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Schedule G of Form 990 or 990-EZ is a supplemental document required by the IRS for organizations that engage in fundraising or gaming activities. It collects detailed information about the organization's fundraising methods, agreements with fundraisers, and financial outcomes from events and gaming operations. The form includes sections for reporting various types of fundraising activities, event details, gaming revenue, and compliance with state regulations.

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What can a 990 tell you?

In conjunction with an audited financial statement or annual report, a 990 can give a telling financial portrait of an organization, highlighting strengths, weaknesses, and warning signs.

What is the 990 form used for?

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.

What is the difference between Form 990 and 990 EZ?

Form 990-EZ, the IRS form required for midsized tax-exempt organizations with annual gross receipts between $50,000 and $200,000. Form 990, the IRS form required for larger tax-exempt organizations with annual gross receipts over $200,000 or total assets over $500,000.

Who is the Form 990 intended for?

The IRS Form 990 is an annual information return that organizations claiming federal tax-exempt status must file every year.

How do I get old 990 forms?

The 990 is a public document that you can search for on the websites for the Secretary of State or the Attorney General where the organization is incorporated. In addition, 990s are available from a variety of open source and subscription sources. You may also request them from an organization or from the IRS.

Are 990 forms public?

An exempt organization must make available for public inspection its annual information return (e.g., Form 990, Form 990-EZ). Returns must be available for a three-year period beginning with the due date of the return (including any extension of time for filing) or, if later, the date it is actually filed.

Why the 990 is important for nonprofits?

The Form 990 is designed to increase financial transparency and includes revenue, expenditure, and income data in addition to information used to assess whether a nonprofit aligns with federal requirements for tax-exempt status.

Who needs to file Form 990?

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.

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