How to Complete Schedule A Part I for Form 990/990-EZ
Purpose of the Schedule
Schedule A is used by nonprofit and tax-exempt organizations that file Form 990 or 990-EZ to report required information about public charity status and public support.
Who Must File
- An organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation) that answered “Yes” to Form 990, Part IV, line 1, must complete and attach Schedule A to their Form 990.
- Any section 501(c)(3) organization (or organization treated as such) that files a Form 990-EZ must complete and attach Schedule A to Form 990-EZ. These include:
- Organizations that are described in section 501(c)(3) and are public charities;
- Organizations that are described in sections 501(e), 501(f), 501(j), 501(k), or 501(n); and
- Nonexempt charitable trusts described in section 4947(a)(1) that aren’t treated as private foundations.
Schedule A is broken down into 6 different sections. The filing requirements for Schedule A are based on multiple factors such as the organization’s type and public charity status. One of the most common examples is an organization described in section 501(c)(3) that normally receives more than 331/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions and no more than 331/3% of its support from gross investment income and unrelated business taxable income from businesses acquired by the organization after June 30, 1975.
Check out the steps to complete Part I of Schedule A for this scenario below and let us know if you’d like to see examples of filing for other types of organizations!
If you are filing Form 990 or 990-EZ using our interview-style filing option, follow these steps to complete Schedule A Part I:
- To complete Part I, click “Start” or “Edit” to the right of “Public Charity Status and Public Support”:
2. Review the possible reasons for public charity status and select the one that applies to the organization:
- If you are unsure which option applies to the organization, please refer to the organization’s determination letter from the IRS.
If you are filing Form 990-EZ or 990 using our form-based filing option, follow these steps to complete Schedule A Part I:
- To complete Part I, click “Start” or “Edit” to the right of “Tax-Exempt Status”:
2. Go to the tax-exempt status box and select the organization’s tax-exempt status:
3. Proceed with completing your 990 series form. When ready, scroll down in the form menu on the right and click page 1 of Schedule A:
4. Select the organization’s reason for public charity status:
ExpressTaxExempt
Want to see steps for other types of organizations or other 990 series forms and schedules? Comment below and we’ll make your request a future blog!
