On top of filing Form 990 and Form 990-EZ, nonprofits often have to attach Schedule A. Filing even more documents with the IRS might sound overwhelming, but we’re here to help.
Here is everything you need to know to complete Schedule A and meet your IRS requirements:
What is Schedule A?
Schedule A allows nonprofits to give the IRS more information about their status as a public charity and the public support they receive. This schedule can only be filed by nonprofits who file Form 990 or Form 990-EZ. In addition to going to the IRS, this information also gets released to the public and can be accessed online.
Public charities and nonexempt charitable trusts that aren’t private foundations – described under Section 501(c)(3) – are required to attach Schedule A along with Form 990 or Form 990-EZ. If your organization falls under sections 501(e), 501(f), 501(j), 501(k), or 501(n), you also need to file Schedule A.
ExpressTaxExempt is here to generate the correct schedules for your nonprofit and help you file on time. Nonprofits who file Form 990 and Form 990-EZ sometimes also need to file Schedule G. Click here to learn more.
Part I of Schedule A has checkboxes with 12 possible grounds for public charity status. Select the reason why your organization is a public charity and check the box beside it.
Pro tip: If you can’t check any of the boxes in Part I, you might need to be filing Form 990-PF instead of Form 990 or 990-EZ.
Part II: Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
You only need to complete Part II if your checked box 5, 7, 8, or 9 in Part I. If not, you can skip to Part III. To complete Schedule A Part II, report gifts, grants, and contributions that count as public support. Don’t include program service revenue. Calculate your organization’s public support and report it on Line 14.
Part III: Support Schedule for Organizations Described as Section 509(a)(2)
You only need to complete this section if you checked Box 10 in Part I. To complete Part III, report public support such as gifts, grants, contributions, and program service revenue. You enter the amounts in the appropriate boxes and total them up.
Next, you will report your total support. After that, report what percentage of your support is public support. To be a public charity, it should be greater than 33 and 1/3%.
Finally, you will compute and report your investment income percentage.
Part IV: Supporting Organizations
To complete Part IV of Schedule A, check yes or no to a series of questions about supporting organizations.
Part V: Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
Supporting organizations are divided into types I, II, and III. Type III supporting organizations complete this part, unless they are functionally integrated. In this section, you’ll report information to prove that your organization is meeting distribution requirements. This includes:
Adjusted Net Income
Minimum Asset Amount
Part VI: Supplemental Information
You can use Part VI to explain any information you reported on other parts of Schedule A. You can also report any additional details about your organization.
Form 990 Schedule A is easy when you e-file. ExpressTaxExempt is here to help you meet your IRS requirements simply and keep your tax-exempt status safe!