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

Schedule of Contributors

Purpose of Schedule B:

The purpose is to provide information on tax-deductible and non-tax-deductible contributions the Organization reported (Part VIII Line 1 in Form 990, Part I line 1 in Form 990-EZ, Part I line 1 in Form 990-PF). As Schedule B, filed along with Form 990 or Form 990-EZ or Form 990-PF, is available for public inspections, the Social Security Numbers, Names, and Addresses of the Contributors should not be included.

Who Must File Schedule B:

Any organization receiving contributions of $5,000 or more from one contributor (or, 2% of the total contributions in cash and non-cash amounts received as voluntary contributions, gifts, grants or other similar amounts from the general public, governmental units, foundations and other exempt organizations).

Contributions of any amount for use exclusively for religious, charitable, literary, scientific or educational purposes, or the prevention of cruelty to children or animals.

Accounting Method:

When an organization is completing Schedule B for Form 990/990-EZ/990-PF it must use the same accounting method that it checked on Form 990, Part XII, Financial Statements, and Reporting, line 1: Form 990-EZ, line G; or Form 990-PF, line J.

What is the difference between a Contributor & Contributions: A contributor includes individuals, fiduciaries, partnerships, corporations, associations, trusts, exempt organizations and Governmental Units. Contributions are considered to be grants, bequests, contributions, devises and gifts of money or property, whether they are for charitable purposes or not. These contributions do not include fees that are paid for services that are provided.

Part I: Cash Contributions (When cash contributions are collected the serial number of the contributor needs to be reported along with their name, address, and zip code, the total contributed amount for the tax year and the type of contribution (cash by the person, cash by employer: payroll, non-cash)).

Part II: Non-Cash Contributions (Noncash contributions given to an organization need to be reported in Schedule B with a description of when the contribution was received by the organization during its tax year).

Part III: Contributions Exclusively for Religious, Charitable, etc. (Purposes Organizations that receive contributions exclusively for religious, charitable, etc., purposes during the tax year must complete Parts I through III for each person whose gifts totaled more than $1,000 during the tax year for these purposes solely).

Form 990 Resources

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