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Exempt Organizations Annual Reporting Requirements - Form 990, Schedules A and B: Who Must File

Who must file Schedule A, Form 990?

An organization that answered "Yes" to Form 990, Part IV, line 1 must complete and attach Schedule A (Form 990 or 990-EZ) to Form 990. Any section 501(c)(3) organization (or organization treated as such) that files a Form 990-EZ must complete and attach this Schedule to Form 990-EZ, which include:

  • Organizations that are described in section 501(c)(3) and are public charities;
  • Organizations that are described in sections 501(e), 501(f), 501(j), 501(k) or 501(n); and
  • Nonexempt charitable trusts described in section 4947(a)(1) that are not treated as private foundations.  

 

Page Last Reviewed or Updated: 19-Feb-2016