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990 Schedule B: Revealing Who Gave What to Your Nonprofit

IRS 990 Schedule B for detailing your donor information

Next up in PDFfiller‘s tax form review is IRS 990 Schedule B, which is used to provide detailed information about your contributers and the donations they made to your tax-exempt organization.

What is the purpose of submitting IRS 990 Schedule B?

The Form 990-Schedule B is a schedule of contributors that is attached with Form 990, 990-EZ and 990-PF. Form 990-Schedule B is used to provide information about the contributions the organization reported on Form 990-EZ.  It should be filled by any organization that answered ‘No’ on the Form 990, Part 4, Checklist of the Required Schedules, line 2 on the Form 990, or that received contributions of $5000 or more for a contributor during the year.

Who must file IRS 990 Schedule B? 

All organizations that file form 990 or the form 990-EZ must complete and attach a 990 Schedule B, until and unless they can certify that they don’t meet the filing requirements of the schedule by checking the Line H of Form 990-EZ.  An organization filing Schedule B can limit the contributors it reports on Schedule B using this greater-than-$5,000/2% threshold only if it checks the box on Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b.

What other forms are needed when you file IRS 990 Schedule B form?

Schedule B need to be filed along with form 990, 990 EZ and 990 PF.

What accounting method should be used for IRS 990 Schedule B form?

The same accounting method should be used that was checked on the Form 990, Part XII, Form 990-EZ, line G, Financial Statements and Reporting line 1 and Form 990-PF, line J.

When is IRS 990 Schedule B due?

Since it is attached to other forms, the deadline for 990 Schedule B is determined by the deadline for the 990 and the 990 EZ, which comes at the end of the fiscal year of the organizaton. The organizations must file the form by the 15th day of the 5th month after the end of the fiscal year.

What information do you need in order to complete this form?

The 990 schedule B needs the name and address of the organization and EIN, and detailed information about personal, payroll, and noncash contributions.  For more information on how to complete the form, review the IRS instructions.