Schedule A (Form 990 or 990-EZ) is used by:
- Section “501(c)(3)” organizations, and
- Section 4947(a)(1) nonexempt charitable trusts.
These organizations must use Schedule A (Form 990 or 990-EZ) to furnish additional information not required of other types
of organizations that
file Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From
Income Tax.
Section 6033(b) and Rev. Proc. 75-50, 1975-2 C.B. 587 require this additional information.
Note:
For purposes of these instructions, the term “section 501(c)(3)” includes organizations exempt under sections:
- 501(e), Cooperative Hospital Service Organizations
- 501(f), Cooperative Service Organizations of Operating Educational Organizations
- 501(k), Child Care Organizations
- 501(n), Charitable Risk Pools.
An organization described in section 501(c)(3) or a nonexempt charitable trust described in section 4947(a)(1) must complete
and attach Schedule A
(Form 990 or 990-EZ) to its Form 990 or Form 990-EZ.
If an organization is not required to file Form 990, or Form 990-EZ, it is not required to file Schedule A (Form 990 or 990-EZ).
Do not use Schedule A (Form 990 or 990-EZ) if an organization is a private foundation. Instead, file Form 990-PF, Return of Private
Foundation.
The organization's Schedule A (Form 990 or 990-EZ) should cover the same period as the Form 990, or Form 990-EZ, with which
it is filed.
Schedule A (Form 990 or 990-EZ) is considered a part of Form 990, or Form 990-EZ, for section 501(c)(3) organizations and
section 4947(a)(1)
nonexempt charitable trusts that are required to file either form. Therefore, any such organization that does not submit a
completed Schedule A (Form
990 or 990-EZ) with its Form 990, or Form 990-EZ, does not satisfy its filing requirement and may be charged a $20 a day penalty
($100 a day for large
organizations). See General Instruction K of the Instructions for Form 990 and Form 990-EZ for details on this and other penalties.
To avoid having to respond to requests for missing information, please be sure to:
- Complete all applicable line items;
- Answer “Yes” or “No” to each question on the return;
- Make an entry (including a zero when appropriate) on all total lines; and
- Enter “None” or “N/A” if an entire part does not apply.
