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What is the purpose of Schedule B 990?

Purpose of Schedule Schedule B (Form 990, 990-EZ, or 990-PF) is used to provide information on contributions the organization reported on: Form 990, Return of Organization Exempt from Income Tax, Part VIII, Statement of Revenue, line 1.

Who is required to file 990 Schedule B?

Schedule B is the Schedule of Contributors for exempt organizations preparing and filing the Form 990, 990-EZ, and 990-PF. Generally, Schedule B is filed annually by any organization receiving contributions in excess of $5,000 from a single donor.

Do donor advised funds file Form 990?

Schedule D (Form 990) is used by an organization that files Form 990 to provide the required reporting for donor advised funds, conservation easements, certain art and museum collections, escrow or custodial accounts or arrangements, endowment funds, and supplemental financial information.

What is a Form 990 Schedule B disclosure?

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.

What is a 990 schedule?

Schedule A (Form 990) is used by an organization that files Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, to provide the required information about public charity status and public support.

irs 990 schedule b instructions

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What is Schedule B on 990?

Contributions. 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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