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                                                                                                           Department of the Treasury
                                                                                                           Internal Revenue Service
2023

Instructions for Form 990-EZ

Short Form Return of Organization Exempt From Income Tax
Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
(except private foundations)

Section references are to the Internal Revenue Code unless                     instructs affected tax-exempt organizations to follow the specific 
otherwise noted.                                                               instructions to the Forms 990, 990-EZ, and 990-PF, effective for 
                                                                               annual information returns required for taxable years beginning 
Contents                                                                  Page on or after January 1, 2022.
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . .     1
General Instructions      . . . . . . . . . . . . . . . . . . . . . . . . . 1  Purpose of Form
A. Who Must File            . . . . . . . . . . . . . . . . . . . . . . . . 2  Form 990, Return of Organization Exempt From Income Tax, and 
B. Organizations Not Required To File Form                                     Form 990-EZ are used by tax-exempt organizations, nonexempt 
      990 or 990-EZ         . . . . . . . . . . . . . . . . . . . . . . . . 3  charitable trusts (that are not treated as private foundations), and 
                                                                               section 527 political organizations to provide the IRS with the 
C. Accounting Periods and Methods                     . . . . . . . . . . . 4  information required by section 6033.
D. When, Where, and How To File                     . . . . . . . . . . . . 5  An organization's completed Form 990 or 990-EZ, and a 
E. Extension of Time To File              . . . . . . . . . . . . . . . . . 5  section 501(c)(3) organization's Form 990-T, Exempt 
F. Amended Return/Final Return                    . . . . . . . . . . . . . 6  Organization Business Income Tax Return, are generally 
                                                                               available for public inspection as required by section 6104. 
G. Failure-To-File Penalties              . . . . . . . . . . . . . . . . . 6
                                                                               Schedule B (Form 990), Schedule of Contributors, is open for 
H. Requirements for a Properly Completed                                       public inspection for section 527 organizations filing Form 990 or 
      Form 990-EZ         . . . . . . . . . . . . . . . . . . . . . . . . . 6  990-EZ. Form 990-PF, Return of Private Foundation or Section 
Specific Instructions for Form 990-EZ               . . . . . . . . . . . . 7  4947(a)(1) Trust Treated as Private Foundation, is also open for 
Completing the Heading of Form 990-EZ                         . . . . . . . 7  public inspection for organizations filing Form 990-PF. For other 
                                                                               organizations that file Form 990 or 990-EZ, parts of Schedule B 
Part I. Revenue, Expenses, and Changes in                                      (Form 990) can be open to public inspection. For more details, 
      Net Assets or Fund Balances               . . . . . . . . . . . . .   10 see Appendix D: Public Inspection of Returns, later, and the 
Part II. Balance Sheets             . . . . . . . . . . . . . . . . . . .   17 Instructions for Schedule B (Form 990).
Part III. Statement of Program Service                                         Some members of the public rely on Form 990 or 990-EZ as 
      Accomplishments . . . . . . . . . . . . . . . . . . . . .             17 the primary or sole source of information about a particular 
Part IV. List of Officers, Directors, Trustees,                                organization. How the public perceives an organization in such 
      and Key Employees             . . . . . . . . . . . . . . . . . . .   18 cases may be determined by the information presented on its 
                                                                               return.
Part V. Other Information . . . . . . . . . . . . . . . . . .               19
Part VI. Section 501(c)(3) Organizations . . . . . . .                      25 Other purposes of Form 990 and 990-EZ include the follow-
                                                                               ing. 
Signature Block           . . . . . . . . . . . . . . . . . . . . . . . .   26
                                                                               1. Form 990-EZ can be filed by organizations with gross 
Appendix of Special Instructions to Form 990-EZ                                     receipts of less than $200,000 and total assets of less than 
Contents        . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   27      $500,000 at the end of their tax year.
Other Forms That May Be Required . . . . . . . . . .                        39
                                                                               2. Sponsoring organizations of donor advised funds (as 
Photographs of Missing Children             . . . . . . . . . . . . . . .   45      defined in section 4966(d)(1)), organizations that operate a 
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47      hospital facility, organizations recognized by the IRS as 
Future developments.        For the latest information about                        section 501(c)(29) nonprofit health insurance issuers, and 
developments related to Form 990-EZ and its instructions, such                      certain controlling organizations defined in section 512(b)
as legislation enacted after they were published, go to IRS.gov/                    (13) must file Form 990 rather than Form 990-EZ regardless 
Form990EZ.                                                                          of the amount of their gross receipts and total assets. See 
                                                                                    General Instructions A. Who Must File, and the instructions 
Reminders                                                                           for lines 44 and 45, later, before completing this form.
                                                                               3. Form 990-EZ can’t be used by a private foundation required 
Required electronic filing of Form 990-EZ by exempt organ-
                                                                                    to file Form 990-PF. A section 501(c)(3) or section 4947(a)
izations. Form 990-EZ must be filed electronically. See General 
                                                                                    (1) organization should refer to the Instructions for 
Instructions D. When, Where, and How To File, later, for more 
                                                                                    Schedule A (Form 990), Public Charity Status and Public 
information.
                                                                                    Support, to determine whether it is a private foundation.
Ann. 2021-18 revoked Ann. 2001-33.              Ann. 2001-33, 2001-17          4. Form 990 must be used to file a group return, not Form 
I.R.B. 1137, provided tax-exempt organizations with reasonable                      990-EZ. See General Instructions A, later.
cause for purposes of relief from the penalty imposed under 
section 6652(c)(1)(A)(ii) if they reported compensation on their 
annual information returns in the manner described in Ann.                     General Instructions
2001-33 instead of accordance with certain form instructions. 
Ann. 2021-18, 2021-52 I.R.B. 910, revoked Ann. 2001-33 and                     Overview of Form 990-EZ.    Form 990-EZ is an annual 
                                                                               information return required to be filed with the IRS by many 

Dec 18, 2023                                                              Cat. No. 64888C

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organizations exempt from income tax under section 501(a), and Form 990. Form 990 (not 990-EZ or 990-N) must be filed by an
certain political organizations and nonexempt charitable trusts. organization exempt from income tax under section 501(a)
Parts I through V of the form must be completed by all filing (including an organization that hasn’t applied for recognition of
organizations (Part VI must be completed by section 501(c)(3) exemption or whose application for recognition of exemption is
organizations and section 4947(a)(1) nonexempt charitable pending) if it has either gross receipts greater than or equal to
trusts), and require reporting on the organization's exempt and $200,000 or total assets greater than or equal to $500,000 at the
other activities, finances, compliance with certain federal tax end of the tax year (with exceptions described below for
filings and requirements, and compensation paid to certain organizations eligible to submit Form 990-N and for certain
persons. Additional schedules are required to be completed organizations described in General Instructions B. Organizations
depending on the activities and type of organization. The Not Required To File Form 990 or 990-EZ, later). Organizations
completed Form 990-EZ filed with the IRS, except for certain that must file include the following.
contributor information on Schedule B (Form 990), is required to • Organizations described in section 501(c)(3) (other than
be made available to the public by the IRS and the filing private foundations).
organization (see Appendix D, later). Also, the organization may • Organizations described in other section 501(c)
be required to file the completed Form 990-EZ with state subsections.
governments to satisfy state reporting requirements. See
Appendix G: Use of Form 990 or 990-EZ To Satisfy State Gross receipts. Gross receipts are the total amounts the
Reporting Requirements, later. organization received from all sources during its annual
accounting period, without subtracting any costs or expenses.
Reminder: Don’t Include Social Security Number on
See Appendix B: How To Determine Whether an Organization's
! Publicly Disclosed Forms. Because the filing Gross Receipts Are Normally $50,000 (or $5,000) or Less, later,
CAUTION organization and the IRS are required to publicly
for a discussion of gross receipts. Total assets is the amount
disclose the organization’s annual information returns, social
reported by the organization on its balance sheet (Form 990-EZ,
security numbers (SSNs) shouldn’t be included on this form. By
Part II, line 25, column (B)) as of the end of the year, without
law, with limited exceptions, neither the organization nor the IRS
reduction for liabilities.
may remove that information before making the form publicly
available. Documents subject to disclosure include schedules For purposes of Form 990 or 990-EZ reporting, the term
and attachments filed with the form. For more information, see “section 501(c)(3)” includes organizations exempt under
Appendix D, later. sections 501(e) and (f) (cooperative service organizations),
501(j) (amateur sports organizations), 501(k) (childcare
Helpful hints. The following hints may help you more efficiently organizations), and 501(n) (charitable risk pools). In addition,
review these instructions and complete the form. any organization described in one of these sections is also
subject to section 4958 if it obtains a determination letter from
1. Throughout these instructions, “the organization” and the the IRS stating that it is described in section 501(c)(3).
“filing organization” both refer to the organization filing Form
990-EZ. Form 990-N. If an organization normally has annual gross
receipts of $50,000 or less, it must submit Form 990-N if it
2. The examples appearing throughout these instructions are doesn’t file Form 990 or 990-EZ (with exceptions described later
illustrative only and for the purpose of completing Form for certain section 509(a)(3) supporting organizations and for
990-EZ, but aren’t all-inclusive. certain organizations described in General Instructions B, later).
3. Instructions for the Form 990-EZ schedules are published If the organization chooses to file Form 990-EZ, be sure to file a
separately from these instructions. complete return. See Appendix B, later, for a discussion of gross
receipts and General Instructions H. Requirements for a Properly
4. Unless otherwise specified, information should be provided Completed Form 990-EZ, later, for a discussion of a complete
for the organization’s tax year. For instance, an organization return.
should answer “Yes” to a question asking whether it
conducted a certain type of activity only if it conducted that Foreign and U.S. territory organizations. Foreign
activity during the tax year. organizations and U.S. territory organizations, as well as
domestic organizations, must file Form 990 or 990-EZ unless
Organizations that have total gross income from specifically excepted under General Instructions B, later. Report
! unrelated trades or businesses of at least $1,000 are amounts in U.S. dollars, and state what conversion rate the
CAUTION also required to file Form 990-T in addition to any organization uses. Combine amounts from inside and outside
required Form 990, 990-EZ, or 990-N. the United States and report the total for each item. All
information must be written in English.
A. Who Must File Section 501(c)(21) black lung trusts. The trustee of a trust
Most organizations exempt from income tax under section exempt from tax under section 501(a) and described in section
501(a) must file an annual information return (Form 990 or 501(c)(21) must file Form 990 and not Form 990-EZ, unless the
990-EZ) or submit an annual electronic notice (Form 990-N, trust normally has gross receipts in each tax year of not more
Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not than $50,000 and can file Form 990-N.
Required To File Form 990 or Form 990-EZ), depending upon
Sponsoring organizations of donor advised funds.
the organization's gross receipts and total assets.
Sponsoring organizations of donor advised funds (as defined in
Form 990-EZ. If an organization has gross receipts less than section 4966(d)(1)) must file Form 990 and not Form 990-EZ.
$200,000 and total assets at the end of the year less than See line 44a and the related instructions.
$500,000, it can file Form 990-EZ, instead of Form 990. But see
Organizations that operate one or more hospital facilities.
the special rules later regarding Section 501(c)(21) black lung
Organizations that operated one or more hospital facilities during
trusts Sponsoring organizations of donor advised funds, ,
the tax year must file Form 990, and not Form 990-EZ, and
Organizations that operate one or more hospital facilities,
complete Schedule H (Form 990), Hospitals. A “hospital facility”
Section 501(c)(29) nonprofit health insurance issuers, and
is a facility that is required to be licensed, registered, or similarly
Controlling organizations described in section 512(b)(13).
recognized by a state as a hospital. See line 44b and the related
instructions.

2 2023 Instructions for Form 990-EZ

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Section 501(c)(29) nonprofit health insurance issuers.                 Exemption Under Section 501(c)(3) of the Internal Revenue 
Nonprofit health insurance issuers described in section 501(c)         Code; Form 1023-EZ, Streamlined Application for Recognition of 
(29) must file Form 990 and not Form 990-EZ.                           Exemption Under Section 501(c)(3) of the Internal Revenue 
                                                                       Code; Form 1024, Application for Recognition of Exemption 
Controlling organizations described in section 512(b)(13).             Under Section 501(a) or Section 521 of the Internal Revenue 
A controlling organization of one or more controlled entities, as      Code; or Form 1024-A, Application for Recognition of Exemption 
described in section 512(b)(13), must file Form 990 and not            Under Section 501(c)(4) of the Internal Revenue Code, and 
Form 990-EZ if it is required to file an annual information return     receiving an IRS determination letter recognizing exempt status. 
for the year and if there was a certain type of transfer of funds      In such cases, the organization must check the “Application 
between the controlling organization and any controlled entity         pending” checkbox in Item B of the Form 990 or 990-EZ header 
during the year. See line 45 and the related instructions.             (whether or not a Form 1023, 1023-EZ, 1024, or 1024-A has 
Section 509(a)(3) supporting organizations.    A section               been filed) to indicate that Form 990 or 990-EZ is being filed in 
509(a)(3) supporting organization must file Form 990 or 990-EZ,        the belief that the organization is exempt under section 501(a).
even if its gross receipts are normally $50,000 or less, and even      To qualify for recognition of tax exemption retroactive to its 
if it is described in Rev. Proc. 96-10, 1996-1 C.B. 577, or is an      date of organization or formation, an organization claiming 
affiliate of a governmental unit described in Rev. Proc. 95-48,        tax-exempt status must generally file Form 1023, 1023-EZ, 1024, 
1995-2 C.B. 418, unless it qualifies as one of the following.          or 1024-A within 27 months of the end of the month in which it 
                                                                       was legally organized or formed.
1. An integrated auxiliary of a church, as described in 
Regulations section 1.6033-2(h).                                       B. Organizations Not Required To File 
2. The exclusively religious activities of a religious order.
                                                                       Form 990 or 990-EZ
3. An organization whose gross receipts are normally not more          An organization described below doesn’t have to file Form 990 or 
than $5,000 that supports a section 501(c)(3) religious                990-EZ even if it has at least $200,000 of gross receipts or 
organization.                                                          $500,000 total assets at the end of the tax year (except for 
If the organization is described in (3), then it must submit           section 509(a)(3) supporting organizations described in General 
Form 990-N unless it voluntarily files Form 990 or 990-EZ.             Instructions A). See General Instructions A, earlier, for 
                                                                       determining whether the organization can file Form 990-EZ 
Section 501(c)(7) and 501(c)(15) organizations.    Section             instead of Form 990. An organization described in item 10 or 11 
501(c)(7) and 501(c)(15) organizations apply the same gross            under Certain organizations with limited gross receipts, later, is 
receipts test as other organizations to determine whether they         required to submit Form 990-N unless it voluntarily files Form 
must file a Form 990 or 990-EZ, but use a different definition of      990 or 990-EZ, as applicable.
gross receipts to determine whether they qualify as tax exempt 
for the tax year. See Appendix C: Special Gross Receipts Tests         Certain religious organizations
for Determining Exempt Status of Section 501(c)(7) and Section         1. A church, an interchurch organization of local units of a 
501(c)(15) Organizations, later, for more information.                 church, a convention or association of churches, or an 
Section 527 political organizations. Tax-exempt political              integrated auxiliary of a church as described in Regulations 
organizations must file Form 990 or 990-EZ unless their annual         section 1.6033-2(h) (such as a men's or women's 
gross receipts are less than $25,000 during the tax year or they       organization, religious school, mission society, or youth 
are otherwise excepted under General Instructions B, later. A          group).
section 527 political organization that is a qualified state or local  2. A church-affiliated organization that is exclusively engaged 
political organization must file Form 990 or 990-EZ only if it has     in managing funds or maintaining retirement programs and 
gross receipts of $100,000 or more. Political organizations aren’t     is described in Rev. Proc. 96-10. But see the filing 
required to submit Form 990-N.                                         requirements for section 509(a)(3) supporting organizations 
Section 4947(a)(1) nonexempt charitable trusts.        A               in General Instructions A, earlier.
nonexempt charitable trust described under section 4947(a)(1)          3. A school below college level affiliated with a church or 
(if it isn’t treated as a private foundation) is required to file Form operated by a religious order, as described in Regulations 
990 or 990-EZ unless excepted under General Instructions B,            section 1.6033-2(g)(1)(vii).
later. Such a trust is treated like an exempt section 501(c)(3) 
organization for purposes of completing the form. Section              4. A mission society sponsored by, or affiliated with, one or 
4947(a)(1) trusts must complete all sections of the Form 990-EZ        more churches or church denominations, if more than half of 
and schedules that 501(c)(3) organizations must complete. All          the society's activities are conducted in, or directed at, 
references to a section 501(c)(3) organization in Form 990-EZ,         persons in foreign countries.
schedules, and instructions include a section 4947(a)(1) trust         5. An exclusively religious activity of any religious order 
(for instance, such a trust must complete Schedule A (Form             described in Rev. Proc. 91-20, 1991-1 C.B. 524.
990)), unless otherwise specified. If such a trust doesn’t have              Certain governmental organizations
any taxable income under subtitle A of the Code, it can file Form 
990 or 990-EZ to meet its section 6012 filing requirement and          6. A state institution whose income is excluded from gross 
doesn’t have to file Form 1041, U.S. Income Tax Return for             income under section 115.
Estates and Trusts.                                                    7. A governmental unit or affiliate of a governmental unit 
Group returns. A group return filed by the central or parent           described in Rev. Proc. 95-48. But see the filing 
organization on behalf of the subordinates in a group exemption        requirements for section 509(a)(3) supporting organizations 
must be filed using Form 990, not Form 990-EZ.                         in General Instructions A, earlier.
Returns when exempt status not established.    An                      8. An organization described in section 501(c)(1). A section 
organization is required to file Form 990 or 990-EZ in                 501(c)(1) organization is a corporation organized under an 
accordance with these instructions if the organization claims          act of Congress that is an instrumentality of the United 
exempt status under section 501(a) but hasn’t established such         States, and exempt from federal income taxes.
exempt status by filing Form 1023, Application for Recognition of            Certain political organizations
2023 Instructions for Form 990-EZ                                                                                                         3

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9. A political organization that is:                                Fiscal year. If the organization has established a fiscal year 
    • A state or local committee of a political party,              accounting period, use the 2023 Form 990-EZ to report on the 
    • A political committee of a state or local candidate,          organization's fiscal year that began in 2023 and ended 12 
    • A caucus or association of state or local officials, or       months later. A fiscal year accounting period should normally 
    • Required to report under the Federal Election                 coincide with the natural operating cycle of the organization. Be 
      Campaign Act of 1971 as a political committee (as             certain to indicate in the heading of Form 990-EZ the date the 
      defined in section 301(4) of such Act).                       organization's fiscal year began in 2023 and the date the fiscal 
    Certain organizations with limited gross receipts               year ended in 2024.
10. An organization whose gross receipts are normally $50,000       Short period. A short accounting period is a period of less than 
    or less. Such organizations are generally required to submit    12 months, which exists when an organization first commences 
    Form 990-N if they choose not to file Form 990 or 990-EZ.       operations, changes its accounting period, or terminates. If the 
    To determine what an organization's gross receipts              organization's short year began in 2023 and ended before 
    “normally” are, see Appendix B, later.                          December 31, 2023 (not on or after December 31, 2023), it may 
                                                                    use either 2022 Form 990 or 2023 Form 990-EZ to file for the 
11. Foreign organizations and organizations located in U.S.         short year. If using the 2022 return, provide the information for 
    territories, whose gross receipts from sources within the       designated years listed on the return, other than the tax year 
    United States are normally $50,000 or less, and which didn’t    being reported, as if the years shown in the form text and 
    engage in significant activity in the United States (other than headings were updated.
    investment activity). Such organizations, if they claim U.S. 
    tax exemption or are recognized by the IRS as tax exempt,       For example, if filing for a short period beginning in 2023 on 
    are generally required to submit Form 990-N if they choose      the 2022 Form 990-EZ, provide the information on Schedule A 
    not to file Form 990 or 990-EZ.                                 (Form 990), Part II, for the tax years 2019-2023, rather than for 
                                                                    tax years 2018-2022. Check the “Initial return” box or the “Final 
    If a foreign organization or organization located in a U.S.     return/terminated” box in Item B of the Heading if either of those 
    territory is required to file a Form 990 or 990-EZ, then its    situations apply.
    worldwide gross receipts, as well as assets, are taken into 
    account in determining whether it qualifies to file Form        Accounting period change. If the organization changes its 
    990-EZ. To determine what an organization's gross receipts      accounting period, it must file a Form 990 for the short period 
    normally are, see Appendix B, later.                            resulting from the change. If you are filing a short period return 
    Certain organizations that file different kinds of              because you changed your accounting period, use software with 
    annual information returns                                      a change of accounting period field to file. Also, include the 
                                                                    reason for the change, either “Form 1128 was approved” or 
12. A private foundation (including a private operating             “Revenue Procedure 85-58 rules apply.”
    foundation) exempt under section 501(c)(3) and described        If the organization has previously changed its annual 
    in section 509(a). Use Form 990-PF for a taxable private        accounting period at any time within the 10-calendar-year period 
    foundation, a section 4947(a)(1) nonexempt charitable trust     that includes the beginning of the short period resulting from 
    treated as a private foundation, and a private foundation       the current change in accounting period, and it had a Form 
    terminating its status by becoming a public charity under       990 series or income tax return filing requirement at any time 
    section 507(b)(1)(B) for tax years within its 60-month          during that 10-year period, it must also file a Form 1128, 
    termination period. If the section 507(b)(1)(B) organization    Application To Adopt, Change, or Retain a Tax Year, with the 
    successfully terminates, then it files Form 990 or 990-EZ in    short-period return. See Rev. Proc. 85-58, 1985-2 C.B. 740. See 
    its final year of termination.                                  also IRS.gov for further instructions.
13. A religious or apostolic organization described in section      If an organization that submits Form 990-N changes its 
    501(d). Use Form 1065, U.S. Return of Partnership Income.       accounting period, it must report this change on Form 990, 
14. A stock bonus, pension, or profit-sharing trust that qualifies  990-EZ, or 1128, or by sending a letter to:
    under section 401. Use Form 5500, Annual Return/Report 
                                                                    Internal Revenue Service
    of Employee Benefit Plan.
                                                                    1973 Rulon White Blvd.
      Subordinate organizations in a group exemption that are       Ogden, UT 84201
TIP   included in a group return filed for the tax year by the 
      central organization shouldn’t file a separate Form 990       Accounting Methods
or 990-EZ, or submit Form 990-N for the tax year.
                                                                    An “accounting method,” for federal income tax purposes, is a 
      A public charity described in section 170(b)(1)(A)(iv) or     practice a taxpayer follows to determine the tax year in which to 
TIP   (vi) or 509(a)(2) that isn’t within its initial 5 years of    report revenue and expenses for federal income tax purposes. 
      existence should first complete Part II or III of             An accounting method includes not only the overall plan of 
Schedule A (Form 990) to ensure that it continues to qualify as a   accounting for gross income or deductions (for example, an 
public charity for the tax year. If it fails to qualify as a public accrual method or the cash receipts and disbursement method), 
charity, then it must file Form 990-PF rather than Form 990-EZ.     but also the treatment of any item that involves the proper time 
                                                                    for the inclusion of an item in income or the taking of an item as a 
                                                                    deduction, or both. However, a practice that does not affect the 
C. Accounting Periods and Methods                                   timing for reporting an item of income or deduction for purposes 
                                                                    of determining taxable income is not an accounting method. A 
Accounting Periods                                                  taxpayer, including a tax-exempt entity, generally adopts any 
Calendar year. Use the 2023 Form 990-EZ to report on the            permissible accounting method in the first year in which it uses 
2023 calendar year accounting period. A calendar year               the method in determining its taxable income. See Rev. Proc. 
accounting period begins on January 1 and ends on December          2015-13, 2015-5 I.R.B. 419 as modified by Rev. Proc. 2021-34, 
31.                                                                 2021-35 I.R.B. 337.

4                                                                                         2023 Instructions for Form 990-EZ

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An exempt organization may adopt an accounting may provide that an adjustment is not required or permitted. An
! method not only for purposes of calculating taxable organization must report any adjustment required by section
CAUTION income, but also for purposes of determining whether 481(a) in Part I, line 20 (other changes in net assets or fund
taxable income will be subject to federal income tax. For balances), as a net asset adjustment made during the tax year.
example, a tax-exempt entity may adopt an accounting method The organization must explain in Schedule O (Form 990),
for an item of income from an unrelated trade or business activity Supplemental Information to Form 990 or 990-EZ, the change
even if the gross income from such activity is less than $1,000 and net asset adjustment.
and is therefore not taxed for federal income tax purposes
Generally, a taxpayer, including a tax-exempt entity, will
pursuant to Regulations section 1.6012-2(e).
! recognize a positive section 481(a) adjustment (that is,
CAUTION an increase to income) ratably over 4 tax years and will
An accounting method for an item of income or deduction recognize a negative section 481(a) adjustment in full in the year
may generally be adopted separately for each of the taxpayer's of change. See Rev. Proc. 2015-13, or its successor.
trades or businesses. However, in order to be permissible, an
accounting method must clearly reflect the taxpayer's income. However, as discussed above, if a tax-exempt entity has not
Unless instructed otherwise, the organization should generally yet adopted an accounting method for an item, a change in how
use the same accounting method on the return (including Form the entity reports the item for purposes of the Form 990-EZ is not
990-EZ and all schedules) to report revenue and expenses that it a change in accounting method. In this case, an adjustment
regularly uses to keep its books and records. under section 481(a) is not required or permitted.
Accounting method change. Once a taxpayer, including a State reporting. Many states that accept Form 990-EZ in place
tax-exempt entity, adopts an accounting method for federal of their own forms require that all amounts be reported based on
income tax purposes, the taxpayer must generally request the the accrual method of accounting. If the organization prepares
IRS's consent before it can change its accounting method (even Form 990-EZ for state reporting purposes, it can file an identical
if the year in which the taxpayer seeks to make the change is a return with the IRS even though the return doesn’t agree with the
year in which it generates only tax-exempt income or is books of account, unless the way one or more items are reported
otherwise not taxed on its taxable income). In most cases, a on the state return conflicts with the instructions for preparing
taxpayer requests consent to change an accounting method by Form 990-EZ for filing with the IRS.
filing Form 3115, Application for Change in Accounting Method. Example 1. The organization maintains its books on the
See Rev. Proc. 2015-13, or any successor, for general cash receipts and disbursements method of accounting but
procedures for obtaining consent to change an accounting prepares a Form 990-EZ return for the state based on the
method. accrual method. It could use that return for reporting to the IRS.
Depending on the specific accounting method change Example 2. A state reporting requirement requires the
! being requested, the taxpayer may be able to request organization to report certain revenue, expense, or balance
CAUTION “automatic” consent. This means that as long as the sheet items differently from the way it normally accounts for them
taxpayer follows the applicable procedures, the taxpayer does on its books. A Form 990-EZ prepared for that state is
not have to wait for formal approval by the IRS before applying acceptable for IRS reporting purposes if the state reporting
the new accounting method. See Rev. Proc. 2022-14, 2022-7 requirement doesn’t conflict with the Instructions for Form
I.R.B. 502, as modified by Rev. Proc. 2023-24, 2023-28 I.R.B. 990-EZ.
1207, or its successor, for a list of accounting method changes
that generally qualify for automatic consent. An organization should keep a reconciliation of any
differences between its books of account and the Form 990-EZ
For example, a tax-exempt entity that has adopted an that is filed.
accounting method for an item of income from an unrelated trade
See Pub. 538, Accounting Periods and Methods, and the
or business must generally request consent before it can change
TIP instructions for Forms 1128 and 3115, about reporting
its method of accounting for that item in any subsequent year.
changes to accounting periods and methods. See
This is true regardless of whether gross income from the
IRS.gov for details.
unrelated trade or business is greater than or equal to $1,000 in
such subsequent year.
Alternatively, if a taxpayer, including a tax-exempt entity, has D. When, Where, and How To File
not yet adopted an accounting method for an item of income or File Form 990-EZ by the 15th day of the 5th month after the
deduction, a change in how the entity reports the item is not a organization's accounting period ends (May 15 for a
change in accounting method. In this case, the procedures calendar-year filer). If the due date falls on a Saturday, Sunday,
applicable to requests for accounting method changes (for or legal holiday, file by the next business day. A business day is
example, the requirement to file Form 3115) are not applicable. any day that isn’t a Saturday, Sunday, or legal holiday.
Thus, a tax-exempt entity that has never taken into account If the organization is liquidated, dissolved, or terminated, file
an item of income or deduction in determining taxable income the return by the 15th day of the 5th month after liquidation,
does not have to request consent to change its method of dissolution, or termination.
reporting that item on Form 990-EZ. Additionally, a tax-exempt
entity that has never been subject to federal income tax on an If the return isn’t filed by the due date (including any extension
item of income or deduction but that is required to file a Form granted), attach a statement giving the reason(s) for not filing on
990-T solely due to owing a section 6033(e)(2) proxy tax does time.
not have to request consent to change its method for reporting Required electronic filing. If you are filing a 2023 Form
the item. 990-EZ, you are required to file electronically.
Adjustments required when changing an accounting meth- For additional information on the electronic filing requirement,
od. A taxpayer, including a tax-exempt entity, that changes its visit IRS.gov/EOefile.
accounting method must generally calculate and report an
adjustment to ensure that no portion of the item being changed E. Extension of Time To File
is permanently omitted or duplicated (see section 481(a)). Use Form 8868, Application for Extension of Time To File an
However, depending on the specific method change, the IRS Exempt Organization Return or Excise Taxes Related to
2023 Instructions for Form 990-EZ 5

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Employee Benefits Plans, to request an automatic extension of         Use of a paid preparer doesn’t relieve the organization of its 
time to file.                                                         responsibility to file a complete and accurate return.
F. Amended Return/Final Return                                        Against responsible person(s). If the organization doesn’t file 
                                                                      a complete return or doesn’t furnish correct information, the IRS 
To amend the organization's return for any year, file a new return    will send the organization a letter that includes a fixed time to 
including any required schedules. Use the version of Form             fulfill these requirements. After that period expires, the person 
990-EZ applicable to the year being amended. The amended              failing to comply will be charged a penalty of $10 a day. The 
return must provide all the information called for by the form and    maximum penalty on all persons for failures for any one return 
instructions, not just the new or corrected information. Check the    will not exceed $6,000.
“Amended return” box in Item B of the heading of the return. 
Also, list in Schedule O (Form 990) which parts and schedules of      There are also penalties (fines and imprisonment) for willfully 
Form 990-EZ were amended and describe the amendments.                 not filing returns and for filing fraudulent returns and statements 
                                                                      with the IRS (sections 7203, 7206, and 7207). States can 
  The organization can file an amended return at any time to          impose additional penalties for failure to meet their separate 
change or add to the information reported on a previously filed       filing requirements.
return for the same period. It must make the amended return 
available for inspection for 3 years from the date of filing or 3     Automatic revocation for nonfiling for 3 consecutive years. 
years from the date the original return was due, whichever is         The law requires most tax-exempt organizations to file an annual 
later.                                                                Form 990, 990-EZ, or 990-PF with the IRS, or to submit a Form 
                                                                      990-N e-Postcard to the IRS. For more information on exceptions 
  If the organization needs a copy of its previously filed return, it to this requirement, visit Annual Exempt Organization Return: 
can file Form 4506-A, Request for a Copy of Exempt or Political       Who Must File.
Organization IRS Form. Go to IRS.gov/Forms for information on         After the organization’s second consecutive failure to file their 
getting blank tax forms.                                              required return or notice, and if the second consecutive year is 
  If the return is a final return, the organization must check the    required to be filed after 2019, the IRS is required to notify the 
“Final return/terminated” box in Item B of the heading of the         organization with information about how to comply with the filing 
return and complete Schedule N (Form 990), Liquidation,               requirements.
Termination, Dissolution, or Significant Disposition of Assets.       If an organization fails to file an annual return or submit an 
Amended returns and state filing considerations.          State law   annual notice as required for 3 consecutive years, its tax-exempt 
can require that the organization send a copy of an amended           status is automatically revoked on and after the due date for filing 
Form 990-EZ return (or information provided to the IRS                its third annual return.
supplementing the return) to the state with which it filed a copy of  Organizations that lose their exemption may need to file 
Form 990-EZ originally to meet that state's filing requirement. A     income tax returns and pay income tax, but may apply for 
state can require an organization to file an amended Form             reinstatement of exemption. For details, go to IRS.gov/EO.
990-EZ to satisfy state reporting requirements, even if the 
original return was accepted by the IRS.                              H. Requirements for a Properly 
G. Failure-To-File Penalties                                          Completed Form 990-EZ
                                                                      All organizations filing Form 990-EZ must complete Parts I 
Against the organization. Under section 6652(c)(1)(A), a              through V of Form 990-EZ, and any required schedules and 
penalty of $20 a day, not to exceed the lesser of $12,000 or 5%       attachments. Section 501(c)(3) organizations must also 
of the gross receipts of the organization for the year, can be        complete Part VI. If an organization isn’t required to file Form 
charged when a return is filed late, unless the organization can      990-EZ but chooses to do so, it must file a complete return and 
show that the late filing was due to reasonable cause.                provide all of the information requested, including the required 
Organizations with annual gross receipts exceeding $1,208,500         schedules.
are subject to a penalty of $120 for each day failure continues 
(with a maximum penalty for any one return of $60,000). The           Public inspection.  In general, all information the organization 
penalty applies on each day after the due date that the return        reports on or with its Form 990-EZ, including schedules and 
isn’t filed.                                                          attachments, will be available for public inspection. Note, 
                                                                      however, the special rules for Schedule B (Form 990), a required 
  Tax-exempt organizations that are required to file                  schedule for certain organizations that file Form 990-EZ. Make 
electronically but don’t are deemed to have failed to file the        sure the forms and schedules are clear enough to photocopy 
return. This is true even if a paper return is submitted.             legibly. For more information on public inspection requirements, 
  The penalty can also be charged if the organization files an        see Appendix D, later, and Pub. 557, Tax-Exempt Status for Your 
incomplete return, such as by failing to complete a required line     Organization.
item or a required part of a schedule. To avoid penalties and 
having to supply missing information later:                           Signature.   A Form 990-EZ isn’t complete without a proper 
                                                                      signature. For details, see the instructions under Signature 
1. Complete all applicable line items;                                Block, later.
2. Unless instructed to skip a line, answer each question on          Recordkeeping. The organization's records should be kept as 
  the return;                                                         long as they can be needed for the administration of any 
                                                                      provision of the Internal Revenue Code. Usually, records that 
3. Make an entry (including a zero when appropriate) on all           support an item of income, deduction, or credit must be kept a 
  lines requiring an amount or other information to be                minimum of 3 years from the date the return is due or filed, 
  reported; and                                                       whichever is later. Keep records that verify the organization's 
4. Provide required explanations as instructed.                       basis in property as long as they are needed to figure the basis 
                                                                      of the original or replacement property. Applicable law and an 
  Also, this penalty can be imposed if the organization's return      organization's policies can require that the organization retain 
contains incorrect information. For example, an organization that     records longer than 3 years.
reports contributions net of related fundraising expenses may be 
subject to this penalty.

6                                                                                                2023 Instructions for Form 990-EZ

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The organization should also keep copies of any returns it has • Schedule B, Schedule of Contributors. See Item H.
filed. They help in preparing future returns and making Schedule B.
computations when filing an amended return. • Schedule C, Political Campaign and Lobbying Activities,
Part III. See Line 35c. Section 6033(e) Tax for Lobbying
Rounding off to whole dollars. The organization can round off
Expenditures.
cents to whole dollars on the returns and schedules. If the
organization does round to whole dollars, the organization must • Schedule C, Part I. See Line 46. Political Campaign
Activities.
round all amounts. To round, drop amounts under 50 cents and
increase amounts from 50 to 99 cents to the next dollar. For • Schedule C, Part II. See Line 47. Lobbying Activities.
example, $1.49 becomes $1 and $2.50 becomes $3. If the • Schedule E, Schools. See Line 48. Schools.
organization has to add two or more amounts to figure the • Schedule G, Supplemental Information Regarding
Fundraising or Gaming Activities, Parts II and III. See lines
amount to enter on a line, include cents when adding the
6a through 6d (gaming and fundraising events).
amounts and round off only the total.
• Schedule L, Transactions With Interested Persons, Part I.
Completing all lines. Make an entry (including a zero (“-0-”) See Line 40b (section 4958 excess benefit transactions).
when appropriate) on all lines requiring an amount or other • Schedule L, Part II. See Line 38. Loans to or From Officers,
information to be reported. Do not leave any applicable lines Directors, Trustees, and Key Employees.
blank, unless expressly instructed to skip a line. If answering a • Schedule N, Liquidation, Termination, Dissolution, or
line is predicated on a “Yes” answer to the preceding line, and if Significant Disposition of Assets, Parts I (liquidation,
the organization's answer to the preceding line was “No,” then termination, or dissolution) and II (significant disposition of
leave the “If Yes” line blank. net assets). See Line 36. Liquidation, Dissolution,
In general, answers can be explained or supplemented in Termination, or Significant Disposition of Net Assets.
Schedule O (Form 990) if the allotted space in the form or other • Schedule O, Supplemental Information to Form 990 or
schedule is insufficient, or if a “Yes” or “No” answer is required 990-EZ. See lines 8, 10, 16, 20, 24, 26, 31, 33, 34, 35, and
but the organization wishes to explain its answer. 44.
Missing or incomplete parts of the form and/or required Assembling Form 990-EZ, schedules, and attachments.
schedules may result in the IRS contacting you to obtain the Before filing Form 990-EZ, assemble the package of forms,
missing information. Failure to supply the information may result schedules, and attachments in the following order.
in a penalty being assessed to your account. For tips on filing
complete returns, go to IRS.gov/Charities. 1. Core form with all parts completed (Parts I–V, Part VI by
section 501(c)(3) organizations, Signature Block).
Reporting proper amounts. Some lines request information
reported on other forms filed by the organization, such as Forms 2. Schedules A, B, C, E, G, L, N, and/or O, completed as
W-2, 1099, and 990-T. If the organization is aware that the applicable, filed in alphabetical order.
amount actually reported on the other form is incorrect, it must 3. Attachments, completed as applicable. These include (a)
report on Form 990-EZ the information that should have been name change amendment to organizing document required
reported on the other form (in addition to filing an amended form by Item B of the heading on page 1 of the return; (b)
with the proper amount). reasonable cause explanation for a late-filed return; and (c)
In general, don’t report negative numbers, but report zero articles of merger or dissolution, resolutions, and plans of
(“-0-”) in lieu of a negative number, unless the instructions liquidation or merger required by Schedule N (Form 990).
provide otherwise. Report revenue and expenses separately and Do not attach materials not authorized in the instructions,
don’t net related items, unless otherwise provided. or not otherwise authorized by the IRS.
Inclusion of activities and items of disregarded entities To facilitate the processing of your return, don’t
and joint ventures. An organization must report in its Form ! password protect or encrypt PDF attachments.
990-EZ all of the revenues, expenses, assets, liabilities, and net CAUTION Password protecting or encrypting a PDF file that is
assets or funds of a disregarded entity of which it is the sole attached to an e-filed return prevents the IRS from opening the
member, and must report in its Form 990-EZ its share of all such attachment.
items of a joint venture or other investment or arrangement
treated as a partnership for federal income tax purposes. This
includes passive investments. In addition, the organization must
generally report the activities of a disregarded entity or a joint Specific Instructions for Form
venture as its own activities in the appropriate parts and 990-EZ
schedules of Form 990-EZ.
A disregarded entity must generally use the employer Completing the Heading of Form
TIP identification number (EIN) of its sole member. An
exception applies to employment taxes. For wages paid 990-EZ
to employees of a disregarded entity, the disregarded entity must
file separate employment tax returns and use its own EIN on Item A. Accounting Period
such returns. See Regulations sections 301.6109-1(h) and File the 2023 return for calendar year 2023 and fiscal years that
301.7701-2(c)(2)(iv). began in 2023 and ended in 2024. For a fiscal year return, fill in
the tax year space at the top of page 1 of the return. See General
List of required schedules and attachments. An Instructions C. Accounting Periods and Methods, earlier, for
organization may be required to file one or more schedules of additional information about accounting periods.
Form 990-EZ or various other attachments as described in the
form or instructions. The following is a list of the Form 990-EZ Item B. Checkboxes
schedules that the organization may have to complete.
• Schedule A, Public Charity Status and Public Support. See Address change. Check this box if the organization changed
Part V, Other Information. its address and hasn’t reported such a change on its most
recently filed Form 990, 990-EZ, or 990-N, or in correspondence
to the IRS.

2023 Instructions for Form 990-EZ 7

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Name change. Check this box if the organization changed its To qualify for recognition of tax exemption retroactive to the
legal name (not its “doing business as” name) and hasn’t date of its organization or formation, an organization claiming
reported such change on its most recently filed Form 990 or tax-exempt status must generally file Form 1023, 1023-EZ, 1024,
990-EZ or in correspondence to the IRS. If the organization or 1024-A within 27 months of the end of the month in which it
changed its name, attach the following documents. (See the was legally organized or formed.
line 34 instructions.)
Item C. Name and Address
IF the organization is... THEN attach... Enter the organization's legal name in the “Name of organization”
a corporation a copy of the amendment to the box. If the organization operates under a name different from its
articles of incorporation, and proof of legal name, identify its alternate name, after the legal name, by
filing with the appropriate state writing “a.k.a.” (also known as) and the alternate name of the
authority. organization. If multiple a.k.a. names won’t fit in the box, list them
a trust a copy of the amendment to the trust in Schedule O (Form 990). However, if the organization has
instrument, or a resolution to amend changed its legal name, follow the instructions in Item B for
the trust instrument, showing the reporting the name change.
effective date of the change of name Include the suite, room, or other unit number after the street
and signed by at least one trustee.
address. If the post office doesn’t deliver mail to the street
an unincorporated association a copy of the amendment to the address and the organization has a P.O. box, enter the box
articles of association, constitution, or number instead of the street address.
other organizing document, showing
the effective date of the change of If the organization receives its mail in care of a third party
name and signed by at least two (such as an accountant or an attorney), enter “C/O” on the street
officers, trustees, or members. address line, followed by the third party's name and street
address or P.O. box.
For foreign addresses, enter information in the following
Initial return. Check this box if this is the first time the order: city or town, state or province, the name of the country,
organization is filing a Form 990-EZ and it hasn’t previously filed and the postal code. Don’t abbreviate the country name.
a Form 990, 990-PF, 990-T, or 990-N.
If a change of address occurs after the return is filed, use
Final return/terminated. Check this box if the organization has Form 8822-B, Change of Address or Responsible Party —
terminated its existence or ceased to be a section 501(a) or Business, to notify the IRS of the new address.
section 527 organization and is filing its final return as an exempt
organization or section 4947(a)(1) trust. See the instructions for Item D. Employer Identification Number (EIN)
line 36 that discuss liquidations, dissolutions, terminations, or
significant disposition of net assets. An organization that checks Use the EIN provided to the organization for filing its Form
this box because it has liquidated, terminated, ceased 990-EZ and federal tax returns. The organization must have only
operations, dissolved, merged into another organization, or has one EIN. If the organization has more than one EIN and hasn’t
had its exemption revoked during the tax year must also attach been advised which to use, send notice to:
Schedule N (Form 990).
Department of the Treasury
An organization must support any claim to have Internal Revenue Service Center
! liquidated, terminated, dissolved, or merged by Ogden, UT 84201-0027
CAUTION attaching a certified copy of its articles of dissolution or
merger approved by the appropriate state authority. If a certified State what EINs the organization has, the name and address
copy of its articles of dissolution or merger isn’t available, the to which each number was assigned, and the address of the
organization may submit a copy of a resolution(s) of its governing organization's principal office. The IRS will advise the
body approving plans of liquidation, termination, dissolution, or organization which number to use.
merger.
A subordinate organization in a group exemption that is
Amended return. Check this box if the organization previously TIP filing an individual Form 990-EZ return must use its own
filed a return with the IRS for the same tax year and is now filing EIN, not that of the central organization or of the group
another return for the same tax year to amend the previously return.
filed return. Explain on Schedule O (Form 990) which parts,
schedules, or attachments of Form 990-EZ were amended and A section 501(c)(9) voluntary employees' beneficiary
describe the amendments. See General Instructions F. Amended TIP association must use its own EIN and not the EIN of its
Return/Final Return, earlier, for more information. sponsor.
Application pending. Check this box if the organization either
has filed a Form 1023, 1023-EZ, 1024, or 1024-A with the IRS Item E. Telephone Number
and is awaiting a response, or claims tax-exempt status under Enter a telephone number of the organization that members of
section 501(a) but hasn’t filed Form 1023, 1023-EZ, 1024, or the public and government personnel can use during normal
1024-A to be recognized as tax exempt by the IRS. If this box is business hours to obtain information about the organization's
checked, the organization must complete all parts of Form finances and activities. If the organization doesn’t have a
990-EZ and any required schedules. An organization that is telephone number, enter the telephone number of an
required to file an annual information return (Form 990 or organization official who can provide such information.
990-EZ) or submit an annual electronic notice (Form 990-N) for a
given tax year (see General Instructions A, earlier) must do so Item F. Group Exemption Number
even if it hasn’t filed a Form 1023, 1023-EZ, 1024, or 1024-A Enter the four-digit group exemption number if the organization is
with the IRS if it claims tax-exempt status. included in a group exemption. The group exemption number
(GEN) is a number assigned by the IRS to the central/parent
organization of a group that has a group exemption letter.

8 2023 Instructions for Form 990-EZ

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Contact the central/parent organization to ascertain the GEN        Guidelines for Meeting the Requirements of 
assigned.                                                           Schedule B (Form 990)
        If the organization is covered by a group exemption letter 
 !      as a subordinate organization, the organization should      Section 501(c)(3) Organization Meeting the 
CAUTION file Form 990-EZ only if the organization isn’t included in 
a group return filed by the central/parent organization for the tax 33 / % Support Test of Section 170(b)(1)(A)(vi)1 3
year.                                                                                                                       1 3
                                                                    If           a section 501(c)(3) organization that met the 33 / % support 
        The central/parent organization of a group ruling can’t                  test of the regulations under section 509(a)(1) and section 
                                                                                 170(b)(1)(A)(vi) didn’t receive a contribution of the greater of 
 !      file a group return with Form 990-EZ but must use Form                   $5,000 or 2% of the amount on line 1 of Form 990-EZ from 
CAUTION 990.                                                                     any one contributor,*
                                                                    Then         the organization should check the box in Item H to certify that 
Item G. Accounting Method                                                        it isn’t required to attach Schedule B (Form 990). 
Indicate the method of accounting used in preparing this return.    Otherwise    complete and attach Schedule B (Form 990). 
See General Instructions C, earlier.
Item H. Schedule B (Form 990)                                       Section 501(c)(7), (8), or (10) Organizations
Whether or not the organization enters any amount on line 1 of 
Form 990-EZ, the organization must either check the box in Item     If           a section 501(c)(7), (8), or (10) organization received neither 
H or attach Schedule B (Form 990). Failure to either check the                   (1) any contribution or bequest for use exclusively for religious, 
                                                                                 charitable, scientific, literary, or educational purposes, or the 
box in Item H or file Schedule B (Form 990) will result in a                     prevention of cruelty to children or animals; nor (2) any 
determination that the return is incomplete. Complete and file                   contribution of $5,000 or more not exclusively for such 
Schedule B (Form 990) if the organization met any of the                         purposes from any one contributor,
following conditions during the tax year.
• It is a section 501(c)(3) organization and met the 33 / % 1 3     Then         the organization should check the box in Item H to certify that 
                                                                                 it isn’t required to attach Schedule B (Form 990). 
  support test of the regulations under sections 509(a)(1) and 
  170(b)(1)(A)(vi); checks the box on Schedule A (Form 990),        Otherwise    complete and attach Schedule B (Form 990). 
  Part II, line 13, 16a, or 16b; and received from any one 
  contributor, during the tax year, contributions of the greater 
  of $5,000 (in money or property) or 2% of the amount on           All Other Form 990-EZ Organizations (General 
  Form 990-EZ, Part I, line 1 (contributions, gifts, grants, and    Rule)
  similar amounts received). An organization filing Schedule B 
  (Form 990) can limit the contributors it reports on               If           the organization didn’t receive a contribution of $5,000 or 
  Schedule B (Form 990) using this greater than $5,000 or 2%                     more from any one contributor* (reportable on line 1 of Form 
  threshold only if it checks the box on Schedule A (Form                        990-EZ),
  990), Part II, line 13, 16a, or 16b.                              Then         the organization should check the box in Item H to certify that 
• It is a section 501(c)(3) organization that didn’t meet the                    it isn’t required to attach Schedule B (Form 990). 
  33 / % support test of the regulations under sections 509(a)1 3   Otherwise    complete and attach Schedule B (Form 990). 
  (1) and 170(b)(1)(A)(vi), and received during the tax year 
  contributions of $5,000 or more from any one contributor.
• It is a section 501(c)(7), 501(c)(8), or 501(c)(10)               * To determine if the organization received a contribution of 
  organization that received, during the tax year, (a)              $5,000 or more from a contributor during the year, add all direct 
  contributions of any amount for use exclusively for religious,    and indirect gifts, grants, or contributions of $1,000 or more in 
  charitable, scientific, literary, or educational purposes; or (b) cash or property that a contributor made to the organization 
  contributions of $5,000 or more not exclusively for such          during the year. Do not include smaller gifts, grants, or 
  purposes from any one contributor.                                contributions. See the Instructions for Schedule B (Form 990) for 
• It isn’t a section 501(c)(3), 501(c)(7), 501(c)(8), or 501(c)     more information.
  (10) organization and it received during the tax year 
  contributions of $5,000 or more from any one contributor.         Item I. Website
  See the Instructions for Schedule B (Form 990) for more           Enter the organization’s current address for its primary website, 
  information.                                                      as of the date of filing this return. If the organization doesn’t 
                                                                    maintain a website, enter “N/A” (not applicable).
        Do not attach substitutes for Schedule B (Form 990). 
 !      Parts I, II, and III of Schedule B (Form 990) may be        Item J. Tax-Exempt Status
CAUTION photocopied as needed to provide adequate space for 
listing all contributors.                                           Check the applicable box to show the organization's tax-exempt 
                                                                    status. If the organization is exempt under section 501(c) (other 
        For purposes of Schedule B (Form 990), contributors         than 501(c)(3)), check the 501(c) box and insert the appropriate 
TIP     include individuals, fiduciaries, partnerships,             subsection number within the parentheses (for example, “4” for a 
        corporations, associations, trusts, and exempt              501(c)(4) organization). See the chart in Appendix A: Exempt 
organizations. For organizations described in section 170(b)(1)     Organizations Reference Chart, later. The term “section 501(c)
(A)(iv) or (vi) or section 509(a)(2), contributors also include     (3)” includes organizations exempt under sections 501(e), (f), 
governmental units.                                                 (k), and (n).

                                                                    Item K. Form of Organization
                                                                    Check the box describing the organization's legal entity form or 
                                                                    status under state law in its state of legal domicile. Legal entity 
                                                                    forms include corporations, trusts, unincorporated associations, 

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and other types of entities (for example, partnerships and limited amounts of contributions collected in the charity's name by
liability companies (LLCs)). fundraisers.
Section 527 political organizations have different gross Reporting line 1 amounts in accordance with ASC 958 is
! receipts thresholds for Form 990-EZ filing, and aren’t generally acceptable (though not required) for Forms 990 and
CAUTION required to submit Form 990-N. See Section 527 political
990-EZ purposes, but the value of donated services or use of
organizations, earlier, for more information. materials, equipment, or facilities may not be reported. However,
state law may require it. An organization that receives a grant to
Section 501(c)(7) and 501(c)(15) organizations use
be paid in future years should, according to ASC 958, report the
! different definitions of gross receipts to determine grant's present value on line 1. Accruals of present value
CAUTION whether they qualify for tax exemption for the year.
increments to the unpaid grant should also be reported on line 1
Appendix C defines gross receipts for the purpose of
in future years.
determining the exempt status of organizations described in
sections 501(c)(7) and 501(c)(15). Do not use the definition of The organization must report any contributions of
gross receipts in Appendix C to determine whether the conservation easements and other qualified conservation
organization's gross receipts are normally $50,000 or less. contributions consistently with how it reports revenue from such
contributions in its books, records, and financial statements.
Item L. Determining Gross Receipts
Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. Report assets contributed to the organization by another
See Appendix B and Appendix C, later, for a discussion of gross entity in the course of the entity’s liquidation, dissolution, or
receipts. termination.
Only those organizations with gross receipts of less than Do not net losses from uncollectible pledges, refunds of
$200,000 and total assets of less than $500,000 at the end of contributions and service revenue, or reversal of grant expenses
the tax year can use Form 990-EZ. If the organization doesn’t on line 1. Rather, report any such items as Other changes in net
meet these requirements, it must file Form 990, unless excepted assets or fund balances on Part I, line 20, and explain in
under General Instructions B, earlier. Schedule O (Form 990).
Do not use the definition of gross receipts for section A1. Contributions can arise from fundraising events when
an excess payment is received for items offered.
! 501(c)(7) or 501(c)(15) exemption purposes (discussed Fundraising activities relate to soliciting and receiving
CAUTION in Appendix C) to determine the amount to enter here.
contributions. However, fundraising activities such as dinners,
door-to-door sales of merchandise, carnivals, and bingo games
Part I. Revenue, Expenses, and can produce both contributions and revenue. Report as a
Changes in Net Assets or Fund contribution, both on line 1 and on line 6b (within the
parentheses), any amount received through such a fundraising
Balances event that is greater than the FMV (retail value) of the
All organizations filing Form 990-EZ with the IRS or any state merchandise or services furnished by the organization to the
must complete Part I. Some states that accept Form 990-EZ in contributor. Report all gross income from gaming activities on
place of their own forms may require additional information. See line 6a.
Appendix G, later. This situation usually occurs when organizations seek
support from the public through solicitation programs that are in
Check the box in the heading of Part I if Schedule O (Form part fundraising events or activities and are in part solicitations
990) contains any information pertaining to this part. for contributions. The primary purpose of such solicitations is to
receive contributions and not to sell the merchandise at its retail
Neither Form 5500 nor Department of Labor (DOL) Forms value, even though this might produce a profit.
LM-2 or LM-3, Labor Organization Annual Report, should be
substituted for Form 990-EZ, lines 1 through 17. Example. An organization holds a dinner, charging $400 per
person for the meal. The dinner has a retail value of $160. A
Line 1. Contributions, Gifts, Grants, and Similar person who purchases a ticket is really purchasing the dinner for
$160 and making a contribution of $240. The contribution of
Amounts Received $240, which is the difference between the buyer's payment and
the retail value of the dinner, is reported on line 1 and again on
A. What Is Included on Line 1? line 6b (within the parentheses). The revenue received ($160
retail value of the dinner) is reported on line 6b. Expenses
• Report amounts received as voluntary contributions; for directly related to the dinner are reported on line 6c. Fundraising
example, payments, or the part of any payment, for which expenses relating to the contribution of $240 are reported on
the payer (donor) doesn’t receive fair market value (FMV) lines 12 through 16.
from the recipient (donee) organization. Contributions are If a contributor gives more than $160, that person would be
reported on line 1 regardless of whether they are deductible making a contribution of the difference between the dinner's
by the contributor. retail value of $160 and the amount actually given. Rev. Rul.
• Enter the gross amounts of contributions, gifts, grants, and 67-246, 1967-2 C.B. 104, as distinguished from Rev. Rul.
bequests that the organization received from individuals, 74-348, 1974-2 C.B. 80, explains this principle in detail. See also
trusts, corporations, estates, affiliates, foundations, public the instructions for line 6, later, and Pub. 526, Charitable
charities, and other exempt organizations, or raised by an Contributions.
outside professional fundraiser.
• Report the value of noncash contributions at the time of the At the time of any solicitation or payment, organizations
donation. For example, report the gross value of a donated ! that are eligible to receive tax-deductible contributions
car as of the time the car was received as a donation. CAUTION should advise patrons of the amount deductible for
• Report all related expenses on lines 12 through 16. Enter on federal tax purposes. See Pub. 1771, Charitable Contributions
line 13 professional fundraising fees relating to the gross Substantiation and Disclosure Requirements.

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A2. Contributions can arise from fundraising events when a medical clinic to provide vaccinations to employees of the
items of only nominal or insubstantial value are given or agency is program service revenue reported on line 2.
offered. If an organization offers goods or services of only • A payment by a governmental agency to an organization to
nominal or insubstantial value through a fundraising event, or provide job training and placement for disabled individuals is
distributes free, unordered, low-cost items to patrons, report the a contribution reported on line 1. A payment by a
entire amount received for such benefits as a contribution on governmental agency to the same organization to operate
line 1. See also the instruction for Line 6b. B1, later, regarding the agency's internal mail delivery system is program
nominal or insubstantial value. Report all related expenses on service revenue reported on line 2.
lines 12 through 16. A6. Contributions received through other fundraising or-
Benefits have a nominal or insubstantial value if the ganization. Contributions received indirectly from the public
organization informs patrons how much of their payment is a through solicitation campaigns of federated fundraising agencies
deductible contribution, and either: (United Way) are included on line 1.
1. The FMV of all of the benefits received in connection with A7. Contributions received from associated organizations.
the payment isn’t more than 2% of the payment or $125, Include on line 1 amounts contributed by other organizations
whichever is less; or closely associated with the filing organization. This includes
2. The payment is $62.50 or more and the only benefits contributions received from a parent organization, subordinate,
received in connection with the payment are token items or another organization having the same parent.
(bookmarks, calendars, key chains, mugs, posters, T-shirts, A8. Contributions from a commercial co-venture. Include
etc.) bearing the organization's name or logo. The cost to amounts contributed by a commercial co-venture on line 1.
the organization (as opposed to FMV) of all benefits These contributions are amounts received by the organization for
received by a donor must be, in the aggregate, $12.50 or allowing an outside organization (donor) or individual to use the
less. recipient organization's name in a sales promotion campaign,
such as where the outside organization agrees to contribute 2%
A3. Contributions in the form of membership dues. Include of all sales proceeds to the organization.
on line 1 membership dues and assessments to the extent they
are contributions and not payments for benefits received. See
the instructions for Line 3. C1, later. B. What Isn’t Included on Line 1?
A4. Grants equivalent to contributions. Grants made to B1. Grants that are payments for services are not contribu-
encourage an organization receiving the grant to carry on tions. A grant is a payment for services, and not a contribution,
programs or activities that further the grant recipient's exempt when the terms of the grant provide the grantor with a specific
purposes are grants that are equivalent to contributions. Report service, facility, or product, rather than providing a benefit to the
them on line 1. The grantor can specify which of the recipient's general public or that part of the public served by the grant
activities the grant may be used for, such as an adoption recipient. The recipient organization would report such a grant as
program or a disaster relief project. income on line 2 (program service revenue).
A grant is still equivalent to a contribution if the grant recipient B2. Donations of services or use of property. Do not include
performs a service, or produces a work product, that benefits the the value of services donated to the organization (such as the
grantor incidentally, but see the instructions for Line 1. B1, later. value of donated advertising space, broadcast air time (including
donated public service announcements), or discounts on
A5. Contributions or grants from governmental units. services), or of the free use of property (materials, equipment, or
Whether a payment from a governmental unit is labeled a “grant” facilities) as contributions on line 1. However, for the optional
or a “contract” doesn’t determine whether the payment should be reporting of those amounts, see the instructions for donated
reported on line 1. Rather, a grant or other payment from a services in Part III, later.
governmental unit is treated as a grant equivalent to a
contribution if its primary purpose is to enable the recipient to B3. Unreimbursed expenses. Any unreimbursed expenses of
provide a service to, or maintain a facility for, the direct benefit of officers, employees, or volunteers don’t belong on Form 990-EZ.
the public rather than to serve the direct and immediate needs of See the explanations of charitable contributions and employee
the grantor (even if the public pays part of the expense of business expenses in Pub. 526, and Pub. 463, Travel, Gift, and
providing the service or facility). See the instructions for Line 2. Car Expenses.
D, later. B4. Section 501(c)(9), (17), and (18) organizations. Section
The following are examples of governmental grants and other 501(c)(9) organizations provide participants with life, sick,
payments that are treated as contributions and reported on accident, or other similar benefits. Section 501(c)(17)
line 1. organizations provide participants with supplemental
• Payments by a governmental unit for the construction or unemployment benefits, and sickness and accident benefits
maintenance of library or museum facilities open to the subordinate to supplemental unemployment benefits. Section
public. 501(c)(18) organizations provide participants with pension(s)
• Payments by a governmental unit to nursing homes to and similar benefits. When such an organization receives
provide health care to their residents (but not Medicare, payments from participants, or their employers, to provide these
Medicaid, and other similar payments on behalf of specific benefits, report the payments on line 2 as program service
individuals under the line 2 instructions). revenue, rather than on line 1 as contributions.
• Payments by a governmental unit to child placement or child
guidance organizations under government programs to C. How To Value Noncash Contributions
better serve children in the community.
The following examples illustrate the distinction between Report noncash contributions on line 1 at FMV. If FMV can’t be
government payments reportable on lines 1 and 2. readily determined, use an appraised or estimated value. See
• A payment by a governmental agency to a medical clinic to also the Instructions for Schedule B (Form 990), Part II.
provide vaccinations to the general public is a contribution
reported on line 1. A payment by a governmental agency to

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D. Schedule of Contributors D. Government Fees and Contracts

Attach Schedule B (Form 990), if required. See the instructions Program service revenue includes income earned by the
for Item H, earlier. organization for providing a government agency with a service,
facility, or product that benefited that government agency directly
The information on Form 1099-K, Payment Card and
rather than benefiting the public as a whole. See the instructions
TIP Third Party Network Transactions, may be useful in
for Line 1. A5, earlier, for reporting guidelines when payments
helping you to prepare your return but you aren’t
are received from a government agency for providing a service,
required to report the information on any specific line of your
facility, or product for the primary benefit of the general public.
return. An organization that receives a Form 1099-K reporting a
gross amount of payment card or third party network payments
received in the tax year should consider these amounts when Line 3. Membership Dues and Assessments
reporting contributions and revenue on lines 1 through 8, Enter members' and affiliates' dues and assessments that aren’t
according to the instructions for preparing the return. You should contributions.
retain all Forms 1099-K with your other records.
A. What Is Included on Line 3?
Section 501(c)(3) organizations must figure the amount
TIP of contributions according to the above instructions in A1. Dues and assessments received that compare reason-
preparing the support schedule in Part II or III of ably with the benefits of membership. When the
Schedule A (Form 990). organization receives dues and assessments the value of which
compares reasonably with the value of benefits provided to
members (whether or not the membership benefits are used by
Line 2. Program Service Revenue Including the members), report such dues and assessments on line 3.
Government Fees and Contracts
A2. Organizations that generally match dues and benefits.
Enter the total program service revenue (exempt function Organizations described in section 501(c)(5), (6), or (7)
income). Program services are primarily those that form the generally provide benefits with a reasonable relationship to dues,
basis of an organization's exemption from tax. although benefits to members can be indirect.

A. Examples B. Examples of Membership Benefits

A clinic would include on line 2 all of its charges for medical These include subscriptions to publications; newsletters (other
services (whether to be paid directly by the patients or through than one about the organization's activities only); free or
Medicare, Medicaid, or other third-party reimbursement), reduced-rate admissions to events sponsored by the
laboratory fees, and related charges for services. organization; use of the organization's facilities; and discounts
on articles or services that both members and nonmembers can
Program service revenue also includes tuition received by a buy. In figuring the value of membership benefits, disregard such
school; revenue from admissions to a concert or other intangible benefits as the right to attend meetings, vote, or hold
performing arts event or to a museum; royalties received as office in the organization, and the distinction of being a member
author of an educational publication distributed by a commercial of the organization.
publisher; payments received by a section 501(c)(9)
organization from participants or employers of participants for
health and welfare benefits coverage; and registration fees C. What Isn’t Included on Line 3?
received in connection with a meeting or convention. C1. Dues or assessments received that exceed the value of
available membership benefits. Dues received by an
B. Program-Related Investment Income organization, to the extent they exceed the monetary value of the
membership benefits available to the dues payer, are a
Program service revenue also includes income from contribution that should be reported on line 1.
program-related investments. These investments are made C2. Dues received primarily for the organization's support.
primarily to accomplish an exempt purpose of the investing If a member pays dues primarily to support the organization's
organization rather than to produce income. Examples of activities, and not to obtain benefits of more than nominal or
program-related investments are scholarship loans and insubstantial monetary value, those dues are a contribution to
low-interest loans to charitable organizations, indigents, or the organization includible on line 1.
victims of a disaster. See also the instructions for line 4.
Example. Maple is an organization whose primary purpose
is to support the local symphony orchestra. Members have the
Rental income received from an exempt function is another privilege of purchasing subscriptions to the symphony's annual
example of program-related investment income (below-market concert series before they go on sale to the general public, but
rents from housing leased to low-income persons). For purposes must pay the same price as any other member of the public.
of this return, report all rental income from an affiliated They are also entitled to attend a number of rehearsals each
organization on line 2. season without charge. Under these circumstances, Maple's
receipts from members are contributions reported on line 1.
C. Unrelated Trade or Business Activities
Line 4. Investment Income
Unrelated trade or business activities (other than fundraising A. What Is Included on Line 4?
activities that aren’t regularly carried on) that generate fees for
services can also be program service activities. A social club, for A1. Interest on savings and temporary cash investments.
example, should report as program service revenue the fees it Include the amount of interest received from interest-bearing
charges both members and nonmembers for the use of its tennis checking accounts, savings, and temporary cash investments,
courts and golf course. such as money market funds, commercial paper, certificates of

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deposit, and U.S. Treasury bills or other governmental Lines 5a Through 5c. Gains (or Losses) From
obligations that mature in less than 1 year. So-called dividends
Sale of Assets Other Than Inventory
or earnings received from mutual savings banks, money market
funds, etc., are actually interest and should be included on this
line. A. What Is Included on Line 5?
A2. Dividends and interest from securities. Include
dividends from equity securities (stocks), and interest income Report on line 5a all sales of securities and sales of all other
from debt securities and notes and loans receivable, other than types of investments (real estate, royalty interests, or partnership
program-related investments. Include amounts received from interests), as well as sales of all other noninventory assets
payments on securities loans, as defined in section 512(a)(5). (program-related investments and fixed assets used by the
organization in its related and unrelated activities). Also, report
A3. Gross rents. Include gross rental income received during capital gains dividends; the organization’s share of capital gains
the year from investment property and any other real property and losses from a joint venture, LLC, or other entity treated as a
rented by the organization (other than program-related partnership for federal tax purposes; and capital gains
investments reported on line 2). distributions from trusts.
A4. Other investment income. Include, for example, the
organization’s share of investment income from a joint venture, Total the cost or other basis (less depreciation) and selling
LLC, or other entity treated as a partnership for federal tax expenses and enter the result on line 5b. On line 5c, enter the
purposes. Also, include royalties received by the organization net gain or loss.
from licensing the ongoing use of its property to others (other
than royalties generated as part of the organization's exempt For reporting sales of securities on Form 990-EZ, the
function, such as royalties received from a publisher for an organization can use the more convenient way to figure the
educational work authored by the organization, which should be organization's gain or loss from sales of securities by subtracting
reported on line 2 as program service revenue). Typically, from the sales price the average-cost basis of the particular
royalties are received for the use of intellectual property security sold. However, the average-cost basis isn’t used to
(copyrights, patents, and trademarks). Royalties also include figure the gain or loss from sales of securities reportable on
payments to the owner of property for the right to exploit natural Form 990-T.
resources on the property, such as oil, natural gas, or minerals.
Do not deduct investment management fees from the amount B. What Isn’t Included on Line 5?
of investment income reported on this line, but report these fees
on line 13. Do not include on line 5 any unrealized gains or losses on
securities that are carried in the books of account at market
value. See the instructions for line 20.
B. What Isn’t Included on Line 4?
B1. Capital gains dividends and unrealized gains and los- C. Books and Records
ses. Do not include on this line any capital gains dividends.
They are reported on line 5. Also, don’t include unrealized gains The organization should maintain books and records to
and losses on investments carried at market value. See the substantiate information regarding any securities or other assets
instructions for line 20. sold for which market quotations weren’t published or weren’t
B2. Exempt function revenue (program service). Do not readily available. The recorded information should include:
include on line 4 amounts that represent income from an exempt • A description of the asset;
function (program service). Report these amounts on line 2 as • Date acquired;
program service revenue. Report expenses related to this • Whether acquired by donation or purchase;
income on lines 12 through 16. • Date sold and to whom sold;
• Gross sales price;
Exempt function rental income. An organization whose • Cost, other basis, or if donated, value at time acquired;
exempt purpose is to provide low-rental housing to persons with • Expense of sale and cost of improvements made after
low income receives exempt function income from such rentals. acquisition; and
An organization receives exempt function income if it rents or • Depreciation since acquisition, if depreciable property.
sublets rental space to a tenant whose activities are related to
the filing organization's exempt purpose. Report rental income Line 6a. Gaming
received in these instances on line 2 and not on line 4. Only for
purposes of completing this return, treat income from renting Report gross income from gaming on line 6a if the organization
property to affiliated exempt organizations as exempt function conducted directly, or through a promoter, any amount of gaming
income and include that income on line 2 as program service during the year. Report the gross income from all gaming
revenue. activities (other than gaming that is incidental to a fundraising
event such as a dinner/dance), whether or not regularly carried
Other program-related investments. Investment income from on, on line 6a.
program-related investments should be reported on line 2. See
the line 2 instructions for a discussion of program-related Gaming includes (but isn’t limited to) bingo, pull tabs, instant
investments. Gains or losses from the sale of program-related bingo (including satellite and progressive bingo), Texas Hold-Em
investment assets are reported on line 5. Poker and other card games, raffles, scratch-offs, charitable
gaming tickets, break-opens, hard cards, banded tickets, jar
tickets, pickle cards, Lucky Seven cards, Nevada Club tickets,
casino nights/Las Vegas nights (other than events not regularly
carried on in which participants can play casino-style games but
the only prizes or auction items provided to participants are
noncash items that were donated to the organization, which are
fundraising events), and coin-operated gambling devices.
Coin-operated gambling devices include slot machines,
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electronic video slot or line games, video poker, video blackjack, contribution of $60 on both line 1 and within the parentheses on
video keno, video bingo, video pull tab games, etc. line 6b. The contribution was the difference between the gross
revenue of $40 and the gross receipts of $100.
Many games of chance are taxable. Income from bingo
games is generally not subject to the tax on unrelated business
income if the games meet the legal definition of bingo. For a B. What Isn’t Included on Line 6b?
bingo game to meet the legal definition of bingo, wagers must be B1. Sales or gifts of goods or services of only nominal or
placed, winners must be determined, and prizes or other insubstantial value. If the goods or services offered at the
property must be distributed in the presence of all persons fundraising event have only nominal or insubstantial value,
placing wagers in that game. include all of the receipts as contributions on line 1 and all of the
A wagering game that doesn’t meet the legal definition of related expenses on lines 12 through 16.
bingo doesn’t qualify for the exclusion from unrelated business B2. Sweepstakes, raffles, and lotteries. Report gross income
income, regardless of its name. For example, “instant bingo,” in from gaming on line 6a. Report as a contribution, on line 1, the
which a player buys a pre-packaged bingo card with pull tabs proceeds of solicitation campaigns in which the names of
that the player removes to determine if the player is a winner, contributors and other respondents (who weren’t required to
doesn’t qualify. See Pub. 598, Tax on Unrelated Business make a minimum payment) are entered in a drawing for prizes.
Income of Exempt Organizations; Pub. 3079, Tax-Exempt
Organizations and Gaming; and Form 990-T. Where a minimum payment is required for each raffle or
lottery entry and prizes of only nominal or insubstantial value are
Line 6b. Fundraising Events awarded, report any amount received as a contribution. Report
the related expenses on lines 12 through 16.
Enter the gross income from all fundraising events and activities,
such as dinners, dances, carnivals, concerts, sports events, B3. Activities that generate only contributions aren’t fund-
auctions, and door-to-door sales of merchandise. raising events. An activity that generates only contributions,
such as a solicitation campaign by mail, isn’t a fundraising event.
Fundraising events and activities only incidentally accomplish Any amount received should be included on line 1 as a
an exempt purpose. Their sole or primary purpose is to raise contribution. Related expenses are reportable on lines 12
funds to finance the organization's exempt activities. They don’t through 16.
include events or activities that substantially further the
organization's exempt purpose even if they also raise funds.
They don’t include activities regularly carried on. Fundraising C. Attach Schedule G (Form 990), Parts II and III
events don’t include gaming, gross income from which is
reported on line 6a. If the organization reports more than $15,000 on line 6a, then it
must complete Schedule G (Form 990), Part III (Gaming). If the
Example. An organization formed to promote and preserve sum of the organization's gross income and contributions from
folk music and related cultural traditions holds an annual folk fundraising events (including the amounts reported on line 6b
music festival featuring concerts, handicraft demonstrations, and and in the parentheses for line 6b) is greater than $15,000, then
similar activities. Because the festival directly furthers the it must complete Schedule G (Form 990), Part II (Fundraising
organization's exempt purpose, income from ticket sales should Events). Organizations filing Form 990-EZ aren’t required to
be reported on line 2 as program service revenue. complete Schedule G (Form 990), Part I (Fundraising Activities).
Fundraising events and activities raise funds by offering
goods or services that have more than a nominal or insubstantial Lines 6c and 6d. Direct Expenses and Net
value (compared to the price charged) for a payment that is more Income or (Loss) From Gaming and Fundraising
than the direct cost of those goods or services. See the
instructions for Line 1. A1 and A2, earlier, for a discussion on Events
contributions reportable on line 1 and revenue reportable on Report on line 6c direct expenses related to gaming activities
line 6b. and direct expenses attributable to the organization's provision
The fact that tickets, advertising, or solicitation materials refer of goods or services from which it derived gross income at a
to a required payment as a donation or contribution doesn’t fundraising event. Do not report fundraising expenses
control how these payments should be reported on Form attributable to contributions reported on line 1. These expenses
990-EZ. are reportable on lines 12 through 16. If an expense is included
on line 6c, don’t report it again on line 7b.
The gross income from fundraising events must be reported
in the right-hand column on line 6b without reduction for cash or To figure net income or (loss) on line 6d, add lines 6a and 6b,
noncash prizes, cost of goods sold, compensation, fees, or other then subtract line 6c.
expenses.
Line 7a. Sales of Inventory
A. What Is Included on Line 6b? Include on line 7a the gross sales (less returns and allowances)
of inventory items, whether the sales activity is an exempt
Gross revenue/contributions. When an organization receives function or an unrelated trade or business. Inventory items are
payments for goods or services offered through a fundraising goods the organization makes to sell to others, or that it buys for
event, enter the following. resale. Include all inventory sales except sales of goods at
1. As gross revenue, on line 6b (in the right-hand column), the fundraising events, which are reportable on line 6. Do not include
retail value of the goods or services. on line 7 sales of investments on which the organization
expected to profit by appreciation and sale; report sales of these
2. As a contribution, on both line 1 and line 6b (within the investments on line 5.
parentheses), any amount received that exceeds the retail
value of the goods or services given. Line 7b. Cost of Goods Sold
Example. At a fundraising event, an organization received On line 7b, report the cost of goods sold related to sales of such
$100 in gross receipts for goods valued at $40. The organization inventory. The usual items included in cost of goods sold are
entered gross revenue of $40 on line 6b and entered a direct and indirect labor, materials and supplies consumed,

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freight-in, and a proportion of overhead expenses. For purposes • The relationship of the grantee (for grants to individuals), if
of Part I, the organization may include as cost of donated goods the relationship is by blood, marriage, adoption, or
their FMV at the time of acquisition. Marketing and distribution employment (including employees’ children), control, or
expenses aren’t includible in cost of goods sold but are reported ownership, to any person or corporation with an interest in
on lines 12 through 16. the organization, such as a creator, donor, director, trustee,
officer, key employee, related organization, etc.
Line 8. Other Revenue If the individual grantee is related to a grantor or
Enter the total income from all sources not covered by lines 1 ! contributor to the organization, then don’t provide the
through 7. Examples of line 8 income are interest on notes CAUTION name of the grantor or contributor. Instead, identify such
receivable not held as investments or as program-related persons generically as “grantee” and as “grantor” or “contributor.”
investments (defined in the line 2 instructions); interest on loans
to officers, directors, trustees, key employees, and other
employees; and royalties that aren’t investment income or If any related organization (see the line 49 instructions for the
program service revenue. Describe this income on Schedule O definition of “related organization”) received a payment reported
(Form 990). on line 10, then so indicate and specify the purpose of the
payment.
Line 10. Grants and Similar Amounts Paid
Classify activities on this schedule in more detail than by
using broad terms such as charitable, educational, religious, or
A. What Is Included on Line 10? scientific. For example, identify payments to affiliates, payments
for nursing services, fellowships, and payments for food, shelter,
Enter the amount of actual grants and similar amounts paid to or medical services for indigents or disaster victims.
individuals and organizations selected by the filing organization.
Include scholarship, fellowship, and research grants to Colleges, universities, and primary and secondary schools
individuals. reporting scholarships or other financial assistance can instead
A1. Specific assistance to individuals. Include on this line include a statement in Schedule O (Form 990) that (a) groups
the amount of payments to, or for the benefit of, particular clients each type of financial aid provided, (b) indicates the number of
or patients, including assistance by others at the organization's individuals who received the aid, and (c) specifies the aggregate
expense. dollar amount.

A2. Payments, voluntary awards, or grants to affiliates. If an organization gives property other than cash and
Include on line 10 certain types of payments to organizations measures an award or grant by the property's FMV, also show on
affiliated with (closely related to) the filing organization. These this schedule:
payments include predetermined quota support and dues • A description of the property,
payments by local organizations to their state or national • The book value of the property,
organizations. • How the book value was determined,
If the organization uses Form 990-EZ for state reporting • How the FMV was determined, and
• The date of the gift.
! purposes, distinguish on Schedule O (Form 990)
CAUTION between payments to affiliates and awards and grants.
See Appendix G, later. Any difference between a property's FMV and book value
should be recorded in the organization's books of account and
on line 20.
B. What Isn’t Included on Line 10?
Line 11. Benefits Paid to or for Members
B1. Administrative expenses. Do not include on this line For an organization that gives benefits to members or
expenses made in selecting recipients or monitoring compliance dependents (such as organizations exempt under section 501(c)
with the terms of a grant or award. Enter those expenses on lines (8), (9), or (17)), enter the amounts paid for or paid to obtain
12 through 16. insurance that provides:
B2. Purchases of goods or services from affiliates. Do not • Death, sickness, hospitalization, or disability benefits;
report the cost of goods or services purchased from affiliates on • Unemployment compensation benefits; and
line 10. Report these expenses on lines 12 through 16. • Other benefits, including patronage dividends paid by 501(c)
(12) organizations to their members.
B3. Membership dues paid to another organization. Report
membership dues that the organization pays to another Report on line 12, rather than line 11, the cost of
organization (other than an affiliated organization) for general employment-related benefits (such as health insurance) that the
membership benefits, such as regular services, publications, organization gives its officers and employees.
and materials, on line 16.
Line 12. Salaries, Other Compensation, and
C. Grantee List on Schedule O (Form 990) Employee Benefits
Enter the total salaries and wages paid to all officers and
List on Schedule O (Form 990) each grantee organization or employees and payments made to directors and trustees,
individual to whom the organization made grants (or paid similar including compensation reported on Forms W-2 and 1099.
amounts) in excess of $5,000 during the organization's tax year. Include all other forms of income and benefits received from the
For each grantee, list: organization during the year, such as the employer’s share of
• Each class of activity; deferrals (for unfunded plans) and contributions the organization
• The grantee's name and address (for grantee organizations, paid to qualified and nonqualified pension and deferred
not grantee individuals); compensation plans, and the employer's share of contributions
• The amount given (aggregate amount of grants and to employee benefit programs (such as insurance, health, and
payments to or for the benefit of the grantee during the welfare programs) that aren’t an incidental part of a pension
organization's tax year); and plan.
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Complete Form 5500 if the organization is required to file investment-related expenses, and reported accordingly on lines
TIP it. 14 and 16.
If the organization records depreciation on property it
Also, include in the total on line 12 the amount of federal, occupies, enter the total for the year. For an explanation of
state, and local payroll taxes for the year that are imposed on the acceptable methods for figuring depreciation, see Pub. 946, How
organization as an employer. This includes the employer's share To Depreciate Property.
of social security and Medicare taxes, federal unemployment tax
(FUTA), state unemployment compensation tax, and other state Report on line 14 or 16 rental expenses for rental income
and local payroll taxes. Taxes withheld from employees' salaries reported on lines 2 and 4. Do not decrease rental expenses
and paid over to the various governmental units (such as federal reported on line 14 or 16 by any rental income received from
and state income taxes and the employees' share of social renting or subletting rented space. See the instructions for lines
security and Medicare taxes) are part of the employees' salaries 2 and 4 to determine if the income is reportable as exempt
included on line 12. Report expenses paid or incurred for function income or investment income.
employee events such as a picnic or holiday party on this line.
For more information, see Pub. 15 (Circular E), Employer's Tax Line 15. Printing, Publications, Postage, and
Guide. Shipping
Compensation for line 12 is reported based on the Enter the printing and related costs of producing the filing
TIP accounting method and tax year used by the organization's own newsletters, leaflets, films, and other
organization, whereas compensation for Part IV, List of informational materials, as well as the cost of outside mailing
Officers, Directors, Trustees, and Key Employees, and Part VI, services on line 15. Also, include the cost of any purchased
lines 50 and 51 (compensation of highest compensated publications as well as postage and shipping costs not
employees and independent contractors), is reported for the reportable on line 5b, 6c, or 7b. Do not include any expenses,
calendar year ending with or within the organization’s fiscal year. such as salaries, for which a separate line is provided.

Line 16. Other Expenses
Line 13. Professional Fees and Other Payments Report expenses here that aren’t reportable on lines 10 through
to Independent Contractors 15. Include here such expenses as penalties, fines, and
Enter the total amount of legal, accounting, auditing, other judgments; unrelated business income taxes; insurance,
professional fees (such as fees for fundraising or investment interest, depreciation, and real estate taxes not reported as
services), and related expenses charged by outside firms and occupancy expenses; travel and transportation costs; and
individuals who aren’t employees of the organization. expenses for conferences, conventions, and meetings. Provide a
description of these expenses on Schedule O (Form 990). Do
Do not include any penalties, fines, or judgments imposed on not report on this line payments made by organizations exempt
the organization as a result of legal proceedings; report and under section 501(c)(8), (9), or (17) to obtain insurance benefits
identify those expenses on line 16. Report on line 12 fees paid to for members. Report those expenses on line 11.
directors and trustees. Also, report on line 12 compensation to
employees that provide fundraising, legal, accounting, or other Some states that accept Form 990-EZ in satisfaction of their
professional services as part of their employment. Report broker filing requirements may require that certain types of
fees/commissions as sales expenses on line 5b. miscellaneous expenses be itemized. See Appendix G, later.

If the organization is able to distinguish between fees paid for Line 18. Excess or (Deficit) for the Year
independent contractor services and expense payments or
reimbursements to the contractor(s), report the fees paid for Enter the difference between lines 9 and 17. If line 17 is more
services on line 13 and the expense payments or than line 9, enter the difference in parentheses or as a negative
reimbursements on lines 14 through 16, as applicable. If the number with a minus sign.
organization is unable to distinguish between service fees and
expense payments or reimbursements to independent Line 19. Net Assets or Fund Balances at
contractors, report all such amounts on line 13. Beginning of Year
If your organization pays $600 or more to persons not Enter on line 19 the end-of-year amount from the balance sheet
TIP treated as employees, you may be required to file Form on the prior-year return.
1099-NEC, Nonemployee Compensation, or Form
1099-MISC, Miscellaneous Income. For more information, see Line 20. Other Changes in Net Assets or Fund
the Instructions for Forms 1099-MISC and 1099-NEC. Balances
Explain in Schedule O (Form 990) any changes in net assets or
Line 14. Occupancy, Rent, Utilities, and fund balances between the beginning and end of the
Maintenance organization's tax year that aren’t accounted for by the amount
on line 18. Include items here such as:
Enter the total amount paid or incurred for the use of office space • Adjustments of earlier years' activity (such as losses on
or other facilities, including rent; mortgage interest; heat, light, uncollectible pledges, refunds of contributions and program
power, and other utilities; outside janitorial services; real estate service revenue, and reversal of grant expenses);
taxes and property insurance attributable to rental property; and • Unrealized gains and losses on investments carried at
similar expenses. market value; and
These expenses relate to real property actually occupied by • Any difference between FMV and book value of property
the organization, whether as tenant or owner, or used in the given as an award or grant.
conduct of exempt functions (such as low-income rental See General Instructions C regarding the reporting of a
housing). Report on line 16 expenses relating to real property section 481(a) adjustment to conform to ASC 958.
used for investment purposes. If the organization occupies part
of the property and leases a part to others, then expenses must
be reasonably allocated between occupancy-related and

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Part II. Balance Sheets Step Action
Every organization that files Form 990-EZ must complete 1 Enter the organization's primary exempt purpose.
columns (A) and (B) of Part II of the return and can’t submit a 2 All organizations must describe their program service
substitute balance sheet. Failure to complete Part II can result in accomplishments for each of their three largest program
penalties for filing an incomplete return. If there is no amount to services (as measured by total expenses incurred).
report in column (A), Beginning of year, enter a zero (“-0-”) in that • Describe program service accomplishments
column.
through measurements such as clients served,
Check the box in the heading of Part II if Schedule O (Form days of care, number of sessions or events held, or
990) contains any information pertaining to this part. publications issued.
Some states require more information. See Appendix G for • Describe the activity's objective, for both this time
more information about completing a Form 990-EZ to be filed period and the longer-term goal, if the output is
with any state or local government agency. intangible, such as in a research activity.
• Give reasonable estimates for any statistical
Line 22. Cash, Savings, and Investments information if exact figures aren’t readily available.
Include all interest and non-interest bearing accounts (petty cash Indicate that this information is estimated.
funds, checking accounts, savings accounts, money market • Be clear, concise, and complete in the description.
funds, commercial paper, certificates of deposit, U.S. Treasury Avoid attaching brochures, newsletters, newspaper
bills, and other government obligations). Also, include the book articles about the organization, etc.
value of securities held as investments, and all other investment
holdings including land and buildings held for investment. Report 3 Public interest law firm. A public interest law firm
the income from these investments on line 4; report income from exempt under section 501(c)(3) or 501(c)(4) must list in
program-related investments on line 2. Schedule O (Form 990) all the cases in litigation or that
have been litigated during the year. For each case,
Line 23. Land and Buildings describe the matter in dispute and explain how the
Enter the book value (cost or other basis less accumulated litigation will benefit the public generally. Also, enter the
depreciation) of all land and buildings owned by the organization fees sought and recovered in each case. See Rev. Proc.
and not held for investment. 92-59, 1992-2 C.B. 411.
4 Expenses and grants. For each program service
Line 24. Other Assets reported on lines 28 through 31, section 501(c)(3) and
Enter the total of other assets such as accounts receivable, 501(c)(4) organizations must enter, in the Expenses
inventories, prepaid expenses, and the organization’s share of column, the total expenses included on line 17 for that
assets in any joint ventures, LLCs, and other entities treated as a program service. These organizations must also enter, in
partnership for federal tax purposes. Also, include a description the Grants space for each program service, the total
of the assets in Schedule O (Form 990). grants and similar amounts reported on line 10 for that
program service. If the amount of grants entered
Line 25. Total Assets includes foreign grants, check the box to the left of the
Enter amount of total assets. If the end-of-year total assets Expenses column. For all other organizations, entering
entered in column (B) are $500,000 or more, Form 990 must be expenses and grants and checking the foreign grants
filed instead of Form 990-EZ. box is optional.
Line 26. Total Liabilities 5 Describe in Schedule O (Form 990) the organization's
other program services.
Liabilities include such items as accounts payable, grants
payable, mortgages or other loans payable, and deferred • The detailed information required for the three
revenue (revenue received but not yet earned). Provide a largest services isn’t necessary for this schedule.
description of these liabilities on Schedule O (Form 990). • However, section 501(c)(3) and 501(c)(4)
organizations must show the expenses and grants
Line 27. Net Assets or Fund Balances attributable to their program services.
Subtract line 26 (total liabilities) from line 25 (total assets) to 6 The organization can report the amount of any donated
determine net assets. Enter this net asset amount on line 27. services, or any donated use of materials, equipment, or
The amount entered in column (B) must agree with the net asset facilities it received or utilized for a specific program
or fund balance amount on line 21. service.
States that accept Form 990-EZ as their basic report form • Disclose the applicable amounts of any donated
may require a separate statement of changes in net assets. See services, etc., on the lines for the narrative
Appendix G. description of the appropriate program service.
• Do not include these amounts in the expense
Part III. Statement of Program Service column in Part III.
Accomplishments • See the instructions for Line 1. B2, earlier, regarding
Check the box in the heading of Part III if Schedule O (Form 990) donations of services or use of property.
contains any information relating to this part.
A program service is a major (usually ongoing) objective of an
organization, such as adoptions, recreation for the elderly,
rehabilitation, or publication of journals or newsletters.

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or held by a deferred compensation trust, that is established,
Part IV. List of Officers, Directors, sponsored, or maintained by the organization.
Trustees, and Key Employees Common paymaster or payroll/reporting agent. Treat
Check the box in the heading of Part IV if Schedule O (Form 990) amounts paid by a common paymaster (as defined in
contains any information relating to this part. Regulations section 31.3121(s)-1(b)(2)) or a payroll or reporting
agent (which is or should be appointed by the organization on
List each person who was an officer, director, trustee, or key Form 2678, Employer/Payer Appointment of Agent, or authorized
employee (defined below) of the organization at any time during by the organization on Form 8655, Reporting Agent
the organization's tax year, even if they didn’t receive any Authorization, to perform certain employment tax services on
compensation from the organization. behalf of the organization) for services performed for the
Officer. An officer is a person elected or appointed to manage organization as if the organization had paid such amounts
the organization's daily operations, such as a president, vice directly, and report these amounts in the appropriate columns in
president, secretary, or treasurer. The officers of an organization Part IV.
are determined by reference to its organizing document, bylaws,
or resolutions of its governing body, but at a minimum include Column (a)
those officers required by applicable state law. For each person required to be listed, enter the name in the top
of each row and the person's title or position with the
Director or trustee. A director or trustee is a member of the organization in the bottom of the row. If the person had more
organization's governing body, but only if the member has voting than one title or position, list all (for instance, president and
rights. The governing body is the group of persons authorized director). List persons in the following order: individual trustees
under state law to make governance decisions on behalf of the or directors, institutional trustees, officers, and key employees.
organization and its shareholders or members, if applicable. The
governing body is, generally speaking, the board of directors Up to 11 persons can be reported on the Form 990-EZ, Part
(sometimes referred to as board of trustees) of a corporation or IV, table. If more space is needed to enter additional persons,
association, or the board of trustees of a trust (sometimes use as many duplicates of the Part IV table as are needed.
referred to simply as the trustees, or trustee, if only one trustee).
Key employee. A key employee is any person having Column (b)
responsibilities or powers similar to those of officers, directors, or For each person listed in column (a), report an estimate of the
trustees. The term includes the chief management and average hours per week the person devoted to the organization
administrative officials of an organization (such as an executive during the year. Entry of a specific number of hours per week is
director or chancellor). A chief financial officer and the officer in required for a complete answer. Enter “-0-” if applicable. Do not
charge of the administration or program operations are both key include statements such as “as needed,” “as required,” or “40+.”
employees if they have the authority to control the organization's If the average is less than 1 hour per week, then the organization
activities, its finances, or both. can enter a decimal rounded to the nearest tenth (for example,
0.2 hours per week).
Enter a zero (“-0-”) in columns (c), (d), and (e) if no reportable
compensation or other compensation was paid during the year
or deferred for payment to a future year. Columns (c)–(e)
All compensation reporting is based on the calendar year ending
Enter all forms of cash and noncash compensation received with or within the organization's tax year. For example, if a
by each listed officer, director, trustee, and key employee, fiscal-year organization's tax year is the 12-month period
whether paid currently or deferred. beginning July 1, 2023, and ending June 30, 2024, the
If the organization pays any other person, such as a organization must report compensation for the calendar year
management services company, for the services provided by any ending December 31, 2023.
of the organization's officers, or an employee leasing company,
or a professional employer organization (whether or not certified Note. Do not report the same item of compensation in more
under the new Voluntary Certification Program for Professional than one column of Part IV for the calendar year ending with or
Employer Organizations at IRS.gov/For-Tax-Pros/Basic-Tools/ within the tax year.
Certified-Professional-Employer-Organization), directors,
trustees, or key employees, report the compensation and other Column (c)
items in Part IV as if the organization had paid the officers,
directors, trustees, and key employees directly. Enter the person's reportable compensation. “Reportable
A failure to fully complete Part IV can subject both the compensation” is:
organization and the individuals responsible for such failure to • For officers and other key employees—amounts required to
penalties for filing an incomplete return. See General Instructions be reported in box 1 or 5 of Form W-2 (whichever amount is
G, earlier. In particular, entering the phrase on Part IV, greater);
“Information available upon request,” or a similar phrase, isn’t For directors and individual trustees—amounts required to
acceptable. •
be reported in box 1 of Form 1099-NEC and/or box 6 of
Form 941, Employer’s Quarterly Federal Tax Return, must be Form 1099-MISC for director services and other
filed to report income tax withholding and social security and independent contractor services to the organization, plus
Medicare taxes. The organization must also file Form 940, box 1 or 5 of Form W-2 (whichever amount is greater) if also
Employer's Annual Federal Unemployment (FUTA) Tax Return, compensated as an officer or employee; and
to report federal unemployment tax, unless the organization isn’t • For institutional trustees (such as banks or trust
subject to these taxes. See Pub. 15 (Circular E) for more companies)—fees for services paid under a contractual
information. agreement or statutory entitlement.
Amounts paid or accrued by certain other organizations
treated as paid or accrued by the filing organization. Treat If the organization didn’t file a Form 1099-NEC or Form
as paid, accrued, or held directly by the organization any 1099-MISC because the amounts paid were below the threshold
amounts paid or accrued under a deferred compensation plan, reporting requirement, then include and report the amount
actually paid.

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Corporate officers are considered employees for organization. Include payments made under indemnification
TIP purposes of Form W-2 reporting, unless they perform no arrangements, the value of the personal use of housing,
services as officers, or perform only minor services and automobiles, or other assets owned or leased by the
neither receive nor are entitled to receive, directly or indirectly, organization (or provided for the organization's use without
any compensation. Corporate directors are considered charge), as well as any other taxable and nontaxable fringe
independent contractors, not employees, and director benefits. See Pub. 525, Taxable and Nontaxable Income, for
compensation, if any, is generally required to be reported on more information.
Form 1099-NEC. See Regulations section 31.3401(c)-1(f). $10,000-per-item exception. The organization may exclude
from reporting in column (e) any item of “other compensation”
For employees, such as certain members of the clergy and given to a person listed in Part IV if its total value is less than
religious workers who aren’t subject to social security and $10,000 for the calendar year ending with or within the
Medicare taxes as employees, box 5 of Form W-2 can be zero or organization's tax year.
less than the amount in Form W-2, box 1. In those cases, the
amount required to be reported in box 1 of Form W-2 must be Short Year and Final Returns
reported as reportable compensation in column (c).
For a short-year return in which there is no calendar year that
Column (d) ends with or within the short year, leave columns (c), (d), and (e)
blank and don’t report any highest compensated employees or
Report the following deferred compensation and benefits. highest compensated independent contractors (because such
persons are determined according to compensation received in
1. Tax-deferred contributions by the employer to a qualified the calendar year ending with or within the tax year for which the
defined-contribution retirement plan. return is filed), unless the return is a final return. If the return is a
2. The annual increase or decrease in actuarial value of a final return, report in column (c) the compensation that is
qualified defined benefit plan, whether or not funded or reportable compensation on Forms W-2 and Forms 1099 for the
vested. short year, from both the filing organization and related
organizations, whether or not Forms W-2 or Forms 1099 have
3. The value of health benefits provided by the employer, or been filed yet to report such compensation. Report health
paid by the employee with pre-tax dollars, that isn’t included benefits, contributions to employee benefit plans, and other
in reportable compensation, including the value of: deferred compensation for the short year in column (d), and
• Payments of health benefit plan premiums, other compensation for the short year in column (e).
• Medical reimbursement and flexible spending
programs, and Part V. Other Information
• Health coverage (rather than actual benefits paid) Required Statements
provided by an employer's self-insured or self-funded
arrangement. 1. Schedule A (Form 990). Section 501(c)(3) organizations
Health benefits include medical, dental, optical, drug, must complete and attach Schedule A (Form 990).
and medical equipment benefits. They don’t include 2. Statement regarding personal benefit contract. If, in
disability or long-term care insurance premiums or allocated connection with a transfer to or for the use of the
benefits for this purpose. organization, the organization directly or indirectly pays
4. Tax-deferred contributions by the employer and employee to premiums on any personal benefit contract, or there is an
a funded nonqualified defined contribution plan, and understanding or expectation that any person will directly or
deferrals under an unfunded nonqualified defined indirectly pay such premiums, the organization must do the
contribution plan, whether or not such plans are vested or following.
subject to a substantial risk of forfeiture. • Attach a statement describing the organization's
involvement with the personal benefit contract(s).
5. The annual increase or decrease in actuarial value of a • Report on Form 8870, Information Return for Transfers
nonqualified defined benefit plan, whether or not funded, Associated With Certain Personal Benefit Contracts,
vested, or subject to a substantial risk of forfeiture. the premiums that the organization paid, and the
Reasonable estimates can be used if precise cost figures aren’t premiums paid by others but treated as paid by the
readily available to determine column (d) amounts. organization.
• Report and pay an excise tax, equal to premiums paid,
on Form 4720, Return of Certain Excise Taxes Under
Column (e) Chapters 41 and 42 of the Internal Revenue Code.
Enter both taxable and nontaxable fringe benefits, but don’t A “personal benefit contract” is generally any life insurance,
include compensation reported in column (c) or (d) or the annuity, or endowment contract that benefits, directly or
following. indirectly, the transferor, a member of the transferor's family, or
any other person designated by the transferor (other than an
1. Working condition fringe benefits described in section organization described in section 170(c)). See section 170(f)
132(d). (10); Notice 2000-24, 2000-1 C.B. 952; and Ann. 2000-82,
2. Expense reimbursements and allowances under an 2000-2 C.B. 385.
accountable plan described in Regulations section
1.62-2(c)(2). Line 33. Change in Activities
Describe in Schedule O (Form 990) any significant activities that
3. De minimis fringe benefits described in section 132(e). the organization conducted prior to the end of the tax year that it
hasn’t previously reported to the IRS on Form 990-EZ or 990.
Include amounts that the recipients must report as income on Also, describe significant activities that were discontinued. If the
their separate income tax returns. Examples include amounts for organization has never filed a Form 990 or 990-EZ, answer “No.”
which the recipient didn’t account to the organization or
allowances that were more than the payee spent on serving the
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An organization must report new, significant program that undergoes certain changes of its form or place of
TIP services or significant changes in how it conducts organization described in Rev. Proc. 2018-15, 2018-9 I.R.B. 379,
program services in Part III of Form 990-EZ and in available at IRS.gov/irb/2018-09_IRB.
Schedule O (Form 990), rather than in a letter to the IRS Exempt
Organization Determinations Office (“EO Determinations”). EO Lines 35a and 35b. Unrelated Business Income
Determinations no longer issues letters confirming the Political organizations described in section 527 aren’t required to
tax-exempt status of organizations that report such new services answer these questions.
or significant changes.
Check “Yes” on line 35a if the organization's total gross
Line 34. Changes in Organizing or Governing income from all of its unrelated trades and businesses is $1,000
or more during the tax year. See Pub. 598 for a description of
Documents unrelated business income, and see the Instructions for Form
The organization must report significant changes to its 990-T for the filing requirements of Form 990-T.
organizing or enabling document by which it was created
(articles of incorporation, association, or organization; trust If the organization answered “Yes” to line 35a but answered
instrument; constitution; or similar document), and to its rules “No” to line 35b because it didn’t file a Form 990-T for the tax
governing its affairs (bylaws, regulations, operating agreement, year, then explain in Schedule O (Form 990) why the
or similar document). Report changes made since the prior Form organization didn’t file a Form 990-T.
990-EZ was filed, or that weren’t reported on any prior Form 990,
and that were made before the end of the tax year. If the organization had income from business activities, such
as those reported on lines 2, 6a, and 7a (among others), but not
Examples of significant changes to the organizing or reported on Form 990-T, explain in Schedule O (Form 990) the
governing documents include changes to: reasons for not reporting the income on Form 990-T.
• The organization's name;
• The organization's exempt purposes or mission; Neither Form 990-T nor Form 990-EZ is a substitute for the
• The number, composition, qualifications, authority, or duties other. Items of income and expense reported on Form 990-T
of the governing body's voting members; must also be reported on Form 990-EZ (and vice versa) when
• The number, composition, qualifications, authority, or duties the organization is required to file both forms.
of the organization's officers or key employees; All tax-exempt organizations must pay estimated taxes
• The role of the organization's members in governance; ! on their unrelated business income if they expect their
• The distribution of assets upon dissolution; CAUTION tax liability to be $500 or more.
• The provisions to amend the organizing or enabling
document or bylaws;
• The quorum, voting rights, or voting approval requirements Line 35c. Section 6033(e) Tax for Lobbying
of the governing body members or the organization's Expenditures
stockholders or membership; If the organization checks “No” to line 35c, it is certifying that it
• The policies or procedures contained within the organizing wasn’t subject to the notice and reporting requirements of
documents or bylaws regarding compensation of officers, section 6033(e) and that the organization had no lobbying and
directors, trustees, or key employees; conflicts of interest; political expenditures potentially subject to the proxy tax.
whistleblowers; or document retention or destruction; and
• The composition or procedures of an audit committee Section 6033(e) notice and reporting requirements and
contained within the organizing document or bylaws. proxy tax. Section 6033(e) requires certain section 501(c)(4),
501(c)(5), and 501(c)(6) organizations to tell their members the
Examples of insignificant changes made to organizing or portion of their membership dues that were allocable to the
governing documents that aren’t required to be reported here political or lobbying activities of the organization. If an
include changes to the organization's registered agent with the organization doesn’t give its members this information, then the
state and to the required or permitted number or frequency of organization is subject to a proxy tax. The tax is reported on
governing body or member meetings. Form 990-T.
Describe significant changes on Schedule O (Form 990), but If the organization checks “Yes” on line 35c to declare that it
don’t attach a copy of the amendments or amended document to had reportable section 6033(e) lobbying and political expenses
Form 990-EZ (or recite the entire amended document verbatim), in the tax year (and potential liability for the proxy tax):
unless such amended documents reflect a change in the 1. Complete Schedule C (Form 990), Part III (see instructions),
organization's name. See the instructions for Item B, earlier, and
regarding attachments required in the event of a change in the
organization's name; these attachments must be conformed 2. Attach this schedule to Form 990-EZ.
copies of the original documents. Only the following tax-exempt organizations are subject to the
A conformed copy is one that agrees with the original section 6033(e) notice and reporting requirements, and a
document and all amendments to it. If the copies aren’t signed, potential proxy tax.
they must be accompanied by a written declaration signed by an • Section 501(c)(4) social welfare organizations.
officer authorized to sign for the organization, certifying that they • Section 501(c)(5) agricultural and horticultural organizations.
are complete and accurate copies of the original documents. • Section 501(c)(6) organizations.
Photocopies of articles of incorporation showing the certification If the organization isn’t tax exempt under sections 501(c)
of an appropriate state official need not be accompanied by such (4), 501(c)(5), or 501(c)(6), check “No” on line 35c. If the
a declaration. See Rev. Proc. 68-14, 1968-1 C.B. 768, for details. organization meets Exception 1 or next, it is excluded from the 2
notice, reporting, and proxy tax requirements of section 6033(e),
In some cases, if the exempt organization changes its legal
and it should check “No” on line 35c. See also Rev. Proc. 98-19,
structure, such as from a trust to a corporation, the new legal
1998-1 C.B. 547.
entity must file a new exemption application to establish that it
qualifies for exemption. However, the IRS no longer requires a Exception 1. Section 6033(e)(3) exception for nondeducti-
new exemption application from a domestic 501(c) organization ble dues.

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1. All organizations exempt from tax under section 501(a), • Third-party lobbying, and
other than section 501(c)(4), 501(c)(5), and 501(c)(6) • Dues paid to another organization that were used to lobby.
organizations. In-house expenditures include:
2. Local associations of employees' and veterans' • Salaries, and
organizations described in section 501(c)(4), but not section • Other expenses of the organization's officials and staff
501(c)(4) social welfare organizations. (including amounts paid or incurred for the planning of
legislative activities).
3. Labor unions and other labor organizations described in
section 501(c)(5), but not section 501(c)(5) agricultural and In-house expenditures don’t include:
horticultural organizations. • Any payments to other taxpayers engaged in lobbying or
political activities as a trade or business, and
4. Section 501(c)(4), 501(c)(5), and 501(c)(6) organizations • Any dues paid to another organization that are allocable to
that receive more than 90% of their dues from: lobbying or political activities.
a. Section 501(c)(3) organizations;
Line 36. Liquidation, Dissolution, Termination,
b. State or local governments;
or Significant Disposition of Net Assets
c. Entities whose income is exempt from tax under section If there was a liquidation, dissolution, termination, or significant
115; or disposition of net assets, enter “Yes” and complete and attach
d. Organizations described in (1) through (3), previously. the applicable parts of Schedule N (Form 990).
5. Section 501(c)(4) and 501(c)(5) organizations that receive For a complete liquidation, dissolution, termination, or
more than 90% of their annual dues from persons, families, cessation of operations, also check the “Final return/terminated”
or entities that each paid annual dues of $132 or less in box in the heading of the return.
2023 (adjusted annually for inflation). See Rev. Proc. A “significant disposition of net assets” is a sale, exchange,
2022-38, 2022-45 I.R.B. 445. disposition, or other transfer of more than 25% of the FMV of the
6. Any organization that receives a private letter ruling from the organization's net assets during the year, regardless of whether
IRS stating that the organization satisfies the section the organization received full or adequate consideration. A
6033(e)(3) exception. significant disposition of net assets may result from either an
expansion or contraction of operations. A significant disposition
7. Any organization that keeps records to substantiate that of net assets involves:
90% or more of its members can’t deduct their dues (or
similar amounts) as business expenses whether or not any 1. One or more dispositions during the organization's tax year
part of their dues are used for lobbying purposes. amounting to more than 25% of the FMV of the
organization's assets as of the beginning of its tax year; or
8. Any organization that isn’t a membership organization.
2. One of a series of related dispositions or events
Special rules treat affiliated social welfare organizations, commenced in a prior year that, when combined, comprise
! agricultural and horticultural organizations, and business more than 25% of the FMV of the organization's assets as of
CAUTION leagues as parts of a single organization for purposes of the beginning of the tax year when the first disposition of net
meeting the nondeductible dues exception. See Rev. Proc. assets occurred. Whether a series of related dispositions is
98-19. a significant disposition of net assets depends on the facts
and circumstances in each case.
Exception 2. Section 6033(e)(1) $2,000 in-house lobbying
exception. An organization satisfies the $2,000 in-house Examples of the types of transactions that are significant
lobbying exception if it: dispositions of net assets required to be reported on Schedule N
(Form 990), Part II, include:
1. Didn’t receive a waiver for proxy tax owed for the prior year; • Taxable or tax-free sales or exchanges of exempt assets for
2. Didn’t make any political expenditures or foreign lobbying cash or other consideration (such as a social club described
expenditures during the current tax year; and in section 501(c)(7) selling land, or an exempt organization
selling assets it had used to further its exempt purposes);
3. Incurred lobbying expenses during the current tax year • Sales, contributions, or other transfers of assets to establish
consisting only of in-house direct lobbying expenses totaling or maintain a partnership, joint venture, or corporation
$2,000 or less, but excluding any allocable overhead (for-profit or nonprofit), regardless of whether such sales or
expenses. transfers are governed by section 721 or section 351,
whether or not the transferor receives an ownership interest
Definitions in exchange for the transfer;
Grassroots lobbying. Refers to attempts to influence any • Sales of assets by a partnership or joint venture in which the
segment of the general public regarding legislative matters or exempt partner has an ownership interest;
referendums. • Transfers of assets under a reorganization in which the
organization is a surviving entity; and
Direct lobbying includes attempting to influence: A contraction of net assets resulting from a grant or
• Legislation through communication with legislators and •
charitable contribution of assets to another organization
other government officials, and described in section 501(c)(3).
• The official actions or positions of covered executive branch
officials through direct communication. An organization filing Form 990-EZ need not complete
Direct lobbying doesn’t include attempting to influence: TIP Schedule N (Form 990), Part II, for a transaction that isn’t
• The general public regarding legislative matters (grassroots a significant disposition of net assets.
lobbying). The following aren’t considered significant dispositions of net
Other lobbying includes: assets for purposes of Schedule N (Form 990), Part II.
• Grassroots lobbying, • The change in composition of publicly traded securities held
• Foreign lobbying, in an exempt organization’s passive investment portfolio.
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• Asset sales made in the ordinary course of the • Expenses of conducting polls, surveys, or other studies, or
organization’s exempt activities to accomplish the preparing papers or other material for use by such
organization’s exempt purposes, such as gross sales of individual.
inventory. • Expenses of advertising, publicity, and fundraising for such
• Grants or other assistance made in the ordinary course of individual.
the organization’s exempt activities to accomplish the • Any other expense that has the primary effect of promoting
organization’s exempt purposes, such as the regular public recognition or otherwise primarily accruing to the
charitable distributions of a United Way or other federated benefit of such individual.
fundraising organization. An organization is effectively controlled by a candidate or
• A decrease in the value of net assets due to market prospective candidate only if such individual has a continuing,
fluctuation in the value of assets held by the organization. substantial involvement in the day-to-day operations or
• Transfers to a disregarded entity of which the organization is management of the organization.
the sole member.
A determination of whether the primary purpose of an
Line 37. Expenditures for Political Purposes organization is promoting the candidacy or prospective
candidacy of an individual for public office is made on the basis
Political organizations described in section 527 aren’t of all the facts and circumstances. See section 4955 and
required to answer this question. Regulations section 53.4955.
A political expenditure is one intended to influence the Use Form 4720 to figure and report these excise taxes.
selection, nomination, election, or appointment of anyone to a
federal, state, or local public office, or office in a political Line 38. Loans to or From Officers, Directors,
organization, or the election of Presidential or Vice Presidential Trustees, and Key Employees
electors. It doesn’t matter whether the attempt succeeds.
Enter the end-of-year unpaid balance of secured and unsecured
An expenditure includes a payment, distribution, loan, loans made to or received from officers, directors, trustees, and
advance, deposit, or gift of money, or anything of value. It also key employees (as defined in Part IV, earlier). For example, if the
includes a contract, promise, or agreement to make an organization borrowed $1,000 from one officer and loaned $500
expenditure, whether or not legally enforceable. to another, none of which has been repaid, report $1,500 on
All section 501(c) organizations. An exempt organization that line 38b.
isn’t a political organization must file Form 1120-POL, U.S. For loans outstanding at the end of the year, complete and
Income Tax Return for Certain Political Organizations, if it is attach Schedule L (Form 990), Part II. See the Instructions for
treated as having political organization taxable income under Schedule L (Form 990).
section 527(f)(1).
If a section 501(c) organization establishes and maintains a Report any interest expense paid to an officer, director,
section 527(f)(3) separate segregated fund, it is the fund's trustee, or key employee on line 16 (except for mortgage interest
responsibility to file its own Form 1120-POL if the fund meets the reportable on line 14) and any interest income paid by an officer,
Form 1120-POL filing requirements. Do not include the director, trustee, or key employee on line 8.
segregated fund's receipts, expenditures, and balance sheet
items on the Form 990-EZ of the section 501(c) organization that Line 39. Section 501(c)(7) Organizations
establishes and maintains the fund. When answering question Gross receipts test. See Appendix C, later, for a discussion of
37 on its Form 990-EZ, the section 501(c) organization should the gross receipts test for purposes of determining exemption
disregard the political expenses and Form 1120-POL filing under section 501(c)(7). This definition of gross receipts differs
requirement of the segregated fund. However, when a section from the definition for purposes of header Item L, earlier, and
501(c) organization transfers its own funds to a separate determining whether the organization must file Form 990 or
segregated section 527(f)(3) fund for use as political expenses, 990-EZ.
the section 501(c) organization must report the transferred funds
as its own political expenses on its Form 990-EZ. Line 39a. Include capital contributions, initiation fees, and
unusual amounts of income not included in figuring gross
Section 501(c)(3) organizations. A section 501(c)(3) receipts for the purpose of determining the exempt status of
organization will lose its tax-exempt status if it engages in section 501(c)(7) organizations, as discussed in Appendix C,
political activity. later.
A section 501(c)(3) organization must pay a section 4955 Line 39b. Gross receipts for public use of club facilities are
excise tax for any amount paid or incurred on behalf of, or in gross receipts (as defined above for 501(c)(7) exemption
opposition to, any candidate for public office. The organization purposes) derived from the use of the organization's facilities by
must pay an additional excise tax if it fails to correct the persons other than members, spouses of members, dependents
expenditure timely. of members, or guests of members.
A manager of a section 501(c)(3) organization who knowingly
agrees to a political expenditure must pay a section 4955 excise Investment income and Form 990-T. If a section 501(c)(7)
tax, unless the agreement isn’t willful and there is reasonable organization qualifies as tax exempt under the gross receipts test
cause. A manager who doesn’t agree to a correction of the described in Appendix C, then include the amount entered on
political expenditure may have to pay an additional excise tax. line 39b of Form 990-EZ on the club's Form 990-T if the club is
required to file Form 990-T. Investment income earned by a
When an organization promotes a candidate for public office section 501(c)(7) organization isn’t tax-exempt income unless it
(or is used or controlled by a candidate or prospective is set aside for one or more of the following purposes: religious,
candidate), amounts paid or incurred for the following purposes charitable, scientific, literary, educational, or the prevention of
are political expenditures. cruelty to children or animals.
• Remuneration to such individual (a candidate or prospective
candidate) for speeches or other services. If the combined amount of an organization's gross investment
• Travel expenses of such individual. income and other unrelated business income is $1,000 or more,
it must report the investment income and other unrelated
business income on Form 990-T.

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Nondiscrimination policy. A section 501(c)(7) organization Line 40d. Taxes Reimbursed by the Organization
isn’t exempt from income tax if any written policy statement, Enter the amount of tax on line 40c that was reimbursed by the
including the governing instrument and bylaws, allows organization. Any reimbursement of the excise tax liability of a
discrimination on the basis of race, color, or religion. disqualified person or organization manager will be treated as an
However, section 501(i) allows social clubs to retain their excess benefit unless:
exemption under section 501(c)(7) even though their 1. The organization treats the reimbursement as
membership is limited (in writing) to members of a particular compensation during the year the reimbursement is made;
religion if the social club: and
1. Is an auxiliary of a fraternal beneficiary society exempt 2. The total compensation to that person, including the
under section 501(c)(8); and reimbursement, is reasonable.
2. Limits its membership to the members of a particular
religion; or the membership limitation is: Line 40e. Tax on Prohibited Tax Shelter
a. A good-faith attempt to further the teachings or Transactions
principles of that religion, and Answer “Yes” if the organization was a party to a prohibited tax
shelter transaction as described in section 4965(e) at any time
b. Not intended to exclude individuals of a particular race during the organization's tax year. An organization that files Form
or color. 990-EZ (other than a section 527 political organization) and that
is a party to a prohibited tax shelter transaction must file Form
Line 40a. Section 501(c)(3) Organizations: 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited
Disclosure of Excise Taxes Imposed Under Tax Shelter Transaction, and may also have to file Form 4720
Section 4911, 4912, or 4955 and pay excise tax imposed by section 4965. For more
information, see the instructions for Forms 8886-T and 4720.
Section 501(c)(3) organizations must disclose any excise tax
imposed during the year under section 4911 (excess lobbying Line 41. List of States
expenditures); 4912 (disqualifying lobbying expenditures); or,
unless abated, 4955 (political expenditures). See sections 4962 List each state where the organization is filing a copy of this
and 6033(b). return in full or partial satisfaction of state filing requirements.

Line 40b. Section 501(c)(3), 501(c)(4), and Line 42a. Location of Books and Records
501(c)(29) Organizations: Disclosure of Section Provide the name of the person who possesses the
organization's books and records. The organization isn’t required
4958 Excess Benefit Transactions and Excise to provide the address or telephone number for the personal
Taxes residence of an individual. The organization's address and
Answer “Yes” if the organization became aware, prior to filing this phone number can be used instead, or the business address
return, that it engaged in an excess benefit transaction with a and telephone number of such individual.
disqualified person in the current tax year or in a prior year, and if
the transaction hasn’t been reported on any of the organization's Line 42b. Foreign Financial Accounts
prior Forms 990 or 990-EZ. Answer “Yes” if either item 1 or 2 below applies.
Sections 6033(b) and 6033(f) require section 501(c)(3) and 1. At any time during the calendar year ending with or within
501(c)(4) organizations to report the amount of taxes imposed the organization's tax year, the organization had an interest
under section 4958 (excess benefit transactions) involving the in, or signature or other authority over, a financial account in
organization, unless abated, as well as any other information the a foreign country (such as a bank account, securities
Secretary may require concerning those transactions. account, or other financial account); and
a. The combined value of the accounts was more than
If the organization answers “Yes,” then complete and attach $10,000 at any time during the calendar year; and
Schedule L (Form 990), Part I.
b. The accounts weren’t with a U.S. military banking facility
An excess benefit transaction can have serious operated by a U.S. financial institution.
TIP implications for the disqualified person that entered into
the transaction with the organization, any organization 2. The organization owns more than 50% of the stock in any
managers that knowingly approved of the transaction, and the corporation that would answer “Yes” to item 1 above.
organization itself. A section 501(c)(3), 501(c)(4), or 501(c)(29) If “Yes,” enter the name of the foreign country or countries.
organization that becomes aware that it may have engaged in an Continue on Schedule O (Form 990) if more space is needed.
excess benefit transaction should obtain competent advice
regarding section 4958, pursue correction of any excess benefit, If “Yes,” file FinCEN Form 114, Report of Foreign Bank and
and take other appropriate steps to protect its interests with Financial Accounts (FBAR), electronically with the Department
regard to such transaction and the potential impact it could have of the Treasury using FinCEN's BSA E-Filing System. Because
on the organization's continued exempt status. See Appendix E: FinCEN Form 114 isn’t a tax form, don’t file it with Form 990-EZ.
Section 4958 Excess Benefit Transactions, later, for a discussion See FINCEN.gov for more information.
of section 4958, and Schedule L (Form 990), Part I, about
reporting excess benefit transactions. Line 43. Section 4947(a)(1) Nonexempt
Charitable Trusts
Line 40c. Taxes Imposed on Organization A section 4947(a)(1) nonexempt charitable trust that has no
Managers or Disqualified Persons taxable income under subtitle A can use Form 990-EZ to meet its
section 6012 filing requirement by checking the box on line 43 (in
Enter the amount of taxes imposed on organization managers which case Form 1041 isn’t required). In such case, enter on
and/or disqualified persons under sections 4912, 4955, and line 43 the total of exempt-interest dividends received or accrued
4958, unless abated. (if reporting under the accrual method of accounting) during the
2023 Instructions for Form 990-EZ 23

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tax year. Such tax-exempt interest includes exempt-interest 2. For which a donor or donor advisor gives advice about
dividends received from a mutual fund or other regulated which individuals receive grants for travel, study, or other
investment company as well as tax-exempt interest received similar purposes if:
directly.
a. The donor’s or donor advisor's advisory privileges are
Section 4947(a)(1) nonexempt charitable trusts must performed exclusively by such person in the donor’s or
complete all sections of the Form 990-EZ and schedules that donor advisor's capacity as a committee member in
501(c)(3) organizations must complete. All references to a which all of the committee members are appointed by
section 501(c)(3) organization in the Form 990-EZ, schedules, the sponsoring organization;
and instructions include a section 4947(a)(1) trust (for instance, b. No combination of donors or donor advisors directly or
such a trust must complete Schedule A (Form 990)), unless indirectly controls the committee; and
expressly excepted.
Trust fund recovery penalty. If certain excise, income, c. All grants from the fund or account are awarded on an
social security, and Medicare taxes that must be collected or objective and nondiscriminatory basis following a
withheld aren’t collected or withheld, or these taxes aren’t paid to procedure approved in advance by the board of
the IRS, a trust fund recovery penalty may apply. The trust fund directors of the sponsoring organization. The procedure
recovery penalty may be imposed on all persons (including must be designed to ensure that all grants meet the
volunteers) who the IRS determines were responsible for requirements of section 4945(g)(1), (2), or (3); or
collecting, accounting for, and paying over these taxes, and who 3. That the Secretary exempts from being treated as a donor
acted willfully in not doing so. advised fund because either such fund or account is
This penalty doesn’t apply to volunteer unpaid members of advised by a committee not directly or indirectly controlled
any board of trustees or directors of a tax-exempt organization if by the donor or donor advisor or such fund benefits a single
these members are solely serving in an honorary capacity, don’t identified charitable purpose. For example, see Notice
participate in the day-to-day or financial activities of the 2006-109, 2006-51 I.R.B. 1121, which is modified by Rev.
organization, and don’t have actual knowledge of the failure to Proc. 2009-32, 2009-28 I.R.B.142; and Rev. Proc. 2009-32
collect, account for, and pay over these taxes. However, the is modified and superseded by Rev. Proc. 2011-33,
preceding sentence doesn’t apply if it results in no person being 2011-25 I.R.B. 887, which is modified and superseded by
liable for the penalty. Rev. Proc. 2018-32, 2018-23 I.R.B. 739; and any future
The penalty is equal to the unpaid trust fund tax. See Pub. 15 related guidance.
(Circular E) for more details, including the definition of A “donor advisor” is any person appointed or designated by a
responsible persons. donor to advise a sponsoring organization on the distribution or
investment of amounts held in the donor's donor advised fund or
Line 44a. Donor Advised Funds similar account.
A sponsoring organization of a donor advised fund must
Line 44b. Hospital Facilities
! file Form 990 rather than Form 990-EZ, regardless of the
CAUTION amount of its gross receipts or net assets. If the organization operated one or more hospital facilities during
A sponsoring organization is any of the following types of the tax year, it must complete and file Form 990 and Schedule H
organizations if it maintains one or more donor advised funds. (Form 990) and not Form 990-EZ.
A “hospital facility” is a facility that is required to be licensed,
1. A section 501(c)(3) public charity described in section registered, or similarly recognized by a state as a hospital. This
509(a)(1), (2), or (3). includes a hospital that is operated through a disregarded entity
2. A veterans' organization, organized in the United States or or joint venture treated as a partnership for federal tax purposes.
any of its territories, no part of the net earnings of which It doesn’t include hospitals that are located outside the United
inures to the benefit of any private shareholder or individual, States. It also doesn’t include hospitals that are operated by
that meets the requirements to receive deductible entities organized as separate legal entities from the
contributions under section 170(c)(3). organization that are treated as corporations for federal tax
purposes.
3. A domestic fraternal organization described in section
501(c)(8) or (10) that uses charitable contributions The definition of “hospital” for Schedule A (Form 990),
exclusively for charitable purposes. TIP Part I, is different from the definition of “hospital facility”
for Schedule H (Form 990). See the Glossary in the
4. A cemetery company described in section 501(c)(13). Form 990 instructions for the respective definitions.
A “donor advised fund” is a fund or account:
1. That is separately identified by reference to contributions of Lines 44c and 44d. Payments for Indoor Tanning
a donor or donors, Services
2. That is owned and controlled by a sponsoring organization, The organization should check “Yes” for line 44c if it received any
and payments during the year for indoor tanning services. “Indoor
tanning services” are services employing any electronic product
3. Over which the donor or donor advisor has or reasonably designed to incorporate one or more ultraviolet lamps and
expects to have advisory privileges in the distribution or intended for the irradiation of an individual by ultraviolet
investment of amounts held in the donor advised fund or radiation, with wavelengths in air between 200 and 400
account because of the donor's status as a donor. nanometers, to induce skin tanning.
A donor advised fund doesn’t include any fund or account: If an organization received a payment for services for indoor
tanning services during the year, it must collect from the recipient
1. That makes distributions only to a single identified of the services a tax equal to 10% of the amount paid for such
organization or governmental entity; or service, whether paid by insurance or otherwise, and remit such
tax quarterly to the IRS by filing Form 720, Quarterly Federal
Excise Tax Return. If the organization filed Form 720 during the

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year, it should check “Yes” to line 44d. If it answers “No” to Line 48. Schools
line 44d, it should explain in Schedule O (Form 990) why it didn’t Answer “Yes” and complete Schedule E (Form 990) if the
file Form 720. organization checked the box on Schedule A (Form 990), Part I,
line 2, indicating that it is a school.
Line 45a. Section 512(b)(13) Controlled Entity
Answer “Yes” if the organization had a controlled entity within the Line 49. Transfers to Exempt Non-Charitable
meaning of section 512(b)(13) during the tax year. A “controlled
Related Organizations
entity within the meaning of section 512(b)(13)” may be a stock
or nonstock corporation, association, partnership, LLC, or trust Answer “Yes” if the organization made any transfer to a related
of which the controlling organization owns more than 50% of: organization that is an exempt organization other than a 501(c)
• The stock of a corporation (measured by voting power or (3) organization, such as a related 501(c)(4) organization or a
value), related 527 political organization.
• The profits or capital interest in a partnership, or A transfer for this purpose is any transaction or arrangement
• The beneficial interest in a trust or other entity. in which the organization transferred something of value (cash,
other assets, services, use of property, etc.) to the exempt
For the definition of “control” in this context, see section non-charitable related organization, whether or not for adequate
512(b)(13)(D) and Regulations section 1.512(b)-1(l)(4) consideration. The organization can (but isn’t required to) explain
(substituting “more than 50%” for “at least 80%” in the the transfer in Schedule O (Form 990).
regulations, for purposes of this definition). For the definition of
“control of a nonprofit organization,” see the instructions for For purposes of Form 990-EZ, a related organization is an
line 49, later. organization (including a nonprofit organization, a stock
corporation, a partnership or LLC, a trust, and a governmental
Line 45b. Transactions With a Section 512(b) unit or other governmental entity) that is in one or more of the
following relationships to the filing organization at any time
(13) Controlled Entity during the tax year.
A controlling organization of a controlled entity under section Parent. An organization that controls the filing organization
512(b)(13) must file Form 990 and Schedule R (Form 990), (see definition of “control,” later).
Related Organizations and Unrelated Partnerships, rather than Subsidiary. An organization controlled by the filing
Form 990-EZ, if the controlling organization either: organization.
1. Received or accrued from the controlled entity any interest, Brother/Sister. An organization controlled by the same
annuities, royalties, or rent, regardless of amount, during the person or persons that control the filing organization. However, if
tax year; or the filing organization is a trust that has a bank or financial
institution trustee that is also the trustee of another trust, the
2. Engaged in another type of transaction (see the Instructions other trust isn’t a brother/sister related organization of the filing
for Schedule R (Form 990) for a description of transactions) organization on the ground of common control by the bank or
with the controlled entity, if the amounts involved during the financial institution trustee.
tax year for such type of transaction exceeded $50,000. Supporting/Supported. An organization that claims to be at
The organization should check “Yes” to line 45b only if any time during the tax year, or that is classified by the IRS at any
time during the tax year, as the following.
! transactions with the controlled entity are described in A supporting organization of the filing organization within the
CAUTION (1) or (2) above. That organization should file Form 990 •
and Schedule R (Form 990). If transactions with the controlled meaning of section 509(a)(3), if the filing organization is a
entity are not described in (1) or (2), the organization isn’t supported organization within the meaning of section 509(f)
precluded from filing Form 990-EZ because of those (3); or
transactions, and should check “No” to line 45b. • A supported organization, if the filing organization is a
supporting organization.
Line 46. Political Campaign Activities For purposes of determining whether an organization is
Answer “Yes” and complete the applicable parts on Schedule C related, control exists in the following situations.
(Form 990), Part I, if the organization participated or intervened Control of a nonprofit organization (or other organization
in (including the publishing of statements) any political campaign without owners or persons having beneficial interests,
on behalf of (or in opposition to) any candidate for public office, whether the organization is taxable or tax exempt). One or
directly or indirectly. See the Instructions for Schedule C (Form more persons (whether individuals or organizations) control a
990) for a discussion of political activity. nonprofit organization if they have the power to remove and
replace (or to appoint, elect, or approve or veto the appointment
Part VI. Section 501(c)(3) or election of, if such power includes a continuing power to
appoint, elect, or approve or veto the appointment or election of,
Organizations periodically or in the event of vacancies) a majority of the
All section 501(c)(3) organizations (including, for purposes of nonprofit organization’s directors or trustees, or a majority of
Form 990-EZ, section 4947(a)(1) nonexempt charitable trusts) members who elect a majority of the nonprofit organization’s
must complete Part VI. directors or trustees.
Such power can be exercised directly by a parent
Line 47. Lobbying Activities organization through one or more of the parent organization’s
Answer “Yes” and complete Schedule C (Form 990), Part II, if the officers, directors, trustees, or agents acting in their capacity as
organization engaged in lobbying activities or had a section officers, directors, trustees, or agents of the parent organization.
501(h) election in effect during the tax year. All section 501(c)(3) Also, a parent organization controls a subsidiary nonprofit
organizations that had a section 501(h) election in effect during organization if a majority of the subsidiary’s directors or trustees
the tax year must complete Schedule C (Form 990), Part II-A, are trustees, directors, officers, employees, or agents of the
regardless of whether they engaged in lobbying activities during parent.
the tax year. See the Instructions for Schedule C (Form 990) for Control of a stock corporation. One or more persons
a discussion of lobbying activities. (whether individuals or organizations) control a stock corporation
2023 Instructions for Form 990-EZ 25

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if they own more than 50% of the stock (by voting power or To determine whether Sam is to be listed as among the five
value) of the corporation. highest compensated employees, Sam's compensation in
Control of a partnership or LLC. One or more persons column (c) would be $82,000, the amount reportable in box 5 of
control a partnership if they own more than 50% of the profits or Form W-2 consisting of the $80,000 salary (including Sam’s
capital interests in the partnership (including an LLC treated as a contributions to the qualified plans) and the $2,000 bonus.
partnership or disregarded entity for federal tax purposes, Sam's compensation in column (d) would be $15,000, consisting
regardless of the designation under state law of the ownership of the organization's payments of $5,000 to the retirement plan
interests as stock, membership interests, or otherwise). A and $10,000 to the health plan. Sam wouldn’t report the $5,000
person also controls a partnership if the person is a managing in nontaxable family educational benefits in column (e) because
partner or managing member of a partnership or LLC that has it is excluded under the $10,000-per-item exception for column
three or fewer managing partners or managing members (e). Thus, Sam's total compensation of $97,000 wouldn’t place
(regardless of which partner or member has the most actual Sam among the five highest compensated employees over
control), or if the person is a general partner in a limited $100,000.
partnership that has three or fewer general partners (regardless
of which partner has the most actual control). For this purpose, a See Pub. 525 for more information.
“managing partner” is a partner designated as such under the
partnership agreement, or regularly engaged in the management Line 51. Five Highest Compensated
of the partnership even though not so designated. Independent Contractors Over $100,000
Control of a trust with beneficial interests. One or more Complete this table for the five highest compensated
persons control a trust if they own more than 50% of the independent contractors that received more than $100,000 in
beneficial interests in the trust. A person’s beneficial interest in a compensation for services, whether professional services or
trust shall be determined in proportion to that person’s actuarial other services, from the organization. On line 51d, enter the
interest in the trust as of the end of the tax year. number of other independent contractors with annual
compensation over $100,000 that aren’t individually listed.
Control can be indirect. For example, if the filing organization
controls Entity A, which in turn controls Entity B, the filing Independent contractors include organizations as well as
organization will be treated as controlling Entity B. To determine individuals and can include professional fundraisers, law firms,
indirect control through constructive ownership of a corporation, accounting firms, publishing companies, management
rules under section 318 apply. Similar principles apply for companies, and investment management companies. Do not
purposes of determining constructive ownership of another entity report public utilities or insurance providers as independent
(a partnership or trust). If an entity X controls an entity treated as contractors. See Pub. 1779, Independent Contractor or
a partnership by being one of three or fewer partners or Employee, and Pub. 15-A, Employer's Supplemental Tax Guide,
members, then an organization that controls X also controls the for distinguishing employees from independent contractors.
partnership. The organization must use the calendar year ending with or
See Regulations sections 301.7701-2, -3, and -4 for more within its tax year in determining its five highest compensated
information on classification of corporations, partnerships, independent contractors and reporting their compensation in
disregarded entities, and trusts. such year on line 51.
Column (c)—Compensation. Enter the amount of
Line 50. Five Highest Compensated Employees compensation the organization paid, whether reported in box 1
Over $100,000 of Form 1099-NEC and/or box 6 of Form 1099-MISC or paid
Complete this table for the five employees (other than officers, under the parties’ agreement or applicable state law, for the
directors, trustees, and key employees as defined in the Part IV calendar year ending with or within the organization’s tax year.
instructions, earlier) with the highest annual compensation over Otherwise, report the amount paid under the parties' agreement
$100,000. On line 50f, enter the number of other employees or applicable state law.
(other than officers, directors, trustees, and key employees) with Forms 1099-NEC and 1099-MISC aren’t always required
annual compensation over $100,000 who aren’t individually TIP to be issued for payments to an independent contractor.
listed.
A fiscal-year organization must use the calendar year ending Compensation includes fees and similar payments to
within its tax year to determine its five highest compensated independent contractors but not reimbursement of expenses.
employees over $100,000, and to report the compensation. However, for this purpose, the organization must report the gross
Combine the compensation includible in Part VI, columns (c), payment to the independent contractor that includes expenses
(d), and (e), in determining whether compensation exceeds and fees if the expenses aren’t separately reported to the
$100,000 for the calendar year. organization.

See the Part IV instructions, earlier, for more information on Signature Block
compensation reporting and for completing table columns (a) The return must be signed by the current president, vice
through (e) of line 50, and for information on the president, treasurer, assistant treasurer, chief accounting officer,
$10,000-per-item exception for column (e). or other corporate officer (such as tax officer) who is authorized
Example. Sam isn’t a key employee. The organization uses to sign as of the date this return is filed. A receiver, trustee, or
a calendar tax year. During the year, Sam received a salary of assignee must sign any return any one of them file for a
$80,000 and a $2,000 bonus. Sam contributed $5,000 of the corporation or association. See Regulations section 1.6012-3(b)
salary on a pre-tax basis to a qualified defined-contribution (4). For a trust, the authorized trustee(s) must sign.
retirement plan, and received a matching employer contribution
of $5,000 from the organization. Sam contributed another $5,000 Paid Preparer
of the salary on a pre-tax basis to a qualified health plan. Sam Generally, anyone who is paid to prepare the return must sign
received from the employer nontaxable health benefits for self the return, list the preparer taxpayer identification number
and family of $10,000, and nontaxable family educational (PTIN), and fill in the other blanks in the Paid Preparer Use Only
benefits of $5,000. area. An employee of the filing organization isn’t a paid preparer.

26 2023 Instructions for Form 990-EZ

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The paid preparer must:
• Sign the return in the space provided for the preparer's          Appendix of Special Instructions to 
  signature;
• Enter the preparer information (including the preparer’s PTIN     Form 990-EZ Contents
  and the preparer firm’s EIN, if applicable); and
• Give a copy of the return to the organization.
                                                                    A Exempt Organizations Reference Chart
Any paid preparer can apply for and obtain a PTIN online at         B How To Determine Whether an Organization's Gross 
IRS.gov/PTIN or by filing Form W-12, IRS Paid Preparer Tax 
Identification Number (PTIN) Application and Renewal.                 Receipts Are Normally $50,000 (or $5,000) or Less
                                                                    C Special Gross Receipts Tests for Determining 
        Enter the paid preparer’s PTIN, not the social security 
                                                                      Exempt Status of Section 501(c)(7) and Section 
CAUTION block. The IRS won’t redact the paid preparer’s SSN if 
!       number (SSN), in the “PTIN” box in the paid preparer’s        501(c)(15) Organizations
such SSN is entered on the paid preparer’s block. Because Form      D Public Inspection of Returns
990-EZ is a publicly disclosable document, any information          E Section 4958 Excess Benefit Transactions
entered in this block will be publicly disclosed (see Appendix D).
                                                                    F Forms and Publications To File or Use 
Note. A paid preparer may sign original or amended returns by       G Use of Form 990 or 990-EZ To Satisfy State 
rubber stamp, mechanical device, or computer software                 Reporting Requirements
program. Also, facsimile signatures are authorized.
                                                                    H Contributions
Paid Preparer Authorization
On the last line of Form 990-EZ, check “Yes” if the IRS can 
contact the paid preparer who signed the return to discuss the 
return. This authorization applies only to the individual whose 
signature appears in the Paid Preparer Use Only section of Form 
990-EZ. It doesn’t apply to the firm, if any, shown in that section.
By checking this box “Yes,” the organization is authorizing the 
IRS to contact the paid preparer to answer any questions that 
may arise during the processing of the return. The organization is 
also authorizing the paid preparer to:
• Give the IRS any information that is missing from the return;
• Call the IRS for information about the processing of the 
  return; and
• Respond to certain IRS notices about math errors, offsets, 
  and return preparation.
The organization isn’t authorizing the paid preparer to bind 
the organization to anything or otherwise represent the 
organization before the IRS.
The authorization will automatically end no later than the due 
date (excluding extensions) for filing the organization's 2024 
Form 990-EZ. If the organization wants to expand the paid 
preparer's authorization or revoke the authorization before it 
ends, see Pub. 947, Practice Before the IRS and Power of 
Attorney.
Check “No” if the IRS is to contact the organization at the 
address or telephone number listed in the heading, rather than 
the paid preparer.

2023 Instructions for Form 990-EZ                                                                                        27

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Appendix A: Exempt Organizations Reference                             Type of Organization          I.R.C. Section
Chart                                                          State-Sponsored Organizations         501(c)(26)
                                                               Providing Health Coverage for 
EO Reference Chart                                             High-Risk Individuals
                                                               State-Sponsored Workmen's             501(c)(27)
To determine how the Instructions for Form 990-EZ apply to the Compensation and Insurance and 
                                                               Reinsurance Organizations
organization, an organization must know the Code section under 
which the organization is exempt.                              National Railroad Retirement          501(c)(28)
      Type of Organization             I.R.C. Section          Investment Trust 
Corporations Organized Under Act of    501(c)(1)               Qualified Nonprofit Health Insurance  501(c)(29)
Congress                                                       Issuers
Title Holding Corporations             501(c)(2)               Religious and Apostolic Associations          501(d)
Charitable, Religious, Educational,    501(c)(3)               Cooperative Hospital Service                  501(e)
Scientific, etc., Organizations                                Organizations
Civic Leagues and Social Welfare       501(c)(4)               Cooperative Service Organizations of          501(f)
Organizations                                                  Operating Educational Organizations
Labor, Agricultural, and Horticultural 501(c)(5)               Amateur Sports Organizations                  501(j)
Organizations                                                  Childcare Organizations                       501(k)
Business Leagues, etc.                 501(c)(6)               Charitable Risk Pools                         501(n)
Social and Recreation Clubs            501(c)(7)               Political Organizations                       527
Fraternal Beneficiary and Domestic     501(c)(8) and (c)(10)
Fraternal Societies and Associations                           Appendix B: How To Determine Whether an 
Voluntary Employees' Beneficiary       501(c)(9)               Organization's Gross Receipts Are Normally 
Associations
                                                               $50,000 (or $5,000) or Less
Teachers' Retirement Fund              501(c)(11)              To figure whether an organization has to file Form 990-EZ (or 
Associations                                                   Form 990), apply the $50,000 (or $5,000) gross receipts test 
Benevolent Life Insurance              501(c)(12)              (below) using the following definition of gross receipts and 
Associations, Mutual Ditch or                                  information in Figuring Gross Receipts, later.
Irrigation Companies, Mutual or 
Cooperative Telephone Companies, 
etc.                                                           Gross Receipts
Cemetery Companies                     501(c)(13)              Gross receipts are the total amounts the organization received 
State-Chartered Credit Unions,         501(c)(14)              from all sources during its annual tax year (including short 
Mutual Reserve Funds, etc.                                     years), without subtracting any costs or expenses.
Insurance Companies or Associations    501(c)(15)                      Do not use the definition of gross receipts described in 
Other Than Life                                                !       Appendix C to figure gross receipts for this purpose. The 
Cooperative Organizations To           501(c)(16)              CAUTION Appendix C tests are limited to determining the 
Finance Crop Operations                                        tax-exempt status of section 501(c)(7) and 501(c)(15) 
Supplemental Unemployment Benefit      501(c)(17)              organizations.
Trusts
                                                               Gross receipts when acting as an agent.       If a local chapter of 
Employee-Funded Pension Trusts         501(c)(18)              a section 501(c)(8) fraternal organization collects insurance 
(created before June 25, 1959)                                 premiums for its parent lodge and merely sends those premiums 
Organizations of Past or Present       501(c)(19) and (c)(23)  to the parent without asserting any right to use the funds or 
Members of the Armed Forces                                    otherwise deriving any benefit from them, the local chapter 
Black Lung Benefit Trusts              501(c)(21)              doesn’t include the premiums in its gross receipts. The parent 
                                                               lodge reports them instead. The same treatment applies in other 
Withdrawal Liability Payment Funds     501(c)(22)              situations in which one organization collects funds merely as an 
Trusts Described in Section 4049 of    501(c)(24)              agent for another.
the Employer Retirement Income 
Security Act
                                                               Figuring Gross Receipts
Title Holding Corporations or Trusts   501(c)(25)
                                                               Figure gross receipts for Forms 990 and 990-EZ as follows.
                                                               Form 990.   Gross receipts are the sum of lines 6b (both 
                                                               columns), 7b (both columns), 8b, 9b, 10b, and 12 (column A) of 
                                                               Form 990, Part VIII.
                                                               Form 990-EZ.     Gross receipts are the sum of lines 5b, 6c, 7b, 
                                                               and 9 of Form 990-EZ, Part I.
                                                               Example.       Organization Elm reported $50,000 as total 
                                                               revenue on line 9 of its Form 990-EZ. Elm added back the costs 
                                                               and expenses it had deducted on lines 5b ($2,000), 6c ($1,500), 

28                                                                                           2023 Instructions for Form 990-EZ

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and 7b ($500) to its total revenue of $50,000 and determined • Dues;
that its gross receipts for the tax year were $54,000. • Assessments; and
• Investment income (such as dividends, rents, and similar
$50,000 Gross Receipts Test receipts), and normal recurring capital gains on investments.
Gross receipts for this purpose don’t include:
To determine whether an organization's gross receipts are Capital contributions (see Regulations section 1.118-1),
normally $50,000 or less, apply the following test. An •
organization's gross receipts are considered normally to be • Initiation fees, or
$50,000 or less if the organization is: • Unusual amounts of income (such as the sale of the
clubhouse).
1. Up to a year old and has received, or donors have pledged College fraternities or sororities or other organizations
to give, $75,000 or less during its first tax year; ! that charge membership initiation fees, but not annual
2. Between 1 and 3 years old and averaged $60,000 or less in CAUTION dues, must include initiation fees in their gross receipts.
gross receipts during each of its first 2 tax years; or
3. Three years old or more and averaged $50,000 or less in Section 501(c)(15)
gross receipts for the immediately preceding 3 tax years
(including the year for which the return would be filed). If any section 501(c)(15) insurance company (other than life
insurance) meets both parts of the following test, then the
If the organization's gross receipts are normally $50,000 or company can file Form 990 (or Form 990-EZ, if applicable).
less, it must submit Form 990-N if it chooses not to file Form 990
or 990-EZ. In general, organizations excepted from filing Form 1. The company's gross receipts must be equal to or less than
990 or 990-EZ because of low gross receipts must submit Form $600,000.
990-N. See the filing exceptions described in General 2. The company's premiums must be more than 50% of its
Instructions B, earlier. gross receipts.
$5,000 Gross Receipts Test If the company didn’t meet this test and the company is a
mutual insurance company, then it must meet the Alternate test
To determine whether an organization's gross receipts are to qualify to file Form 990 (or Form 990-EZ, if applicable).
normally $5,000 or less, apply the following test. An Insurance companies that don’t qualify as tax exempt must file
organization's gross receipts are considered normally to be Form 1120-PC, U.S. Property and Casualty Insurance Company
$5,000 or less if the organization is: Income Tax Return; or Form 1120, U.S. Corporation Income Tax
Return, as taxable entities for the year. See Notice 2006-42,
1. Up to a year old and has received, or donors have pledged 2006-19 I.R.B. 878, available at IRS.gov/irb/2006-19_IRB/
to give, $7,500 or less during its first tax year; ar08.html.
2. Between 1 and 3 years old and averaged $6,000 or less in Alternate test. If any section 501(c)(15) insurance company
gross receipts during each of its first 2 tax years; or (other than life insurance) is a mutual insurance company and it
didn’t meet the above test, then the company must meet both
3. Three years old or more and averaged $5,000 or less in parts of the following alternate test.
gross receipts for the immediately preceding 3 tax years
(including the year for which the return would be filed). 1. The company's gross receipts must be equal to or less than
$150,000.
Appendix C: Special Gross Receipts Tests for 2. The company's premiums must be more than 35% of its
Determining Exempt Status of Section 501(c)(7) gross receipts.
and Section 501(c)(15) Organizations If the company doesn’t meet either test, then it must file Form
Section 501(c)(7) organizations (social clubs) and 501(c)(15) 1120 or 1120-PC (if the company isn’t entitled to insurance
organizations (insurance companies) apply the same gross reserves) instead of Form 990 or 990-EZ.
receipts test as other organizations to determine whether they
must file Form 990 or 990-EZ. However, section 501(c)(7) and The alternate test doesn’t apply if any employee of the
section 501(c)(15) organizations are also subject to separate ! mutual insurance company or a member of the
gross receipts tests to determine if they qualify as tax exempt for CAUTION employee's family is an employee of another company
the tax year. The following tests use a special definition of gross that is exempt under section 501(c)(15) (or would be exempt if
receipts for purposes of determining whether these this provision didn’t apply).
organizations are exempt for a particular tax year. Gross receipts. To determine whether a section 501(c)(15)
organization satisfies either of the above tests described in
Section 501(c)(7) Appendix C, figure gross receipts by adding:
1. Premiums (including deposits and assessments) without
A section 501(c)(7) organization can receive up to 35% of its reduction for return premiums or premiums paid for
gross receipts, including investment income, from sources reinsurance;
outside its membership and remain tax exempt. Part of the 35%
(up to 15% of gross receipts) can be from public use of a social 2. Gross investment income of a non-life insurance company
club's facilities. (as described in section 834(b)); and
3. Other items that are included in the filer's gross income
“Gross receipts,” for purposes of determining the tax-exempt under subchapter B, chapter 1, subtitle A, of the Code.
status of section 501(c)(7) organizations, are the club's income
from its usual activities and include: This definition doesn’t, however, include contributions to
• Charges; capital. For more information, see Notice 2006-42.
• Admissions;
• Membership fees;
2023 Instructions for Form 990-EZ 29

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Premiums. Premiums consist of all amounts received as a                A return, report, notice, or exemption application can be 
result of entering into an insurance contract. They are reported    inspected at an IRS office free of charge. Copies of these items 
on Form 990, Part VIII, line 2, or on Form 990-EZ, Part I, line 2.  can also be obtained through the organization as discussed in 
Anti-abuse rule.     The anti-abuse rule, found in section 501(c)   the following section.
(15)(C), explains how gross receipts (including premiums) from 
all members of a controlled group are aggregated in figuring the    Note. The publicly available data on electronically filed Forms 
tests described earlier.                                            990 is now available in a machine-readable format through 
                                                                    Amazon Web Services (AWS). The publicly available data 
Appendix D: Public Inspection of Returns                            doesn't include donor information or other personally identifiable 
Some members of the public rely on Form 990 or 990-EZ as the        information.
primary or sole source of information about a particular 
organization. How the public perceives an organization in such      Through the Organization
cases may be determined by the information presented on its 
returns.                                                            Public inspection and distribution of certain returns of un-
                                                                    related business income. Section 501(c)(3) organizations that 
An organization's completed Form 990 or 990-EZ is available         are required to file Form 990-T after August 17, 2006, must make 
for public inspection as required by section 6104. Schedule B       Form 990-T available for public inspection under section 6104(d)
(Form 990) is open for public inspection for section 527            (1)(A)(ii).
organizations filing Form 990 or 990-EZ, and for organizations      Public inspection and distribution of returns and reports 
filing Form 990-PF. For other organizations that file Form 990 or   for a political organization.  Section 527 political 
990-EZ, the names and addresses of contributors listed on           organizations required to file Form 990 or 990-EZ must, in 
Schedule B (Form 990) aren’t required to be made available for      general, make their Form 8871, Political Organization Notice of 
public inspection. The instructions for Schedule B (Form 990)       Section 527 Status; Form 8872, Political Organization Report of 
describe which filers for Form 990-EZ are not required to provide   Contributions and Expenditures; Form 990; or Form 990-EZ 
contributor names and addresses. All other information reported     available for public inspection in the same manner as annual 
on Schedule B (Form 990), including the amount of                   information returns of section 501(c) organizations. See Public 
contributions, the description of noncash contributions, and any    inspection and distribution of applications for tax exemption and 
other information, is required to be made available for public      annual information returns of tax-exempt organizations next. 
inspection unless it clearly identifies the contributor. Form 990-T Generally, Forms 8871 and 8872 are available for inspection and 
filed after August 17, 2006, by a section 501(c)(3) organization to printing in the Charities & Nonprofits section of the IRS website 
report any unrelated business income is also available for public   at IRS.gov/Charities-&-Non-Profits.
inspection and disclosure.
                                                                          A section 527 political organization (and an organization 
Note. Any annual return required to be filed electronically under   TIP   filing Form 990-PF) must disclose their Schedule B 
section 6033(n) will be made available by the Secretary to the            (Form 990). See the Instructions for Schedule B (Form 
public as soon as practicable in a machine-readable format.         990). The penalties discussed in General Instructions G also 
                                                                    apply to section 527 political organizations (Rev. Rul. 2003-49, 
                                                                    2003-20 I.R.B. 903).
Through the IRS
                                                                    Public inspection and distribution of applications for tax 
Use Form 4506-A to request a copy of an exempt or political         exemption and annual information returns of tax-exempt 
organization's return, report, notice, or exemption application.    organizations.  Under Regulations sections 301.6104(d)-1 
                                                                    through 3, a tax-exempt organization must:
The IRS can provide electronic copies of exempt organization        •  Make its application for recognition of exemption and its 
returns. Requesters can order the complete set (for example, all       annual information returns available for public inspection 
Forms 990 and 990-EZ or all Forms 990-PF filed for a year) or a        without charge at its principal, regional, and district offices 
partial set by state or by month. Complete information, including      during regular business hours;
the cost, is available on the IRS website. Search Copies of EO      •  Make each annual information return available for a period of 
Returns Available at IRS.gov/Charities-Non-Profits/Copies-of-          3 years beginning on the date the return is required to be 
EO-Returns-Available.                                                  filed (determined with regard to any extension of time for 
                                                                       filing) or is actually filed, whichever is later; and
The IRS generally can’t disclose portions of an exemption           •  Provide a copy without charge (for Form 990-T, this 
application relating to trade secrets, etc. The IRS can, however,      requirement applies only to Forms 990-T filed after August 
disclose the names and addresses of contributors of section 527        17, 2006), other than a reasonable fee for reproduction and 
organizations filing Form 990 or 990-EZ and for organizations          actual postage costs, of all or any part of any application or 
that file Form 990-PF. For other organizations that file Form 990      return required to be made available for public inspection to 
or 990-EZ, the names and addresses of contributors aren’t              any individual who makes a request for such copy in person 
required to be made available for public inspection. See the           or in writing (except as provided in Regulations sections 
Instructions for Schedule B (Form 990) for more information            301.6104(d)-2 and (d)-3).
about the disclosure of that schedule.
                                                                    Definitions
Form 990-T must be made available for public inspection by 
both the IRS and section 501(c)(3) organizations under Notice       Tax-exempt organization is any organization that is described 
2008-49, 2008-20 I.R.B. 979.                                        in section 501(c) or (d) and is exempt from taxation under 
                                                                    section 501(a). The term “tax-exempt organization” also includes 
A section 527 organization's Form 990 or 990-EZ can only be         any section 4947(a)(1) nonexempt charitable trust or nonexempt 
requested for tax years beginning after June 30, 2000.              private foundation that is subject to the reporting requirements of 
                                                                    section 6033.
A private foundation's Form 990-PF can only be requested for 
tax years beginning after March 13, 2000.

30                                                                                         2023 Instructions for Form 990-EZ

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Application for tax exemption includes:                             Special Rules Relating to Public Inspection
• Any prescribed application form (such as Form 1023, 
  1023-EZ, 1024, or 1024-A),                                        Permissible conditions on public inspection.       A 
• All documents and statements the IRS requires an applicant        tax-exempt organization:
  to file with the form,                                            •     Can have an employee present in the room during an 
• Any statement or other supporting document submitted in                 inspection;
  support of the application, and                                   •     Must allow the individual conducting the inspection to take 
• Any letter or other document issued by the IRS concerning               notes freely during the inspection; and
  the application.                                                  •     Must allow the individual to photocopy the document at no 
                                                                          charge, if the individual provides photocopying equipment at 
Application for tax exemption does not include:                           the place of inspection.
• Any application for tax exemption filed before July 15, 1987,     Organizations that don’t maintain permanent offices.             A 
  unless the organization filing the application had a copy of      tax-exempt organization with no permanent office:
  the application on July 15, 1987;                                 •     Must make its application for tax exemption and its annual 
• In the case of a tax-exempt organization other than a private           information returns available for inspection at a reasonable 
  foundation, the name and address of any contributor to the              location of its choice;
  organization; or                                                  •     Must permit public inspection within a reasonable amount of 
• Any material that isn’t available for public inspection under           time after receiving a request for inspection (normally not 
  section 6104.                                                           more than 2 weeks) and at a reasonable time of day;
       If there is no prescribed application form, see              •     Can mail, within 2 weeks of receiving the request, a copy of 
                                                                          its application for tax exemption and annual information 
!      Regulations section 301.6104(d)-1(b)(3)(ii).                       returns to the requester instead of allowing an inspection; 
CAUTION
                                                                          and
Annual information return includes:                                 •     Can charge the requester for copying and actual postage 
• An exact copy of the Form 990 or 990-EZ filed by a                      costs only if the requester consents to the charge.
  tax-exempt organization as required by section 6033,              An organization that has a permanent office, but has no office 
• Any amended return the organization files with the IRS after      hours, or very limited hours during certain times of the year, must 
  the date the original return is filed (both the original and      make its documents available during those periods when office 
  amended return are subject to the public inspection               hours are limited, or not available, as though it were an 
  requirements), and                                                organization without a permanent office.
• An exact copy of Form 990-T if one is filed by a 501(c)(3) 
  organization.                                                     Special Rules Relating to Copies
The copy must include all information furnished to the IRS on       Time and place for providing copies in response to 
Form 990, 990-EZ, or 990-T, as well as all schedules,               requests made in person.      A tax-exempt organization must:
attachments, and supporting documents, except for the name          •     Provide copies of required documents under section 
and address of any contributor to the organization. See the               6104(d) in response to a request made in person at its 
Instructions for Schedule B (Form 990). However, schedules,               principal, regional, and district offices during regular 
attachments, and supporting documents filed with Form 990-T               business hours; and
that don’t relate to the imposition of unrelated business income    •     Provide such copies to a requester on the day the request is 
tax aren’t required to be made available for public inspection and        made, except for unusual circumstances (see next).
copying. See Notice 2008-49.                                        Unusual circumstances.        In the case of an in-person 
Annual returns more than 3 years old.           An annual           request, where unusual circumstances exist so that fulfilling the 
information return doesn’t include any return after the expiration  request on the same business day causes an unreasonable 
of 3 years from the date the return is required to be filed         burden to the tax-exempt organization, the organization must 
(including any extension of time that has been granted for filing   provide the copies no later than the next business day following 
such return) or is actually filed, whichever is later.              the day that the unusual circumstances cease to exist, or the fifth 
If an organization files an amended return, however, the            business day after the date of the request, whichever occurs 
amended return must be made available for a period of 3 years       first.
beginning on the date it is filed with the IRS.                     Unusual circumstances include:
Local or subordinate organizations. For rules relating to           •     Requests received that exceed the organization's daily 
annual information returns of local or subordinate organizations,         capacity to make copies;
see Regulations section 301.6104(d)-1(f)(2).                        •     Requests received shortly before the end of regular 
Regional or district offices. A regional or district office is            business hours that require an extensive amount of copying; 
any office of a tax-exempt organization, other than its principal         or
office, that has paid employees, whether part time or full time,    •     Requests received on a day when the organization's 
whose aggregate number of paid hours a week are normally at               managerial staff capable of fulfilling the request is 
least 120.                                                                conducting special duties, such as student registration or 
A site isn’t considered a regional or district office, however, if:       attending an off-site meeting or convention, rather than its 
• The only services provided at the site further exempt                   regular administrative duties.
  purposes (such as day care, health care, or scientific or         Agents for providing copies.        For rules relating to use of 
  medical research); and                                            agents to provide copies, see Regulations sections 
• The site doesn’t serve as an office for management staff,         301.6104(d)-1(d)(1)(iii) and 1(d)(2)(ii)(C).
  other than managers who are involved solely in managing           Request for copies in writing.      A tax-exempt organization 
  the exempt function activities at the site.                       must honor a written request for a copy of documents (or the 
                                                                    requested part) required under section 6104(d) if the request:
                                                                    1. Is addressed to a principal, regional, or district office of the 
                                                                          organization, and delivered by mail, electronic mail, 

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   facsimile, or a private delivery service, as defined in section             providing copies of its application for tax exemption and annual 
   7502(f); and                                                                information returns.
2. Sets forth the address to which the copy of the documents                   A regional or district office isn’t required, however, to make its 
   should be sent.                                                             annual information return available for inspection or to provide 
                                                                               copies until 30 days after the date the return is required to be 
Time and Manner of Fulfilling Written Requests                                 filed (including any extension of time that is granted for filing 
                                                                               such return) or is actually filed, whichever is later.
IF the organization...          THEN the organization...
receives a written request for a  must mail the copy of the requested          Documents Provided by Local and Subordinate 
copy                            documents (or the requested parts) within 30 
                                days from the date it receives the request.    Organizations
mails the copy of the           is deemed to have provided the copy on the     Applications for tax exemption.      Except as otherwise 
requested document              postmark date or private delivery mark (if     provided, a tax-exempt organization that didn’t file its own 
                                sent by certified or registered mail, the date application for tax exemption (because it is a local or subordinate 
                                of registration or the date of the postmark on organization covered by a group exemption letter) must, upon 
                                the sender's receipt).                         request, make available for public inspection, or provide copies 
requires payment in advance     is required to provide the copies within 30    of, the application submitted to the IRS by the central or parent 
                                days from the date it receives payment.        organization to obtain the group exemption letter and those 
                                                                               documents that were submitted by the central or parent 
receives a request or payment  is deemed to have received it 7 days after the  organization to include the local or subordinate organization in 
by mail                         date of the postmark, absent evidence to the   the group exemption letter.
                                contrary.
                                                                               However, if the central or parent organization submits to the 
receives a request transmitted  is deemed to have received it the day the      IRS a list or directory of local or subordinate organizations 
by electronic mail or facsimile request is transmitted successfully.
                                                                               covered by the group exemption letter, the local or subordinate 
receives a written request      must notify the requester of the prepayment    organization is required to provide only the application for the 
without payment or with an      policy and the amount due within 7 days from   group exemption ruling and the pages of the list or directory that 
insufficient payment, when      the date of the request's receipt.             specifically refer to it. The local or subordinate organization must 
payment in advance is required                                                 permit public inspection, or comply with a request for copies 
receives consent from an        can provide a copy of the requested            made in person, within a reasonable amount of time (normally 
individual making a request     document exclusively by electronic mail (the   not more than 2 weeks) after receiving a request made in person 
                                material is provided on the date the           for public inspection or copies and at a reasonable time of day. 
                                organization successfully transmits the        See Regulations section 301.6104(d)-1(f) for further information.
                                electronic mail).
                                                                               Annual information returns.  A local or subordinate 
Request for a copy of parts of a document.              A tax-exempt           organization that doesn’t file its own annual information return 
organization must fulfill a request for a copy of the organization's           (because it is affiliated with a central or parent organization that 
entire application for tax exemption or annual information return              files a group return) must, upon request, make available for 
or any specific part of its application or return. A request for a             public inspection, or provide copies of, the group returns filed by 
copy of less than the entire application or less than the entire               the central or parent organization.
return must specifically identify the requested part or schedule.              However, if the group return includes separate schedules for 
Fees for copies.       A tax-exempt organization can charge a                  each local or subordinate organization included in the group 
reasonable fee for providing copies. Before the organization                   return, the local or subordinate organization receiving the 
provides the documents, it can require that the individual                     request can omit any schedules relating only to other 
requesting copies of the documents pay the fee. If the                         organizations included in the group return.
organization has provided an individual making a request with                  The local or subordinate organization must permit public 
notice of the fee, and the individual doesn’t pay the fee within 30            inspection, or comply with a request for copies made in person, 
days, or if the individual pays the fee by check and the check                 within a reasonable amount of time (normally not more than 2 
doesn’t clear upon deposit, the organization can disregard the                 weeks) after receiving a request made in person for public 
request.                                                                       inspection or copies and at a reasonable time of day.
Form of payment—(A) Request made in person.                          If a      In a case where the requester seeks inspection, the local or 
tax-exempt organization charges a fee for copying, it must                     subordinate organization can mail a copy of the applicable 
accept payment by cash and money order for requests made in                    documents to the requester within the same time period instead 
person. The organization can accept other forms of payment,                    of allowing an inspection. In such a case, the organization can 
such as credit cards and personal checks.                                      charge the requester for copying and actual postage costs only if 
(B) Request made in writing.             If a tax-exempt organization          the requester consents to the charge.
charges a fee for copying and postage, it must accept payment 
by certified check, money order, and either personal check or                  If the local or subordinate organization receives a written 
credit card for requests made in writing. The organization can                 request for a copy of its annual information return, it must fulfill 
accept other forms of payment.                                                 the request by providing a copy of the group return in the time 
                                                                               and manner specified in Request for copies in writing, earlier.
Avoidance of unexpected fees.            Where a tax-exempt 
organization doesn’t require prepayment and a requester doesn’t                The requester has the option of requesting from the central or 
enclose payment with a request, an organization must receive                   parent organization, at its principal office, inspection or copies of 
consent from a requester before providing copies for which the                 group returns filed by the central or parent organization. The 
fee charged for copying and postage exceeds $20.                               central or parent organization must fulfill such requests in the 
Documents to be provided by regional and district                              time and manner specified in Special Rules Relating to Public 
offices. Except as otherwise provided, a regional or district                  Inspection and Special Rules Relating to Copies, earlier.
office of a tax-exempt organization must satisfy the same rules                Failure to comply.  Any person who doesn’t comply with the 
as the principal office about allowing public inspection and                   public inspection requirements will be assessed a penalty of $20 
                                                                               for each day that inspection wasn’t permitted, up to a maximum 

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of $12,000 for each return. The penalties for failure to comply     Tax-Exempt Organization Subject to Harassment 
with the public inspection requirements for applications are the    Campaign
same as those for annual returns, except that the $12,000 
limitation doesn’t apply (sections 6652(c)(1)(C) and (D)). Any 
person who willfully fails to comply with the public inspection     If the Office of Associate Chief Counsel (Employee Benefits, 
requirements for annual returns or exemption applications will be   Exempt Organizations, and Employment Taxes) (EEE) 
subject to an additional penalty of $5,000 (section 6685).          determines that the organization is being harassed, a tax-exempt 
                                                                    organization isn’t required to comply with any request for copies 
                                                                    that it reasonably believes is part of a harassment campaign.
Making Applications and Returns Widely Available
                                                                     Whether a group of requests constitutes a harassment 
A tax-exempt organization isn’t required to comply with a request   campaign depends on the relevant facts and circumstances, 
for a copy of its application for tax exemption or an annual        such as:
information return if the organization has made the requested       • A sudden increase in requests,
document widely available (see below).                              • An extraordinary number of requests by form letters or 
                                                                      similarly worded correspondence,
An organization that makes its application for tax exemption          Hostile requests,
and/or annual information return widely available must              •
nevertheless make the document available for public inspection      • Evidence showing bad faith or deterrence of the 
                                                                      organization's exempt purpose,
as required under Regulations section 301.6104(d)-1(a).               Prior provision of the requested documents to the purported 
                                                                    •
A tax-exempt organization makes its application for tax               harassing group, and
exemption and/or an annual information return widely available if   • A demonstration that the organization routinely provides 
the organization complies with the Internet posting requirements      copies of its documents upon request.
and the notice requirements given next.
Internet posting. A tax-exempt organization can make its             A tax-exempt organization can disregard any request for 
application for tax exemption and/or an annual information return   copies of all or part of any document beyond the first two 
widely available by posting the document on a web page that the     received within any 30-day period or the first four received within 
tax-exempt organization establishes and maintains or by having      any 1-year period from the same individual or the same address, 
the document posted, as part of a database of similar               regardless of whether the Office of Associate Chief Counsel 
documents of other tax-exempt organizations, on a web page          (EEE) has determined that the organization is subject to a 
established and maintained by another entity. The document will     harassment campaign.
be considered widely available only if:
• The web page through which it is available clearly informs         A tax-exempt organization can apply for a determination that 
  readers that the document is available and provides               it is the subject of a harassment campaign and that compliance 
  instructions for downloading it;                                  with requests that are part of the campaign wouldn’t be in the 
• The document is posted in a format that, when accessed,           public interest by submitting a signed application to the Office of 
  downloaded, viewed, and printed in hard copy, exactly             Associate Chief Counsel (EEE). See Rev. Proc. 2023-1, 2023-1 
  reproduces the image of the application for tax exemption or      I.R.B. 1, available at IRS.gov/irb/2023-01_IRB.
  annual information return as it was originally filed with the 
  IRS, except for any information permitted by statute to be         In addition, the organization can suspend compliance with 
  withheld from public disclosure; and                              any request it reasonably believes to be part of the harassment 
• Any individual with access to the Internet can access,            campaign until it receives a response to its application for a 
  download, view, and print the document without special            harassment campaign determination. However, if the Office of 
  computer hardware or software required for that format            Associate Chief Counsel (EEE) determines that the organization 
  (other than software that is readily available to members of      didn’t have a reasonable basis for requesting a determination 
  the public without payment of any fee) and without payment        that it was subject to a harassment campaign or reasonable 
  of a fee to the tax-exempt organization or to another entity      belief that a request was part of the campaign, the officer, 
  maintaining the web page.                                         director, trustee, employee, or other responsible individual of the 
                                                                    organization remains liable for any penalties for not providing the 
Reliability and accuracy. In order for the document to be           copies in a timely fashion. See Regulations section 
widely available through an Internet posting, the entity            301.6104(d)-3.
maintaining the web page must have procedures for ensuring the 
reliability and accuracy of the document that it posts on the page  Appendix E: Section 4958 Excess Benefit 
and must take reasonable precautions to prevent alteration, 
destruction, or accidental loss of the document when posted on      Transactions
its page. In the event that a posted document is altered,           The intermediate sanction regulations are important to the 
destroyed, or lost, the entity must correct or replace the          exempt organization community as a whole, and for ensuring 
document.                                                           compliance in this area. The rules provide a roadmap by which 
Notice requirement.  If a tax-exempt organization has made          an organization can steer clear of situations that may give rise to 
its application for tax exemption and/or an annual information      inurement.
return widely available, it must notify any individual requesting a  Under section 4958, any disqualified person who benefits 
copy where the documents are available (including the address       from an excess benefit transaction with an applicable tax-exempt 
on the web page, if applicable). If the request is made in person,  organization is liable for a 25% tax on the excess benefit. The 
the organization must provide such notice to the individual         disqualified person is also liable for a 200% tax on the excess 
immediately. If the request is made in writing, the notice must be  benefit if the excess benefit isn’t corrected by a certain date. 
provided within 7 days of receiving the request.                    Also, organization managers who participate in an excess 
                                                                    benefit transaction knowingly, willfully, and without reasonable 
                                                                    cause are liable for a 10% tax on the excess benefit, not to 
                                                                    exceed $20,000 for all participating managers on each 
                                                                    transaction.
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Applicable Tax-Exempt Organization                                    Employee Benefits—Limitation Amounts) and who doesn’t 
                                                                      hold the executive or voting powers just mentioned, isn’t a 
These rules only apply to certain applicable section 501(c)(3),       family member of a disqualified person, and isn’t a 
501(c)(4), and 501(c)(29) organizations. An “applicable               substantial contributor;
tax-exempt organization” is a section 501(c)(3), 501(c)(4), or      • Tax-exempt organizations described in section 501(c)(3); 
501(c)(29) organization that is tax exempt under section 501(a),      and
or was such an organization at any time during a 5-year period      • Section 501(c)(4) organizations engaging in transactions 
ending on the day of the excess benefit transaction.                  with other section 501(c)(4) organizations.
An applicable tax-exempt organization doesn’t include:              Highly Compensated Employee Benefits—Limitation Amounts
•  A private foundation as defined in section 509(a),                          Year           Limitation Amount
•  A governmental entity that is exempt from (or not subject to)         2015 through 2018                  $120,000
   taxation without regard to section 501(a) or relieved from 
   filing an annual return under Regulations section                           2019                         $125,000
   1.6033-2(g)(6), and                                                   2020 through 2021                  $130,000
•  Certain foreign organizations.
                                                                               2022                         $135,000
An organization isn’t treated as a section 501(c)(3), 501(c)(4),               2023                         $150,000
or 501(c)(29) organization for any period covered by a final 
determination that the organization wasn’t tax exempt under 
section 501(a), so long as the determination wasn’t based on        Who else can be considered a disqualified person?      Other 
private inurement or one or more excess benefit transactions.       persons not described above can also be considered 
                                                                    disqualified persons, depending on all the relevant facts and 
Disqualified Person                                                 circumstances.
                                                                    Facts and circumstances tending to show substantial 
The vast majority of section 501(c)(3), 501(c)(4), or 501(c)(29)    influence. 
organization employees and independent contractors won’t be         • The person founded the organization.
affected by these rules. Only the few influential persons within    • The person is a substantial contributor to the organization 
these organizations are covered by these rules when they              under the section 507(d)(2)(A) definition, only taking into 
receive benefits, such as compensation, fringe benefits, or           account contributions to the organization for the past 5 
contract payments. The IRS calls this class of covered                years.
individuals disqualified persons.                                   • The person's compensation is primarily based on revenues 
                                                                      derived from activities of the organization that the person 
A “disqualified person,” regarding any transaction, is any            controls.
person who was in a position to exercise substantial influence      • The person has or shares authority to control or determine a 
over the affairs of the applicable tax-exempt organization at any     substantial portion of the organization's capital expenditures, 
time during a 5-year period ending on the date of the transaction.    operating budget, or compensation for employees.
Persons who hold certain powers, responsibilities, or interests     • The person manages a discrete segment or activity of the 
are among those who are in a position to exercise substantial         organization that represents a substantial portion of the 
influence over the affairs of the organization. This would include,   activities, assets, income, or expenses of the organization, 
for example, voting members of the governing body, and persons        as compared to the organization as a whole.
holding the power of:                                               • The person owns a controlling interest (measured by either 
•  Presidents, chief executive officers, or chief operating           vote or value) in a corporation, partnership, or trust that is a 
   officers; and                                                      disqualified person.
•  Treasurers and chief financial officers.                         • The person is a nonstock organization controlled directly or 
                                                                      indirectly by one or more disqualified persons.
A disqualified person also includes certain family members of       Facts and circumstances tending to show no substantial 
a disqualified person, and 35% controlled entities of a             influence. 
disqualified person.                                                • The person is an independent contractor whose sole 
                                                                      relationship to the organization is providing professional 
The following persons are considered disqualified persons for         advice (without having decision-making authority) for 
the following organizations, along with certain family members        transactions from which the independent contractor won’t 
and 35% controlled entities associated with them.                     economically benefit.
•  For a transaction involving a donor advised fund, a donor or     • The person has taken a vow of poverty.
   donor advisor of that donor advised fund.                        • Any preferential treatment the person receives based on the 
•  For a donor advised fund sponsoring organization, an               size of the person's donation is also offered to others making 
   investment advisor of the sponsoring organization.                 comparable widely solicited donations.
•  A supported organization of a section 509(a)(3) supporting       • The direct supervisor of the person isn’t a disqualified 
   organization, and the disqualified persons of the section          person.
   509(a)(3) supporting organization.                               • The person doesn’t participate in any management 
                                                                      decisions affecting the organization as a whole or a discrete 
See the Instructions for Form 4720, Schedule I, for more              segment of the organization that represents a substantial 
information regarding these disqualified persons.                     portion of the activities, assets, income, or expenses of the 
Who isn’t a disqualified person?  The rules also clarify which        organization, as compared to the organization as a whole.
persons aren’t considered to be in a position to exercise 
substantial influence over the affairs of an organization. They     What about persons who staff affiliated organizations?        In 
include:                                                            the case of multiple affiliated organizations, the determination of 
•  An employee who receives benefits that total less than the       whether a person has substantial influence is made separately 
   highly compensated amount (see Highly Compensated                for each applicable tax-exempt organization. A person can be a 

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disqualified person for more than one organization in the same        federal income tax purposes. However, when a single 
transaction.                                                          contractual arrangement provides for a series of compensation 
                                                                      payments or other payments to a disqualified person during the 
Excess Benefit Transaction                                            disqualified person's tax year, any excess benefit transaction for 
                                                                      these payments occurs on the last day of the disqualified 
An “excess benefit transaction” is generally a transaction in         person's tax year.
which an economic benefit is provided by an applicable                In the case of the transfer of property subject to a substantial 
tax-exempt organization, directly or indirectly, to or for the use of risk of forfeiture, or in the case of rights to future compensation 
any disqualified person, and the value of the economic benefit        or property, the transaction occurs on the date the property, or 
provided by the applicable tax-exempt organization exceeds the        the rights to future compensation or property, isn’t subject to a 
value of the consideration (including the performance of              substantial risk of forfeiture. Where the disqualified person elects 
services) received for providing such benefit, but see the special    to include an amount in gross income in the tax year of transfer 
rules later for donor advised funds and supporting organizations.     under section 83(b), the excess benefit transaction occurs on the 
An excess benefit transaction can also occur when a disqualified      date the disqualified person receives the economic benefit for 
person embezzles from the exempt organization.                        federal income tax purposes.
                                                                      Section 4958 applies only to post-September 1995 
To determine whether an excess benefit transaction has                transactions. Section 4958 applies the general rules to excess 
occurred, all consideration and benefits exchanged between a          benefit transactions occurring on or after September 14, 1995. 
disqualified person and the applicable tax-exempt organization,       Section 4958 doesn’t apply to any transaction occurring under a 
and all entities it controls, are taken into account.                 written contract that was binding on September 13, 1995, and at 
                                                                      all times before the transaction occurs. The special rules relevant 
For purposes of determining the value of economic benefits,           to transactions with donor advised funds and supporting 
the value of property, including the right to use property, is the    organizations apply to transactions occurring after August 17, 
FMV. FMV is the price at which property, or the right to use          2006, except that taxes on certain transactions between 
property, would change hands between a willing buyer and a            supporting organizations and their substantial contributors apply 
willing seller, neither being under any compulsion to buy, sell, or   to transactions occurring on or after July 25, 2006.
transfer property, or the right to use property, and both having 
reasonable knowledge of relevant facts.
                                                                      What Is Reasonable Compensation?
Donor advised funds. For a donor advised fund, an excess 
benefit transaction includes a grant, loan, compensation, or          “Reasonable compensation” is the valuation standard that is 
similar payment from the fund to a:                                   used to determine if there is an excess benefit in the exchange of 
• Donor or donor advisor,                                             a disqualified person's services for compensation.
• Family member of a donor or donor advisor,
• 35% controlled entity of a donor or donor advisor, or               Reasonable compensation is the value that would ordinarily 
• 35% controlled entity of a family member of a donor or donor        be paid for like services by like enterprises under like 
  advisor.                                                            circumstances. This is the section 162 standard that will apply in 
For these transactions, the excess benefit is defined as the          determining the reasonableness of compensation. The fact that 
amount of the grant, loan, compensation, or similar payment. For      a bonus or revenue-sharing arrangement is subject to a cap is a 
additional information, see the Instructions for Form 4720.           relevant factor in determining the reasonableness of 
                                                                      compensation.
Supporting organizations.  For any supporting organization 
defined in section 509(a)(3), an excess benefit transaction           For determining the reasonableness of compensation, all 
includes grants, loans, compensation, or similar payment              items of compensation provided by an applicable tax-exempt 
provided by the supporting organization to a:                         organization in exchange for the performance of services are 
• Substantial contributor,                                            taken into account in determining the value of compensation 
• Family member of a substantial contributor,                         (except for certain economic benefits that are disregarded, as 
• 35% controlled entity of a substantial contributor, and             discussed later in What benefits are disregarded). Items of 
• 35% controlled entity of a family member of a substantial           compensation include the following. 
  contributor.                                                        • All forms of cash and noncash compensation, including 
Additionally, an excess benefit transaction includes any loans          salary, fees, bonuses, severance payments, and deferred 
provided by the supporting organization to a disqualified person        and noncash compensation.
(other than an organization described in section 509(a)(1), (2), or   • The payment of liability insurance premiums for, or the 
(4)).                                                                   payment or reimbursement by, the organization of taxes or 
                                                                        certain expenses under section 4958, unless excludable 
A “substantial contributor” is any person who contributed or            from income as a de minimis fringe benefit under section 
bequeathed an aggregate of more than $5,000 to the                      132(a)(4). (A similar rule applies in the private foundation 
organization, if that amount is more than 2% of the total               area.) Inclusion in compensation for purposes of 
contributions and bequests received by the organization before          determining reasonableness under section 4958 doesn’t 
the end of the tax year of the organization in which the                control inclusion in income for income tax purposes.
contribution or bequest is received by the organization from such     • All other compensatory benefits, whether or not included in 
person. In the case of a trust, a substantial contributor also          gross income for income tax purposes.
means the creator of the trust.                                       • Taxable and nontaxable fringe benefits, except fringe 
The excess benefit for substantial contributors and parties             benefits described in section 132.
related to those contributors includes the amount of the grant,       • Foregone interest on loans.
loan, compensation, or similar payment. For additional 
                                                                      Written intent required to treat benefits as 
information, see the Instructions for Form 4720.                      compensation. An economic benefit isn’t treated as 
When does an excess benefit transaction usually occur?                consideration for the performance of services unless the 
An excess benefit transaction occurs on the date the disqualified     organization providing the benefit clearly indicates its intent to 
person receives the economic benefit from the organization for        treat the benefit as compensation when the benefit is paid.
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An applicable tax-exempt organization (or entity that it             earliest date that any termination or cancellation would be 
controls) is treated as clearly indicating its intent to provide an  effective. Also, a contract in which there is a material change, 
economic benefit as compensation for services only if the            which includes an extension or renewal of the contract (except 
organization provides written substantiation that is                 for an extension or renewal resulting from the exercise of an 
contemporaneous with the transfer of the economic benefits           option by the disqualified person), or a more than incidental 
under consideration. Ways to provide contemporaneous written         change to the amount payable under the contract, is treated as a 
substantiation of its intent to provide an economic benefit as       new contract as of the effective date of the material change. 
compensation include:                                                Treatment as a new contract can cause the contract to fall 
•  The organization produces a signed written employment             outside the initial contract exception, and it thus would be tested 
   contract;                                                         under the FMV standards of section 4958.
•  The organization reports the benefit as compensation on an 
   original Form W-2, 1099, 990, or 990-EZ, or on an amended         Rebuttable Presumption of Reasonableness
   form filed before the start of an IRS examination; or
•  The disqualified person reports the benefit as income on the 
                                                                     Payments under a compensation arrangement are presumed to 
   person's original Form 1040 or 1040-SR, or on an amended 
                                                                     be reasonable and the transfer of property (or right to use 
   form filed before the start of an IRS examination.
                                                                     property) is presumed to be at FMV if the following three 
Exception.   To the extent the economic benefit is excluded          conditions are met.
from the disqualified person's gross income for income tax 
purposes, the applicable tax-exempt organization isn’t required      1. The transaction is approved by an authorized body of the 
to indicate its intent to provide an economic benefit as             organization (or an entity it controls) that is composed of 
compensation for services (for example, employer-provided            individuals who don’t have a conflict of interest concerning 
health benefits, and contributions to qualified plans under          the transaction.
section 401(a)).                                                     2. Before making its determination, the authorized body 
What benefits are disregarded? The following economic                obtained and relied upon appropriate data as to 
benefits are disregarded for purposes of section 4958.               comparability. There is a special safe harbor for small 
•  Nontaxable fringe benefits; for example, an economic              organizations. If the organization has gross receipts of less 
   benefit that is excluded from income under section 132.           than $1 million, appropriate comparability data includes 
•  Benefits to volunteers; for example, an economic benefit          data on compensation paid by three comparable 
   provided to a volunteer for the organization if the benefit is    organizations in the same or similar communities for similar 
   provided to the general public in exchange for a membership       services.
   fee or contribution of $75 or less per year.                      3. The authorized body adequately documents the basis for its 
•  Benefits to members or donors; for example, an economic           determination concurrently with making that determination. 
   benefit provided to a member of an organization due to the        The documentation should include:
   payment of a membership fee, or to a donor as a result of a 
   deductible contribution, if a significant number of               a. The terms of the approved transaction and the date 
   nondisqualified persons make similar payments or                         approved;
   contributions and are offered a similar economic benefit.         b. The members of the authorized body who were present 
•  Benefits to a charitable beneficiary; for example, an                    during debate on the transaction that was approved and 
   economic benefit provided to a person solely as a member                 those who voted on it;
   of a charitable class that the applicable tax-exempt 
   organization intends to benefit as part of the                    c. The comparability data obtained and relied upon by the 
   accomplishment of its exempt purpose.                                    authorized body and how the data was obtained;
•  Benefits to a governmental unit; for example, a transfer of an    d. Any actions by a member of the authorized body having 
   economic benefit to or for the use of a governmental unit, as            a conflict of interest; and
   defined in section 170(c)(1), if exclusively for public 
   purposes.                                                         e. Documentation of the basis for the determination before 
                                                                            the later of the next meeting of the authorized body or 
Is there an exception for initial contracts?    Section 4958                60 days after the final actions of the authorized body are 
doesn’t apply to any fixed payment made to a person under an                taken, and approval of records as reasonable, accurate, 
initial contract. This is a very important exception, since it would        and complete within a reasonable time thereafter.
potentially apply, for example, to all initial contracts with new, 
previously unrelated officers and contractors.                       Special rebuttable presumption rule for nonfixed pay-
An initial contract is a binding written contract between an         ments. As a general rule, in the case of a nonfixed payment, no 
applicable tax-exempt organization and a person who wasn’t a         rebuttable presumption arises until the exact amount of the 
disqualified person immediately before entering into the contract.   payment is determined, or a fixed formula for figuring the 
                                                                     payment is specified, and the three requirements creating the 
A fixed payment is an amount of cash or other property               presumption have been satisfied. However, if the authorized 
specified in the contract, or determined by a fixed formula that is  body approves an employment contract with a disqualified 
specified in the contract, which is to be paid or transferred in     person that includes a nonfixed payment (for example, 
exchange for the provision of specified services or property.        discretionary bonus) with a specified cap on the amount, the 
A fixed formula can, in general, incorporate an amount that          authorized body can establish a rebuttable presumption as to the 
depends upon future specified events or contingencies, as long       nonfixed payment when the employment contract is entered into 
as no one has discretion when figuring the amount of a payment       by, in effect, assuming that the maximum amount payable under 
or deciding whether to make a payment (such as a bonus).             the contract will be paid, and satisfying the requirements giving 
Treatment as new contract. A binding written contract,               rise to the rebuttable presumption for that maximum amount.
providing that it can be terminated or canceled by the applicable 
tax-exempt organization without the other party's consent            An IRS challenge to the presumption of reasonableness. 
(except as a result of substantial nonperformance) and without       The IRS can refute the presumption of reasonableness only if it 
substantial penalty, is treated as a new contract, as of the         develops sufficient contrary evidence to rebut the probative 
                                                                     value of the comparability data relied upon by the authorized 

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body. This provision gives taxpayers added protection if they          transaction. Knowing doesn’t mean having reason to know. The 
faithfully find and use contemporaneous persuasive                     organization manager ordinarily won’t be considered knowing if, 
comparability data when they provide the benefits.                     after full disclosure of the factual situation to an appropriate 
                                                                       professional, the organization manager relied on the 
Organizations that don’t establish a presumption of rea-
                                                                       professional's reasoned written opinion on matters within the 
sonableness. An organization can still comply with section 
                                                                       professional's expertise or if the manager relied on the fact that 
4958 even if it didn’t establish a presumption of reasonableness. 
                                                                       the requirements for the rebuttable presumption of 
In some cases, an organization may find it impossible or 
                                                                       reasonableness have been satisfied. Participation by an 
impracticable to fully implement each step of the rebuttable 
                                                                       organization manager is willful if it is voluntary, conscious, and 
presumption process described above. In such cases, the 
                                                                       intentional. An organization manager's participation is due to 
organization should try to implement as many steps as possible, 
                                                                       reasonable cause if the manager has exercised responsibility on 
in whole or in part, to substantiate the reasonableness of 
                                                                       behalf of the organization with ordinary business care and 
benefits as timely and as well as possible. If an organization 
                                                                       prudence.
doesn’t satisfy the requirements of the rebuttable presumption of 
reasonableness, a facts-and-circumstances approach will be 
followed, using established rules for determining                      Correcting an Excess Benefit Transaction
reasonableness of compensation and benefit deductions in a 
manner similar to the established procedures for section 162           A disqualified person corrects an excess benefit transaction by 
business expenses.                                                     undoing the excess benefit to the extent possible, and by taking 
                                                                       any additional measures necessary to place the organization in a 
                                                                       financial position not worse than that in which it would be if the 
Section 4958 Taxes
                                                                       disqualified person were dealing under the highest fiduciary 
Tax on disqualified persons. An excise tax equal to 25% of             standards. The organization isn’t required to rescind the 
the excess benefit is imposed on each excess benefit                   underlying agreement; however, the parties may need to modify 
transaction between an applicable tax-exempt organization and          an ongoing contract for future payments.
a disqualified person. The disqualified person who benefited 
from the transaction is liable for the tax. If the 25% tax is          A disqualified person corrects an excess benefit by making a 
imposed and the excess benefit transaction isn’t corrected within      payment in cash or cash equivalents equal to the correction 
the tax period, an additional excise tax equal to 200% of the          amount to the applicable tax-exempt organization. The 
excess benefit is imposed.                                             correction amount equals the excess benefit plus the interest on 
                                                                       the excess benefit; the interest rate can be no lower than the 
If a disqualified person makes a payment of less than the full         applicable federal rate. There is an anti-abuse rule to prevent the 
correction amount, the 200% tax is imposed only on the unpaid          disqualified person from effectively transferring property other 
portion of the correction amount. If more than one disqualified        than cash or cash equivalents.
person received an excess benefit from an excess benefit 
transaction, all such disqualified persons are jointly and severally   Exception.   For a correction of an excess benefit transaction 
liable for the taxes.                                                  described in Donor advised funds, earlier, no amount repaid in a 
                                                                       manner prescribed by the Secretary can be held in a donor 
To avoid the imposition of the 200% tax, a disqualified person         advised fund.
must correct the excess benefit transaction during the tax period. 
The tax period begins on the date the transaction occurs and           Property. With the agreement of the applicable tax-exempt 
ends on the earlier of the date the statutory notice of deficiency     organization, a disqualified person can make a payment by 
is issued or the section 4958 taxes are assessed. This 200% tax        returning the specific property previously transferred in the 
can be abated if the excess benefit transaction subsequently is        excess benefit transaction. The return of the property is 
corrected during a 90-day correction period.                           considered a payment of cash (or cash equivalent) equal to the 
                                                                       lesser of:
Tax on organization managers. An excise tax equal to 10% of            • The FMV of the property on the date the property is returned 
the excess benefit may be imposed on the participation of an             to the organization, or
organization manager in an excess benefit transaction between          • The FMV of the property on the date the excess benefit 
an applicable tax-exempt organization and a disqualified person.         transaction occurred.
This tax, which can’t exceed $20,000 for any single transaction, 
is only imposed if the 25% tax is imposed on the disqualified          Insufficient payment.    If the payment resulting from the 
person, the organization manager knowingly participated in the         return of the property is less than the correction amount, the 
transaction, and the manager's participation was willful and not       disqualified person must make an additional cash payment to 
due to reasonable cause. There is also joint and several liability     the organization equal to the difference.
for this tax. An organization manager may be liable for the tax on     Excess payment. If the payment resulting from the return of 
both disqualified persons and on organization managers in              the property exceeds the correction amount described earlier, 
appropriate circumstances.                                             the organization can make a cash payment to the disqualified 
                                                                       person equal to the difference.
An “organization manager” is any officer, director, or trustee of 
an applicable tax-exempt organization, or any individual having 
powers or responsibilities similar to officers, directors, or trustees Churches and Section 4958
of the organization, regardless of title. An organization manager 
isn’t considered to have participated in an excess benefit             The regulations make it clear that the IRS will apply the 
transaction where the manager has opposed the transaction in a         procedures of section 7611 when initiating and conducting any 
manner consistent with the fulfillment of the manager's                inquiry or examination into whether an excess benefit transaction 
responsibilities to the organization. For example, a director who      has occurred between a church and a disqualified person.
votes against giving an excess benefit would ordinarily not be 
subject to this tax.                                                   Revenue-Sharing Transactions
A person participates in a transaction knowingly if the person 
has actual knowledge of sufficient facts so that, based solely         Proposed intermediate sanction regulations were issued in 
upon such facts, the transaction would be an excess benefit            1998. The proposed regulations had special provisions covering 
                                                                       “any transaction in which the amount of any economic benefit 
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provided to or for the use of a disqualified person is determined • View Internal Revenue Bulletins (IRBs) published in the last
in whole or in part by the revenues of one or more activities of the few years; and
organization,” so-called revenue-sharing transactions. Rather • Sign up to receive local and national tax news by email.
than setting forth additional rules on revenue-sharing
transactions, the final regulations reserve this section.
Consequently, until the IRS issues new regulations for this How To Get Tax Help
reserved section on revenue-sharing transactions, these
transactions will be evaluated under the general rules (for If you have questions about a tax issue, need help preparing
example, the FMV standards) that apply to all contractual your tax return, or want to download free publications, forms, or
arrangements between applicable tax-exempt organizations and instructions, go to IRS.gov and find resources that can help you
their disqualified persons. right away.
Coronavirus. Go to IRS.gov/Coronavirus for links to information
Revocation of Exemption and Section 4958 on the impact of the coronavirus, as well as tax relief available for
individuals and families, small and large businesses, and
Section 4958 doesn’t affect the substantive standards for tax tax-exempt organizations.
exemption under section 501(c)(3), 501(c)(4), or 501(c)(29),
including the requirements that the organization be organized Getting answers to your tax questions. On IRS.gov, you can
and operated exclusively for exempt purposes, and that no part get up-to-date information on current events and changes in tax
of its net earnings inure to the benefit of any private shareholder law.
or individual. The legislative history indicates that in most • IRS.gov/Help: A variety of tools to help you get answers to
instances, the imposition of this intermediate sanction will be in some of the most common tax questions.
lieu of revocation. The IRS has indicated that the following • IRS.gov/ITA: The Interactive Tax Assistant, a tool that will
factors will be considered (among other facts and ask you questions and, based on your input, provide
circumstances) in determining whether to revoke an applicable answers on a number of tax law topics.
tax-exempt organization's exemption status where an excess • IRS.gov/Forms: Find forms, instructions, and publications.
benefit transaction has occurred. You will find details on the most recent tax changes and
• The size and scope of the organization's regular and hundreds of interactive links to help you find answers to your
ongoing activities that further exempt purposes before and questions.
after the excess benefit transaction or transactions occurred. • Online EIN Application IRS.gov/EIN ( ) helps you get an
• The size and scope of the excess benefit transaction or employer identification number (EIN) at no cost.
transactions (collectively, if more than one) in relation to the • You may also be able to access tax law information in your
size and scope of the organization's regular and ongoing electronic filing software.
activities that further exempt purposes.
Getting tax forms and publications. Go to IRS.gov/Forms to
• Whether the organization has been involved in multiple
view, download, or print all the forms, instructions, and
excess benefit transactions with one or more persons.
publications you may need. Or, you can go to IRS.gov/
• Whether the organization has implemented safeguards that
OrderForms to place an order.
are reasonably figured to prevent excess benefit
transactions. Getting tax publications and instructions in eBook format.
• Whether the excess benefit transaction has been corrected, You can also download and view popular tax publications and
or the organization has made good faith efforts to seek instructions (including the Instructions for Form 1040) on mobile
correction from the disqualified person(s) who benefited devices as eBooks at IRS.gov/eBooks.
from the excess benefit transaction.
Note. IRS eBooks have been tested using Apple’s iBooks for
Appendix F: Forms and Publications To File or iPad. Our eBooks haven’t been tested on other dedicated eBook
Use readers, and eBook functionality may not operate as intended.
Phone. If you have questions and/or need help completing
How To Get Forms and Publications Form 990 or 990-EZ, please call 877-829-5500. This toll-free
telephone service is available Monday through Friday.
Internet. You can access the IRS website at IRS.gov 24
hours a day, 7 days a week to: Email subscription. The IRS has established a
subscription-based email service for tax professionals and
representatives of tax-exempt organizations. Subscribers will
• Download forms, including talking tax forms, instructions, receive periodic updates from the IRS regarding exempt
and publications; organization tax law and regulations, available services, and
• Order IRS products online; other information. To subscribe, visit IRS.gov/Charities-&-Non-
• Research your tax question online; Profits/Subscribe-to-Exempt-Organization-Update.
• Search publications online by topic or keyword;
• Use the online Internal Revenue Code, regulations, or other
official guidance;

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Other Forms That May Be Required

Schedule A (Form 990) Public Charity Status and Public Support
Schedule B (Form 990) Schedule of Contributors
Schedule C (Form 990) Political Campaign and Lobbying Activities
Schedule E (Form 990) Schools
Schedule G (Form 990) Supplemental Information Regarding Fundraising or Gaming Activities
Schedule L (Form 990) Transactions With Interested Persons
Schedule N (Form 990) Liquidation, Termination, Dissolution, or Significant Disposition of Assets
Schedule O (Form 990) Supplemental Information to Form 990 or 990-EZ
Forms W-2 and W-3     Wage and Tax Statement; and Transmittal of Wage and Tax Statements
Form W-9              Request for Taxpayer Identification Number and Certification
Form 720              Quarterly Federal Excise Tax Return
Form 926              Return by a U.S. Transferor of Property to a Foreign Corporation
Form 940              Employer's Annual Federal Unemployment (FUTA) Tax Return
Form 941              Employer's QUARTERLY Federal Tax Return. Used to report social security, Medicare, and income 
                      taxes withheld by an employer and social security and Medicare taxes paid by an employer.
Form 943              Employer's Annual Federal Tax Return for Agricultural Employees
Form 990-T            Exempt Organization Business Income Tax Return. Filed separately for organizations with gross 
                      income of $1,000 or more from business unrelated to the organization's exempt purpose. Form 
                      990-T is also filed to pay the section 6033(e)(2) proxy tax. For Form 990, see Part V, line 3, and its 
                      instructions; for Form 990-EZ, see Part V, line 35, and its instructions.
Form 1023             Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
Form 1023-EZ          Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal 
                      Revenue Code
Form 1024             Application for Recognition of Exemption Under Section 501(a)
Form 1024-A           Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code
Form 1040             U.S. Individual Income Tax Return
Form 1040-SR          U.S. Tax Return for Seniors
Form 1041             U.S. Income Tax Return for Estates and Trusts. Required of section 4947(a)(1) nonexempt charitable 
                      trusts that also file Form 990 or 990-EZ. However, if such a trust doesn’t have any taxable income 
                      under subtitle A of the Code, it can file Form 990 or 990-EZ, and doesn’t have to file Form 1041 to 
                      meet its section 6012 filing requirement. If this condition is met, complete Form 990 or 990-EZ, and 
                      don’t file Form 1041.
Form 1096             Annual Summary and Transmittal of U.S. Information Returns
Form 1098 series      Information returns to report mortgage interest, student loan interest, qualified tuition and related 
                      expenses received, and a contribution of a qualified vehicle that has a claimed value of more than 
                      $500.
Form 1099 series      Information returns to report acquisitions or abandonments of secured property; proceeds from 
                      broker and barter exchange transactions; cancellation of debt; dividends and distributions; certain 
                      government and state qualified tuition program payments; taxable distributions from cooperatives; 
                      interest payments; payments of long-term care and accelerated death benefits; miscellaneous 
                      income payments; nonemployee compensation; distributions from an HSA, Archer MSA, or 
                      Medicare Advantage MSA; original issue discount; distributions from pensions, annuities, retirement 
                      or profit-sharing plans, IRAs, insurance contracts, etc.; and proceeds from real estate transactions. 
                      Also, use certain of these returns to report amounts that were received as a nominee on behalf of 
                      another person.
Form 1120-POL         U.S. Income Tax Return for Certain Political Organizations
Form 1128             Application To Adopt, Change, or Retain a Tax Year
Form 2848             Power of Attorney and Declaration of Representative
Form 3115             Application for Change in Accounting Method
Form 3520             Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
Form 4506             Request for Copy of Tax Return
Form 4506-A           Request for a Copy of Exempt or Political Organization IRS Form
Form 4562             Depreciation and Amortization
Form 4720             Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code
Form 5471             Information Return of U.S. Persons With Respect to Certain Foreign Corporations

2023 Instructions for Form 990-EZ                                                                                            39

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Form 5500       Annual Return/Report of Employee Benefit Plan. Employers who maintain pension, profit-sharing, or 
                other funded deferred compensation plans are generally required to file Form 5500. This 
                requirement applies whether or not the plan is qualified under the Internal Revenue Code and 
                whether or not a deduction is claimed for the current tax year. Available at EFAST.dol.gov/
                welcome.html.
Form 5578       Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income 
                Tax
Form 5768       Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures 
                To Influence Legislation
Form 7004       Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and 
                Other Returns
Form 8038       Information Return for Tax-Exempt Private Activity Bond Issues
Form 8274       Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From 
                Employer Social Security and Medicare Taxes
Form 8282       Donee Information Return. Required of the donee of charitable deduction property who sells, 
                exchanges, or otherwise disposes of donated property within 3 years after receiving it. The form is 
                also required of any successor donee who disposes of charitable deduction property within 3 years 
                after the date that the donor gave the property to the original donee. It doesn’t matter who gave the 
                property to the successor donee. It may have been the original donee or another successor donee.
Form 8283       Noncash Charitable Contributions
Form 8300       Report of Cash Payments Over $10,000 Received in a Trade or Business. Used to report cash 
                amounts in excess of $10,000 that were received in a single transaction (or in two or more related 
                transactions) in the course of a trade or business (as defined in section 162). However, if the 
                organization receives a charitable cash contribution in excess of $10,000, it isn’t subject to the 
                reporting requirement since the funds weren’t received in the course of a trade or business.
Form 8328       Carryforward Election of Unused Private Activity Bond Volume Cap
Form 8718       User Fee for Exempt Organization Determination Letter Request
Form 8821       Tax Information Authorization
Form 8822-B     Change of Address or Responsible Party — Business. Used to notify the IRS of a change in mailing 
                address that occurs after the return is filed.
Form 8868       Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to 
                Employee Benefit Plans
Form 8871       Political Organization Notice of Section 527 Status
Form 8872       Political Organization Report of Contributions and Expenditures
Form 8886       Reportable Transaction Disclosure Statement
Form 8886-T     Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction
Form 8899       Notice of Income From Donated Intellectual Property. Used to report net income from qualified 
                intellectual property to the IRS and the donor.
Form SS-4       Application for Employer Identification Number
FinCEN Form 114 Report of Foreign Bank and Financial Accounts (FBAR) 

40                                                                             2023 Instructions for Form 990-EZ

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Helpful Publications

Publication 15        (Circular E), Employer's Tax Guide
Publication 15-A      Employer's Supplemental Tax Guide 
Publication 463       Travel, Gift, and Car Expenses
Publication 525       Taxable and Nontaxable Income
Publication 526       Charitable Contributions
Publication 538       Accounting Periods and Methods
Publication 557       Tax-Exempt Status for Your Organization
Publication 561       Determining the Value of Donated Property
Publication 598       Tax on Unrelated Business Income of Exempt Organizations
Publication 892       How to Appeal an IRS Determination on Tax-Exempt Status
Publication 946       How To Depreciate Property
Publication 947       Practice Before the IRS and Power of Attorney
Publication 976       Disaster Relief
Publication 1771      Charitable Contributions—Substantiation and Disclosure Requirements
Publication 1779      Independent Contractor or Employee 
Publication 1828      Tax Guide for Churches and Religious Organizations
Publication 3079      Tax-Exempt Organizations and Gaming
Publication 3386      Tax Guide—Veterans' Organizations
Publication 3833      Disaster Relief, Providing Assistance Through Charitable Organizations
Publication 4220      Applying for 501(c)(3) Tax-Exempt Status
Publication 4221-PC   Compliance Guide for 501(c)(3) Public Charities
Publication 4221-PF   Compliance Guide for 501(c)(3) Private Foundations
Publication 4302      A Charity's Guide to Vehicle Donation
Publication 4303      A Donor's Guide to Vehicle Donation
Publication 4386      Compliance Checks
Publication 4573      Group Exemptions

Appendix G: Use of Form 990 or 990-EZ To                             Monetary Tests May Differ
Satisfy State Reporting Requirements
                                                                     Some or all of the dollar limitations applicable to Form 990 or 
Some states and local government units will accept a copy of         990-EZ when filed with the IRS may not apply when using Form 
Form 990 or 990-EZ in place of all or part of their own financial    990 or 990-EZ in place of state or local report forms. Examples 
report forms. The substitution applies primarily to section 501(c)   of the IRS dollar limitations that don’t meet some state 
(3) organizations, but some of the other types of section 501(c)     requirements are the normally $50,000 gross receipts minimum 
organizations are also affected. If the organization uses Form       that creates an obligation to file with the IRS and the $100,000 
990 or 990-EZ to satisfy state or local filing requirements, such    minimum for listing independent contractors in Form 990, Part 
as those under state charitable solicitation acts, note the          VII, Section B; or Form 990-EZ, Part VI, line 51.
following discussions.
                                                                     Additional Information May Be Required
Determine State Filing Requirements
                                                                     State or local filing requirements may require the organization to 
The organization can consult the appropriate officials of all states attach to Form 990 or 990-EZ one or more of the following.
and other jurisdictions in which it does business to determine        Additional financial statements, such as a complete analysis 
                                                                     •
their specific filing requirements. Doing business in a jurisdiction  of functional expenses or a statement of changes in net 
can include any of the following.                                     assets.
• Soliciting contributions or grants by mail or otherwise from        Notes to financial statements.
                                                                     •
  individuals, businesses, or other charitable organizations.         Additional financial schedules.
                                                                     •
• Conducting program.                                                 A report on the financial statements by an independent 
                                                                     •
• Having employees within that jurisdiction.                          accountant.
• Maintaining a checking account.                                     Answers to additional questions and other information.
                                                                     •
• Owning or renting property there.

2023 Instructions for Form 990-EZ                                                                                                    41

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Each jurisdiction may require the additional material to be Appendix H: Contributions
presented on forms they provide. The additional information This appendix discusses certain federal tax rules that apply to
doesn’t have to be submitted with the Form 990 or 990-EZ filed exempt organizations and donors for contributions. See also
with the IRS. Pub. 526 and Pub. 1771.
Even if the Form 990 or 990-EZ that the organization files with Schedule B (Form 990). Many organizations that file Form
the IRS is accepted by the IRS as complete, a copy of the same 990, 990-EZ, or 990-PF must file Schedule B (Form 990) to
return filed with a state won’t fully satisfy that state's filing report on tax-deductible and non-tax-deductible contributions.
requirement if (1) required information isn’t provided, including See Schedule B (Form 990) and its instructions to determine
any of the additional information discussed previously; or (2) the whether Schedule B (Form 990) must be filed. See also the
state determines that the form wasn’t completed by following the Instructions for Schedule B (Form 990) for the public inspection
applicable Form 990 or 990-EZ instructions or supplemental rules applicable to that form.
state instructions. In such case, the state may ask the
organization to provide the missing information or to submit an Solicitation of nondeductible contribution. See the
amended return. instructions for Form 990, Part V, line 6, for rules on public notice
of nondeductibility when soliciting nondeductible contributions.
Use of Audit Guides May Be Required Keeping fundraising records for tax-deductible contribu-
tions. A section 501(c) organization that is eligible to receive
To ensure that all organizations report similar transactions tax-deductible contributions under section 170(c) must keep
uniformly, many states require that contributions, gifts, grants, sample copies of its fundraising materials, such as:
similar amounts, and functional expenses be reported according • Dues statements,
to the AICPA industry audit and accounting guide, Not-for-Profit • Fundraising solicitations,
Organizations (New York, NY, AICPA, 2003), supplemented, as • Tickets,
applicable, by Standards of Accounting and Financial Reporting • Receipts, or
for Voluntary Health and Welfare Organizations (Washington, • Other evidence of payments received in connection with
DC, National Health Council, Inc., 1998, 4th edition). fundraising activities.

IF... THEN...
Donated Services and Facilities
the organization it must keep samples of the advertising copy.
Even though donated services and facilities may be reported as advertises its
items of revenue and expense in certain circumstances, many fundraising events
states and the IRS don’t permit the inclusion of those amounts in the organization uses it must keep samples of scripts, transcripts,
Form 990, Parts VIII and IX; Form 990-EZ, Part I; or (except for radio, television, or printouts of emails and web pages, or other
such donations by a governmental unit) in Schedule A (Form Internet to solicit evidence of solicitations in such media.
990). The optional reporting of donated services and facilities is contributions
discussed in the instructions for Part III of Forms 990 and the organization uses it must keep samples of the fundraising materials
990-EZ. outside fundraisers used by the outside fundraisers.

Amended Returns
For each fundraising event, the organization must keep
If the organization submits supplemental information or files an records to show the portion of any payment received from
amended Form 990 or 990-EZ with the IRS, it must also send a patrons that isn’t deductible; that is, the retail value of the goods
copy of the information or amended return to any state with or services received by the patrons. See Disclosure statement
which it filed a copy of Form 990 or 990-EZ originally to meet that for quid pro quo contributions, later.
state's filing requirement. If a state requires the organization to
file an amended Form 990 or 990-EZ to correct conflicts with the Noncash Contributions
Instruction for Form 990 or 990-EZ, the organization must also
file an amended return with the IRS. Form 990 schedules. An organization may be required to file
Schedule M (Form 990), Noncash Contributions, to report
certain noncash (property) contributions; see the Instructions for
Method of Accounting Schedule M (Form 990) on who must file. Also, an organization
that files Schedule B (Form 990) must report certain information
Most states require that all amounts be reported based on the on noncash contributions.
accrual method of accounting. See also General Instructions C. Dispositions of donated property. If an organization
receives a charitable contribution of property and within 3 years
Time For Filing May Differ sells, exchanges, or otherwise disposes of the property, the
organization may need to file Form 8282, Donee Information
The deadline for filing Form 990 or 990-EZ with the IRS differs Return. See Form 990, Part V, lines 7c and 7d.
from the time for filing reports with some states. Donated property over $5,000. If the organization received
from a donor a partially completed Form 8283, Noncash
Public Inspection Charitable Contributions, the donee organization should
generally complete Form 8283 and return it so the donor can get
The Form 990 or 990-EZ information made available for public a charitable contribution deduction. The organization should
inspection by the IRS may differ from that made available by the keep a copy for its records. See Form 8283 for more details.
states, such as Schedule B (Form 990). Qualified intellectual property. An organization described
in section 170(c) (except a private foundation) that receives or
accrues net income from a qualified intellectual property
contribution must file Form 8899, Notice of Income From
Donated Intellectual Property. See Form 990, Part V, line 7g. The

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organization must file Form 8899 for any tax year that includes Similarly, if a domestic organization owns and controls a
any part of the 10-year period beginning on the date of domestic disregarded entity, and the disregarded entity receives
contribution but not for any tax years in which the legal life of the a contribution, then indicate the organization's name in the
qualified intellectual property has expired or the property failed to acknowledgment as well as the relationship with the disregarded
produce net income. entity. For example: “Thank you for your contribution of $300 to
A donee organization reports all income from donated (organization's name) made in the name of (name of
qualified intellectual property as income other than contributions disregarded entity), which is treated as a disregarded entity of
(for example, royalty income from a patent). A donee isn’t (organization's name) for federal tax purposes. No goods or
required to report as contributions on Form 990 (including services were provided in exchange for your contribution.” See
schedules) any of the additional deductions claimed by donors Notice 2012-52, 2012-35 I.R.B. 317.
under section 170(m)(1). See Pub. 526. Exception. The written acknowledgment need not include a
Motor vehicles, boats, and airplanes. Special rules apply good faith estimate of value for goods or services given to the
to charitable contributions of motor vehicles, boats, or airplanes donor if they are the following.
with a claimed value of more than $500. See Form 990, Part V, 1. Goods or services with insubstantial value.
line 7h; section 170(f)(12); Pub. 4302, A Charity’s Guide to
Vehicle Donation; and the Instructions for Form 1098-C, 2. Certain membership benefits.
Contributions of Motor Vehicles, Boats, and Airplanes. 3. Goods or services described in (1) or (2) given to the
employees of a donor organization or the partners of a
Substantiation and Disclosure Requirements for donor partnership.
Charitable Contributions 4. Intangible religious benefits.
Recordkeeping for cash, check, or other monetary These exceptions are defined next.
charitable gifts. To deduct a contribution of a cash, check, or
other monetary gift (regardless of the amount), a donor must
maintain a bank record or a written communication from the Disclosure Statement for Quid Pro Quo
donee organization showing the donee's name, date, and Contributions
amount of the contribution. See section 170(f)(17) and
Regulations section 1.170A-15 for more information. In the case If the organization receives a quid pro quo contribution of more
of a text message contribution, the donor's phone bill meets the than $75, the organization must provide a disclosure statement
section 170(f)(17) recordkeeping requirement of a reliable to the donor. See section 6115.
written record if it shows the name of the donee organization and
the date and amount of contribution. The organization’s disclosure statement must:
Acknowledgment to substantiate charitable 1. Be written;
contributions. A donee organization should be aware that a
donor of a charitable contribution of $250 or more (including a 2. Estimate in good faith the value of the organization’s goods
contribution of unreimbursed expenses) can’t take an income tax or services given in return for the donor’s contribution;
deduction unless the donor obtains the organization’s 3. Describe, but need not value, certain goods or services
acknowledgment to substantiate the charitable contribution. See given to the donor’s employees or partners; and
section 170(f)(8) and Regulations section 1.170A-13(f). A
charitable organization that receives a payment made as a 4. Inform the donor that a charitable contribution deduction is
contribution is treated as the donee organization for this purpose limited as follows:
even if the organization (according to the donor’s instructions or
otherwise) distributes the amount received to one or more Donor’s contribution
charities. The organization's acknowledgment must: Less
The organization’s money, goods, and services given in
1. Be written; return
2. Be contemporaneous; Equals
Donor’s deductible charitable contribution.
3. State the amount of any cash it received;
Exceptions. No disclosure statement is required if the
4. State: organization gave only the following.
a. Whether the organization gave the donor any intangible 1. Goods or services with insubstantial value.
religious benefits (no valuation needed), and
2. Certain membership benefits.
b. Whether the organization gave the donor any goods or
services in return for the donor’s contribution (a quid pro 3. Goods or services described in (1) or (2) given to the
quo contribution); and employees of a donor organization or the partners of a
donor partnership.
5. Describe goods or services the organization:
4. Intangible religious benefits.
a. Received (no valuation needed), and
b. Gave (good faith estimate of value needed). These exceptions are defined below. See also Regulations
sections 1.170A-1, 1.170A-13, and 1.6115-1.
If the organization accepts a contribution in the name of one
of its activities or programs, then indicate the organization’s
name in the acknowledgment as well as the program's name. Certain Goods or Services Disregarded for
For example: “Thank you for your contribution of $300 to Substantiation and Disclosure Purposes
(organization’s name) made in the name of our Special Relief Goods or services with insubstantial value. Generally,
Fund program. No goods or services were provided in exchange under section 170, the deductible amount of a contribution is
for your contribution.” determined by taking into account the FMV, not the cost to the
charity, of any benefits that the donor received in return.
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However, the cost to the charity may be used in determining          disclosure statement must describe such goods or services. A 
whether the benefits are insubstantial. See below.                   good faith estimate of value isn’t needed.
Cost basis. If a taxpayer makes a payment of $62.50 or more             Example.    Museum Juniper offers a basic membership 
to a charity and receives only token items in return, the items      benefits package for $40. It includes free admission and a 10% 
have insubstantial value if they:                                    gift shop discount. Corporation Kai makes a $50,000 payment to 
•  Bear the charity’s name or logo, and                              Juniper and in return, Juniper offers Kai’s employees free 
•  Have an aggregate cost to the charity of $12.50 or less           admission, a T-shirt with Juniper’s logo that costs Juniper $4.50, 
   (low-cost article amount of section 513(h)(2)).                   and a 25% gift shop discount. Because the free admission is a 
FMV basis.  If a taxpayer makes a payment to a charitable            privilege that can be exercised frequently and is offered in both 
organization in a fundraising campaign and receives benefits         benefit packages, and the value of the T-shirts is insubstantial, 
with an FMV of not more than 2% of the amount of the payment,        Museum Juniper's disclosure statement need not value or 
or $125, whichever is less, the benefits received have               mention the free admission benefit or the T-shirts. However, 
insubstantial value in determining the taxpayer’s contribution.      because the 25% gift shop discount to Kai’s employees differs 
                                                                     from the 10% discount offered in the basic membership benefits 
    The dollar amounts given above are applicable to tax             package, Juniper's disclosure statement must describe the 25% 
TIP year 2023 under Rev. Proc. 2022-38. They are adjusted            discount but need not estimate its value.
    annually for inflation.
When a donee organization provides a donor only with goods           Definitions
or services having insubstantial value under Rev. Proc. 2022-38      Substantiation.  It is the responsibility of the donor:
(and any successor documents), the contemporaneous written              To value a donation, and
acknowledgment may indicate that no goods or services were           •
provided in exchange for the donor’s payment.                        •  To obtain an organization's written acknowledgment 
                                                                        substantiating the donation.
Certain membership benefits.      Other goods or services that 
are disregarded for substantiation and disclosure purposes are          There is no prescribed format for the organization's written 
annual membership benefits offered to a taxpayer in exchange         acknowledgment of a donation. Letters, postcards, or 
for a payment of $75 or less per year that consist of the following. computer-generated forms may be acceptable. The 
                                                                     acknowledgment must, however, provide sufficient information to 
1. Any rights or privileges that the taxpayer can exercise           substantiate the amount of the deductible contribution. The 
   frequently during the membership period, such as:                 organization may either:
   a. Free or discounted admission to the organization's             •  Provide separate statements for each contribution of $250 
    facilities or events, and                                           or more, or
                                                                     •  Furnish periodic statements substantiating contributions of 
   b. Free or discounted parking.                                       $250 or more.
2. Admission to events that are:                                     Separate contributions of less than $250 aren’t subject to the 
                                                                     requirements of section 170(f)(8), regardless of whether the sum 
   a. Open only to members; and                                      of the contributions made by a taxpayer to a donee organization 
   b. Within the low-cost article limitation, per person.            during a tax year equals $250 or more.
                                                                     Contemporaneous.        A written acknowledgment is 
Example 1.  Eli offers a basic membership benefits package           contemporaneous if the donor obtains it on or before the earlier 
for $75. The package gives members the right to buy tickets in       of:
advance, free parking, and a gift shop discount of 10%. Eli’s           The date the donor files the original return for the tax year in 
$150 preferred membership benefits package also includes a           •
                                                                        which the contribution was made, or
$20 poster. Both the basic and preferred membership packages            The due date (including extensions) for filing the donor’s 
are for a 12-month period and include about 50 productions. Eli      •
                                                                        original return for that year.
offers Frankie, a patron of the arts, the preferred membership 
benefits in return for a payment of $150 or more. Frankie accepts    Substantiation of payroll contributions.  An organization 
the preferred membership benefits package for $300. Eli’s            may substantiate an employee’s contribution by deduction from 
written acknowledgment satisfies the substantiation requirement      its payroll by:
if it describes the poster, gives a good faith estimate of its FMV   •  A pay stub, Form W-2, or other document showing a 
($20), and disregards the remaining membership benefits.                contribution to a donee organization; together with
Example 2.  In Example 1, if Frankie received only the basic         •  A pledge card or other document from the donee 
                                                                        organization that shows its name. For contributions of $250 
membership package for its $300 payment, Eli’s                          or more, the document must state that the donee 
acknowledgment need state only that no goods or services were           organization provides no goods or services for any payroll 
provided.                                                               contributions.
Example 3.  Genesis Theater Group performs four plays.               The amount withheld from each payment of wages to a taxpayer 
Each play is performed twice. Nonmembers can purchase a              is treated as a separate contribution.
ticket for $15. For a $60 membership fee, however, members are 
offered free admission to any of the performances. Charlie           Substantiation of matched payments.       If a taxpayer’s 
makes a payment of $350 and accepts this membership benefit.         payment to a donee organization is matched by another payer, 
Because of the limited number of performances, the                   and the taxpayer receives goods or services in consideration for 
membership privilege can’t be exercised frequently. Therefore,       its payment and some or all of the matching payment, those 
Genesis’s acknowledgment must describe the free admission            goods or services will be treated as provided in consideration for 
benefit and estimate its value in good faith.                        the taxpayer’s payment and not in consideration for the matching 
                                                                     payment.
Certain goods or services provided to donor’s 
employees or partners. Certain goods or services provided to         Disclosure statement.   An organization must provide a 
employees of donor organizations or partners of donor                written disclosure statement to donors who make a quid pro quo 
partnerships may be disregarded for substantiation and               contribution in excess of $75 (section 6115). This requirement is 
disclosure purposes. Nevertheless, the donee organization's          separate from the written substantiation acknowledgment a 
                                                                     donor needs for deductibility purposes. While, in certain 

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circumstances, an organization may be able to meet both time the taxpayer makes the payment to the donee organization,
requirements with the same written document, an organization the taxpayer receives, or expects to receive, goods or services in
must be careful to satisfy the section 6115 written disclosure exchange for that payment.
statement requirement in a timely manner because of the Goods or services a donee organization provides in
penalties involved. consideration for a payment by a taxpayer include goods or
Quid pro quo contribution. A “quid pro quo contribution” is services provided in a year other than the year in which the
a payment that is made both as a contribution and as a payment donor makes the payment to the donee organization.
for goods or services provided by the donee organization. Intangible religious benefits. Intangible religious benefits
Example. A donor gives a charity $100 in consideration for a are provided only by organizations organized exclusively for
concert ticket valued at $40 (a quid pro quo contribution). In this religious purposes. Examples include:
example, $60 would be deductible. Because the donor’s
payment exceeds $75, the organization must furnish a • Admission to a religious ceremony; and
disclosure statement even though the taxpayer’s deductible • De minimis tangible benefits, such as wine provided in
connection with a religious ceremony.
amount doesn’t exceed $75. Separate payments of $75 or less
made at different times of the year for separate fundraising Penalties. A charity that knowingly provides a false
events won’t be aggregated for purposes of the $75 threshold. substantiation acknowledgment to a donor may be subject to the
Good faith estimate. An organization may use any penalties under section 6701 and/or section 7206(2) for aiding
reasonable method in making a good faith estimate of the value and abetting an understatement of tax liability.
of goods or services provided by that organization in Charities that fail to provide the required disclosure statement
consideration for a taxpayer’s payment to that organization. A for a quid pro quo contribution of more than $75 will incur a
good faith estimate of the value of goods or services that aren’t penalty of $10 per contribution, not to exceed $5,000 per
generally available in a commercial transaction may be fundraising event or mailing. The charity may avoid the penalty if
determined by reference to the FMV of similar or comparable it can show that the failure was due to reasonable cause (section
goods or services. Goods or services may be similar or 6714).
comparable even though they don’t have the unique qualities of
the goods or services that are being valued. Photographs of Missing Children
Goods or services. Goods or services include: The IRS is a proud partner with the National Center for Missing &
• Cash, Exploited Children® (NCMEC). Photographs of missing children
• Property, selected by the Center may appear in instructions on pages that
• Services, would otherwise be blank. You can help bring these children
• Benefits, and home by looking at the photographs and calling
• Privileges. 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
In consideration for. A donee organization provides goods
or services in consideration for a taxpayer’s payment if, at the

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Paperwork Reduction Act Notice. We ask for the information on these forms to carry out the Internal Revenue laws of the United
States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to
figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the
Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions
must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by section 6103. However, certain returns and return information of
tax-exempt organizations and trusts are subject to public disclosure and inspection, as provided by section 6104.
Estimates of taxpayer burden. These include forms in the 990 series and attachments and Forms 1023, 1024, 1028, 5578,
5884-C, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-R, 8038-T, 8038-TC, 8328, 8718, 8282, 8453-TE, 8453-X, 8868, 8870,
8871, 8872, 8879-TE, 8886-T, and 8899 and their schedules and all the forms tax-exempt organizations attach to their tax returns.
Time spent and out-of-pocket costs are presented separately. Time burden includes the time spent preparing to file and to file, with
recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and
submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax
preparation software costs. Note that these estimates don’t include burden associated with post-filing activities. IRS operational data
indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.
Reported time and out-of-pocket cost burdens are national averages and include all associated forms and schedules, across all
preparation methods and taxpayer activities. As a result, the averages don’t necessarily reflect a “typical” case. Most taxpayers
experience lower-than-average burden, with taxpayer burden varying considerably by taxpayer type.

Fiscal Year 2024 Form 990 Series Taxpayer Compliance Cost Estimates

Type of Return
Form 990 Form 990-EZ Form 990-PF Form 990-T Form 990-N
Projections of the Number of
Returns To Be Filed With the
IRS 351,100 251,000 130,100 233,200 733,100
Estimated Average Total Time
(Hours) 107 69 53 42 5
Estimated Average Total
Out-of-Pocket Costs $2,900 $600 $2,200 $2,200 $20
Estimated Average Total
Monetized Burden $9,900 $1,700 $4,600 $5,700 $100

Estimated Total Time (Hours) 37,710,000 17,400,000 6,940,000 9,790,000 3,660,000
Estimated Total Out-of-Pocket
Costs $1,023,200,000 $152,200,000 $282,600,000 $506,400,000 $14,000,000
Estimated Total Monetized
Burden $3,466,900,000 $425,200,000 $594,600,000 $1,324,000,000 $71,400,000
Note. Amounts above are for FY2024. Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. Most tax-exempt organizations experience
lower-than-average burden, with tax-exempt organization burden varying considerably by tax-exempt organization type. Detail may not add due to rounding.
Comments and suggestions. We welcome your comments concerning the accuracy of these time estimates or suggestions for
future editions. You can send us comments through IRS.gov/FormComments. Or you can write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your
comments as we revise our tax forms, instructions, and publications.
Don’t send your return to this address. Instead, see General Instructions D. When, Where, and How To File, earlier, for the location
for filing your return.

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Index
 
                                     Capital gains   13                           Expenses:
A                                    Cash 17                                       Program service  13
Accountant 8                         Cash receipts and disbursements        4      Rent 16
Accounting:                          Certificates of deposit    12 17,            Extension of time to file 5
  Method  4 42,                      Changes in net assets      16 41, 
  Period 4                           Children:                                    F
Accounts payable    17                 Photographs of missing    45               Fair market value 35 36, 
Accounts receivable 17               Church    3 37,                              Federal unemployment tax (FUTA)          16
Accrual (method)    42               Church-affiliated organization     3         Federated fundraising agencies         11
Address  8                           Club facilities 22                           Fees:
  Change of  7                       Commercial co-venture       11                Copies 32
  Website  9                         Compensation    16 18 26, ,                   Fundraising  16
AKA or a.k.a. (See Name and address)   Deferred   19                               Government   12
Amended return   42                    Reasonable    35 36,                        Initiation 22
  Description of amendments  6         Reportable    18                            Laboratory  12
Annual information return  1 32,     Conformed copy     20                         Membership   12
Anti-abuse rule 30                   Contemporaneous      35                       Professional 16
Appendix:                            Contracts:                                    Registration 12
  Appendix A: Exempt Organizations     Initial 36                                 Final return 6
  Reference Chart   28               Contributions   10 14,                       Financial account 23
  Appendix B: How to Determine       Contributors:                                Fiscal year 4
  Whether an Organization's Gross      Schedule of   12                           Five highest compensated 
  Receipts are Normally $50,000 (or  Controlled entity  3 25,                      employees    26
  $5,000) or Less   28               Controlling organization    3 25,            Fixed payment 36
  Appendix C: Special Gross Receipts Copies    31                                 Foreign organization 
  Tests for Determining Exempt                                                     (See Organization)
  Status of Section 501(c)(7) and 
  501(c)(15) Organizations    29     D                                            Forms 39
  Appendix D: Public Inspection of   Deferred compensation       15 19,            Form 1023-EZ, Streamlined 
  Returns    30                      Defined contribution plan   19                   Application for Recognition of 
                                                                                      Exemption Under Section 501(c)(3) 
  Appendix E: Section 4958 Excess    Depreciation    16                               of the Internal Revenue Code       3
  Benefit Transactions   33          Disclosure   30                               Form 1023, Application for 
  Appendix F: Forms and Publications Disqualified person      34                      Recognition of Exemption Under 
  To File or Use    38               Disregarded entities     7                       Section 501(c)(3) of the Internal 
  Appendix G: Use of Form 990 or     Dissolution  21                                  Revenue Code   3
  990-EZ To Satisfy State Reporting                                                Form 1024-A, Application for 
  Requirements      41               Dividends    12 13 23, , 
  Appendix H, Contributions 42       Documents    32                                  Recognition of Exemption Under 
Application for tax exemption 31     Donations:                                       Section 501(c)(4) of the Internal 
                                                                                      Revenue Code   3
Application pending 3                  Of services   11                            Form 1024, Application for 
ASC 958  10 16,                        Of use of property  11                         Recognition of Exemption Under 
Assets:                              Donor advised fund       24                      Section 501(a) or for Determination 
  Net 17                               Donor advisor 24 35,                           Under Section 120 3
  Other 17                             Sponsoring organization   2 24,             Form 1041, U.S. Income Tax Return 
  Total 17                             Supporting organization   35                   for Estates and Trusts 3
Assistance to individuals  15        Dues and assessments        11                Form 1065, U.S. Return of Partnership 
Attachments  7                         Affiliates 12                                  Income   4
Attorney 8                             Members    12                               Form 1099-MISC, Miscellaneous 
Audit guides 42                        Nondeductible    20                            Income, Methods  18
                                                                                   Form 1120-POL, U.S. Income Tax 
                                                                                      Return for Certain Political 
B                                    E                                                Organizations 22
Balance sheet  17                    Economic benefit:                             Form 1128, Application To Adopt, 
Bank account   23                      Disregarded   36                               Change, or Retain a Tax Year       4
Bingo 13                               Interest on loans (foregone)    35          Form 4506-A, Request for a Copy of 
Black lung trust 2                     Liability insurance premiums    35             Exempt or Political Organization 
Book value 17                          Nontaxable fringe  36                          IRS Form  30
Books and records   13 23,           Employee benefits    15                       Form 4720, Return of Certain Excise 
                                                                                      Taxes on Charities and Other 
Buildings 17                         Employer identification number                   Persons Under Chapters 41 and 42 
Business activities 12                 (EIN)   8                                      of the Internal Revenue Code       22, 
                                     EO Determinations    19                          23
C                                    Excess benefit transaction     23 33 35, , ,  Form 5500, Annual Return/Report of 
                                       37                                             Employee Benefit Plan  4
Calendar year  4 7,                  Excise tax   22 23 37, ,                      Form 8822-B, Change of Address or 
Candidates for public office 22 25,  Exempt purpose     13                            Responsible Party — Business        8
Capital contributions  22

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Forms (Cont.)
  Form 8868, Application for Extension    List of officers directors, trustees,  Trust fund recovery penalty             24
  of Time To File an Exempt                 and key employees         18        Political campaign activities            25
  Organization Return or Excise           List of required schedules and        Political expenditures 22
  Taxes Related to Employee Benefit         attachments     7                   Political organization 
  Plans     5                             Loans  22                              (See Organization)
  Form 8886-T, Disclosure by              Lobbying:                             Postage  16
  Tax-Exempt Entity Regarding               Direct 21                           Printing 16
  Prohibited Tax Shelter 
  Transaction      23                       Grassroots    21                    Private foundation    4
  Form 941, Employer's Quarterly          Lobbying expenses       20            Professional fees (See Fees)
  Federal Tax Return      18              Local or subordinate                  Program services    12
  Form 990-N, Electronic Notice             organizations     31                Program-related investment 
  (e-Postcard) for Tax-Exempt                                                    (See Investment)
  Organizations not Required To File      M                                     Proxy tax 20
  Form 990 or 990-EZ      2               Maintenance expense         16        Public charity  4 24, 
  Form 990-PF, Return of Private          Major disposition of assets    21     Public inspection   6 30 31 42, , , 
  Foundation or Section 4947(a)(1)                                              Publications:
  Nonexempt Charitable Trust              Medicare taxes    16
  Treated as a Private Foundation       4 Membership benefits     12             Helpful  41
  Form 990-T, Exempt Organization         Membership dues and assessments        Pub. 15-A, Employer's Supplemental 
  Business Income Tax Return          20,   (See Dues and assessments)               Tax Guide  26
  22                                      Miscellaneous expenses      16         Pub. 15, Circular E Employer's Tax 
  Form W-2, Wage and Tax                  Miscellaneous income        18             Guide 24
  Statement      18                       Mission society     3                      Deferred compensation               18
Fringe benefits    35 36,                 Money market funds      17             Pub. 1771, Charitable 
Fund balances    17                       Mortgage interest (See Interest)           Contributions—Substantiation and 
Fundraising   10 11,                                                                 Disclosure Requirements             10
                                                                                 Pub. 1779, Independent Contractor or 
Fundraising Events    7 10 13 14, , ,     N                                          Employee   26
FUTA (See Federal unemployment tax)       Name and address      8                Pub. 463, Travel, Entertainment, Gift, 
                                          Name change     8                          and Car Expenses   11
G                                         Net Assets (See Assets)                Pub. 525, Taxable and Nontaxable 
Gaming   13                               Noncash contributions       11             Income  26
Gifts 10                                  Nondiscrimination policy       23      Pub. 526, Charitable 
Goods or services     14                  Nonexempt charitable trust     23          Contributions  10 11, 
Governing documents       20              Nonfixed payments (See Payments)       Pub. 557, Tax-Exempt Status for Your 
                                                                                     Organization 6
Grants 10 15,                             Notes receivable    15
                                                                                 Pub. 598, Tax on Unrelated Business 
Gross receipts   22 28,                   Notice 33                                  Income of Exempt 
Gross rental income    13                                                            Organizations  20
Gross revenue (See Revenue)               O                                      Pub. 946, How To Depreciate 
Gross sales   14                          Occupancy    16                            Property 16
Group exemption number (GEN)          8   Offices:                               Pub. 947, Practice Before the IRS and 
Group return   3                            Permanent     31                         Power of Attorney 27
                                            Regional or district  31 32,        Purpose of form   1
H                                         Organization:
Heath benefits  19                          Affiliated 34                       R
Helpful hints  2                            Foreign   2 34,                     Raffles 13
Helpful publications   41                   Political 3 22 25 30, , ,           Recordkeeping   6
Hours per week     18                       Related   25                        Related Organization 
                                            Religious  3                         (See Organization)
I                                           Supporting    3 35,                 Rent Expenses (See Expenses)
Incomplete return    6                    Organization managers       37        Reportable compensation 
Independent contractors   16 26,          Organizing document         20         (See Compensation)
Insurance   29                            Other Assets (See Assets)             Revenue  10
                                                                                 Deferred  17
Interest 12
  Mortgage   16                           P                                      Gross   14
                                                                                 Program service    11 12, 
  Rent 16                                 Paid preparer   26                    Revenue sharing transactions               37
Interest income    13                       Identifying number of     27        Revocation 38
Inventory   14                            Paperwork Reduction Act Notice    46  Rounding off  7
Investment:                               Payments:                             Royalties 12 13 15, , 
  Program-related  12 13,                   Compensation      35
  Rental income    13                       Government      11                  S
                                            Independent contractors      16
L                                           Nonfixed   36                       Salaries 15
Land  17                                    Services   11                       Sale:
Late filing 6                               Severance   35                       Of assets  13
Legislation 21                              To affiliates 15                     Of inventory  14
Liabilities, total 17                     Payroll taxes   16                     Of merchandise    14
Liquidation  21                           Penalties 16                           Of securities  13
                                            Failure to file 6                   Sale of securities (See Sale)
                                                                                Savings  12 17, 

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Savings accounts (See Savings)                  Signature 26                         Text message contribution           43
Schedules  39                                     Authority 27                       Total assets (See Assets)
Schedule A (Form 990), Public Charity             Block 6                            Transfers:
Status and Public Support       25              Significant Disposition of Net        To exempt non-charitable related 
Schedule B (Form 990), Schedule of                Assets  21                          organizations      25
Contributors      1 9 42,  ,                    Social security number  27           Trust, section 4947(a)(1)  3 23, 
Schedule C (Form 990), Political                Social security taxes 16
Campaign and Lobbying                           Solicitation 11                      U
Activities 20 25,                               Specific Instructions 7              U.S. territory 2
Schedule E (Form 990), Schools     25           State filing requirements 6 41,      U.S. Treasury bills 12 17, 
Schedule G (Form 990), Supplemental             State reporting requirements   5 41, Unrelated trade or business         12
Information Regarding Fundraising 
or Gaming Activities         14                 Statement of Program Service          Income   20 30, 
Schedule L (Form 990), Transactions               Accomplishments     17              Income tax    16
With Interested Persons         22 23,          Substantial contributor 35           Utilities 16
Schedule M (Form 990), Noncash                  Substantial influence 34
Contributions     42                            Substantiation  35                   V
Schedule N (Form 990), Liquidation,             Substitute forms  20
Termination, Dissolution, or                    Supporting organization              Value:
Significant Disposition of Assets        6,       (See Organization)                  Nominal or insubstantial  11
8 21,                                           Sweepstakes    14
Schedule O 6 8 15 17 19 20 23 25- , - , , , - ,                                      W
39                                              T                                    Website (See Address)
School 25                                                                            Who must file  2
                                                Tax shelter transaction 23
Securities 13 17, 
                                                Tax year 7
Securities account 23
                                                Taxes 16 23 37, , 
Shipping 16
                                                Telephone number   8
Short accounting period or short 
year   4                                        Termination  21

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