Exempt Organizations Annual Reporting Requirements - Form 990 - Who Must File Schedule L

 

Do all Form 990 and Form 990-EZ filers need to file Schedule L?

No. Only Form 990 filers that answer Yes to any of the questions in Form 990PDF, Part IV, lines 25-28 must complete and file the applicable part(s) of Schedule LPDF. An organization that files Form 990-EZPDF must complete Schedule L, Part I if it answers Yes to Form 990-EZ, line 40b. It must complete Schedule L, Part II if it answers Yes to Form 990-EZ, line 38a.  Form 990-EZ filers are not required to complete Schedule L, Parts III or IV.

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