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Contributions reportable on Schedule B (Form 990) are contributions, grants, bequests, devises, and gifts of money or property, whether or not for charitable purposes. For example, political contributions to section 527 political organizations are included.
Non-501(c)(3) organizations, like 501(c)(4) social welfare organizations or 501(c)(6) trade associations, will no longer have to report the donors' names and addresses on Schedule B. Schedule B will still have to be completed by these organizations, but only contribution amounts will be listed.
The organization is only required to list in Parts I and II of its Schedule B each person who contributed more than the greater of $5,000 or 2% of $700,000 ($14,000) during the tax year.
501c3 organizations must serve the public. 501c6 organizations are formed to serve their members. 501(c)(6) organizations, in fact, are often termed as nonprofit membership organizations and non-charitable organizations as well.
Nonprofit Organizations use schedule B to provide additional information on contributions reported on Form 990, 990-EZ, and 990-PF. Eventually, a Non Profit Organization must file Schedule B with Form 990 if it receives contributions of the greater of $5,000 or more than 2% of revenues from any one contributor.
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The Form 990 Schedule B which is at the center of Americans For Prosperity Foundation vs Bonta requires charitable organizations to disclose the names and addresses of major donors who have contributed more than $5,000 in a particular year. California contends that having this information readily available furthers its ...
The organization is only required to list in Parts I and II of its Schedule B each person who contributed more than the greater of $5,000 or 2% of $700,000 ($14,000) during the tax year.
The general rule determines that an organization would be required to file schedule B if the organization has received any contributions from at least one contributor that amounted to more than $5,000 for their fiscal year.
Supreme Court Rules Charities Do Not Have To Disclose Donors to the State of California.
Contributions reportable on Schedule B (Form 990) are contributions, grants, bequests, devises, and gifts of money or property, whether or not for charitable purposes. For example, political contributions to section 527 political organizations are included.

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