Schedule B (Form 990, 990-Ez, Or 990-Pf) - Schedule Of Contributors - 2012 Page 5
Download a blank fillable Schedule B (Form 990, 990-Ez, Or 990-Pf) - Schedule Of Contributors - 2012 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Schedule B (Form 990, 990-Ez, Or 990-Pf) - Schedule Of Contributors - 2012 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
65
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page
General Instructions
• Schedule B is open to public
Include each contribution included on
inspection for a section 527 political
Form 990, Part VIII, line 1 in calculating a
Section references are to the Internal
organization that files Form 990 or
contributor's total contributions and
Revenue Code unless otherwise noted.
990-EZ.
determining whether that contributor
must be reported on Schedule B under
Future developments. For the latest
• For all other organizations that file
this General Rule (or one of the following
Form 990 or 990-EZ, the names and
information about developments related
Special Rules, if applicable). For
addresses of contributors are not
to Schedule B (Form 990, 990-EZ, or
example, if an organization that uses the
required to be made available for public
990-PF), such as legislation enacted
accrual method of accounting reports a
inspection. All other information,
after the schedule and its instructions
pledge of noncash property in Part VIII,
including the amount of contributions,
were published, go to
line 1, it must include the value of that
the description of noncash
contribution in calculating whether the
contributions, and any other
contributor meets the General Rule (or
Note. Terms in bold are defined in the
information, is required to be made
one of the Special Rules, if applicable),
Glossary of the Instructions for Form
available for public inspection unless it
even if the organization did not receive
990.
clearly identifies the contributor.
the property during the tax year.
Purpose of Schedule
If an organization files a copy of Form
Special Rules
990 or 990-EZ, and attachments, with
Schedule B (Form 990, 990-EZ, or
any state, it should not include its
Section 501(c)(3) organizations that
990-PF) is used to provide information
Schedule B (Form 990, 990-EZ, or
file Form 990 or 990-EZ. For an
on contributions the organization
990-PF) in the attachments for the state,
organization described in section
reported on:
unless a schedule of contributors is
501(c)(3) that meets the 33
/
% support
1
3
specifically required by the state. States
• Form 990-PF, Return of Private
test of the regulations under sections
that do not require the information might
Foundation, Part I, line 1;
509(a)(1) and 170(b)(1)(A)(vi), and not just
inadvertently make the schedule
the 10% support test (whether or not the
• Form 990, Return of Organization
available for public inspection along with
organization is otherwise described in
Exempt from Income Tax, Part VIII,
the rest of the Form 990 or 990-EZ.
section 170(b)(1)(A)), list in Part I only
Statement of Revenue, line 1; or
See the Instructions for Form 990,
those contributors whose contribution of
• Form 990-EZ, Short Form Return of
990-EZ, or 990-PF for information on
$5,000 or more during the tax year is
Organization Exempt from Income Tax,
telephone assistance and the public
greater than 2% of the amount reported
Part I, line 1.
inspection rules for these forms and their
on Form 990, Part VIII, line 1h, or Form
attachments.
990-EZ, line 1.
Who Must File
Example. A section 501(c)(3)
Contributors to be
Every organization must complete and
organization, of the type described
attach Schedule B to its Form 990,
Listed on Part I
above, reported $700,000 in total
990-EZ, or 990-PF, unless it certifies that
contributions, gifts, grants, and similar
it does not meet the filing requirements
A contributor (person) includes
amounts received on Form 990, Part VIII,
of this schedule by taking the following
individuals, fiduciaries, partnerships,
line 1h. The organization is only required
action:
corporations, associations, trusts, and
to list in Parts I and II of its Schedule B
exempt organizations. In addition,
• Answering “No” on Form 990, Part IV,
each person who contributed more than
section 509(a)(2), 170(b)(1)(A)(iv), and
Checklist of Required Schedules, line 2,
the greater of $5,000 or 2% of $700,000
170(b)(1)(A)(vi) organizations must also
or
($14,000) during the tax year. Thus, a
report governmental units as
contributor who gave a total of $11,000
• Checking the box on
contributors.
would not be reported in Parts I and II for
• Form 990-EZ, line H, or
this section 501(c)(3) organization. Even
Contributions
though the $11,000 contribution to the
• Form 990-PF, Part I, Analysis of
organization was greater than $5,000, it
Contributions reportable on Schedule B
Revenue and Expenses, line 2.
did not exceed $14,000.
(Form 990, 990-EZ, or 990-PF) are
See the separate instructions for these
contributions, grants, bequests, devises,
Section 501(c)(7), (8), or (10)
lines on those forms.
and gifts of money or property, whether
organizations. For contributions to
If an organization is not required to file
or not for charitable purposes. For
these social and recreational clubs,
Form 990, 990-EZ, or 990-PF but
example, political contributions to
fraternal beneficiary and domestic
chooses to do so, it must file a complete
section 527 political organizations are
fraternal societies, orders, or
return and provide all of the information
included. Contributions do not include
associations that were not for an
requested, including the required
fees for the performance of services. See
exclusively religious, charitable, etc.,
schedules.
the Instructions for Form 990, Part VIII,
purpose, list in Part I each contributor
line 1, for more detailed information on
who contributed $5,000 or more during
Accounting Method
contributions.
the tax year, as described under
When completing Schedule B (Form 990,
General Rule, earlier.
General Rule
990-EZ, or 990-PF), the organization
must use the same accounting method it
Unless the organization is covered by
checked on Form 990, Part XII, Financial
one of the Special Rules below, it must
Statements and Reporting, line 1; Form
list in Part I every contributor who, during
990-EZ, line G; or Form 990-PF, line J.
the year, gave the organization, directly
or indirectly, money, securities, or any
Public Inspection
other type of property that total $5,000
or more for the organization’s tax year.
• Schedule B is open to public
In determining the total amount,
inspection for an organization that files
separate and independent gifts of less
Form 990-PF.
than $1,000 can be disregarded.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 990-pf - Return Of Private Foundation Or Section 4947(a)(1) Nonexempt Charitable Trust Treated As A Private Foundation - 2016
Financial
Related Categories
Parent category: Financial