General Instructions

Note.

Terms in bold are defined in the Glossary of the Instructions for Form 990.

What's New

The IRS has created a page on IRS.gov for information about Schedule G (Form 990 or 990-EZ) and its instructions, at www.irs.gov/form990. Information about any recent developments affecting Schedule G (Form 990 or 990-EZ) (such as legislation after we release it) will be posted on that page.

Purpose of Schedule

Schedule G (Form 990 or 990-EZ) is used by an organization that files Form 990 or Form 990-EZ to report professional fundraising services, fundraising events, and gaming.

Who Must File

An organization that answered “Yes” to Form 990, Part IV, Checklist of Required Schedules, line 17, 18, or 19, or meets the criteria for Form 990-EZ filers described below, must complete the appropriate parts of Schedule G (Form 990 or 990-EZ) and attach Schedule G to Form 990 or Form 990-EZ, as applicable.

  • Part I. Complete Part I if the organization answered “Yes” to Form 990, Part IV, line 17, because the organization reported a total of more than $15,000 of expenses for professional fundraising services on Form 990, Part IX, Statement of Functional Expenses, lines 6 and 11(e). Form 990-EZ filers are not required to complete Part I.

  • Part II. Complete Part II if the organization (1) answered “Yes” to Form 990, Part IV, line 18, because the organization reported a total of more than $15,000 of fundraising event gross income and contributions on Form 990, Part VIII, Statement of Revenue, lines 1c and 8a, or (2) reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, Part I, lines 1 and 6b.

  • Part III. Complete Part III if the organization (1) answered “Yes” to Form 990, Part IV, line 19, because the organization reported more than $15,000 of gross income from gaming activities on Form 990, Part VIII, line 9a, or (2) reported more than $15,000 of gross income from gaming on Form 990-EZ, Part I, line 6a.

If an organization is not required to file Form 990 or Form 990-EZ but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules.


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