Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns

Instructions for Schedule B
(Form 990)
(Rev. December 2024)
Schedule of Contributors
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

For the latest information about developments related to
Schedule B (Form 990) and its instructions, such as legislation
enacted after they were published, go to IRS.gov/Form990SchB

What’s New

Continuous-use form and instructions. Schedule B (Form
990) and these instructions have been converted from an annual
revision to continuous use. Use these instructions for tax year
2024 and subsequent years until a superseding revision is
issued.

General Instructions
Note. Terms in bold are defined in the Glossary of the
Instructions for Form 990.

Reminders

Certain tax-exempt organizations are no longer required to report
the names and addresses of their contributors on Schedule B
(Form 990). However, these organizations must continue to keep
this information in their books and records. Organizations
described in section 501(c)(3) and section 527 are still required
to report the names and addresses of their contributors on
Schedule B. See Regulations section 1.6033-2 (T.D. 9898),
2020-25 I.R.B. 935, and General Rule, later.

Purpose of Schedule

Schedule B (Form 990) is used to provide information on
contributions the organization reported on:
• Form 990, Return of Organization Exempt From Income Tax,
Part VIII, line 1;
• Form 990-EZ, Short Form Return of Organization Exempt
From Income Tax, Part I, line 1; or
• Form 990-PF, Return of Private Foundation, Part I, line 1.

Who Must File

Public Inspection

Note. Don’t include social security numbers of contributors, as
this information may be made public.
• Schedule B is open to public inspection for an organization
that files Form 990-PF.
• Schedule B is open to public inspection for a section 527
political organization that files Form 990 or 990-EZ.
• For all other organizations that file Form 990 or 990-EZ, the
names and addresses of contributors aren’t required to be made
available for public inspection. All other information, including the
amount of contributions, the description of noncash
contributions, and any other information, is required to be
made available for public inspection unless it clearly identifies
the contributor.
If an organization files a copy of Form 990 or 990-EZ, and
attachments, with any state, it shouldn’t include its Schedule B
(Form 990) in the attachments for the state, unless a schedule of
contributors is specifically required by the state. States that don’t
require the information might inadvertently make the schedule
available for public inspection along with the rest of the Form 990
or 990-EZ.
See the instructions for Form 990, 990-EZ, or 990-PF for
information on telephone assistance and the public inspection
rules for these forms and their attachments.

Contributions To Be Included on Part I
A contributor (person) includes individuals, fiduciaries,
partnerships, corporations, associations, trusts, and exempt
organizations. In addition, section 509(a)(2), 170(b)(1)(A)(iv),
and 170(b)(1)(A)(vi) organizations must also report
governmental units as contributors.

Contributions

Every organization must complete and attach Schedule B to its
Form 990, 990-EZ, or 990-PF, unless it certifies that it doesn’t
meet the filing requirements of this schedule by:
• Answering “No” on Form 990, Part IV, Checklist of Required
Schedules, line 2; or
• Checking the box on:
• Form 990-EZ, line H; or
• Form 990-PF, Part I, Analysis of Revenue and Expenses,
line 2.
See the separate instructions for these lines on those forms.
If an organization isn’t required to file Form 990, 990-EZ, or
990-PF but chooses to do so, it must file a complete return and
provide all of the information requested, including the required
schedules.

Jan 10, 2025

Accounting Method

When completing Schedule B (Form 990), the organization must
use the same accounting method it checked on Form 990, Part
XII, Financial Statements and Reporting, line 1; Form 990-EZ,
line G; or Form 990-PF, line J.

Contributions reportable on Schedule B (Form 990) are
contributions, grants, bequests, devises, and gifts of money or
property, whether or not for charitable purposes. For example,
political contributions to section 527 political organizations are
included. Contributions don’t include fees for the performance of
services. See the instructions for Form 990, Part VIII, line 1, for
more detailed information on contributions.

General Rule

Unless the organization is covered by one of the Special Rules,
later, it must report in Part I contributions from all persons who
contribute $5,000 or more (in money or other property) during
the tax year. As described below, certain organizations report
only total contribution amounts. Contributions may be made
directly or indirectly and may take the form of money, securities,
or any other type of property.

Instructions for Schedule B (Form 990) (Rev. 12-2024) Catalog Number 17082E
Department of the Treasury Internal Revenue Service www.irs.gov

Include all separate and independent gifts that are $1,000 or
more to determine a contributor’s total contribution. Gifts that are
less than $1,000 may be disregarded. Include each contribution
reported on Form 990, Part VIII, line 1. For example, if an
organization that uses the accrual method of accounting reports
a pledge of noncash property on Part VIII, line 1, it must include
the value of that contribution in calculating whether the
contributor meets the General Rule (or one of the Special Rules,
if applicable), even if the organization didn’t receive the property
during the tax year.
Certain organizations not required to report contributor
names and addresses. Certain organizations are no longer
required to report the names and addresses of their contributors
on Schedule B. Such organizations are those other than:
• Section 501(c)(3) organizations (including section 4947(a)(1)
nonexempt charitable trusts and nonexempt private foundations
described in section 6033(d)), or
• Section 527 political organizations.
Organizations not required to report the names and
addresses should enter “N/A” in Part I, column (b). These
organizations must continue to:
• Collect the names and addresses of their contributors,
• Keep this information in their records and books, and
• Make the information available to the IRS upon request.
Section 501(c)(3) organizations (including section 4947(a)(1)
nonexempt charitable trusts and nonexempt private foundations
described in section 6033(d)) and section 527 political
organizations must report the names and addresses of their
contributors in Part I, column (b), on Schedule B.

Special Rules

Section 501(c)(3) organizations that file Form 990 or
990-EZ. For an organization described in section 501(c)(3) that
meets the 331/3% support test of the regulations under sections
509(a)(1) and 170(b)(1)(A)(vi), and not just the 10% support test
(whether or not the organization is otherwise described in
section 170(b)(1)(A)), list in Part I only those contributors whose
contribution of $5,000 or more during the tax year is greater than
2% of the amount reported on Form 990, Part VIII, line 1h,
column (A); or Form 990-EZ, line 1. An organization that claims
the benefit of this special rule must either (1) establish on
Schedule A (Form 990), Part II, that it met the 331/3% support
test for the current year or prior year; or (2) check the box on
Schedule A (Form 990), Part I, line 7 or 8, and the box on
Schedule A, Part II, line 13, as a section 170(b)(1)(A)(vi)
organization in its first 5 years.
Example. A section 501(c)(3) organization, of the type
described above, reported $700,000 in total contributions, gifts,
grants, and similar amounts received on Form 990, Part VIII,
line 1h. The organization is only required to list in Parts I and II of
its Schedule B each person who contributed more than the
greater of $5,000 or 2% of $700,000 ($14,000) during the tax
year. Thus, a contributor who gave a total of $11,000 wouldn’t be
reported in Parts I and II for this section 501(c)(3) organization.
Even though the $11,000 contribution to the organization was
greater than $5,000, it didn’t exceed $14,000.
Section 501(c)(7), (8), or (10) organizations. For
contributions to these social and recreational clubs, fraternal
beneficiary and domestic fraternal societies, orders, or
associations that weren’t for an exclusively religious, charitable,
etc., purpose, list in Part I contributions from each contributor
who contributed $5,000 or more during the tax year, as
described under General Rule, earlier.
For contributions to a section 501(c)(7), (8), or (10)
organization received for use exclusively for religious, charitable,
scientific, literary, or educational purposes, or for the prevention
of cruelty to children or animals (section 170(c)(4), 2055(a)(3), or
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2522(a)(3)), list in Part I contributions from each contributor
whose aggregate contributions for an exclusively religious,
charitable, etc., purpose were more than $1,000 during the tax
year. To determine the more-than-$1,000 amount, total all of a
contributor’s gifts for the tax year (regardless of amount). For a
noncash contribution, complete Part II.
All section 501(c)(7), (8), or (10) organizations that listed an
exclusively religious, charitable, etc., contribution in Part I or II
must also complete Part III to provide further information on such
contributions of more than $1,000 during the tax year and show
the total amount received from such contributions that were for
$1,000 or less during the tax year.
All section 501(c)(7), (8), or (10) organizations listing
contributions under this special rule should enter “N/A” in Part I,
column (b), and should not enter the name and address of any
contributor.
However, if a section 501(c)(7), (8), or (10) organization didn’t
receive total contributions of more than $1,000 from a single
contributor during the tax year for exclusively religious,
charitable, etc., purposes and consequently wasn’t required to
complete Parts I through III with respect to these contributions, it
need only check the third Special Rules box on the front of
Schedule B and enter, in the space provided, the total
contributions it received during the tax year for an exclusively
religious, charitable, etc., purpose.

Specific Instructions
Don’t attach substitutes for Schedule B or attachments
to Schedule B with information on contributors. Parts I, II,
CAUTION and III of Schedule B may be duplicated as needed to
provide adequate space for listing all contributors. Number each
page of each part (for example, Page 2 of 5, Part II).

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Part I. In column (a), identify the first contributor listed as No. 1
and the second contributor as No. 2, etc. Number consecutively.
In column (b), section 501(c)(3) organizations (including section
4947(a)(1) nonexempt charitable trusts and section 501(c)(3)
nonexempt private foundations) and section 527 organizations
enter the contributor’s name, address, and ZIP code. Identify a
donor as “anonymous” only if the organization doesn’t know the
donor’s identity. Other organizations would enter “N/A” in place of
each contributor’s name, address, and ZIP code. In column (c),
enter the amount of total contributions for the tax year for the
contributor listed.
In column (d), check the type of contribution. Check all that
apply for the contributor listed. If a cash contribution came
directly from a contributor (other than through payroll deduction),
check the “Person” box. A cash contribution includes
contributions paid by cash, credit card, check, money order,
electronic fund or wire transfer, and other charges against funds
on deposit at a financial institution.
If an employee’s cash contribution was forwarded by an
employer (indirect contribution), check the “Payroll” box. If an
employer withholds contributions from employees’ pay and
periodically gives them to the organization, report only the
employer’s name and address or “N/A,” as applicable, and the
total amount given unless you know that a particular employee
gave enough to be listed separately.
Check the “Noncash” box in column (d) for any contribution of
property other than cash during the tax year, and complete Part II
of this schedule. For example, if an organization that uses the
accrual method of accounting reports a pledge of noncash
property on Form 990, Part VIII, line 1g, it must check the
“Noncash” box and complete Part II even if the organization
didn’t receive the property during the tax year.
Instructions for Schedule B (Form 990) (Rev. 12-2024)

For a section 527 organization that files a Form 8871, Political
Organization Notice of Section 527 Status, the names and
addresses of contributors that aren’t reported on Form 8872,
Political Organization Report of Contributions and Expenditures,
don’t need to be reported in Part I if the organization paid the
amount specified by section 527(j)(1). In this case, enter “Pd.
527(j)(1)” in column (b) instead of a name, address, and ZIP
code; but you must enter the amount of contributions in column
(c).
Part II. In column (a), show the number that corresponds to the
contributor’s number in Part I. In column (b), describe the
noncash contributionreceived by the organization during the
tax year, regardless of the value of that noncash contribution.
Note the public inspection rules discussed earlier.
In columns (c) and (d), report property with readily
determinable market value (for example, market quotations for
securities) by listing itsfair market value (FMV). If the
organization immediately sells securitiescontributed to the
organization (including through a broker or agent), the
contribution must still be reported as a gift of property (rather
than cash) in the amount of the net proceeds plus the broker’s
fees and expenses. See the instructions for Form 990, Part VIII,
line 1g, which provide an example to illustrate this point. If the
property isn’t immediately sold, measure market value of
marketable securities registered and listed on a recognized
securities exchange by the average of the highest and lowest
quoted selling prices (or the average between the bona fide bid
and asked prices) on the contribution date. See Regulations
section 20.2031-2 to determine the value of contributed stocks
and bonds. When FMV can’t be readily determined, use an
appraised or estimated value. To determine the amount of a
noncash contribution subject to an outstanding debt, subtract
the debt from the property’s FMV. Enter the date the property
was received by the organization, but only if the donor has fully
given up use and enjoyment of the property at that time.
The organization must report the value of any qualified
conservation contributions and contributions of

Instructions for Schedule B (Form 990) (Rev. 12-2024)

conservation easements listed in Part II consistently with how
it reports revenue from such contributions in its books, records,
and financial statements and in Form 990, Part VIII, Statement of
Revenue.
For more information on noncash contributions, see the
instructions for Schedule M (Form 990), Noncash Contributions.
If the organization received a partially completed Form 8283,
Noncash Charitable Contributions, from a donor, complete it and
return it so the donor can get a charitable contribution deduction.
Keep a copy for your records.
Original (first) and successor donee (recipient) organizations
must file Form 8282, Donee Information Return, if they sell,
exchange, consume, or otherwise dispose of (with or without
consideration) charitable deduction property (property other than
money or certain publicly traded securities) within 3 years after
the date the original donee received the property.
Part III. Section 501(c)(7), (8), or (10) organizations that
received contributions for use exclusively for religious, charitable,
etc., purposes during the tax year must complete Parts I through
III for each person whose gifts totaled more than $1,000 during
the tax year. Show also, in the heading of Part III, the total of gifts
to these organizations that were $1,000 or less for the tax year
and were for exclusively religious, charitable, etc., purposes.
Complete this information only on the first Part III page if you use
duplicate copies of Part III.
If an amount is set aside for an exclusively religious,
charitable, etc., purpose, show in column (d) how the amount is
held (for example, whether it is commingled with amounts held
for other purposes). If the organization transferred the gift to
another organization, show the name and address of the
transferee organization in column (e) and explain the relationship
between the two organizations.

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