Fillable Form 990 Schedule B Schedule Of Contributors (Page 6 of 6) in pdf

Schedule B (Form 990, 990-EZ, or 990-PF) (2015)

Page

asked prices) on the contribution date.

For contributions to a section 501(c)(7),

includes contributions paid by cash,

See Regulations section 20.2031-2 to

(8), or (10) organization received for use

credit card, check, money order,

exclusively for religious, charitable,

electronic fund or wire transfer, and

determine the value of contributed

scientific, literary, or educational

other charges against funds on deposit

stocks and bonds. When FMV cannot be

purposes, or for the prevention of cruelty

at a financial institution.

readily determined, use an appraised or

estimated value. To determine the

to children or animals (sections 170(c)(4),

If an employee’s cash contribution

amount of a noncash contribution

2055(a)(3), or 2522(a)(3)), list in Part I

was forwarded by an employer (indirect

subject to an outstanding debt, subtract

each contributor whose aggregate

contribution), check the “Payroll” box. If

contributions for an exclusively religious,

the debt from the property’s FMV. Enter

an employer withholds contributions

charitable, etc., purpose were more than

the date the property was received by

from employees’ pay and periodically

$1,000 during the tax year. To determine

the organization, but only if the donor

gives them to the organization, report

has fully given up use and enjoyment of

the more-than-$1,000 amount, total all of

only the employer’s name and address

the property at that time.

a contributor’s gifts for the tax year

and the total amount given unless you

(regardless of amount). For a noncash

know that a particular employee gave

The organization must report the value

contribution, complete Part II.

of any qualified conservation

enough to be listed separately.

contributions and contributions of

All section 501(c)(7), (8), or (10)

Check the “Noncash” box in column

conservation easements listed in Part II

organizations that listed an exclusively

(d) for any contribution of property other

consistently with how it reports revenue

religious, charitable, etc., contribution in

than cash during the tax year, and

Part I or II must also complete Part III to

from such contributions in its books,

complete Part II of this schedule. For

provide further information on such

records, and financial statements and in

example, if an organization that uses the

contributions of more than $1,000 during

Form 990, Part VIII, Statement of

accrual method of accounting reports a

Revenue.

the tax year and show the total amount

pledge of noncash property on Form

received from such contributions that

990, Part VIII, line 1g, it must check the

For more information on noncash

were for $1,000 or less during the tax

“Noncash” box and complete Part II

contributions, see the instructions for

year.

even if the organization did not receive

Schedule M (Form 990), Noncash

However, if a section 501(c)(7), (8), or

the property during the tax year.

Contributions.

(10) organization did not receive total

If the organization received a partially

For a section 527 organization that

contributions of more than $1,000 from a

files a Form 8871, Political Organization

completed Form 8283, Noncash

single contributor during the tax year for

Notice of Section 527 Status, the names

Charitable Contributions, from a donor,

exclusively religious, charitable, etc.,

and addresses of contributors that are

complete it and return it so the donor

purposes and consequently was not

can get a charitable contribution

not reported on Form 8872, Political

required to complete Parts I through III

deduction. Keep a copy for your records.

Organization Report of Contributions

with respect to these contributions, it

and Expenditures, do not need to be

Original (first) and successor donee

need only check the third Special Rules

reported in Part I if the organization paid

(recipient) organizations must file Form

box on the front of Schedule B and

the amount specified by section 527(j)(1).

8282, Donee Information Return, if they

enter, in the space provided, the total

In this case, enter “Pd. 527(j)(1)” in

sell, exchange, consume, or otherwise

contributions it received during the tax

column (b) instead of a name, address,

dispose of (with or without

year for an exclusively religious,

and ZIP code; but you must enter the

consideration) charitable deduction

charitable, etc., purpose.

amount of contributions in column (c).

property (property other than money or

Specific Instructions

Part II. In column (a), show the number

certain publicly traded securities) within

that corresponds to the contributor’s

3 years after the date the original donee

received the property.

Do not attach substitutes for

number in Part I. In column (b), describe

▲

the noncash contribution received by

Schedule B or attachments to

Part III. Section 501(c)(7), (8), or (10)

Schedule B with information

the organization during the tax year,

organizations that received contributions

CAUTION

on contributors. Parts I, II,

regardless of the value of that noncash

for use exclusively for religious,

and III of Schedule B may be duplicated

contribution. Note the public inspection

charitable, etc., purposes during the tax

as needed to provide adequate space for

rules discussed earlier.

year must complete Parts I through III for

listing all contributors. Number each

In columns (c) and (d), report property

each person whose gifts totaled more

page of each part (for example, Page 2

with readily determinable market value

than $1,000 during the tax year. Show

of 5, Part II).

(for example, marked quotations for

also, in the heading of Part III, the total of

securities) by listing its fair market value

Part I. In column (a), identify the first

gifts to these organizations that were

(FMV). If the organization immediately

$1,000 or less for the tax year and were

contributor listed as No. 1 and the

sells securities contributed to the

for exclusively religious, charitable, etc.,

second contributor as No. 2, etc.

organization (including through a broker

purposes. Complete this information

Number consecutively. In column (b),

enter the contributor’s name, address,

or agent), the contribution still must be

only on the first Part III page if you use

and ZIP code. Identify a donor as

reported as a gift of property (rather than

duplicate copies of Part III.

“anonymous” only if the organization

cash) in the amount of the net proceeds

If an amount is set aside for an

does not know the donor’s identity. In

plus the broker’s fees and expenses.

exclusively religious, charitable, etc.,

See the Instructions for Form 990, Part

column (c), enter the amount of total

purpose, show in column (d) how the

contributions for the tax year for the

VIII, line 1g, which provide an example to

amount is held (for example, whether it is

contributor listed.

illustrate this point. If the property is not

commingled with amounts held for other

immediately sold, measure market value

purposes). If the organization transferred

In column (d), check the type of

of marketable securities registered and

the gift to another organization, show the

contribution. Check all that apply for the

listed on a recognized securities

name and address of the transferee

contributor listed. If a cash contribution

exchange by the average of the highest

came directly from a contributor (other

organization in column (e) and explain

and lowest quoted selling prices (or the

than through payroll deduction), check

the relationship between the two

average between the bona fide bid and

organizations.

the “Person” box. A cash contribution

Form 990 Schedule B Schedule Of Contributors Page 6

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