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Employer's Quarterly Federal Tax Return
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Rules Governing Practice before IRS

Exempt Organizations Annual Reporting Requirements - Form 990, Schedules A and B: Reporting In-Kind Contributions

Should we report in-kind contributions of property as contributions in the public support table of Schedule A, Form 990? If so, how should these contributions be valued?

In-kind contributions of property (but not of services) should be reported on--

Form 990 filers generally may use any reasonable method to determine or estimate the value of these non-cash contributions. Schedule B sets forth special instructions for valuing marketable securities. Schedule M requires reporting of the method for determining revenue attributable to different categories of non-cash contributions.

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