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Most charitable nonprofits that are recognized by the IRS as tax-exempt have an obligation to file IRS Form 990, which is an annual information return to be filed with the IRS by the 15th day of the 5th month after the end of the organizations accounting period.
Schedule E (Form 990) is used by an organization that files Form 990 or 990-EZ to report information on private schools. An organization that answered Yes on Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48, must complete and attach Schedule E to Form 990 or 990-EZ, as applicable.
Organizations that file Form 990 use this schedule to report compensation information for certain officers, directors, individual trustees, key employees, and highest compensated employees, and information on certain compensation practices.
Use Schedule O (Form 990) to provide narrative explanations and descriptions in response to other specific questions. The narrative provided should refer and relate to a particular line and response on the form.
Form 990 is the IRS primary tool for gathering information about tax-exempt organizations, educating organizations about tax law requirements and promoting compliance. Organizations also use the Form 990 to share information with the public about their programs.
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The IRS Form 990s Schedule I is designed to provide information about a not-for-profit organizations giving of grants and other assistance to domestic individuals, governments, and organizations. This includes cash grant awards, non-cash assistance, scholarships, stipends, and other similar payments.
What is the Purpose of Form 990 Schedule I? Schedule I is used to provide the IRS with detailed information on grants and other assistance made directly by the filing organization to domestic organizations, domestic governments, and domestic individuals during the corresponding tax year.

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