About Form 990, Return of Organization Exempt from Income Tax

 

Tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations file Form 990 to provide the IRS with the information required by section 6033.


Current Revision


Recent Developments


Schedules

Organizations that file Form 990 or Form 990-EZ use this schedule to provide required information about public charity status and public support.

Schedule A (Form 990 or 990-EZ) PDF 

Instructions for Schedule A (Form 990 or 990-EZ)  

Organizations use this schedule to provide information on contributions they reported on:

  • Form 990-PF, Return of Private Foundation;
  • Form 990, Return of Organization Exempt from Income Tax; or
  • Form 990-EZ, Short Form Return of Organization Exempt from Income Tax.

Schedule B (Form 990, 990-EZ, or 990-PF) PDF

Section 501(c) organizations, and Section 527 organizations use Schedule C (Form 990 or 990-EZ) to furnish additional information on political campaign activities or lobbying activities.

Schedule C (Form 990 or 990-EZ) PDF 

Instructions for Schedule C (Form 990 or 990-EZ)

Organizations that file Form 990 use Schedule D to provide required reporting for:

  • Donor advised funds.
  • Conservation easements.
  • Certain art and museum collections.
  • Escrow or custodial accounts or arrangements.
  • Endowment funds.
  • Supplemental financial information. 

Schedule D (Form 990) PDF 

Instructions for Schedule D (Form 990) 

Organizations that file Form 990 or Form 990-EZ use Schedule E to report information on private schools.

Schedule E (Form 990 or 990-EZ) PDF

Organizations that file Form 990 use Schedule F (Form 990) to provide information on their activities conducted outside the United States at any time during the tax year.

Schedule F (Form 990) PDF

Instructions for Schedule F (Form 990) 

Organizations that file Form 990 or Form 990-EZ use this schedule to report:

  • professional fundraising services,
  • fundraising events, and
  • gaming. 

Schedule G (Form 990 or 990-EZ) PDF 

Instructions for Schedule G (Form 990 or 990-EZ) 

Hospital organizations use Schedule H (Form 990) to provide information on the activities and policies of, and community benefit provided by, its hospital facilities and other non-hospital health care facilities that it operated during the tax year. This includes facilities operated either directly or indirectly through disregarded entities or joint ventures.

Schedule H (Form 990) PDF 

Instructions for Schedule H (Form 990)  (Print Version PDF)

Organizations that file Form 990 use this schedule to provide information on grants and other assistance made by the filing organization during the tax year to:

  • domestic organizations,
  • domestic governments, and
  • domestic individuals. 

Schedule I (Form 990) PDF

Organizations that file Form 990 use this schedule to report:

  • compensation information for certain officers, directors, individual trustees, key employees, and highest compensated employees, and
  • information on certain compensation practices. 

Schedule J (Form 990) PDF

Instructions for Schedule J (Form 990)

Organizations that file Form 990 use this schedule to provide certain information on their outstanding liabilities associated with tax-exempt bond issues.

Schedule K (Form 990) PDF

Instructions for Schedule K (Form 990) 

Organizations that file Form 990 or Form 990-EZ use this schedule to provide information on certain financial transactions or arrangements between the organization and disqualified persons under section 4958 or other interested persons. This schedule is also used to determine whether a member of the organization's governing body is an independent member.

Schedule L (Form 990 or 990-EZ) PDF

Instructions for Schedule L (Form 990 or 990-EZ)

Organizations that file Form 990 use this schedule to report the types of noncash contributions they received during the year and certain information regarding such contributions.

Schedule M (Form 990) PDF 

Organizations that file Form 990 or Form 990-EZ use this schedule to provide information relating to going out of existence or disposing of more than 25 percent of their net assets through a contraction, sale, exchange, or other disposition.

Schedule N (Form 990 or 990-EZ) PDF

An organization should use  Schedule O (Form 990), rather than separate attachments, to:

  • Provide the IRS with narrative information required for responses to specific questions on Form 990 or 990-EZ.
  • Explain the organization’s operations or responses to various questions.

Schedule O (Form 990 or 990-EZ) PDF 

Organizations that file Form 990 use this schedule to provide information:

  • on related organizations,
  • on certain transactions with related organizations, and
  • on certain unrelated partnerships through which they conduct significant activities. 

Schedule R (Form 990) PDF

Instructions for Schedule R (Form 990)


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