Future developments.   For the latest information about developments related to Form 990 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form990.

General Instructions


Terms in bold are defined in the Glossary of the Instructions for Form 990, Return of Organization Exempt From Income Tax.

Purpose of Schedule

Schedule D (Form 990) is used by an organization that files Form 990 to provide the required reporting for donor advised funds, conservation easements, certain art and museum collections, escrow or custodial accounts or arrangements, endowment funds, and supplemental financial information.

Who Must File

An organization that answered “Yes” to any of lines 6 through 12a on Form 990, Part IV, Checklist of Required Schedules, must complete the appropriate part(s) of Schedule D (Form 990) and attach the schedule to Form 990. An organization that answered “Yes” to Form 990, Part IV, line 12b, can complete Parts XI and XII of Schedule D (Form 990), but is not required to do so.

If an organization is not required to file Form 990 but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules.

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