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Exempt Organizations Annual Reporting Requirements - Form 990, Schedules A and B: Who Must File

Who must file Schedule A, Form 990?

An organization that files Form 990 or Form 990-EZ must file Schedule A if it is a tax-exempt charitable organization described in section 501(c)(3) of the Internal Revenue Code. Organizations required to file include--

  • Cooperative hospital service organizations (Code section 501(e))
  • Cooperative service organizations of operating educational organizations (section 501(f))
  • Child care organizations (section 501(k))
  • Charitable risk pools (section 501(n))
  • Non-exempt charitable trusts (section 4947(a)(1))
Page Last Reviewed or Updated: 18-Apr-2014