![]() ![]() ![]() For all other organizations that file Form 990 or 990-EZ, the names and addresses of contributors are not required to be made available for public inspection.Schedule B is open to public inspection for a section 527 political organization that files Form 990 or 990-EZ.Schedule B is open to public inspection for an organization that files Form 990-PF.Do not include social security numbers of contributors as this information may be made public. When completing Schedule B (Form 990, 990-EZ, or 990-PF), 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. If an organization is not 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. See the separate instructions for these lines on those forms. Form 990-PF, Part I, Analysis of Revenue and Expenses, line 2.Answering “No” on Form 990, Part IV, Checklist of Required Schedules, line 2, or.Form 990-PF, Return of Private Foundation, Part I, line 1.Įvery organization must complete and attach Schedule B to its Form 990, 990-EZ, or 990-PF, unless it certifies that it does not meet the filing requirements of this schedule by taking the following action:.Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, Part I, line 1 or.Form 990, Return of Organization Exempt from Income Tax, Part VIII, Statement of Revenue, line 1.Schedule B (Form 990, 990-EZ, or 990-PF) is used to provide information on contributions the organization reported on: These changes should be reviewed to ensure the institution is in compliance with the new guidelines. ![]() The substantiation requirements for contributions were modified under the Pension Protection Act. However, the amount, description of noncash contributions, and any other information on the form are subject to the public disclosure requirements. See Section 1700, ♡785.įor colleges and universities, names and addresses of contributors on Schedule B are not open to public inspection. The revised Form 990 has made no changes to Schedule B. Since then, this information has been reported on Schedule B. Before the 2000 tax year, colleges and universities were required to attach a statement listing contributors who during the tax year contributed money, securities, or other property worth $5,000 or more. Terms in bold are defined in the Glossary of the Instructions for Form 990.Ĭolleges and universities complete this schedule to provide information regarding substantial contributions reported on line 1 in Part VIII, Statement of Revenue. For the latest information about developments related to Schedule B (Form 990, 990-EZ, or 990-PF), such as legislation enacted after the schedule and its instructions were published, go to Note. Section references are to the Internal Revenue Code unless otherwise noted.įuture developments. The information below includes the complete text of the IRS’s final instructions for the 2015 Schedule B, interwoven with commentary by the authors. While other browsers and viewers may open these files, they may not function as intended unless you download and install the latest version of Adobe Reader.IRS Instructions for Schedule B (see page 5 of the form) PDF reports, designed to work with the free Adobe Reader. If you are unable to file using Webfile, use our downloadable. ![]()
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