Exempt organizations annual reporting requirements - Form 990, Schedules A and B: Order of completion

 

Should Schedule A be filled out before other parts and schedules of Form 990 or 990-EZ?

Yes, Schedule A PDF should be completed by tax-exempt organizations whose public charity status depends on their amount of public support, or whose public charity status is otherwise in doubt. Section 501(c)(3) organizations and section 4947(a)(1) trusts that do not qualify as public charities are treated as private foundations and must file Form 990-PF PDF rather than Form 990 PDF or Form 990-EZ PDF. Therefore, filling out Schedule A to ascertain public charity status for the year of the return is advisable before filling out other parts of Form 990 or Form 990-EZ.

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