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))