Schedule R, Form 990, requires certain information reporting regarding related organizations. What are related organizations for purposes of Schedule R?

Related organizations are organizations that stand in a parent/subsidiary relationship, brother/sister relationship or supporting/supported organization relationship. Supporting and supported organizations are defined in section 509(a)(3) and 509(f)(3). The first two relationships depends on a definition of control set forth in the Form 990 instructions glossary and Schedule R instructions. The definition of control depends on whether the organization has owners or persons with beneficial interests.

Additional information

• Form 990, Return of Organization Exempt From Income Tax
• Schedule R, Form 990
• Meaning of control - organizations without beneficial owners
• Meaning of control - organizations with beneficial owners