enter the fair market value of the

each type of gaming conducted.

noncash prizes paid or given out for each

Complete this part if the sum of the

Line 4. Enter the expenses paid or

fundraising event.

incurred for the rent or lease of property or

amounts reported on Form 990, Part VIII,

Line 6. Enter the expenses paid or

facilities.

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

incurred for the rent or lease of property or

sum of the amounts reported on Form

Line 5. Enter the amount of other direct

facilities.

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

expense items for gaming not included on

parenthetical exceeds $15,000. List only

Line 7. Enter the expenses paid or

lines 2 through 4. The organization should

fundraising events with gross receipts

incurred for food and beverages. Include

retain in its records an itemized list of all

greater than $5,000 that the organization

all direct expenses such as catering.

other direct expenses not included on

conducted at any time during the tax year.

lines 2 through 4. Mandatory distributions

Line 8. Enter the expenses paid or

should be shown on line 17.

List the two largest fundraising events

incurred for entertainment, including direct

with gross receipts greater than $5,000

expenses for labor and wages.

The itemized list of direct expenses

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

should include the following:

Line 9. Enter the amount of other direct

enter the total number of other events with

expense items for fundraising events not

Labor costs and wages, including the

gross receipts greater than $5,000 each

total compensation paid to gaming

included in Part II, lines 4 through 8. The

and report revenues and expenses from

workers or independent contractors for

organization should retain in its records an

these events in the aggregate. If no events

labor costs;

itemized list of all other direct expenses

other than those listed in columns (a) and

not included on lines 4 through 8. For

Employer's share of federal, state, and

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

labor costs and wages, include the total

local payroll taxes paid for the tax year for

“None.”

amount of compensation paid to

gaming workers, including social security

fundraising event workers or paid

and Medicare taxes, state and federal

Report revenue and expenses

independent contractors for labor costs.

unemployment taxes, and other state and

attributable to gaming in Part III, rather

local payroll taxes;

than in Part II.

Line 10. Add lines 4 through 9 in column

Excise taxes, including any wagering

Revenue

(d).

tax paid with Form 730, Monthly Tax

Line 11. Enter the difference between

Return for Wagers, and any occupational

Line 1. Enter the total amount the

line 3, column (d) and line 10. If line 10 is

tax paid with Form 11-C, Occupational

organization received from column (a) and

more than line 3, column (d), enter the

Tax and Registration Return for Wagering.

column (b) during the tax year without

difference in parentheses.

subtracting any costs, expenses, or

Line 6. If substantially all of the

contributions received in connection with

organization's work in conducting a type of

Part III. Gaming

the event. Enter in column (c) the total

gaming is performed by volunteers,

amount the organization received from all

Complete this part if the organization

check “Yes” and enter the percentage of

other events with gross receipts greater

reported more than $15,000 from gaming

total workers who are volunteers for each

than $5,000 during the tax year without

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

type of gaming conducted. The

subtracting any costs, expenses, or

990-EZ, line 6a.

percentage is determined by dividing the

contributions received in connection with

number of volunteers for each type of

Treat all bingo as a single event for

the events. Enter the sum of columns (a),

gaming by the total number of workers for

column (a) and all pull tabs as a single

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

that type of gaming, both paid and unpaid.

event for column (b). Include all revenue

Line 2. Enter the total amount of

and expenses for progressive bingo,

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

contributions, gifts, and similar amounts

instant bingo, and event bingo in column

in column (d).

(including the total value of noncash

(b).

Line 8. Enter the difference between

contributions) received by the

Include in column (c) all other types of

line 1, column (d), and line 7. If line 7 is

organization for events in columns (a) and

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

more than line 1, column (d), enter the

(b) during the tax year. Enter in column (c)

difference in parentheses.

the total amount of contributions, gifts, and

Complete Part III for each type of

similar amounts received by the

gaming conducted.

For Form 990 filers, the amounts

organization from all other fundraising

reported on line 1 column (d),

Revenue

TIP

events with gross receipts greater than

line 7, and line 8 must equal the

$5,000 during the tax year. Enter the sum

amounts reported on Form 990, Part VIII,

Line 1. Enter the gross revenue (gross

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

lines 9a, b, and c, respectively.

receipts less contributions) for each type

Line 3. Enter the gross income (gross

of gaming conducted without reduction

Line 9. Enter all states in which the

receipts less contributions) from events

for cash or noncash prizes, cost of goods

organization operated gaming during the

listed without reduction for catering,

sold, compensation, fees, or other

-2-

Instructions For Schedule G (Form 990 Or 990-Ez) - Supplemental Information Regarding Fundraising Or Gaming Activities - 2012 Page 2

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