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-- Line 1 of Parts II and III of Schedule APDF; Form 990PDF, Part VIII line 1g; Schedule BPDF, Part II; Schedule MPDF, column (c) if applicable. 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. Additional information Schedule A instructionsPDF Form 990 instructionsPDF
