Organizational leadership can learn more about these topics and the benefits, limitations and expectations of tax-exempt organizations by attending 10 courses at the online Small to Mid-Size Tax Exempt Organization Workshop.
The questions below relate to Schedule A, Public Charity Status and Public Support (PDF) and Schedule B, Schedule of Contributors (PDF) to Form 990, Return of Organization Exempt From Income Tax (PDF).
A. Questions for All Exempt Organizations
- Who must file Schedule A, Form 990?
- My organization is very small and files the e-postcard, Form 990-N. Must it file Form 990, 990-EZ or Schedule A?
- If my organization qualifies as a hospital for Form 990, Schedule A purposes and thus as a public charity, is it required to file Schedule H?
- What is the purpose of Schedule A, Form 990?
- Should Schedule A be filled out before other parts and schedules of Form 990 or 990-EZ?
- What is the public support test for a public charity?
- What can I do to help ensure that my organization does not unexpectedly lose its public charity classification?
- My organization, a public charity described in section 170(b)(1)(A)(vi), is within the first five years of its existence and files Form 990 or 990-EZ. Is it required to fill out Schedule A Part II?
- If an organization qualifies as publicly supported for a five-year computation period, does it have any reliance on that status in the following year?
- If an organization is considered as publicly supported for its first five years regardless of its actual support during that period, is its support during that period used in determining whether it is publicly supported in its sixth and subsequent years?
- My determination letter from the IRS states that my organization is a public charity under sections 509(a)(1) and 170(b)(1)(A)(vi). However, my organization is no longer able to meet the public support test un¬der those sections on Part II of the Schedule A. Can my organization attempt to qualify as a public charity under section 509(a)(2) instead by calculating its public support on Part III of the Schedule A?
- My organization receives much of its income from an annual sale of gift wrap paper and an annual book fair. Both events are conducted entirely with volunteer labor. How should I report this fundraising income when calculating whether my organization meets a public support test?
- My organization is a public charity under sections 509(a)(1) and 170(b)(1)(A)(vi) of the Code, and it received 15 percent of its support from the general public. Because my organization received less than 33 1/3 percent of its support from the general public, how do I show the IRS on the Schedule A that my organization meets the facts and circumstances test?
- A donor made a pledge to my organization that will be paid over three years. Should I discount the total pledge to its present value and report this amount as support in the first year because that is when we received the pledge?
- May we report the value of volunteer time as contributions in the public support table of Schedule A, Form 990?
- 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?
- Supporting organizations described in Code section 509(a)(3) are required to answer a number of questions in Form 990, Schedule A, Part I, line 11. Does the organization’s answer to any of these questions affect its qualification as a supporting organization under section 509(a)(3)?
- Should non-monetary support to supported organizations be reported in Part I of Schedule A, Form 990?
- My organization is a 509(a)(3) supporting organization that made grants to multiple supported organizations during the tax year. Do we need to list every one of those supported organizations by name and EIN in Schedule A, Part I, or can we just describe those organizations by class?