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                                                                                                 Department of the Treasury
                                                                                                 Internal Revenue Service
2022

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         see Appendix D: Public Inspection of Returns, later, and the 
otherwise noted.                                                   Instructions for Schedule B (Form 990).
Future developments. For the latest information about              Some members of the public rely on Form 990 or 990-EZ as 
developments related to Form 990-EZ and its instructions, such     the primary or sole source of information about a particular 
as legislation enacted after they were published, go to IRS.gov/   organization. How the public perceives an organization in such 
Form990EZ.                                                         cases may be determined by the information presented on its 
                                                                   return.
What’s New                                                         Other purposes of Form 990 and 990-EZ include the follow-
                                                                   ing. 
Ann. 2021-18 revoked Ann. 2001-33.    Ann. 2001-33, 2001-17 
I.R.B. 1137, provided tax-exempt organizations with reasonable     1. Form 990-EZ can be filed by organizations with gross 
cause for purposes of relief from the penalty imposed under             receipts of less than $200,000 and total assets of less than 
section 6652(c)(1)(A)(ii) if they reported compensation on their        $500,000 at the end of their tax year.
annual information returns in the manner described in Ann.         2. Sponsoring organizations of donor advised funds (as 
2001-33 instead of accordance with certain form instructions.           defined in section 4966(d)(1)), organizations that operate a 
Ann. 2021-18, 2021-52 I.R.B. 910, revoked Ann. 2001-33 and              hospital facility, organizations recognized by the IRS as 
instructs affected tax-exempt organizations to follow the specific      section 501(c)(29) nonprofit health insurance issuers, and 
instructions to the Forms 990, 990-EZ, and 990-PF, effective for        certain controlling organizations defined in section 512(b)
annual information returns required for taxable years beginning         (13) must file Form 990 rather than Form 990-EZ regardless 
on or after January 1, 2022.                                            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.
Required electronic filing of Form 990-EZ by exempt or-            3. Form 990-EZ can’t be used by a private foundation required 
ganizations. Form 990-EZ must be filed electronically. See              to file Form 990-PF. A section 501(c)(3) or section 4947(a)
General Instructions D. When, Where, and How To File, later, for        (1) organization should refer to the Instructions for 
more information.                                                       Schedule A (Form 990), Public Charity Status and Public 
Section 501(c)(21) trusts.   Form 990-BL, Information and               Support, to determine whether it is a private foundation.
Initial Excise Tax Return for Black Lung Benefit Trusts and        4. Form 990 must be used to file a group return, not Form 
Certain Related Persons, is a historical form. Section 501(c)(21)       990-EZ. See General Instructions A, later.
trusts can no longer file Form 990-BL and will file Form 990 (or 
submit Form 990-N, Electronic Notice (e-Postcard) for 
Tax-Exempt Organizations Not Required To File Form 990 or          General Instructions
990-EZ, if eligible) to meet their annual filing obligations under 
section 6033. Some section 501(c)(21) trusts may also be           Overview of Form 990-EZ.      Form 990-EZ is an annual 
required to file Form 6069, Return of Certain Excise Taxes on      information return required to be filed with the IRS by many 
Mine Operators, Black Lung Trusts, and Other Persons Under         organizations exempt from income tax under section 501(a), and 
Sections 4951, 4952, and 4953. See the Instructions for Form       certain political organizations and nonexempt charitable trusts. 
990 for more information.                                          Parts I through V of the form must be completed by all filing 
                                                                   organizations (Part VI must be completed by section 501(c)(3) 
Purpose of Form                                                    organizations and section 4947(a)(1) nonexempt charitable 
Form 990, Return of Organization Exempt From Income Tax,           trusts), and require reporting on the organization's exempt and 
and Form 990-EZ are used by tax-exempt organizations,              other activities, finances, compliance with certain federal tax 
nonexempt charitable trusts (that are not treated as private       filings and requirements, and compensation paid to certain 
foundations), and section 527 political organizations to provide   persons. Additional schedules are required to be completed 
the IRS with the information required by section 6033.             depending on the activities and type of organization. The 
                                                                   completed Form 990-EZ filed with the IRS, except for certain 
An organization's completed Form 990 or 990-EZ, and a              contributor information on Schedule B (Form 990), is required to 
section 501(c)(3) organization's Form 990-T, Exempt                be made available to the public by the IRS and the filing 
Organization Business Income Tax Return, are generally             organization (see Appendix D, later). Also, the organization may 
available for public inspection as required by section 6104.       be required to file the completed Form 990-EZ with state 
Schedule B (Form 990), Schedule of Contributors, is open for       governments to satisfy state reporting requirements. See 
public inspection for section 527 organizations filing Form 990 or Appendix G: Use of Form 990 or 990-EZ To Satisfy State 
990-EZ. Form 990-PF, Return of Private Foundation or Section       Reporting Requirements, later.
4947(a)(1) Trust Treated as Private Foundation, is also open for            Reminder: Don’t Include Social Security Number on 
public inspection for organizations filing Form 990-PF. For other  !        Publicly Disclosed Forms. Because the filing 
organizations that file Form 990 or 990-EZ, parts of Schedule B    CAUTION  organization and the IRS are required to publicly 
(Form 990) can be open to public inspection. For more details,     disclose the organization’s annual information returns, social 

Dec 8, 2022                                                  Cat. No. 64888C

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security numbers shouldn’t be included on this form. By law, with Part II, line 25, column (B)) as of the end of the year, without
limited exceptions, neither the organization nor the IRS may reduction for liabilities.
remove that information before making the form publicly For purposes of Form 990 or 990-EZ reporting, the term
available. Documents subject to disclosure include schedules “section 501(c)(3)” includes organizations exempt under
and attachments filed with the form. For more information, see sections 501(e) and (f) (cooperative service organizations),
Appendix D, later. 501(j) (amateur sports organizations), 501(k) (childcare
organizations), and 501(n) (charitable risk pools). In addition,
Helpful hints. The following hints may help you more efficiently any organization described in one of these sections is also
review these instructions and complete the form. 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 Form 990-N. If an organization normally has annual gross
990-EZ. 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).
If the organization chooses to file Form 990-EZ, be sure to file a
3. Instructions for the Form 990-EZ schedules are published complete return. See Appendix B, later, for a discussion of gross
separately from these instructions. 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 Foreign and U.S. possession organizations. Foreign
conducted a certain type of activity only if it conducted that organizations and U.S. possession organizations, as well as
activity during the tax year. 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
amounts in U.S. dollars, and state what conversion rate the
! unrelated trades or businesses of at least $1,000 are organization uses. Combine amounts from inside and outside
CAUTION also required to file Form 990-T in addition to any
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 than $50,000 and can file Form 990-N.
Not Required To File Form 990 or Form 990-EZ), depending Sponsoring organizations of donor advised funds.
upon 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
Form 990. Form 990 (not 990-EZ or 990-N) must be filed by an instructions.
organization exempt from income tax under section 501(a) Section 501(c)(29) nonprofit health insurance issuers.
(including an organization that hasn’t applied for recognition of Nonprofit health insurance issuers described in section 501(c)
exemption or whose application for recognition of exemption is (29) must file Form 990 and not Form 990-EZ.
pending) if it has either gross receipts greater than or equal to
$200,000 or total assets greater than or equal to $500,000 at the Controlling organizations described in section 512(b)(13).
end of the tax year (with exceptions described below for A controlling organization of one or more controlled entities, as
organizations eligible to submit Form 990-N and for certain described in section 512(b)(13), must file Form 990 and not
organizations described in General Instructions B. Organizations Form 990-EZ if it is required to file an annual information return
Not Required To File Form 990 or 990-EZ, later). Organizations for the year and if there was a certain type of transfer of funds
that must file include the following. between the controlling organization and any controlled entity
• Organizations described in section 501(c)(3) (other than during the year. See line 45 and the related instructions.
private foundations). Section 509(a)(3) supporting organizations. A section
• Organizations described in other section 501(c) 509(a)(3) supporting organization must file Form 990 or 990-EZ,
subsections. even if its gross receipts are normally $50,000 or less, and even
if it is described in Rev. Proc. 96-10, 1996-1 C.B. 577, or is an
Gross receipts. Gross receipts are the total amounts the affiliate of a governmental unit described in Rev. Proc. 95-48,
organization received from all sources during its annual 1995-2 C.B. 418, unless it qualifies as one of the following.
accounting period, without subtracting any costs or expenses.
See Appendix B: How To Determine Whether an Organization's 1. An integrated auxiliary of a church, as described in
Gross Receipts Are Normally $50,000 (or $5,000) or Less, later, Regulations section 1.6033-2(h).
for a discussion of gross receipts. Total assets is the amount 2. The exclusively religious activities of a religious order.
reported by the organization on its balance sheet (Form 990-EZ,

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3. An organization whose gross receipts are normally not more
than $5,000 that supports a section 501(c)(3) religious B. Organizations Not Required To File
organization. Form 990 or 990-EZ
If the organization is described in (3), then it must submit An organization described below doesn’t have to file Form 990
Form 990-N unless it voluntarily files Form 990 or 990-EZ. or 990-EZ even if it has at least $200,000 of gross receipts or
$500,000 total assets at the end of the tax year (except for
Section 501(c)(7) and 501(c)(15) organizations. Section section 509(a)(3) supporting organizations described in General
501(c)(7) and 501(c)(15) organizations apply the same gross Instructions A). See General Instructions A, earlier, for
receipts test as other organizations to determine whether they determining whether the organization can file Form 990-EZ
must file a Form 990 or 990-EZ, but use a different definition of instead of Form 990. An organization described in item 10 or 11
gross receipts to determine whether they qualify as tax exempt under Certain organizations with limited gross receipts, later, is
for the tax year. See Appendix C: Special Gross Receipts Tests required to submit Form 990-N unless it voluntarily files Form
for Determining Exempt Status of Section 501(c)(7) and Section 990 or 990-EZ, as applicable.
501(c)(15) Organizations, later, for more information.
Section 527 political organizations. Tax-exempt political Certain religious organizations
organizations must file Form 990 or 990-EZ unless their annual 1. A church, an interchurch organization of local units of a
gross receipts are less than $25,000 during the tax year or they church, a convention or association of churches, or an
are otherwise excepted under General Instructions B, later. A integrated auxiliary of a church as described in Regulations
section 527 political organization that is a qualified state or local section 1.6033-2(h) (such as a men's or women's
political organization must file Form 990 or 990-EZ only if it has organization, religious school, mission society, or youth
gross receipts of $100,000 or more. Political organizations aren’t group).
required to submit Form 990-N.
2. A church-affiliated organization that is exclusively engaged
Section 4947(a)(1) nonexempt charitable trusts. A in managing funds or maintaining retirement programs and
nonexempt charitable trust described under section 4947(a)(1) is described in Rev. Proc. 96-10. But see the filing
(if it isn’t treated as a private foundation) is required to file Form requirements for section 509(a)(3) supporting organizations
990 or 990-EZ unless excepted under General Instructions B, in General Instructions A, earlier.
later. Such a trust is treated like an exempt section 501(c)(3)
organization for purposes of completing the form. Section 3. A school below college level affiliated with a church or
4947(a)(1) trusts must complete all sections of the Form 990-EZ operated by a religious order, as described in Regulations
and schedules that 501(c)(3) organizations must complete. All section 1.6033-2(g)(1)(vii).
references to a section 501(c)(3) organization in Form 990-EZ, 4. A mission society sponsored by, or affiliated with, one or
schedules, and instructions include a section 4947(a)(1) trust more churches or church denominations, if more than half
(for instance, such a trust must complete Schedule A (Form of the society's activities are conducted in, or directed at,
990)), unless otherwise specified. If such a trust doesn’t have persons in foreign countries.
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 5. An exclusively religious activity of any religious order
doesn’t have to file Form 1041, U.S. Income Tax Return for described in Rev. Proc. 91-20, 1991-1 C.B. 524.
Estates and Trusts. Certain governmental organizations
Group returns. A group return filed by the central or parent 6. A state institution whose income is excluded from gross
organization on behalf of the subordinates in a group exemption income under section 115.
must be filed using Form 990, not Form 990-EZ.
7. A governmental unit or affiliate of a governmental unit
Returns when exempt status not established. An described in Rev. Proc. 95-48. But see the filing
organization is required to file Form 990 or 990-EZ in requirements for section 509(a)(3) supporting organizations
accordance with these instructions if the organization claims in General Instructions A, earlier.
exempt status under section 501(a) but hasn’t established such
exempt status by filing Form 1023, Application for Recognition of 8. An organization described in section 501(c)(1). A section
Exemption Under Section 501(c)(3) of the Internal Revenue 501(c)(1) organization is a corporation organized under an
Code; Form 1023-EZ, Streamlined Application for Recognition of act of Congress that is an instrumentality of the United
Exemption Under Section 501(c)(3) of the Internal Revenue States, and exempt from federal income taxes.
Code; Form 1024, Application for Recognition of Exemption Certain political organizations
Under Section 501(a); or Form 1024-A, Application for
Recognition of Exemption Under Section 501(c)(4) of the 9. A political organization that is:
Internal Revenue Code, and receiving an IRS determination • A state or local committee of a political party,
letter recognizing exempt status. In such cases, the organization • A political committee of a state or local candidate,
must check the “Application pending” checkbox in Item B of the • A caucus or association of state or local officials, or
Form 990 or 990-EZ header (whether or not a Form 1023, • Required to report under the Federal Election
1023-EZ, 1024, or 1024-A has been filed) to indicate that Form Campaign Act of 1971 as a political committee (as
990 or 990-EZ is being filed in the belief that the organization is defined in section 301(4) of such Act).
exempt under section 501(a). Certain organizations with limited gross receipts
To qualify for recognition of tax exemption retroactive to its 10. An organization whose gross receipts are normally $50,000
date of organization or formation, an organization claiming or less. Such organizations are generally required to submit
tax-exempt status must generally file Form 1023, 1023-EZ, Form 990-N if they choose not to file Form 990 or 990-EZ.
1024, or 1024-A within 27 months of the end of the month in To determine what an organization's gross receipts
which it was legally organized or formed. “normally” are, see Appendix B, later.
11. Foreign organizations and organizations located in U.S.
possessions, whose gross receipts from sources within the
United States are normally $50,000 or less, and which

2022 Instructions for Form 990-EZ -3-

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    didn’t engage in significant activity in the United States          For example, if filing for a short period beginning in 2022 on 
    (other than investment activity). Such organizations, if they       the 2021 Form 990-EZ, provide the information on Schedule A 
    claim U.S. tax exemption or are recognized by the IRS as            (Form 990), Part II, for the tax years 2018-2022, rather than for 
    tax exempt, are generally required to submit Form 990-N if          tax years 2017-2021. Check the “Initial return” box or the “Final 
    they choose not to file Form 990 or 990-EZ.                         return/terminated” box in Item B of the Heading if either of those 
    If a foreign organization or organization located in a U.S.         situations apply.
    possession is required to file a Form 990 or 990-EZ, then its       Accounting period change.  If the organization changes its 
    worldwide gross receipts, as well as assets, are taken into         accounting period, it must file a Form 990 for the short period 
    account in determining whether it qualifies to file Form            resulting from the change. If you are filing a short period return 
    990-EZ. To determine what an organization's gross receipts          because you changed your accounting period, use software with 
    normally are, see Appendix B, later.                                a change of accounting period field to file. Also, include the 
    Certain organizations that file different kinds of                  reason for the change, either “Form 1128 was approved” or 
    annual information returns                                          “Revenue Procedure 85-58 rules apply.”
12. A private foundation (including a private operating                 If the organization has previously changed its annual 
    foundation) exempt under section 501(c)(3) and described            accounting period at any time within the 10-calendar-year period 
    in section 509(a). Use Form 990-PF for a taxable private            that includes the beginning of the short period resulting from 
    foundation, a section 4947(a)(1) nonexempt charitable trust         the current change in accounting period, and it had a Form 
    treated as a private foundation, and a private foundation           990 series or income tax return filing requirement at any time 
    terminating its status by becoming a public charity under           during that 10-year period, it must also file a Form 1128, 
    section 507(b)(1)(B) for tax years within its 60-month              Application To Adopt, Change, or Retain a Tax Year, with the 
    termination period. If the section 507(b)(1)(B) organization        short-period return. See Rev. Proc. 85-58, 1985-2 C.B. 740.
    successfully terminates, then it files Form 990 or 990-EZ in        If an organization that submits Form 990-N changes its 
    its final year of termination.                                      accounting period, it must report this change on Form 990, 
                                                                        990-EZ, or 1128, or by sending a letter to:
13. A religious or apostolic organization described in section 
    501(d). Use Form 1065, U.S. Return of Partnership Income.           Internal Revenue Service
14. A stock bonus, pension, or profit-sharing trust that qualifies      1973 Rulon White Blvd.
    under section 401. Use Form 5500, Annual Return/Report              Ogden, UT 84201
    of Employee Benefit Plan.
    Subordinate organizations in a group exemption that are             Accounting Methods
TIP included in a group return filed for the tax year by the            An “accounting method,” for federal income tax purposes, is a 
    central organization shouldn’t file a separate Form 990             practice a taxpayer follows to determine the tax year in which to 
or 990-EZ, or submit Form 990-N for the tax year.                       report revenue and expenses for federal income tax purposes. 
                                                                        An accounting method includes not only the overall plan of 
    A public charity described in section 170(b)(1)(A)(iv) or           accounting for gross income or deductions (for example, an 
TIP (vi) or 509(a)(2) that isn’t within its initial 5 years of          accrual method or the cash receipts and disbursement method), 
    existence should first complete Part II or III of                   but also the treatment of any item that involves the proper time 
Schedule A (Form 990) to ensure that it continues to qualify as a       for the inclusion of an item in income or the taking of an item as a 
public charity for the tax year. If it fails to qualify as a public     deduction, or both. However, a practice that does not affect the 
charity, then it must file Form 990-PF rather than Form 990-EZ.         timing for reporting an item of income or deduction for purposes 
                                                                        of determining taxable income is not an accounting method. A 
                                                                        taxpayer, including a tax-exempt entity, generally adopts any 
C. Accounting Periods and Methods
                                                                        permissible accounting method in the first year in which it uses 
                                                                        the method in determining its taxable income. See Rev. Proc. 
Accounting Periods                                                      2015-13, 2015-5 I.R.B. 419.
Calendar year. Use the 2022 Form 990-EZ to report on the                        An exempt organization may adopt an accounting 
2022 calendar year accounting period. A calendar year                   !       method not only for purposes of calculating taxable 
accounting period begins on January 1 and ends on December              CAUTION income, but also for purposes of determining whether 
31.                                                                     taxable income will be subject to federal income tax. For 
Fiscal year. If the organization has established a fiscal year          example, a tax-exempt entity may adopt an accounting method 
accounting period, use the 2022 Form 990-EZ to report on the            for an item of income from an unrelated trade or business activity 
organization's fiscal year that began in 2022 and ended 12              even if the gross income from such activity is less than $1,000 
months later. A fiscal year accounting period should normally           and is therefore not taxed for federal income tax purposes 
coincide with the natural operating cycle of the organization. Be       pursuant to Regulations section 1.6012-2(e).
certain to indicate in the heading of Form 990-EZ the date the 
organization's fiscal year began in 2022 and the date the fiscal        An accounting method for an item of income or deduction 
year ended in 2023.                                                     may generally be adopted separately for each of the taxpayer's 
Short period. A short accounting period is a period of less than        trades or businesses. However, in order to be permissible, an 
12 months, which exists when an organization first commences            accounting method must clearly reflect the taxpayer's income. 
operations, changes its accounting period, or terminates. If the        Unless instructed otherwise, the organization should generally 
organization's short year began in 2022 and ended before                use the same accounting method on the return (including Form 
December 31, 2022 (not on or after December 31, 2022), it may           990-EZ and all schedules) to report revenue and expenses that 
use either 2021 Form 990 or 2022 Form 990-EZ to file for the            it regularly uses to keep its books and records.
short year. If using the 2021 return, provide the information for       Accounting method change.  Once a taxpayer, including a 
designated years listed on the return, other than the tax year          tax-exempt entity, adopts an accounting method for federal 
being reported, as if the years shown in the form text and              income tax purposes, the taxpayer must generally request the 
headings were updated.                                                  IRS's consent before it can change its accounting method (even 

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if the year in which the taxpayer seeks to make the change is a       books of account, unless the way one or more items are 
year in which it generates only tax-exempt income or is               reported on the state return conflicts with the instructions for 
otherwise not taxed on its taxable income). In most cases, a          preparing Form 990-EZ for filing with the IRS.
taxpayer requests consent to change an accounting method by           Example 1.    The organization maintains its books on the 
filing Form 3115, Application for Change in Accounting Method.        cash receipts and disbursements method of accounting but 
See Rev. Proc. 2015-13, or any successor, for general                 prepares a Form 990-EZ return for the state based on the 
procedures for obtaining consent to change an accounting              accrual method. It could use that return for reporting to the IRS.
method.
                                                                      Example 2.    A state reporting requirement requires the 
        Depending on the specific accounting method change            organization to report certain revenue, expense, or balance 
!       being requested, the taxpayer may be able to request          sheet items differently from the way it normally accounts for 
CAUTION “automatic” consent. This means that as long as the 
                                                                      them on its books. A Form 990-EZ prepared for that state is 
taxpayer follows the applicable procedures, the taxpayer does         acceptable for IRS reporting purposes if the state reporting 
not have to wait for formal approval by the IRS before applying       requirement doesn’t conflict with the Instructions for Form 
the new accounting method. See Rev. Proc. 2022-14, 2022-7             990-EZ.
I.R.B. 502, 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 or business must generally request consent before it can              See Pub. 538, Accounting Periods and Methods, and 
change its method of accounting for that item in any subsequent       TIP   the instructions for Forms 1128 and 3115, about 
year. This is true regardless of whether gross income from the              reporting changes to accounting periods and methods.
unrelated trade or business is greater than or equal to $1,000 in 
such subsequent year.                                                 D. When, Where, and How To File
Alternatively, if a taxpayer, including a tax-exempt entity, has      File Form 990-EZ by the 15th day of the 5th month after the 
not yet adopted an accounting method for an item of income or         organization's accounting period ends (May 15 for a 
deduction, a change in how the entity reports the item is not a       calendar-year filer). If the due date falls on a Saturday, Sunday, 
change in accounting method. In this case, the procedures             or legal holiday, file on the next business day. A business day is 
applicable to requests for accounting method changes (for             any day that isn’t a Saturday, Sunday, or legal holiday.
example, the requirement to file Form 3115) are not applicable.       If the organization is liquidated, dissolved, or terminated, file 
Thus, a tax-exempt entity that has never taken into account           the return by the 15th day of the 5th month after liquidation, 
an item of income or deduction in determining taxable income          dissolution, or termination.
does not have to request consent to change its method of 
reporting that item on Form 990-EZ. Additionally, a tax-exempt        If the return isn’t filed by the due date (including any 
entity that has never been subject to federal income tax on an        extension granted), attach a statement giving the reason(s) for 
item of income or deduction but that is required to file a Form       not filing on time.
990-T solely due to owing a section 6033(e)(2) proxy tax does         Required electronic filing. If you are filing a 2022 Form 
not have to request consent to change its method for reporting        990-EZ, you are required to file electronically.
the item.                                                             For additional information on the electronic filing requirement, 
Adjustments required when changing an accounting meth-                visit IRS.gov/E-file.
od. A taxpayer, including a tax-exempt entity, that changes its 
accounting method must generally calculate and report an              E. Extension of Time To File
adjustment to ensure that no portion of the item being changed        Use Form 8868, Application for Automatic Extension of Time To 
is permanently omitted or duplicated (see section 481(a)).            File an Exempt Organization Return, to request an automatic 
However, depending on the specific method change, the IRS             extension of time to file.
may provide that an adjustment is not required or permitted. An 
organization must report any adjustment required by section           F. Amended Return/Final Return
481(a) in Part I, line 20 (other changes in net assets or fund        To amend the organization's return for any year, file a new return 
balances), as a net asset adjustment made during the tax year.        including any required schedules. Use the version of Form 
The organization must explain in Schedule O (Form 990),               990-EZ applicable to the year being amended. The amended 
Supplemental Information to Form 990 or 990-EZ, the change            return must provide all the information called for by the form and 
and net asset adjustment.                                             instructions, not just the new or corrected information. Check the 
        Generally, a taxpayer, including a tax-exempt entity, will    “Amended return” box in Item B of the heading of the return. 
                                                                      Also, list in Schedule O (Form 990) which parts and schedules of 
!       recognize a positive section 481(a) adjustment (that is,      Form 990-EZ were amended and describe the amendments.
CAUTION an increase to income) ratably over 4 tax years and will 
recognize a negative section 481(a) adjustment in full in the year    The organization can file an amended return at any time to 
of change. See Rev. Proc. 2015-13, or its successor.                  change or add to the information reported on a previously filed 
However, as discussed above, if a tax-exempt entity has not           return for the same period. It must make the amended return 
yet adopted an accounting method for an item, a change in how         available for inspection for 3 years from the date of filing or 3 
the entity reports the item for purposes of the Form 990-EZ is not    years from the date the original return was due, whichever is 
a change in accounting method. In this case, an adjustment            later.
under section 481(a) is not required or permitted.                    If the organization needs a copy of its previously filed return, it 
State reporting. Many states that accept Form 990-EZ in place         can file Form 4506-A, Request for a Copy of Exempt or Political 
of their own forms require that all amounts be reported based on      Organization IRS Form. Go to IRS.gov/Forms for information on 
the accrual method of accounting. If the organization prepares        getting blank tax forms.
Form 990-EZ for state reporting purposes, it can file an identical    If the return is a final return, the organization must check the 
return with the IRS even though the return doesn’t agree with the     “Final return/terminated” box in Item B of the heading of the 
2022 Instructions for Form 990-EZ                                  -5-

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return and complete Schedule N (Form 990), Liquidation,                   organization’s second consecutive failure to file their required 
Termination, Dissolution, or Significant Disposition of Assets.           return or notice with information about how to comply with the 
                                                                          filing requirements. The Act applies to failures to file returns or 
Amended returns and state filing considerations.          State law 
                                                                          notices for 2 consecutive years if the return or notice for the 
can require that the organization send a copy of an amended 
                                                                          second year is required to be filed after December 31, 2019. 
Form 990-EZ return (or information provided to the IRS 
                                                                          Organizations that lose their exemption may need to file income 
supplementing the return) to the state with which it filed a copy of 
                                                                          tax returns and pay income tax, but may apply for reinstatement 
Form 990-EZ originally to meet that state's filing requirement. A 
                                                                          of exemption. For details, go to IRS.gov/EO.
state can require an organization to file an amended Form 
990-EZ to satisfy state reporting requirements, even if the               H. Requirements for a Properly 
original return was accepted by the IRS.
                                                                          Completed Form 990-EZ
G. Failure-To-File Penalties                                              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 $11,000 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 $1,129,000             schedules.
are subject to a penalty of $110 for each day failure continues           Public inspection. In general, all information the organization 
(with a maximum penalty for any one return of $56,000). The               reports on or with its Form 990-EZ, including schedules and 
penalty applies on each day after the due date that the return            attachments, will be available for public inspection. Note, 
isn’t filed.                                                              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 
incomplete return, such as by failing to complete a required line         Your Organization.
item or a required part of a schedule. To avoid penalties and             Signature.   A Form 990-EZ isn’t complete without a proper 
having to supply missing information later:                               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          The organization should also keep copies of any returns it 
subject to this penalty.                                                  has filed. They help in preparing future returns and making 
Use of a paid preparer doesn’t relieve the organization of its            computations when filing an amended return.
responsibility to file a complete and accurate return.                    Rounding off to whole dollars.   The organization can round off 
Against responsible person(s). If the organization doesn’t file           cents to whole dollars on the returns and schedules. If the 
a complete return or doesn’t furnish correct information, the IRS         organization does round to whole dollars, the organization must 
will send the organization a letter that includes a fixed time to         round all amounts. To round, drop amounts under 50 cents and 
fulfill these requirements. After that period expires, the person         increase amounts from 50 to 99 cents to the next dollar. For 
failing to comply will be charged a penalty of $10 a day. The             example, $1.49 becomes $1 and $2.50 becomes $3. If the 
maximum penalty on all persons for failures for any one return            organization has to add two or more amounts to figure the 
will not exceed $5,500.                                                   amount to enter on a line, include cents when adding the 
There are also penalties (fines and imprisonment) for willfully           amounts and round off only the total.
not filing returns and for filing fraudulent returns and statements       Completing all lines. Make an entry (including a zero (“-0-”) 
with the IRS (sections 7203, 7206, and 7207). States can                  when appropriate) on all lines requiring an amount or other 
impose additional penalties for failure to meet their separate            information to be reported. Do not leave any applicable lines 
filing requirements.                                                      blank, unless expressly instructed to skip a line. If answering a 
Automatic revocation for nonfiling for 3 consecutive years.               line is predicated on a “Yes” answer to the preceding line, and if 
The law requires most tax-exempt organizations to file an annual          the organization's answer to the preceding line was “No,” then 
Form 990, 990-EZ, or 990-PF with the IRS, or to submit a Form             leave the “If Yes” line blank.
990-N e-Postcard to the IRS. For more information on                      In general, answers can be explained or supplemented in 
exceptions to this requirement, visit Annual Exempt Organization          Schedule O (Form 990) if the allotted space in the form or other 
Return: Who Must File. If an organization fails to file an annual         schedule is insufficient, or if a “Yes” or “No” answer is required 
return or submit an annual notice as required for 3 consecutive           but the organization wishes to explain its answer.
years, its tax-exempt status is automatically revoked on and              Missing or incomplete parts of the form and/or required 
after the due date for filing its third annual return or notice. P.L.     schedules may result in the IRS contacting you to obtain the 
116-25 requires the IRS to notify an organization after the 

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missing information. Failure to supply the information may result 1. Core form with all parts completed (Parts I–V, Part VI by
in a penalty being assessed to your account. For tips on filing section 501(c)(3) organizations, Signature Block).
complete returns, go to IRS.gov/Charities.
2. Schedules A, B, C, E, G, L, N, and/or O, completed as
Reporting proper amounts. Some lines request information applicable, filed in alphabetical order.
reported on other forms filed by the organization, such as Forms
W-2, 1099, and 990-T. If the organization is aware that the 3. Attachments, completed as applicable. These include (a)
amount actually reported on the other form is incorrect, it must name change amendment to organizing document required
report on Form 990-EZ the information that should have been by Item B of the heading on page 1 of the return; (b)
reported on the other form (in addition to filing an amended form reasonable cause explanation for a late-filed return; and (c)
with the proper amount). articles of merger or dissolution, resolutions, and plans of
liquidation or merger required by Schedule N (Form 990).
In general, don’t report negative numbers, but report zero
(“-0-”) in lieu of a negative number, unless the instructions Do not attach materials not authorized in the instructions,
provide otherwise. Report revenue and expenses separately and or not otherwise authorized by the IRS.
don’t net related items, unless otherwise provided. To facilitate the processing of your return, don’t
Inclusion of activities and items of disregarded entities ! password protect or encrypt PDF attachments.
and joint ventures. An organization must report in its Form CAUTION Password protecting or encrypting a PDF file that is
990-EZ all of the revenues, expenses, assets, liabilities, and net attached to an e-filed return prevents the IRS from opening the
assets or funds of a disregarded entity of which it is the sole attachment.
member, and must report in its Form 990-EZ its share of all such
items of a joint venture or other investment or arrangement
treated as a partnership for federal income tax purposes. This Specific Instructions for Form
includes passive investments. In addition, the organization must
generally report the activities of a disregarded entity or a joint 990-EZ
venture as its own activities in the appropriate parts and
schedules of Form 990-EZ. Completing the Heading of Form
A disregarded entity must generally use the employer 990-EZ
TIP identification number (EIN) of its sole member. An
exception applies to employment taxes. For wages paid Item A. Accounting Period
to employees of a disregarded entity, the disregarded entity File the 2022 return for calendar year 2022 and fiscal years that
must file separate employment tax returns and use its own EIN began in 2022 and ended in 2023. For a fiscal year return, fill in
on such returns. See Regulations sections 301.6109-1(h) and the tax year space at the top of page 1 of the return. See
301.7701-2(c)(2)(iv). General Instructions C. Accounting Periods and Methods,
earlier, for additional information about accounting periods.
List of required schedules and attachments. An
organization may be required to file one or more schedules of Item B. Checkboxes
Form 990-EZ or various other attachments as described in the
form or instructions. The following is a list of the Form 990-EZ Address change. Check this box if the organization changed
schedules that the organization may have to complete. its address and hasn’t reported such a change on its most
• Schedule A, Public Charity Status and Public Support. See recently filed Form 990, 990-EZ, or 990-N, or in correspondence
Part V, Other Information. to the IRS.
• Schedule B, Schedule of Contributors. See Item H. Name change. Check this box if the organization changed its
Schedule B. legal name (not its “doing business as” name) and hasn’t
• Schedule C, Political Campaign and Lobbying Activities, reported such change on its most recently filed Form 990 or
Part III. See Line 35c. Section 6033(e) Tax for Lobbying 990-EZ or in correspondence to the IRS. If the organization
Expenditures. changed its name, attach the following documents. (See the
• Schedule C, Part I. See Line 46. Political Campaign line 34 instructions.)
Activities.
• Schedule C, Part II. See Line 47. Lobbying Activities. IF the organization is... THEN attach...
• Schedule E, Schools. See Line 48. Schools.
• Schedule G, Supplemental Information Regarding a corporation a copy of the amendment to the
Fundraising or Gaming Activities, Parts II and III. See lines articles of incorporation, and proof of
filing with the appropriate state
6a through 6d (gaming and fundraising events). authority.
• Schedule L, Transactions With Interested Persons, Part I.
See Line 40b (section 4958 excess benefit transactions). a trust a copy of the amendment to the trust
• Schedule L, Part II. See Line 38. Loans to or From Officers, instrument, or a resolution to amend
Directors, Trustees, and Key Employees. the trust instrument, showing the
effective date of the change of name
• Schedule N, Liquidation, Termination, Dissolution, or and signed by at least one trustee.
Significant Disposition of Assets, Parts I (liquidation,
termination, or dissolution) and II (significant disposition of an unincorporated association a copy of the amendment to the
net assets). See Line 36. Liquidation, Dissolution, articles of association, constitution, or
Termination, or Significant Disposition of Net Assets. other organizing document, showing
the effective date of the change of
• Schedule O, Supplemental Information to Form 990 or name and signed by at least two
990-EZ. See lines 8, 10, 16, 20, 24, 26, 31, 33, 34, 35, and officers, trustees, or members.
44.
Assembling Form 990-EZ, schedules, and attachments.
Before filing Form 990-EZ, assemble the package of forms,
schedules, and attachments in the following order.

2022 Instructions for Form 990-EZ -7-

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Initial return. Check this box if this is the first time the               For foreign addresses, enter information in the following 
organization is filing a Form 990-EZ and it hasn’t previously filed       order: city or town, state or province, the name of the country, 
a Form 990, 990-PF, 990-T, or 990-N.                                      and the postal code. Don’t abbreviate the country name.
Final return/terminated. Check this box if the organization has            If a change of address occurs after the return is filed, use 
terminated its existence or ceased to be a section 501(a) or              Form 8822-B, Change of Address or Responsible Party —
section 527 organization and is filing its final return as an exempt      Business, to notify the IRS of the new address.
organization or section 4947(a)(1) trust. See the instructions for 
line 36 that discuss liquidations, dissolutions, terminations, or         Item D. Employer Identification Number (EIN)
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 
copy of its articles of dissolution or merger isn’t available, the         State what EINs the organization has, the name and address 
organization may submit a copy of a resolution(s) of its                  to which each number was assigned, and the address of the 
governing body approving plans of liquidation, termination,               organization's principal office. The IRS will advise the 
dissolution, or merger.                                                   organization which number to use.
                                                                                  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.                      TIP     association must use its own EIN and not the EIN of its 
Amended 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 
with the IRS if it claims tax-exempt status.                              Enter the four-digit group exemption number if the organization 
                                                                          is included in a group exemption. The group exemption number 
   To qualify for recognition of tax exemption retroactive to the         (GEN) is a number assigned by the IRS to the central/parent 
date of its organization or formation, an organization claiming           organization of a group that has a group exemption letter. 
tax-exempt status must generally file Form 1023, 1023-EZ,                 Contact the central/parent organization to ascertain the GEN 
1024, or 1024-A within 27 months of the end of the month in               assigned.
which it was legally organized or formed.
                                                                                  If the organization is covered by a group exemption letter 
Item C. Name and Address                                                   !      as a subordinate organization, the organization should 
Enter the organization's legal name in the “Name of                       CAUTION file Form 990-EZ only if the organization isn’t included in 
organization” box. If the organization operates under a name              a group return filed by the central/parent organization for the tax 
different from its legal name, identify its alternate name, after the     year.
legal name, by writing “a.k.a.” (also known as) and the alternate                 The central/parent organization of a group ruling can’t 
name of the organization. If multiple a.k.a. names won’t fit in the        !      file a group return with Form 990-EZ but must use Form 
box, list them in Schedule O (Form 990). However, if the                  CAUTION 990.
organization has changed its legal name, follow the instructions 
in Item B for reporting the name change.
                                                                          Item G. Accounting Method
   Include the suite, room, or other unit number after the street 
address. If the post office doesn’t deliver mail to the street            Indicate the method of accounting used in preparing this return. 
address and the organization has a P.O. box, enter the box                See General Instructions C, earlier.
number instead of the street address.
                                                                          Item H. Schedule B (Form 990)
   If the organization receives its mail in care of a third party         Whether or not the organization enters any amount on line 1 of 
(such as an accountant or an attorney), enter “C/O” on the street         Form 990-EZ, the organization must either check the box in Item 
address line, followed by the third party's name and street               H or attach Schedule B (Form 990). Failure to either check the 
address or P.O. box.                                                      box in Item H or file Schedule B (Form 990) will result in a 
                                                                          determination that the return is incomplete. Complete and file 

                                                                      -8-                           2022 Instructions for Form 990-EZ

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Schedule B (Form 990) if the organization met any of the                      Section 501(c)(7), (8), or (10) Organizations
following conditions during the tax year.
•  It is a section 501(c)(3) organization and met the 33 / % 1 3              If           a section 501(c)(7), (8), or (10) organization received neither 
   support test of the regulations under sections 509(a)(1) and                            (1) any contribution or bequest for use exclusively for 
   170(b)(1)(A)(vi); checks the box on Schedule A (Form 990),                              religious, charitable, scientific, literary, or educational 
   Part II, line 13, 16a, or 16b; and received from any one                                purposes, or the prevention of cruelty to children or animals; 
   contributor, during the tax year, contributions of the greater                          nor (2) any contribution of $5,000 or more not exclusively for 
   of $5,000 (in money or property) or 2% of the amount on                                 such purposes from any one contributor,
   Form 990-EZ, Part I, line 1 (contributions, gifts, grants, and             Then         the organization should check the box in Item H to certify that 
   similar amounts received). An organization filing Schedule B                            it isn’t required to attach Schedule B (Form 990). 
   (Form 990) can limit the contributors it reports on                        Otherwise    complete and attach Schedule B (Form 990). 
   Schedule B (Form 990) using this greater than $5,000 or 2% 
   threshold only if it checks the box on Schedule A (Form 
   990), Part II, line 13, 16a, or 16b.                                       All Other Form 990-EZ Organizations (General 
•  It is a section 501(c)(3) organization that didn’t meet the                Rule)
   33 / % support test of the regulations under sections 509(a)1 3
   (1) and 170(b)(1)(A)(vi), and received during the tax year                 If           the organization didn’t receive a contribution of $5,000 or 
   contributions of $5,000 or more from any one contributor.                               more from any one contributor* (reportable on line 1 of Form 
•  It is a section 501(c)(7), 501(c)(8), or 501(c)(10)                                     990-EZ),
   organization that received, during the tax year, (a)                       Then         the organization should check the box in Item H to certify that 
   contributions of any amount for use exclusively for religious,                          it isn’t required to attach Schedule B (Form 990). 
   charitable, scientific, literary, or educational purposes; or (b) 
   contributions of $5,000 or more not exclusively for such                   Otherwise    complete and attach Schedule B (Form 990). 
   purposes from any one contributor.
•  It isn’t a section 501(c)(3), 501(c)(7), 501(c)(8), or 501(c)              * To determine if the organization received a contribution of 
   (10) organization and it received during the tax year                      $5,000 or more from a contributor during the year, add all direct 
   contributions of $5,000 or more from any one contributor.                  and indirect gifts, grants, or contributions of $1,000 or more in 
   See the Instructions for Schedule B (Form 990) for more                    cash or property that a contributor made to the organization 
   information.                                                               during the year. Do not include smaller gifts, grants, or 
        Do not attach substitutes for Schedule B (Form 990).                  contributions. See the Instructions for Schedule B (Form 990) for 
                                                                              more information.
!       Parts I, II, and III of Schedule B (Form 990) may be 
CAUTION photocopied as needed to provide adequate space for 
listing all contributors.                                                     Item I. Website
                                                                              Enter the organization’s current address for its primary website, 
        For purposes of Schedule B (Form 990), contributors                   as of the date of filing this return. If the organization doesn’t 
TIP     include individuals, fiduciaries, partnerships,                       maintain a website, enter “N/A” (not applicable).
        corporations, associations, trusts, and exempt 
organizations. For organizations described in section 170(b)(1)               Item J. Tax-Exempt Status
(A)(iv) or (vi) or section 509(a)(2), contributors also include               Check the applicable box to show the organization's tax-exempt 
governmental units.                                                           status. If the organization is exempt under section 501(c) (other 
                                                                              than 501(c)(3)), check the 501(c) box and insert the appropriate 
                                                                              subsection number within the parentheses (for example, “4” for a 
Guidelines for Meeting the Requirements of                                    501(c)(4) organization). See the chart in Appendix A: Exempt 
Schedule B (Form 990)                                                         Organizations Reference Chart, later. The term “section 501(c)
                                                                              (3)” includes organizations exempt under sections 501(e), (f), 
Section 501(c)(3) Organization Meeting the                                    (k), and (n).
33 / % Support Test of Section 170(b)(1)(A)(vi)1 3
                                                                              Item K. Form of Organization
If        a section 501(c)(3) organization that met the 33 / % support 1 3    Check the box describing the organization's legal entity form or 
          test of the regulations under section 509(a)(1) and section         status under state law in its state of legal domicile. Legal entity 
          170(b)(1)(A)(vi) didn’t receive a contribution of the greater of    forms include corporations, trusts, unincorporated associations, 
          $5,000 or 2% of the amount on line 1 of Form 990-EZ from            and other types of entities (for example, partnerships and limited 
          any one contributor,*                                               liability companies (LLCs)).
Then      the organization should check the box in Item H to certify that             Section 527 political organizations have different gross 
          it isn’t required to attach Schedule B (Form 990).                  !       receipts thresholds for Form 990-EZ filing, and aren’t 
Otherwise complete and attach Schedule B (Form 990).                          CAUTION required to submit Form 990-N. See Section 527 
                                                                              political organizations, earlier, for more information.
                                                                                      Section 501(c)(7) and 501(c)(15) organizations use 
                                                                              !       different definitions of gross receipts to determine 
                                                                              CAUTION whether they qualify for tax exemption for the year. 
                                                                              Appendix C defines gross receipts for the purpose of 
                                                                              determining the exempt status of organizations described in 
                                                                              sections 501(c)(7) and 501(c)(15). Do not use the definition of 
                                                                              gross receipts in Appendix C to determine whether the 
                                                                              organization's gross receipts are normally $50,000 or less.

2022 Instructions for Form 990-EZ                                          -9-

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Item L. Determining Gross Receipts Report assets contributed to the organization by another
Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. entity in the course of the entity’s liquidation, dissolution, or
See Appendix B and Appendix C, later, for a discussion of gross termination.
receipts. Do not net losses from uncollectible pledges, refunds of
Only those organizations with gross receipts of less than contributions and service revenue, or reversal of grant expenses
$200,000 and total assets of less than $500,000 at the end of on line 1. Rather, report any such items as Other changes in net
the tax year can use Form 990-EZ. If the organization doesn’t assets or fund balances on Part I, line 20, and explain in
meet these requirements, it must file Form 990, unless excepted Schedule O (Form 990).
under General Instructions B, earlier. A1. Contributions can arise from fundraising events when
Do not use the definition of gross receipts for section an excess payment is received for items offered.
Fundraising activities relate to soliciting and receiving
! 501(c)(7) or 501(c)(15) exemption purposes (discussed contributions. However, fundraising activities such as dinners,
CAUTION in Appendix C) to determine the amount to enter here.
door-to-door sales of merchandise, carnivals, and bingo games
can produce both contributions and revenue. Report as a
Part I. Revenue, Expenses, and contribution, both on line 1 and on line 6b (within the
Changes in Net Assets or Fund parentheses), any amount received through such a fundraising
event that is greater than the FMV (retail value) of the
Balances merchandise or services furnished by the organization to the
All organizations filing Form 990-EZ with the IRS or any state contributor. Report all gross income from gaming activities on
must complete Part I. Some states that accept Form 990-EZ in line 6a.
place of their own forms may require additional information. See This situation usually occurs when organizations seek
Appendix G, later. support from the public through solicitation programs that are in
part fundraising events or activities and are in part solicitations
Check the box in the heading of Part I if Schedule O (Form for contributions. The primary purpose of such solicitations is to
990) contains any information pertaining to this part. receive contributions and not to sell the merchandise at its retail
value, even though this might produce a profit.
Neither Form 5500 nor Department of Labor (DOL) Forms
LM-2 or LM-3, Labor Organization Annual Report, should be Example. An organization holds a dinner, charging $400
substituted for Form 990-EZ, lines 1 through 17. per person for the meal. The dinner has a retail value of $160. A
person who purchases a ticket is really purchasing the dinner for
Line 1. Contributions, Gifts, Grants, and Similar $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
line 6b (within the parentheses). The revenue received ($160
A. What Is Included on Line 1? retail value of the dinner) is reported on line 6b. Expenses
directly related to the dinner are reported on line 6c. Fundraising
• Report amounts received as voluntary contributions; for expenses relating to the contribution of $240 are reported on
example, payments, or the part of any payment, for which lines 12 through 16.
the payer (donor) doesn’t receive fair market value (FMV) If a contributor gives more than $160, that person would be
from the recipient (donee) organization. Contributions are making a contribution of the difference between the dinner's
reported on line 1 regardless of whether they are deductible retail value of $160 and the amount actually given. Rev. Rul.
by the contributor. 67-246, 1967-2 C.B. 104, as distinguished from Rev. Rul.
• Enter the gross amounts of contributions, gifts, grants, and 74-348 1974-2 C.B. 80, explains this principle in detail. See also
bequests that the organization received from individuals, the instructions for line 6, later, and Pub. 526, Charitable
trusts, corporations, estates, affiliates, foundations, public Contributions.
charities, and other exempt organizations, or raised by an
outside professional fundraiser. At the time of any solicitation or payment, organizations
• Report the value of noncash contributions at the time of the ! that are eligible to receive tax-deductible contributions
donation. For example, report the gross value of a donated CAUTION should advise patrons of the amount deductible for
car as of the time the car was received as a donation. federal tax purposes. See Pub. 1771, Charitable Contributions
• Report all related expenses on lines 12 through 16. Enter on Substantiation and Disclosure Requirements.
line 13 professional fundraising fees relating to the gross
amounts of contributions collected in the charity's name by A2. Contributions can arise from fundraising events when
fundraisers. items of only nominal or insubstantial value are given or
offered. If an organization offers goods or services of only
Reporting line 1 amounts in accordance with ASC 958 is nominal or insubstantial value through a fundraising event, or
generally acceptable (though not required) for Forms 990 and distributes free, unordered, low-cost items to patrons, report the
990-EZ purposes, but the value of donated services or use of entire amount received for such benefits as a contribution on
materials, equipment, or facilities may not be reported. However, line 1. See also the instruction for Line 6b. B1, later, regarding
state law may require it. An organization that receives a grant to nominal or insubstantial value. Report all related expenses on
be paid in future years should, according to ASC 958, report the lines 12 through 16.
grant's present value on line 1. Accruals of present value Benefits have a nominal or insubstantial value if the
increments to the unpaid grant should also be reported on line 1 organization informs patrons how much of their payment is a
in future years. deductible contribution, and either:
1. The FMV of all of the benefits received in connection with
The organization must report any contributions of
the payment isn’t more than 2% of the payment or $117,
conservation easements and other qualified conservation
whichever is less; or
contributions consistently with how it reports revenue from such
contributions in its books, records, and financial statements.

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2. The payment is $58.50 or more and the only benefits or such other time as provided in Rev. Proc. 2021-48, 2021-49
received in connection with the payment are token items I.R.B. 835.
(bookmarks, calendars, key chains, mugs, posters, T-shirts,
etc.) bearing the organization's name or logo. The cost to A6. Contributions received through other fundraising or-
the organization (as opposed to FMV) of all benefits ganization. Contributions received indirectly from the public
received by a donor must be, in the aggregate, $11.70 or through solicitation campaigns of federated fundraising agencies
less. (United Way) are included on line 1.
A3. Contributions in the form of membership dues. Include A7. Contributions received from associated organizations.
on line 1 membership dues and assessments to the extent they Include on line 1 amounts contributed by other organizations
are contributions and not payments for benefits received. See closely associated with the filing organization. This includes
the instructions for Line 3. C1, later. contributions received from a parent organization, subordinate,
or another organization having the same parent.
A4. Grants equivalent to contributions. Grants made to
encourage an organization receiving the grant to carry on A8. Contributions from a commercial co-venture. Include
programs or activities that further the grant recipient's exempt amounts contributed by a commercial co-venture on line 1.
purposes are grants that are equivalent to contributions. Report These contributions are amounts received by the organization
them on line 1. The grantor can specify which of the recipient's for allowing an outside organization (donor) or individual to use
activities the grant may be used for, such as an adoption the recipient organization's name in a sales promotion
program or a disaster relief project. campaign, such as where the outside organization agrees to
contribute 2% of all sales proceeds to the organization.
A grant is still equivalent to a contribution if the grant recipient
performs a service, or produces a work product, that benefits the
grantor incidentally, but see the instructions for Line 1. B1, later. B. What Isn’t Included on Line 1?
A5. Contributions or grants from governmental units. B1. Grants that are payments for services are not contribu-
Whether a payment from a governmental unit is labeled a “grant” tions. A grant is a payment for services, and not a contribution,
or a “contract” doesn’t determine whether the payment should when the terms of the grant provide the grantor with a specific
be reported on line 1. Rather, a grant or other payment from a service, facility, or product, rather than providing a benefit to the
governmental unit is treated as a grant equivalent to a general public or that part of the public served by the grant
contribution if its primary purpose is to enable the recipient to recipient. The recipient organization would report such a grant
provide a service to, or maintain a facility for, the direct benefit of as income on line 2 (program service revenue).
the public rather than to serve the direct and immediate needs of B2. Donations of services or use of property. Do not include
the grantor (even if the public pays part of the expense of the value of services donated to the organization (such as the
providing the service or facility). See the instructions for Line 2. value of donated advertising space, broadcast air time (including
D, later. donated public service announcements), or discounts on
The following are examples of governmental grants and other services), or of the free use of property (materials, equipment, or
payments that are treated as contributions and reported on facilities) as contributions on line 1. However, for the optional
line 1. reporting of those amounts, see the instructions for donated
• Payments by a governmental unit for the construction or services in Part III, later.
maintenance of library or museum facilities open to the
B3. Unreimbursed expenses. Any unreimbursed expenses of
public.
officers, employees, or volunteers don’t belong on Form 990-EZ.
• Payments by a governmental unit to nursing homes to
See the explanations of charitable contributions and employee
provide health care to their residents (but not Medicare,
business expenses in Pub. 526, and Pub. 463, Travel, Gift, and
Medicaid, and other similar payments on behalf of specific
Car Expenses.
individuals under the line 2 instructions).
• Payments by a governmental unit to child placement or child B4. Section 501(c)(9), (17), and (18) organizations. Section
guidance organizations under government programs to 501(c)(9) organizations provide participants with life, sick,
better serve children in the community. accident, or other similar benefits. Section 501(c)(17)
The following examples illustrate the distinction between organizations provide participants with supplemental
government payments reportable on lines 1 and 2. unemployment benefits, and sickness and accident benefits
• A payment by a governmental agency to a medical clinic to subordinate to supplemental unemployment benefits. Section
provide vaccinations to the general public is a contribution 501(c)(18) organizations provide participants with pension(s)
reported on line 1. A payment by a governmental agency to and similar benefits. When such an organization receives
a medical clinic to provide vaccinations to employees of the payments from participants, or their employers, to provide these
agency is program service revenue reported on line 2. benefits, report the payments on line 2 as program service
• A payment by a governmental agency to an organization to revenue, rather than on line 1 as contributions.
provide job training and placement for disabled individuals is
a contribution reported on line 1. A payment by a C. How To Value Noncash Contributions
governmental agency to the same organization to operate
the agency's internal mail delivery system is program Report noncash contributions on line 1 at FMV. If FMV can’t be
service revenue reported on line 2. readily determined, use an appraised or estimated value. See
also the Instructions for Schedule B (Form 990), Part II.
The Coronavirus Aid, Relief, and Economic Security Act
TIP (CARES Act) established the Paycheck Protection
Program (PPP) to provide loans to small businesses as D. Schedule of Contributors
a direct incentive to keep their workers on the payroll. The loans
are forgiven if all employee retention criteria are met and the Attach Schedule B (Form 990), if required. See the instructions
funds are used for eligible expenses. Amounts of PPP loans that for Item H, earlier.
are forgiven may be reported on line 1 as contributions from a
governmental unit in the tax year that the amounts are forgiven

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The information on Form 1099-K, Payment Card and directly rather than benefiting the public as a whole. See the
TIP Third Party Network Transactions, may be useful in instructions for Line 1. A5, earlier, for reporting guidelines when
helping you to prepare your return but you aren’t payments are received from a government agency for providing
required to report the information on any specific line of your a service, facility, or product for the primary benefit of the
return. An organization that receives a Form 1099-K reporting a general public.
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.
Section 501(c)(3) organizations must figure the amount A. What Is Included on Line 3?
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
Line 2. Program Service Revenue Including members (whether or not the membership benefits are used by
Government Fees and Contracts the members), report such dues and assessments on line 3.
Enter the total program service revenue (exempt function A2. Organizations that generally match dues and benefits.
income). Program services are primarily those that form the Organizations described in section 501(c)(5), (6), or (7)
basis of an organization's exemption from tax. generally provide benefits with a reasonable relationship to
dues, 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
services (whether to be paid directly by the patients or through These include subscriptions to publications; newsletters (other
Medicare, Medicaid, or other third-party reimbursement), than one about the organization's activities only); free or
laboratory fees, and related charges for services. reduced-rate admissions to events sponsored by the
organization; use of the organization's facilities; and discounts
Program service revenue also includes tuition received by a on articles or services that both members and nonmembers can
school; revenue from admissions to a concert or other buy. In figuring the value of membership benefits, disregard such
performing arts event or to a museum; royalties received as intangible benefits as the right to attend meetings, vote, or hold
author of an educational publication distributed by a commercial office in the organization, and the distinction of being a member
publisher; payments received by a section 501(c)(9) of the organization.
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
B. Program-Related Investment Income available membership benefits. Dues received by an
organization, to the extent they exceed the monetary value of the
Program service revenue also includes income from membership benefits available to the dues payer, are a
program-related investments. These investments are made contribution that should be reported on line 1.
primarily to accomplish an exempt purpose of the investing C2. Dues received primarily for the organization's support.
organization rather than to produce income. Examples of If a member pays dues primarily to support the organization's
program-related investments are scholarship loans and activities, and not to obtain benefits of more than nominal or
low-interest loans to charitable organizations, indigents, or insubstantial monetary value, those dues are a contribution to
victims of a disaster. See also the instructions for line 4. the organization includible on line 1.
Rental income received from an exempt function is another Example. M is an organization whose primary purpose is to
example of program-related investment income (below-market support the local symphony orchestra. Members have the
rents from housing leased to low-income persons). For purposes privilege of purchasing subscriptions to the symphony's annual
of this return, report all rental income from an affiliated concert series before they go on sale to the general public, but
organization on line 2. must pay the same price as any other member of the public.
They are also entitled to attend a number of rehearsals each
season without charge. Under these circumstances, M's receipts
C. Unrelated Trade or Business Activities from members are contributions reported on line 1.

Unrelated trade or business activities (other than fundraising Line 4. Investment Income
activities that aren’t regularly carried on) that generate fees for
services can also be program service activities. A social club, for A. What Is Included on Line 4?
example, should report as program service revenue the fees it
charges both members and nonmembers for the use of its tennis A1. Interest on savings and temporary cash investments.
courts and golf course. Include the amount of interest received from interest-bearing
checking accounts, savings, and temporary cash investments,
such as money market funds, commercial paper, certificates of
D. Government Fees and Contracts deposit, and U.S. Treasury bills or other governmental
obligations that mature in less than 1 year. So-called dividends
Program service revenue includes income earned by the or earnings received from mutual savings banks, money market
organization for providing a government agency with a service,
facility, or product that benefited that government agency

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

A. What Is Included on Line 6b? Line 7a. Sales of Inventory
Include on line 7a the gross sales (less returns and allowances)
Gross revenue/contributions. When an organization receives of inventory items, whether the sales activity is an exempt
payments for goods or services offered through a fundraising function or an unrelated trade or business. Inventory items are
event, enter the following. goods the organization makes to sell to others, or that it buys for
1. As gross revenue, on line 6b (in the right-hand column), the resale. Include all inventory sales except sales of goods at
retail value of the goods or services. fundraising events, which are reportable on line 6. Do not
include on line 7 sales of investments on which the organization
2. As a contribution, on both line 1 and line 6b (within the expected to profit by appreciation and sale; report sales of these
parentheses), any amount received that exceeds the retail investments on line 5.
value of the goods or services given.
Example. At a fundraising event, an organization received Line 7b. Cost of Goods Sold
$100 in gross receipts for goods valued at $40. The organization On line 7b, report the cost of goods sold related to sales of such
entered gross revenue of $40 on line 6b and entered a inventory. The usual items included in cost of goods sold are
contribution of $60 on both line 1 and within the parentheses on direct and indirect labor, materials and supplies consumed,
line 6b. The contribution was the difference between the gross freight-in, and a proportion of overhead expenses. For purposes
revenue of $40 and the gross receipts of $100. of Part I, the organization may include as cost of donated goods
their FMV at the time of acquisition. Marketing and distribution
B. What Isn’t Included on Line 6b? expenses aren’t includible in cost of goods sold but are reported
on lines 12 through 16.
B1. Sales or gifts of goods or services of only nominal or
insubstantial value. If the goods or services offered at the Line 8. Other Revenue
fundraising event have only nominal or insubstantial value, Enter the total income from all sources not covered by lines 1
through 7. Examples of line 8 income are interest on notes

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receivable not held as investments or as program-related If the individual grantee is related to a grantor or
investments (defined in the line 2 instructions); interest on loans ! contributor to the organization, then don’t provide the
to officers, directors, trustees, key employees, and other CAUTION name of the grantor or contributor. Instead, identify such
employees; and royalties that aren’t investment income or persons generically as “grantee” and as “grantor” or
program service revenue. Describe this income on Schedule O “contributor.”
(Form 990).
If any related organization (see the line 49 instructions for the
Line 10. Grants and Similar Amounts Paid definition of “related organization”) received a payment reported
on line 10, then so indicate and specify the purpose of the
A. What Is Included on Line 10? payment.
Enter the amount of actual grants and similar amounts paid to Classify activities on this schedule in more detail than by
individuals and organizations selected by the filing organization. using broad terms such as charitable, educational, religious, or
Include scholarship, fellowship, and research grants to scientific. For example, identify payments to affiliates, payments
individuals. for nursing services, fellowships, and payments for food, shelter,
or medical services for indigents or disaster victims.
A1. Specific assistance to individuals. Include on this line
the amount of payments to, or for the benefit of, particular clients Colleges, universities, and primary and secondary schools
or patients, including assistance by others at the organization's reporting scholarships or other financial assistance can instead
expense. include a statement in Schedule O (Form 990) that (a) groups
A2. Payments, voluntary awards, or grants to affiliates. each type of financial aid provided, (b) indicates the number of
Include on line 10 certain types of payments to organizations individuals who received the aid, and (c) specifies the aggregate
affiliated with (closely related to) the filing organization. These dollar amount.
payments include predetermined quota support and dues
payments by local organizations to their state or national If an organization gives property other than cash and
organizations. measures an award or grant by the property's FMV, also show
on this schedule:
If the organization uses Form 990-EZ for state reporting • A description of the property,
! purposes, distinguish on Schedule O (Form 990) • The book value of the property,
CAUTION between payments to affiliates and awards and grants. • How the book value was determined,
See Appendix G, later. • How the FMV was determined, and
• The date of the gift.
B. What Isn’t Included on Line 10? Any difference between a property's FMV and book value
should be recorded in the organization's books of account and
B1. Administrative expenses. Do not include on this line on line 20.
expenses made in selecting recipients or monitoring compliance
with the terms of a grant or award. Enter those expenses on
Line 11. Benefits Paid to or for Members
lines 12 through 16.
For an organization that gives benefits to members or
B2. Purchases of goods or services from affiliates. Do not dependents (such as organizations exempt under section 501(c)
report the cost of goods or services purchased from affiliates on (8), (9), or (17)), enter the amounts paid for or paid to obtain
line 10. Report these expenses on lines 12 through 16. insurance that provides:
B3. Membership dues paid to another organization. Report • Death, sickness, hospitalization, or disability benefits;
membership dues that the organization pays to another • Unemployment compensation benefits; and
organization (other than an affiliated organization) for general • Other benefits, including patronage dividends paid by
membership benefits, such as regular services, publications, 501(c)(12) organizations to their members.
and materials, on line 16. Report on line 12, rather than line 11, the cost of
employment-related benefits (such as health insurance) that the
C. Grantee List on Schedule O (Form 990) organization gives its officers and employees.

List on Schedule O (Form 990) each grantee organization or Line 12. Salaries, Other Compensation, and
individual to whom the organization made grants (or paid similar Employee Benefits
amounts) in excess of $5,000 during the organization's tax year. Enter the total salaries and wages paid to all officers and
For each grantee, list: employees and payments made to directors and trustees,
• Each class of activity; including compensation reported on Forms W-2 and 1099.
• The grantee's name and address (for grantee organizations, Include all other forms of income and benefits received from the
not grantee individuals); organization during the year, such as the employer’s share of
• The amount given (aggregate amount of grants and deferrals (for unfunded plans) and contributions the organization
payments to or for the benefit of the grantee during the paid to qualified and nonqualified pension and deferred
organization's tax year); and compensation plans, and the employer's share of contributions
• The relationship of the grantee (for grants to individuals), if to employee benefit programs (such as insurance, health, and
the relationship is by blood, marriage, adoption, or welfare programs) that aren’t an incidental part of a pension
employment (including employees’ children), control, or plan.
ownership, to any person or corporation with an interest in
the organization, such as a creator, donor, director, trustee, Complete Form 5500 if the organization is required to file
officer, key employee, related organization, etc. TIP it.

Also, include in the total on line 12 the amount of federal,
state, and local payroll taxes for the year that are imposed on the
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organization as an employer. This includes the employer's share acceptable methods for figuring depreciation, see Pub. 946,
of social security and Medicare taxes, federal unemployment tax How To Depreciate Property.
(FUTA), state unemployment compensation tax, and other state
and local payroll taxes. Taxes withheld from employees' salaries Report on line 14 or 16 rental expenses for rental income
and paid over to the various governmental units (such as federal reported on lines 2 and 4. Do not decrease rental expenses
and state income taxes and the employees' share of social reported on line 14 or 16 by any rental income received from
security and Medicare taxes) are part of the employees' salaries renting or subletting rented space. See the instructions for lines
included on line 12. Report expenses paid or incurred for 2 and 4 to determine if the income is reportable as exempt
employee events such as a picnic or holiday party on this line. function income or investment income.
For more information, see Pub. 15 (Circular E), Employer's Tax
Guide. Line 15. Printing, Publications, Postage, and
Compensation for line 12 is reported based on the Shipping
TIP accounting method and tax year used by the Enter the printing and related costs of producing the filing
organization, whereas compensation for Part IV, List of organization's own newsletters, leaflets, films, and other
Officers, Directors, Trustees, and Key Employees, and Part VI, informational materials, as well as the cost of outside mailing
lines 50 and 51 (compensation of highest compensated services on line 15. Also, include the cost of any purchased
employees and independent contractors), is reported for the publications as well as postage and shipping costs not
calendar year ending with or within the organization’s fiscal year. reportable on line 5b, 6c, or 7b. Do not include any expenses,
such as salaries, for which a separate line is provided.

Line 13. Professional Fees and Other Payments Line 16. Other Expenses
to Independent Contractors Report expenses here that aren’t reportable on lines 10 through
Enter the total amount of legal, accounting, auditing, other 15. Include here such expenses as penalties, fines, and
professional fees (such as fees for fundraising or investment judgments; unrelated business income taxes; insurance,
services), and related expenses charged by outside firms and interest, depreciation, and real estate taxes not reported as
individuals who aren’t employees of the organization. occupancy expenses; travel and transportation costs; and
expenses for conferences, conventions, and meetings. Provide
Do not include any penalties, fines, or judgments imposed on a description of these expenses on Schedule O (Form 990). Do
the organization as a result of legal proceedings; report and not report on this line payments made by organizations exempt
identify those expenses on line 16. Report on line 12 fees paid to under section 501(c)(8), (9), or (17) to obtain insurance benefits
directors and trustees. Also, report on line 12 compensation to for members. Report those expenses on line 11.
employees that provide fundraising, legal, accounting, or other
professional services as part of their employment. Report broker Some states that accept Form 990-EZ in satisfaction of their
fees/commissions as sales expenses on line 5b. filing requirements may require that certain types of
miscellaneous expenses be itemized. See Appendix G, later.
If the organization is able to distinguish between fees paid for
independent contractor services and expense payments or
reimbursements to the contractor(s), report the fees paid for Line 18. Excess or (Deficit) for the Year
services on line 13 and the expense payments or Enter the difference between lines 9 and 17. If line 17 is more
reimbursements on lines 14 through 16, as applicable. If the than line 9, enter the difference in parentheses or as a negative
organization is unable to distinguish between service fees and number with a minus sign.
expense payments or reimbursements to independent
contractors, report all such amounts on line 13. Line 19. Net Assets or Fund Balances at
If your organization pays $600 or more to persons not Beginning of Year
TIP treated as employees, you may be required to file Form Enter on line 19 the end-of-year amount from the balance sheet
1099-NEC, Nonemployee Compensation, or Form on the prior-year return.
1099-MISC, Miscellaneous Income. For more information, see
the Instructions for Form 1099-NEC and Form 1099-MISC. Line 20. Other Changes in Net Assets or Fund
Balances
Line 14. Occupancy, Rent, Utilities, and Explain in Schedule O (Form 990) any changes in net assets or
Maintenance fund balances between the beginning and end of the
organization's tax year that aren’t accounted for by the amount
Enter the total amount paid or incurred for the use of office space on line 18. Include items here such as:
or other facilities, including rent; mortgage interest; heat, light, • Adjustments of earlier years' activity (such as losses on
power, and other utilities; outside janitorial services; real estate uncollectible pledges, refunds of contributions and program
taxes and property insurance attributable to rental property; and service revenue, and reversal of grant expenses);
similar expenses. • Unrealized gains and losses on investments carried at
These expenses relate to real property actually occupied by market value; and
the organization, whether as tenant or owner, or used in the • Any difference between FMV and book value of property
conduct of exempt functions (such as low-income rental given as an award or grant.
housing). Report on line 16 expenses relating to real property See General Instructions C regarding the reporting of a
used for investment purposes. If the organization occupies part section 481(a) adjustment to conform to ASC 958.
of the property and leases a part to others, then expenses must
be reasonably allocated between occupancy-related and Part II. Balance Sheets
investment-related expenses, and reported accordingly on lines
14 and 16. Every organization that files Form 990-EZ must complete
columns (A) and (B) of Part II of the return and can’t submit a
If the organization records depreciation on property it substitute balance sheet. Failure to complete Part II can result in
occupies, enter the total for the year. For an explanation of penalties for filing an incomplete return. If there is no amount to

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report in column (A), Beginning of year, enter a zero (“-0-”) in Step Action
that column.
1 Enter the organization's primary exempt purpose.
Check the box in the heading of Part II if Schedule O (Form 2 All organizations must describe their program service
990) contains any information pertaining to this part. accomplishments for each of their three largest program
Some states require more information. See Appendix G for services (as measured by total expenses incurred).
more information about completing a Form 990-EZ to be filed • Describe program service accomplishments
with any state or local government agency. through measurements such as clients served,
days of care, number of sessions or events held, or
Line 22. Cash, Savings, and Investments publications issued.
Include all interest and non-interest bearing accounts (petty cash • Describe the activity's objective, for both this time
funds, checking accounts, savings accounts, money market period and the longer-term goal, if the output is
funds, commercial paper, certificates of deposit, U.S. Treasury intangible, such as in a research activity.
bills, and other government obligations). Also, include the book
value of securities held as investments, and all other investment • Give reasonable estimates for any statistical
holdings including land and buildings held for investment. Report information if exact figures aren’t readily available.
the income from these investments on line 4; report income from Indicate that this information is estimated.
program-related investments on line 2. • Be clear, concise, and complete in the description.
Avoid attaching brochures, newsletters, newspaper
Line 23. Land and Buildings articles about the organization, etc.
Enter the book value (cost or other basis less accumulated 3 Public interest law firm. A public interest law firm
depreciation) of all land and buildings owned by the organization exempt under section 501(c)(3) or 501(c)(4) must list in
and not held for investment. Schedule O (Form 990) all the cases in litigation or that
have been litigated during the year. For each case,
Line 24. Other Assets describe the matter in dispute and explain how the
Enter the total of other assets such as accounts receivable, litigation will benefit the public generally. Also, enter the
inventories, prepaid expenses, and the organization’s share of fees sought and recovered in each case. See Rev. Proc.
assets in any joint ventures, LLCs, and other entities treated as a 92-59, 1992-2 C.B. 411.
partnership for federal tax purposes. Also, include a description
of the assets in Schedule O (Form 990). 4 Expenses and grants. For each program service
reported on lines 28 through 31, section 501(c)(3) and
Line 25. Total Assets 501(c)(4) organizations must enter, in the Expenses
Enter amount of total assets. If the end-of-year total assets column, the total expenses included on line 17 for that
entered in column (B) are $500,000 or more, Form 990 must be program service. These organizations must also enter, in
filed instead of Form 990-EZ. the Grants space for each program service, the total
grants and similar amounts reported on line 10 for that
Line 26. Total Liabilities program service. If the amount of grants entered
Liabilities include such items as accounts payable, grants includes foreign grants, check the box to the left of the
payable, mortgages or other loans payable, and deferred Expenses column. For all other organizations, entering
revenue (revenue received but not yet earned). Provide a expenses and grants and checking the foreign grants
description of these liabilities on Schedule O (Form 990). box is optional.
5 Describe in Schedule O (Form 990) the organization's
Line 27. Net Assets or Fund Balances other program services.
Subtract line 26 (total liabilities) from line 25 (total assets) to • The detailed information required for the three
determine net assets. Enter this net asset amount on line 27. largest services isn’t necessary for this schedule.
The amount entered in column (B) must agree with the net asset • However, section 501(c)(3) and 501(c)(4)
or fund balance amount on line 21.
organizations must show the expenses and grants
States that accept Form 990-EZ as their basic report form attributable to their program services.
may require a separate statement of changes in net assets. See 6 The organization can report the amount of any donated
Appendix G. services, or any donated use of materials, equipment, or
facilities it received or utilized for a specific program
Part III. Statement of Program Service service.
Accomplishments • Disclose the applicable amounts of any donated
Check the box in the heading of Part III if Schedule O (Form 990) services, etc., on the lines for the narrative
contains any information relating to this part. description of the appropriate program service.
A program service is a major (usually ongoing) objective of an • Do not include these amounts in the expense
organization, such as adoptions, recreation for the elderly, column in Part III.
rehabilitation, or publication of journals or newsletters. • See the instructions for Line 1. B2, earlier,
regarding donations of services or use of property.

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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 amounts paid by a common paymaster (as defined in
990) 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
employee (defined below) of the organization at any time during authorized 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, For each person listed in column (a), report an estimate of the
or 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, 2022, and ending June 30, 2023, 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 ending December 31, 2022.
any of the organization's officers, or an employee leasing
company, or a professional employer organization (whether or Note. Do not report the same item of compensation in more
not certified under the new Voluntary Certification Program for than one column of Part IV for the calendar year ending with or
Professional Employer Organizations at IRS.gov/For-Tax-Pros/ within the tax year.
Basic-Tools/Certified-Professional-Employer-Organization),
directors, trustees, or key employees, report the compensation Column (c)
and other 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 premiums on any personal benefit contract, or there is an
to 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 new exemption application from a domestic 501(c) organization
TIP services or significant changes in how it conducts that undergoes certain changes of its form or place of
program services in Part III of Form 990-EZ and in organization described in Rev. Proc. 2018-15, 2018-9 I.R.B.
Schedule O (Form 990), rather than in a letter to the IRS Exempt 379, available at IRS.gov/irb/2018-09_IRB.
Organization Determinations Office (“EO Determinations”). EO
Determinations no longer issues letters confirming the Lines 35a and 35b. Unrelated Business Income
tax-exempt status of organizations that report such new services Political organizations described in section 527 aren’t required to
or significant changes. answer these questions.
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
Documents or more during the tax year. See Pub. 598 for a description of
The organization must report significant changes to its unrelated business income, and see the Instructions for Form
organizing or enabling document by which it was created 990-T for the filing requirements of Form 990-T.
(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,
If the organization had income from business activities, such
and that were made before the end of the tax year.
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; Neither Form 990-T nor Form 990-EZ is a substitute for the
• The organization's exempt purposes or mission; other. Items of income and expense reported on Form 990-T
• The number, composition, qualifications, authority, or duties must also be reported on Form 990-EZ (and vice versa) when
of the governing body's voting members; the organization is required to file both forms.
• The number, composition, qualifications, authority, or duties
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. Use Form 990-W,
• The provisions to amend the organizing or enabling Estimated Tax on Unrelated Business Taxable Income for
document or bylaws; Tax-Exempt Organizations, to figure these amounts.
• The quorum, voting rights, or voting approval requirements
of the governing body members or the organization's Line 35c. Section 6033(e) Tax for Lobbying
stockholders or membership;
Expenditures
• The policies or procedures contained within the organizing
documents or bylaws regarding compensation of officers, If the organization checks “No” to line 35c, it is certifying that it
directors, trustees, or key employees; conflicts of interest; wasn’t subject to the notice and reporting requirements of
whistleblowers; or document retention or destruction; and section 6033(e) and that the organization had no lobbying and
• The composition or procedures of an audit committee political expenditures potentially subject to the proxy tax.
contained within the organizing document or bylaws. Section 6033(e) notice and reporting requirements and
Examples of insignificant changes made to organizing or proxy tax. Section 6033(e) requires certain section 501(c)(4),
governing documents that aren’t required to be reported here 501(c)(5), and 501(c)(6) organizations to tell their members the
include changes to the organization's registered agent with the portion of their membership dues that were allocable to the
state and to the required or permitted number or frequency of political or lobbying activities of the organization. If an
governing body or member meetings. organization doesn’t give its members this information, then the
organization is subject to a proxy tax. The tax is reported on
Describe significant changes on Schedule O (Form 990), but Form 990-T.
don’t attach a copy of the amendments or amended document to If the organization checks “Yes” on line 35c to declare that it
Form 990-EZ (or recite the entire amended document verbatim), had reportable section 6033(e) lobbying and political expenses
unless such amended documents reflect a change in the in the tax year (and potential liability for the proxy tax):
organization's name. See the instructions for Item B, earlier,
regarding attachments required in the event of a change in the 1. Complete Schedule C (Form 990), Part III (see instructions),
organization's name; these attachments must be conformed and
copies of the original documents. 2. Attach this schedule to Form 990-EZ.
A conformed copy is one that agrees with the original Only the following tax-exempt organizations are subject to the
document and all amendments to it. If the copies aren’t signed, section 6033(e) notice and reporting requirements, and a
they must be accompanied by a written declaration signed by an potential proxy tax.
officer authorized to sign for the organization, certifying that they • Section 501(c)(4) social welfare organizations.
are complete and accurate copies of the original documents. • Section 501(c)(5) agricultural and horticultural
Photocopies of articles of incorporation showing the certification organizations.
of an appropriate state official need not be accompanied by such • Section 501(c)(6) organizations.
a declaration. See Rev. Proc. 68-14, 1968-1 C.B. 768, for
details. If the organization isn’t tax exempt under sections 501(c)
(4), 501(c)(5), or 501(c)(6), check “No” on line 35c. If the
In some cases, if the exempt organization changes its legal organization meets Exception 1 or next, it is excluded from the 2
structure, such as from a trust to a corporation, the new legal notice, reporting, and proxy tax requirements of section 6033(e),
entity must file a new exemption application to establish that it and it should check “No” on line 35c. See also Rev. Proc. 98-19,
qualifies for exemption. However, the IRS no longer requires a 1998-1 C.B. 547.

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Exception 1. Section 6033(e)(3) exception for nondeducti- Other lobbying includes:
ble dues. • Grassroots lobbying,
• Foreign lobbying,
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 $124 or less in box in the heading of the return.
2022 (adjusted annually for inflation). See Rev. Proc.
2021-45, 2021-48 I.R.B. 764. A “significant disposition of net assets” is a sale, exchange,
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
7. Any organization that keeps records to substantiate that expansion or contraction of operations. A significant disposition
90% or more of its members can’t deduct their dues (or of net assets involves:
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
8. Any organization that isn’t a membership organization. organization's assets as of the beginning of its tax year; or
Special rules treat affiliated social welfare organizations, 2. One of a series of related dispositions or events
commenced in a prior year that, when combined, comprise
CAUTION leagues as parts of a single organization for purposes of
! agricultural and horticultural organizations, and business more than 25% of the FMV of the organization's assets as
meeting the nondeductible dues exception. See Rev. Proc. of the beginning of the tax year when the first disposition of
98-19. net assets occurred. Whether a series of related
dispositions is a significant disposition of net assets
Exception 2. Section 6033(e)(1) $2,000 in-house lobbying depends on the facts and circumstances in each case.
exception. An organization satisfies the $2,000 in-house
lobbying exception if it: Examples of the types of transactions that are significant
dispositions of net assets required to be reported on Schedule N
1. Didn’t receive a waiver for proxy tax owed for the prior year; (Form 990), Part II, include:
2. Didn’t make any political expenditures or foreign lobbying • Taxable or tax-free sales or exchanges of exempt assets for
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
3. Incurred lobbying expenses during the current tax year selling assets it had used to further its exempt purposes);
consisting only of in-house direct lobbying expenses • Sales, contributions, or other transfers of assets to establish
totaling $2,000 or less, but excluding any allocable or maintain a partnership, joint venture, or corporation
overhead expenses. (for-profit or nonprofit), regardless of whether such sales or
transfers are governed by section 721 or section 351,
Definitions whether or not the transferor receives an ownership interest
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
Direct lobbying includes attempting to influence: organization is a surviving entity; and
• Legislation through communication with legislators and • A contraction of net assets resulting from a grant or
other government officials, and charitable contribution of assets to another organization
• The official actions or positions of covered executive branch described in section 501(c)(3).
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
• The general public regarding legislative matters (grassroots isn’t a significant disposition of net assets.
lobbying).

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The following aren’t considered significant dispositions of net candidate), amounts paid or incurred for the following purposes
assets for purposes of Schedule N (Form 990), Part II. are political expenditures.
• The change in composition of publicly traded securities held • Remuneration to such individual (a candidate or prospective
in an exempt organization’s passive investment portfolio. candidate) for speeches or other services.
• Asset sales made in the ordinary course of the • Travel expenses of such individual.
organization’s exempt activities to accomplish the • Expenses of conducting polls, surveys, or other studies, or
organization’s exempt purposes, such as gross sales of preparing papers or other material for use by such
inventory. individual.
• Grants or other assistance made in the ordinary course of • Expenses of advertising, publicity, and fundraising for such
the organization’s exempt activities to accomplish the individual.
organization’s exempt purposes, such as the regular • Any other expense that has the primary effect of promoting
charitable distributions of a United Way or other federated public recognition or otherwise primarily accruing to the
fundraising organization. benefit of such individual.
• A decrease in the value of net assets due to market An organization is effectively controlled by a candidate or
fluctuation in the value of assets held by the organization. prospective candidate only if such individual has a continuing,
• Transfers to a disregarded entity of which the organization is substantial involvement in the day-to-day operations or
the sole member. management of the organization.
Line 37. Expenditures for Political Purposes A determination of whether the primary purpose of an
organization is promoting the candidacy or prospective
Political organizations described in section 527 aren’t candidacy of an individual for public office is made on the basis
required to answer this question. of all the facts and circumstances. See section 4955 and
A political expenditure is one intended to influence the Regulations section 53.4955.
selection, nomination, election, or appointment of anyone to a Use Form 4720 to figure and report these excise taxes.
federal, state, or local public office, or office in a political
organization, or the election of Presidential or Vice Presidential Line 38. Loans to or From Officers, Directors,
electors. It doesn’t matter whether the attempt succeeds. Trustees, and Key Employees
An expenditure includes a payment, distribution, loan, Enter the end-of-year unpaid balance of secured and unsecured
advance, deposit, or gift of money, or anything of value. It also loans made to or received from officers, directors, trustees, and
includes a contract, promise, or agreement to make an key employees (as defined in Part IV, earlier). For example, if the
expenditure, whether or not legally enforceable. organization borrowed $1,000 from one officer and loaned $500
All section 501(c) organizations. An exempt organization that to another, none of which has been repaid, report $1,500 on
isn’t a political organization must file Form 1120-POL, U.S. line 38b.
Income Tax Return for Certain Political Organizations, if it is For loans outstanding at the end of the year, complete and
treated as having political organization taxable income under attach Schedule L (Form 990), Part II. See the Instructions for
section 527(f)(1). Schedule L (Form 990).
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
37 on its Form 990-EZ, the section 501(c) organization should Gross receipts test. See Appendix C, later, for a discussion of
disregard the political expenses and Form 1120-POL filing the gross receipts test for purposes of determining exemption
requirement of the segregated fund. However, when a section under section 501(c)(7). This definition of gross receipts differs
501(c) organization transfers its own funds to a separate from the definition for purposes of header Item L, earlier, and
segregated section 527(f)(3) fund for use as political expenses, determining whether the organization must file Form 990 or
the section 501(c) organization must report the transferred funds 990-EZ.
as its own political expenses on its Form 990-EZ.
Line 39a. Include capital contributions, initiation fees, and
Section 501(c)(3) organizations. A section 501(c)(3) unusual amounts of income not included in figuring gross
organization will lose its tax-exempt status if it engages in receipts for the purpose of determining the exempt status of
political activity. section 501(c)(7) organizations, as discussed in Appendix C,
A section 501(c)(3) organization must pay a section 4955 later.
excise tax for any amount paid or incurred on behalf of, or in Line 39b. Gross receipts for public use of club facilities are
opposition to, any candidate for public office. The organization gross receipts (as defined above for 501(c)(7) exemption
must pay an additional excise tax if it fails to correct the purposes) derived from the use of the organization's facilities by
expenditure timely. persons other than members, spouses of members, dependents
A manager of a section 501(c)(3) organization who knowingly of members, or guests of members.
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
cause. A manager who doesn’t agree to a correction of the test described in Appendix C, then include the amount entered
political expenditure may have to pay an additional excise tax. on line 39b of Form 990-EZ on the club's Form 990-T if the club
When an organization promotes a candidate for public office is required to file Form 990-T. Investment income earned by a
(or is used or controlled by a candidate or prospective section 501(c)(7) organization isn’t tax-exempt income unless it
is set aside for one or more of the following purposes: religious,

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charitable, scientific, literary, educational, or the prevention of Line 40c. Taxes Imposed on Organization
cruelty to children or animals.
Managers or Disqualified Persons
If the combined amount of an organization's gross investment Enter the amount of taxes imposed on organization managers
income and other unrelated business income is $1,000 or more, and/or disqualified persons under sections 4912, 4955, and
it must report the investment income and other unrelated 4958, unless abated.
business income on Form 990-T.
Nondiscrimination policy. A section 501(c)(7) organization Line 40d. Taxes Reimbursed by the
isn’t exempt from income tax if any written policy statement, Organization
including the governing instrument and bylaws, allows
Enter the amount of tax on line 40c that was reimbursed by the
discrimination on the basis of race, color, or religion.
organization. Any reimbursement of the excise tax liability of a
However, section 501(i) allows social clubs to retain their disqualified person or organization manager will be treated as an
exemption under section 501(c)(7) even though their excess benefit unless:
membership is limited (in writing) to members of a particular
religion if the social club: 1. The organization treats the reimbursement as
compensation during the year the reimbursement is made;
1. Is an auxiliary of a fraternal beneficiary society exempt and
under section 501(c)(8); and
2. The total compensation to that person, including the
2. Limits its membership to the members of a particular reimbursement, is reasonable.
religion; or the membership limitation is:
a. A good-faith attempt to further the teachings or Line 40e. Tax on Prohibited Tax Shelter
principles of that religion, and Transactions
b. Not intended to exclude individuals of a particular race Answer “Yes” if the organization was a party to a prohibited tax
or color. shelter transaction as described in section 4965(e) at any time
during the organization's tax year. An organization that files
Line 40a. Section 501(c)(3) Organizations: Form 990-EZ (other than a section 527 political organization)
and that is a party to a prohibited tax shelter transaction must file
Disclosure of Excise Taxes Imposed Under Form 8886-T, Disclosure by Tax-Exempt Entity Regarding
Section 4911, 4912, or 4955 Prohibited Tax Shelter Transaction, and may also have to file
Section 501(c)(3) organizations must disclose any excise tax Form 4720 and pay excise tax imposed by section 4965. For
imposed during the year under section 4911 (excess lobbying more information, see the instructions for Forms 8886-T and
expenditures); 4912 (disqualifying lobbying expenditures); or, 4720.
unless abated, 4955 (political expenditures). See sections 4962
and 6033(b). Line 41. List of States
List each state where the organization is filing a copy of this
Line 40b. Section 501(c)(3), 501(c)(4), and return in full or partial satisfaction of state filing requirements.
501(c)(29) Organizations: Disclosure of Section
4958 Excess Benefit Transactions and Excise Line 42a. Location of Books and Records
Taxes Provide the name of the person who possesses the
organization's books and records. The organization isn’t
Answer “Yes” if the organization became aware, prior to filing required to provide the address or telephone number for the
this return, that it engaged in an excess benefit transaction with a personal residence of an individual. The organization's address
disqualified person in the current tax year or in a prior year, and if and phone number can be used instead, or the business
the transaction hasn’t been reported on any of the organization's address and telephone number of such individual.
prior Forms 990 or 990-EZ.
Line 42b. Foreign Financial Accounts
Sections 6033(b) and 6033(f) require section 501(c)(3) and
501(c)(4) organizations to report the amount of taxes imposed Answer “Yes” if either item 1 or 2 below applies.
under section 4958 (excess benefit transactions) involving the 1. At any time during the calendar year ending with or within
organization, unless abated, as well as any other information the the organization's tax year, the organization had an interest
Secretary may require concerning those transactions. in, or signature or other authority over, a financial account in
a foreign country (such as a bank account, securities
If the organization answers “Yes,” then complete and attach account, or other financial account); and
Schedule L (Form 990), Part I.
a. The combined value of the accounts was more than
An excess benefit transaction can have serious $10,000 at any time during the calendar year; and
TIP implications for the disqualified person that entered into
the transaction with the organization, any organization b. The accounts weren’t with a U.S. military banking facility
managers that knowingly approved of the transaction, and the operated by a U.S. financial institution.
organization itself. A section 501(c)(3), 501(c)(4), or 501(c)(29) 2. The organization owns more than 50% of the stock in any
organization that becomes aware that it may have engaged in an corporation that would answer “Yes” to item 1 above.
excess benefit transaction should obtain competent advice
regarding section 4958, pursue correction of any excess benefit, If “Yes,” enter the name of the foreign country or countries.
and take other appropriate steps to protect its interests with Continue on Schedule O (Form 990) if more space is needed.
regard to such transaction and the potential impact it could have
on the organization's continued exempt status. See Appendix E: If “Yes,” file FinCEN Form 114, Report of Foreign Bank and
Section 4958 Excess Benefit Transactions, later, for a Financial Accounts (FBAR), electronically with the Department
discussion of section 4958, and Schedule L (Form 990), Part I, of the Treasury using FinCEN's BSA E-Filing System. Because
about reporting excess benefit transactions. FinCEN Form 114 isn’t a tax form, don’t file it with Form 990-EZ.
See FINCEN.gov for more information.
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Line 43. Section 4947(a)(1) Nonexempt investment of amounts held in the donor advised fund or
account because of the donor's status as a donor.
Charitable Trusts
A section 4947(a)(1) nonexempt charitable trust that has no A donor advised fund doesn’t include any fund or account:
taxable income under subtitle A can use Form 990-EZ to meet 1. That makes distributions only to a single identified
its section 6012 filing requirement by checking the box on line 43 organization or governmental entity; or
(in which case Form 1041 isn’t required). In such case, enter on
line 43 the total of exempt-interest dividends received or accrued 2. For which a donor or donor advisor gives advice about
(if reporting under the accrual method of accounting) during the which individuals receive grants for travel, study, or other
tax year. Such tax-exempt interest includes exempt-interest similar purposes if:
dividends received from a mutual fund or other regulated a. The donor’s or donor advisor's advisory privileges are
investment company as well as tax-exempt interest received performed exclusively by such person in the donor’s or
directly. donor advisor's capacity as a committee member in
Section 4947(a)(1) nonexempt charitable trusts must which all of the committee members are appointed by
complete all sections of the Form 990-EZ and schedules that the sponsoring organization;
501(c)(3) organizations must complete. All references to a b. No combination of donors or donor advisors directly or
section 501(c)(3) organization in the Form 990-EZ, schedules, indirectly controls the committee; and
and instructions include a section 4947(a)(1) trust (for instance,
such a trust must complete Schedule A (Form 990)), unless c. All grants from the fund or account are awarded on an
expressly excepted. objective and nondiscriminatory basis following a
Trust fund recovery penalty. If certain excise, income, procedure approved in advance by the board of
social security, and Medicare taxes that must be collected or directors of the sponsoring organization. The procedure
withheld aren’t collected or withheld, or these taxes aren’t paid to must be designed to ensure that all grants meet the
the IRS, a trust fund recovery penalty may apply. The trust fund requirements of section 4945(g)(1), (2), or (3); or
recovery penalty may be imposed on all persons (including 3. That the Secretary exempts from being treated as a donor
volunteers) who the IRS determines were responsible for advised fund because either such fund or account is
collecting, accounting for, and paying over these taxes, and who advised by a committee not directly or indirectly controlled
acted willfully in not doing so. by the donor or donor advisor or such fund benefits a single
This penalty doesn’t apply to volunteer unpaid members of identified charitable purpose. For example, see Notice
any board of trustees or directors of a tax-exempt organization if 2006-109, 2006-51 I.R.B. 1121, which is modified by Rev.
these members are solely serving in an honorary capacity, don’t Proc. 2009-32, 2009-28 I.R.B.142; and Rev. Proc. 2009-32
participate in the day-to-day or financial activities of the is modified and superseded by Rev. Proc. 2011-33,
organization, and don’t have actual knowledge of the failure to 2011-25 I.R.B. 887, which is modified and superseded by
collect, account for, and pay over these taxes. However, the Rev. Proc. 2018-32, 2018-23 I.R.B. 739; and any future
preceding sentence doesn’t apply if it results in no person being related guidance.
liable for the penalty. A “donor advisor” is any person appointed or designated by a
The penalty is equal to the unpaid trust fund tax. See Pub. 15 donor to advise a sponsoring organization on the distribution or
(Circular E) for more details, including the definition of investment of amounts held in the donor's donor advised fund or
responsible persons. similar account.

Line 44a. Donor Advised Funds Line 44b. Hospital Facilities
A sponsoring organization of a donor advised fund must If the organization operated one or more hospital facilities during
the tax year, it must complete and file Form 990 and Schedule H
CAUTION amount of its gross receipts or net assets.
! file Form 990 rather than Form 990-EZ, regardless of the (Form 990) and not Form 990-EZ.
A sponsoring organization is any of the following types of A “hospital facility” is a facility that is required to be licensed,
organizations if it maintains one or more donor advised funds. registered, or similarly recognized by a state as a hospital. This
includes a hospital that is operated through a disregarded entity
1. A section 501(c)(3) public charity described in section or joint venture treated as a partnership for federal tax purposes.
509(a)(1), (2), or (3). It doesn’t include hospitals that are located outside the United
2. A veterans' organization, organized in the United States or States. It also doesn’t include hospitals that are operated by
any of its possessions, no part of the net earnings of which entities organized as separate legal entities from the
inures to the benefit of any private shareholder or individual, organization that are treated as corporations for federal tax
that meets the requirements to receive deductible purposes.
contributions under section 170(c)(3). The definition of “hospital” for Schedule A (Form 990),
3. A domestic fraternal organization described in section TIP Part I, is different from the definition of “hospital facility”
501(c)(8) or (10) that uses charitable contributions for Schedule H (Form 990). See the Glossary in the
exclusively for charitable purposes. Form 990 instructions for the respective definitions.
4. A cemetery company described in section 501(c)(13).
Lines 44c and 44d. Payments for Indoor
A “donor advised fund” is a fund or account: Tanning Services
1. That is separately identified by reference to contributions of The organization should check “Yes” for line 44c if it received
a donor or donors, any payments during the year for indoor tanning services.
2. That is owned and controlled by a sponsoring organization, “Indoor tanning services” are services employing any electronic
and product designed to incorporate one or more ultraviolet lamps
and intended for the irradiation of an individual by ultraviolet
3. Over which the donor or donor advisor has or reasonably radiation, with wavelengths in air between 200 and 400
expects to have advisory privileges in the distribution or nanometers, to induce skin tanning.

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If an organization received a payment for services for indoor 501(h) election in effect during the tax year. All section 501(c)(3)
tanning services during the year, it must collect from the organizations that had a section 501(h) election in effect during
recipient of the services a tax equal to 10% of the amount paid the tax year must complete Schedule C (Form 990), Part II-A,
for such service, whether paid by insurance or otherwise, and regardless of whether they engaged in lobbying activities during
remit such tax quarterly to the IRS by filing Form 720, Quarterly the tax year. See the Instructions for Schedule C (Form 990) for
Federal Excise Tax Return. If the organization filed Form 720 a discussion of lobbying activities.
during the year, it should check “Yes” to line 44d. If it answers
“No” to line 44d, it should explain in Schedule O (Form 990) why Line 48. Schools
it didn’t file Form 720. Answer “Yes” and complete Schedule E (Form 990) if the
organization checked the box on Schedule A (Form 990), Part I,
Line 45a. Section 512(b)(13) Controlled Entity line 2, indicating that it is a school.
Answer “Yes” if the organization had a controlled entity within the
meaning of section 512(b)(13) during the tax year. A “controlled Line 49. Transfers to Exempt Non-Charitable
entity within the meaning of section 512(b)(13)” may be a stock Related Organizations
or nonstock corporation, association, partnership, LLC, or trust
of which the controlling organization owns more than 50% of: Answer “Yes” if the organization made any transfer to a related
• The stock of a corporation (measured by voting power or organization that is an exempt organization other than a 501(c)
value), (3) organization, such as a related 501(c)(4) organization or a
• The profits or capital interest in a partnership, or related 527 political organization.
• The beneficial interest in a trust or other entity. A transfer for this purpose is any transaction or arrangement
in which the organization transferred something of value (cash,
For the definition of “control” in this context, see section other assets, services, use of property, etc.) to the exempt
512(b)(13)(D) and Regulations section 1.512(b)-1(l)(4) non-charitable related organization, whether or not for adequate
(substituting “more than 50%” for “at least 80%” in the consideration. The organization can (but isn’t required to)
regulations, for purposes of this definition). For the definition of explain the transfer in Schedule O (Form 990).
“control of a nonprofit organization,” see the instructions for
line 49. For purposes of Form 990-EZ, a related organization is an
organization (including a nonprofit organization, a stock
Line 45b. Transactions With a Section 512(b) corporation, a partnership or LLC, a trust, and a governmental
unit or other governmental entity) that is in one or more of the
(13) Controlled Entity following relationships to the filing organization at any time
A controlling organization of a controlled entity under section during the tax year.
512(b)(13) must file Form 990 and Schedule R (Form 990), Parent. An organization that controls the filing organization
Related Organizations and Unrelated Partnerships, rather than (see definition of “control,” later).
Form 990-EZ, if the controlling organization either: Subsidiary. An organization controlled by the filing
1. Received or accrued from the controlled entity any interest, organization.
annuities, royalties, or rent, regardless of amount, during Brother/Sister. An organization controlled by the same
the tax year; or person or persons that control the filing organization. However, if
the filing organization is a trust that has a bank or financial
2. Engaged in another type of transaction (see the Instructions institution trustee that is also the trustee of another trust, the
for Schedule R (Form 990) for a description of transactions) other trust isn’t a brother/sister related organization of the filing
with the controlled entity, if the amounts involved during the organization on the ground of common control by the bank or
tax year for such type of transaction exceeded $50,000. financial institution trustee.
The organization should check “Yes” to line 45b only if Supporting/Supported. An organization that claims to be at
any time during the tax year, or that is classified by the IRS at
CAUTION (1) or (2) above. That organization should file Form 990
! transactions with the controlled entity are described in any time during the tax year, as the following.
and Schedule R (Form 990). If transactions with the controlled • A supporting organization of the filing organization within the
entity are not described in (1) or (2), the organization isn’t meaning of section 509(a)(3), if the filing organization is a
precluded from filing Form 990-EZ because of those supported organization within the meaning of section 509(f)
transactions, and should check “No” to line 45b. (3); or
• A supported organization, if the filing organization is a
supporting organization.
Line 46. Political Campaign Activities
Answer “Yes” and complete the applicable parts on Schedule C For purposes of determining whether an organization is
(Form 990), Part I, if the organization participated or intervened related, control exists in the following situations.
in (including the publishing of statements) any political campaign Control of a nonprofit organization (or other organization
on behalf of (or in opposition to) any candidate for public office, without owners or persons having beneficial interests,
directly or indirectly. See the Instructions for Schedule C (Form whether the organization is taxable or tax exempt). One or
990) for a discussion of political activity. more persons (whether individuals or organizations) control a
nonprofit organization if they have the power to remove and
Part VI. Section 501(c)(3) replace (or to appoint, elect, or approve or veto the appointment
or election of, if such power includes a continuing power to
Organizations appoint, elect, or approve or veto the appointment or election of,
All section 501(c)(3) organizations (including, for purposes of periodically or in the event of vacancies) a majority of the
Form 990-EZ, section 4947(a)(1) nonexempt charitable trusts) nonprofit organization’s directors or trustees, or a majority of
must complete Part VI. members who elect a majority of the nonprofit organization’s
directors or trustees.
Line 47. Lobbying Activities Such power can be exercised directly by a parent
Answer “Yes” and complete Schedule C (Form 990), Part II, if organization through one or more of the parent organization’s
the organization engaged in lobbying activities or had a section officers, directors, trustees, or agents acting in their capacity as
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officers, directors, trustees, or agents of the parent organization. plan, and received a matching employer contribution of $5,000
Also, a parent organization controls a subsidiary nonprofit from the organization. S contributed another $5,000 of the salary
organization if a majority of the subsidiary’s directors or trustees on a pre-tax basis to a qualified health plan. S received from the
are trustees, directors, officers, employees, or agents of the employer nontaxable health benefits for S and S’s family of
parent. $10,000, and nontaxable family educational benefits of $5,000.
Control of a stock corporation. One or more persons To determine whether S is to be listed as among the five
(whether individuals or organizations) control a stock corporation highest compensated employees, S's compensation in column
if they own more than 50% of the stock (by voting power or (c) would be $82,000, the amount reportable in box 5 of Form
value) of the corporation. W-2 consisting of the $80,000 salary (including S’s contributions
Control of a partnership or LLC. One or more persons to the qualified plans) and the $2,000 bonus. S's compensation
control a partnership if they own more than 50% of the profits or in column (d) would be $15,000, consisting of the organization's
capital interests in the partnership (including an LLC treated as a payments of $5,000 to the retirement plan and $10,000 to the
partnership or disregarded entity for federal tax purposes, health plan. S wouldn’t report the $5,000 in nontaxable family
regardless of the designation under state law of the ownership educational benefits in column (e) because it is excluded under
interests as stock, membership interests, or otherwise). A the $10,000-per-item exception for column (e). Thus, S's total
person also controls a partnership if the person is a managing compensation of $97,000 wouldn’t place S among the five
partner or managing member of a partnership or LLC that has highest compensated employees over $100,000.
three or fewer managing partners or managing members
(regardless of which partner or member has the most actual See Pub. 525 for more information.
control), or if the person is a general partner in a limited
partnership that has three or fewer general partners (regardless Line 51. Five Highest Compensated
of which partner has the most actual control). For this purpose, a Independent Contractors Over $100,000
“managing partner” is a partner designated as such under the
Complete this table for the five highest compensated
partnership agreement, or regularly engaged in the management
independent contractors that received more than $100,000 in
of the partnership even though not so designated.
compensation for services, whether professional services or
Control of a trust with beneficial interests. One or more other services, from the organization. On line 51d, enter the
persons control a trust if they own more than 50% of the number of other independent contractors with annual
beneficial interests in the trust. A person’s beneficial interest in a compensation over $100,000 that aren’t individually listed.
trust shall be determined in proportion to that person’s actuarial
interest in the trust as of the end of the tax year. Independent contractors include organizations as well as
Control can be indirect. For example, if the filing organization individuals and can include professional fundraisers, law firms,
controls Entity A, which in turn controls Entity B, the filing accounting firms, publishing companies, management
organization will be treated as controlling Entity B. To determine companies, and investment management companies. Do not
indirect control through constructive ownership of a corporation, report public utilities or insurance providers as independent
rules under section 318 apply. Similar principles apply for contractors. See Pub. 1779, Independent Contractor or
purposes of determining constructive ownership of another Employee, and Pub. 15-A, Employer's Supplemental Tax Guide,
entity (a partnership or trust). If an entity X controls an entity for distinguishing employees from independent contractors.
treated as a partnership by being one of three or fewer partners
or members, then an organization that controls X also controls The organization must use the calendar year ending with or
the partnership. within its tax year in determining its five highest compensated
independent contractors and reporting their compensation in
See Regulations sections 301.7701-2, -3, and -4 for more such year on line 51.
information on classification of corporations, partnerships,
disregarded entities, and trusts. Column (c)—Compensation. Enter the amount of
compensation the organization paid, whether reported in box 1
Line 50. Five Highest Compensated Employees of Form 1099-NEC and/or box 6 of Form 1099-MISC or paid
under the parties’ agreement or applicable state law, for the
Over $100,000 calendar year ending with or within the organization’s tax year.
Complete this table for the five employees (other than officers, Otherwise, report the amount paid under the parties' agreement
directors, trustees, and key employees as defined in the Part IV or applicable state law.
instructions, earlier) with the highest annual compensation over
$100,000. On line 50f, enter the number of other employees Forms 1099-NEC and 1099-MISC aren’t always
(other than officers, directors, trustees, and key employees) with TIP required to be issued for payments to an independent
annual compensation over $100,000 who aren’t individually contractor.
listed. Compensation includes fees and similar payments to
A fiscal-year organization must use the calendar year ending independent contractors but not reimbursement of expenses.
within its tax year to determine its five highest compensated However, for this purpose, the organization must report the
employees over $100,000, and to report the compensation. gross payment to the independent contractor that includes
Combine the compensation includible in Part VI, columns (c), expenses and fees if the expenses aren’t separately reported to
(d), and (e), in determining whether compensation exceeds the organization.
$100,000 for the calendar year.
Signature Block
See the Part IV instructions, earlier, for more information on
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
to sign as of the date this return is filed. A receiver, trustee, or
Example. S isn’t a key employee. The organization uses a assignee must sign any return any one of them file for a
calendar tax year. During the year, S received a salary of corporation or association. See Regulations section 1.6012-3(b)
$80,000 and a $2,000 bonus. S contributed $5,000 of the salary (4). For a trust, the authorized trustee(s) must sign.
on a pre-tax basis to a qualified defined-contribution retirement

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Paid Preparer
Generally, anyone who is paid to prepare the return must sign           Appendix of Special Instructions to 
the return, list the preparer taxpayer identification number            Form 990-EZ Contents
(PTIN), and fill in the other blanks in the Paid Preparer Use Only 
area. An employee of the filing organization isn’t a paid preparer.
The paid preparer must:                                                 A Exempt Organizations Reference Chart
• Sign the return in the space provided for the preparer's              B How To Determine Whether an Organization's Gross 
  signature;                                                              Receipts Are Normally $50,000 (or $5,000) or Less
• Enter the preparer information (including the preparer’s              C Special Gross Receipts Tests for Determining 
  PTIN and the preparer firm’s EIN, if applicable); and
• Give a copy of the return to the organization.                          Exempt Status of Section 501(c)(7) and Section 
                                                                          501(c)(15) Organizations
Any paid preparer can apply for and obtain a PTIN online at 
IRS.gov/PTIN or by filing Form W-12, IRS Paid Preparer Tax              D Public Inspection of Returns
Identification Number (PTIN) Application and Renewal.                   E Section 4958 Excess Benefit Transactions
        Enter the paid preparer’s PTIN, not the social security         F Forms and Publications To File or Use 
!       number (SSN), in the “PTIN” box in the paid preparer’s          G Use of Form 990 or 990-EZ To Satisfy State 
CAUTION block. The IRS won’t redact the paid preparer’s SSN if            Reporting Requirements
such SSN is entered on the paid preparer’s block. Because               H Contributions
Form 990-EZ is a publicly disclosable document, any information 
entered in this block will be publicly disclosed (see Appendix D).
Note. A paid preparer may sign original or amended returns by 
rubber stamp, mechanical device, or computer software 
program. Also, facsimile signatures are authorized.

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 2023 
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.

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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 M reported $50,000 as total revenue 
                                                               on line 9 of its Form 990-EZ. M added back the costs and 
                                                               expenses it had deducted on lines 5b ($2,000), 6c ($1,500), and 

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7b ($500) to its total revenue of $50,000 and determined that its • Dues;
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;
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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 
for public inspection as required by section 6104. Schedule B       make Form 990-T available for public inspection under section 
(Form 990) is open for public inspection for section 527            6104(d)(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 
filed after August 17, 2006, by a section 501(c)(3) organization    and printing in the Charities & Nonprofits section of the IRS 
to report any unrelated business income is also available for       website at IRS.gov/Charities-&-Non-Profits.
public 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 
Returns Available at IRS.gov/Charities-Non-Profits/Copies-of-              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.

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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 
                                of registration or the date of the postmark on subordinate organization covered by a group exemption letter) 
                                the sender's receipt).                         must, upon request, make available for public inspection, or 
requires payment in advance     is required to provide the copies within 30    provide copies of, the application submitted to the IRS by the 
                                days from the date it receives payment.        central or parent organization to obtain the group exemption 
                                                                               letter and those documents that were submitted by the central or 
receives a request or payment  is deemed to have received it 7 days after      parent organization to include the local or subordinate 
by mail                         the date of the postmark, absent evidence to   organization in the group exemption letter.
                                the 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                                                          permit public inspection, or comply with a request for copies 
required
                                                                               made in person, within a reasonable amount of time (normally 
receives consent from an        can provide a copy of the requested            not more than 2 weeks) after receiving a request made in person 
individual making a request     document exclusively by electronic mail (the   for public inspection or copies and at a reasonable time of day. 
                                material is provided on the date the           See Regulations section 301.6104(d)-1(f) for further information.
                                organization successfully transmits the 
                                electronic mail).                                   Annual information returns. A local or subordinate 
                                                                               organization that doesn’t file its own annual information return 
Request for a copy of parts of a document.              A tax-exempt           (because it is affiliated with a central or parent organization that 
organization must fulfill a request for a copy of the organization's           files a group return) must, upon request, make available for 
entire application for tax exemption or annual information return              public inspection, or provide copies of, the group returns filed by 
or any specific part of its application or return. A request for a             the central or parent organization.
copy of less than the entire application or less than the entire                    However, if the group return includes separate schedules for 
return must specifically identify the requested part or schedule.              each local or subordinate organization included in the group 
Fees for copies.       A tax-exempt organization can charge a                  return, the local or subordinate organization receiving the 
reasonable fee for providing copies. Before the organization                   request can omit any schedules relating only to other 
provides the documents, it can require that the individual                     organizations included in the group return.
requesting copies of the documents pay the fee. If the                              The local or subordinate organization must permit public 
organization has provided an individual making a request with                  inspection, or comply with a request for copies made in person, 
notice of the fee, and the individual doesn’t pay the fee within 30            within a reasonable amount of time (normally not more than 2 
days, or if the individual pays the fee by check and the check                 weeks) after receiving a request made in person for public 
doesn’t clear upon deposit, the organization can disregard the                 inspection or copies and at a reasonable time of day.
request.
                                                                                    In a case where the requester seeks inspection, the local or 
Form of payment—(A) Request made in person.                          If a      subordinate organization can mail a copy of the applicable 
tax-exempt organization charges a fee for copying, it must                     documents to the requester within the same time period instead 
accept payment by cash and money order for requests made in                    of allowing an inspection. In such a case, the organization can 
person. The organization can accept other forms of payment,                    charge the requester for copying and actual postage costs only if 
such as credit cards and personal checks.                                      the requester consents to the charge.
(B) Request made in writing.    If a tax-exempt organization 
charges a fee for copying and postage, it must accept payment                       If the local or subordinate organization receives a written 
by certified check, money order, and either personal check or                  request for a copy of its annual information return, it must fulfill 
credit card for requests made in writing. The organization can                 the request by providing a copy of the group return in the time 
accept other forms of payment.                                                 and manner specified in Request for copies in writing, earlier.
Avoidance of unexpected fees.                Where a tax-exempt                     The requester has the option of requesting from the central or 
organization doesn’t require prepayment and a requester                        parent organization, at its principal office, inspection or copies of 
doesn’t enclose payment with a request, an organization must                   group returns filed by the central or parent organization. The 
receive consent from a requester before providing copies for                   central or parent organization must fulfill such requests in the 
which the fee charged for copying and postage exceeds $20.                     time and manner specified in Special Rules Relating to Public 
Documents to be provided by regional and district                              Inspection and Special Rules Relating to Copies, earlier.
offices. Except as otherwise provided, a regional or district                       Failure to comply.  Any person who doesn’t comply with the 
office of a tax-exempt organization must satisfy the same rules                public inspection requirements will be assessed a penalty of $20 
as the principal office about allowing public inspection and                   for each day that inspection wasn’t permitted, up to a maximum 

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of $11,000 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 $11,000 
limitation doesn’t apply (sections 6652(c)(1)(C) and (D)). Any          If the Office of Associate Chief Counsel (Employee Benefits, 
person who willfully fails to comply with the public inspection         Exempt Organizations, and Employment Taxes) (EEE) 
requirements for annual returns or exemption applications will be       determines that the organization is being harassed, a 
subject to an additional penalty of $5,000 (section 6685).              tax-exempt organization isn’t required to comply with any 
                                                                        request for copies that it reasonably believes is part of a 
Making Applications and Returns Widely Available                        harassment campaign.
A tax-exempt organization isn’t required to comply with a request       Whether a group of requests constitutes a harassment 
for a copy of its application for tax exemption or an annual            campaign depends on the relevant facts and circumstances, 
information return if the organization has made the requested           such as:
document widely available (see below).                                  • A sudden increase in requests,
                                                                        • An extraordinary number of requests by form letters or 
An organization that makes its application for tax exemption              similarly worded correspondence,
and/or annual information return widely available must                  • Hostile requests,
nevertheless make the document available for public inspection          • Evidence showing bad faith or deterrence of the 
as required under Regulations section 301.6104(d)-1(a).                   organization's exempt purpose,
                                                                        • 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. 2022-1, 2022-1 
  reproduces the image of the application for tax exemption or          I.R.B. 1, available at IRS.gov/irb/2022-01_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       Appendix E: Section 4958 Excess Benefit 
page and must take reasonable precautions to prevent 
alteration, destruction, or accidental loss of the document when        Transactions
posted on its page. In the event that a posted document is              The intermediate sanction regulations are important to the 
altered, 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 
on the web page, if applicable). If the request is made in person,      tax-exempt organization is liable for a 25% tax on the excess 
the organization must provide such notice to the individual             benefit. The disqualified person is also liable for a 200% tax on 
immediately. If the request is made in writing, the notice must be      the excess benefit if the excess benefit isn’t corrected by a 
provided within 7 days of receiving the request.                        certain date. 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                                         $125,000 in 2019, $130,000 in 2020–2021, and $135,000 in 
                                                                           2022) and who doesn’t hold the executive or voting powers 
These rules only apply to certain applicable section 501(c)(3),            just mentioned, isn’t a family member of a disqualified 
501(c)(4), and 501(c)(29) organizations. An “applicable                    person, and isn’t a 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.
                                                                    Who else can be considered a disqualified person?              Other 
An applicable tax-exempt organization doesn’t include:              persons not described above can also be considered 
• A private foundation as defined in section 509(a),                disqualified persons, depending on all the relevant facts and 
• A governmental entity that is exempt from (or not subject to)     circumstances.
  taxation without regard to section 501(a) or relieved from 
  filing an annual return under Regulations section                      Facts and circumstances tending to show substantial 
  1.6033-2(g)(6), and                                               influence. 
• Certain foreign organizations.                                         • The person founded the organization.
                                                                         • The person is a substantial contributor to the organization 
An organization isn’t treated as a section 501(c)(3), 501(c)(4),           under the section 507(d)(2)(A) definition, only taking into 
or 501(c)(29) organization for any period covered by a final               account contributions to the organization for the past 5 
determination that the organization wasn’t tax exempt under                years.
section 501(a), so long as the determination wasn’t based on             • The person's compensation is primarily based on revenues 
private inurement or one or more excess benefit transactions.              derived from activities of the organization that the person 
                                                                           controls.
                                                                         • The person has or shares authority to control or determine a 
Disqualified Person                                                        substantial portion of the organization's capital 
                                                                           expenditures, operating budget, or compensation for 
The vast majority of section 501(c)(3), 501(c)(4), or 501(c)(29)           employees.
organization employees and independent contractors won’t be              • The person manages a discrete segment or activity of the 
affected by these rules. Only the few influential persons within           organization that represents a substantial portion of the 
these organizations are covered by these rules when they                   activities, assets, income, or expenses of the organization, 
receive benefits, such as compensation, fringe benefits, or                as compared to the organization as a whole.
contract payments. The IRS calls this class of covered                   • The person owns a controlling interest (measured by either 
individuals disqualified persons.                                          vote or value) in a corporation, partnership, or trust that is a 
                                                                           disqualified person.
A “disqualified person,” regarding any transaction, is any               • The person is a nonstock organization controlled directly or 
person who was in a position to exercise substantial influence             indirectly by one or more disqualified persons.
over the affairs of the applicable tax-exempt organization at any 
time during a 5-year period ending on the date of the transaction.       Facts and circumstances tending to show no substantial 
Persons who hold certain powers, responsibilities, or interests     influence. 
are among those who are in a position to exercise substantial            • The person is an independent contractor whose sole 
influence over the affairs of the organization. This would include,        relationship to the organization is providing professional 
for example, voting members of the governing body, and                     advice (without having decision-making authority) for 
persons holding the power of:                                              transactions from which the independent contractor won’t 
• Presidents, chief executive officers, or chief operating                 economically benefit.
  officers; and                                                          • The person has taken a vow of poverty.
• Treasurers and chief financial officers.                               • Any preferential treatment the person receives based on the 
                                                                           size of the person's donation is also offered to others 
A disqualified person also includes certain family members of              making comparable widely solicited donations.
a disqualified person, and 35% controlled entities of a                  • The direct supervisor of the person isn’t a disqualified 
disqualified person.                                                       person.
                                                                         • The person doesn’t participate in any management 
The following persons are considered disqualified persons for              decisions affecting the organization as a whole or a discrete 
the following organizations, along with certain family members             segment of the organization that represents a substantial 
and 35% controlled entities associated with them.                          portion of the activities, assets, income, or expenses of the 
• For a transaction involving a donor advised fund, a donor or             organization, as compared to the organization as a whole.
  donor advisor of that donor advised fund.                         What about persons who staff affiliated organizations?            In 
• For a donor advised fund sponsoring organization, an              the case of multiple affiliated organizations, the determination of 
  investment advisor of the sponsoring organization.                whether a person has substantial influence is made separately 
• A supported organization of a section 509(a)(3) supporting        for each applicable tax-exempt organization. A person can be a 
  organization, and the disqualified persons of the section         disqualified person for more than one organization in the same 
  509(a)(3) supporting organization.                                transaction.
See the Instructions for Form 4720, Schedule I, for more 
information regarding these disqualified persons.                   Excess Benefit Transaction
Who isn’t a disqualified person?  The rules also clarify which      An “excess benefit transaction” is generally a transaction in 
persons aren’t considered to be in a position to exercise           which an economic benefit is provided by an applicable 
substantial influence over the affairs of an organization. They     tax-exempt organization, directly or indirectly, to or for the use of 
include:                                                            any disqualified person, and the value of the economic benefit 
• An employee who receives benefits that total less than the        provided by the applicable tax-exempt organization exceeds the 
  highly compensated amount ($120,000 in 2015–2018, 

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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 
An excess benefit transaction can also occur when a disqualified        the date the disqualified person receives the economic benefit 
person embezzles from the exempt organization.                          for 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 
For purposes of determining the value of economic benefits,             relevant 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 
• Donor or donor advisor,                                               of 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                be paid for like services by like enterprises under like 
  donor 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.
federal income tax purposes. However, when a single                     An applicable tax-exempt organization (or entity that it 
contractual arrangement provides for a series of compensation           controls) is treated as clearly indicating its intent to provide an 
payments or other payments to a disqualified person during the          economic benefit as compensation for services only if the 
disqualified person's tax year, any excess benefit transaction for      organization provides written substantiation that is 
these payments occurs on the last day of the disqualified               contemporaneous with the transfer of the economic benefits 
person's tax year.                                                      under consideration. Ways to provide contemporaneous written 
In the case of the transfer of property subject to a substantial        substantiation of its intent to provide an economic benefit as 
risk of forfeiture, or in the case of rights to future compensation     compensation include:
or property, the transaction occurs on the date the property, or        • The organization produces a signed written employment 
the rights to future compensation or property, isn’t subject to a         contract;
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• The organization reports the benefit as compensation on an outside the initial contract exception, and it thus would be tested
original Form W-2, 1099, 990, or 990-EZ, or on an amended under the FMV standards of section 4958.
form filed before the start of an IRS examination; or
• The disqualified person reports the benefit as income on the Rebuttable Presumption of Reasonableness
person's original Form 1040 or 1040-SR, or on an amended
form filed before the start of an IRS examination. Payments under a compensation arrangement are presumed to
Exception. To the extent the economic benefit is excluded be reasonable and the transfer of property (or right to use
from the disqualified person's gross income for income tax property) is presumed to be at FMV if the following three
purposes, the applicable tax-exempt organization isn’t required conditions are met.
to indicate its intent to provide an economic benefit as 1. The transaction is approved by an authorized body of the
compensation for services (for example, employer-provided organization (or an entity it controls) that is composed of
health benefits, and contributions to qualified plans under individuals who don’t have a conflict of interest concerning
section 401(a)). the transaction.
What benefits are disregarded? The following economic 2. Before making its determination, the authorized body
benefits are disregarded for purposes of section 4958. obtained and relied upon appropriate data as to
• Nontaxable fringe benefits; for example, an economic comparability. There is a special safe harbor for small
benefit that is excluded from income under section 132. organizations. If the organization has gross receipts of less
• Benefits to volunteers; for example, an economic benefit than $1 million, appropriate comparability data includes
provided to a volunteer for the organization if the benefit is data on compensation paid by three comparable
provided to the general public in exchange for a organizations in the same or similar communities for similar
membership fee or contribution of $75 or less per year. services.
• Benefits to members or donors; for example, an economic
benefit provided to a member of an organization due to the 3. The authorized body adequately documents the basis for its
payment of a membership fee, or to a donor as a result of a determination concurrently with making that determination.
deductible contribution, if a significant number of The documentation should include:
nondisqualified persons make similar payments or a. The terms of the approved transaction and the date
contributions and are offered a similar economic benefit. approved;
• Benefits to a charitable beneficiary; for example, an
economic benefit provided to a person solely as a member b. The members of the authorized body who were present
of a charitable class that the applicable tax-exempt during debate on the transaction that was approved and
organization intends to benefit as part of the those who voted on it;
accomplishment of its exempt purpose. c. The comparability data obtained and relied upon by the
• Benefits to a governmental unit; for example, a transfer of an authorized body and how the data was obtained;
economic benefit to or for the use of a governmental unit, as
defined in section 170(c)(1), if exclusively for public d. Any actions by a member of the authorized body having
purposes. a conflict of interest; and
Is there an exception for initial contracts? Section 4958 e. Documentation of the basis for the determination before
doesn’t apply to any fixed payment made to a person under an the later of the next meeting of the authorized body or
initial contract. This is a very important exception, since it would 60 days after the final actions of the authorized body are
potentially apply, for example, to all initial contracts with new, taken, and approval of records as reasonable, accurate,
previously unrelated officers and contractors. and complete within a reasonable time thereafter.
An initial contract is a binding written contract between an Special rebuttable presumption rule for nonfixed pay-
applicable tax-exempt organization and a person who wasn’t a ments. As a general rule, in the case of a nonfixed payment, no
disqualified person immediately before entering into the rebuttable presumption arises until the exact amount of the
contract. payment is determined, or a fixed formula for figuring the
A fixed payment is an amount of cash or other property payment is specified, and the three requirements creating the
specified in the contract, or determined by a fixed formula that is presumption have been satisfied. However, if the authorized
specified in the contract, which is to be paid or transferred in body approves an employment contract with a disqualified
exchange for the provision of specified services or property. person that includes a nonfixed payment (for example,
A fixed formula can, in general, incorporate an amount that discretionary bonus) with a specified cap on the amount, the
depends upon future specified events or contingencies, as long authorized body can establish a rebuttable presumption as to the
as no one has discretion when figuring the amount of a payment nonfixed payment when the employment contract is entered into
or deciding whether to make a payment (such as a bonus). by, in effect, assuming that the maximum amount payable under
Treatment as new contract. A binding written contract, the contract will be paid, and satisfying the requirements giving
providing that it can be terminated or canceled by the applicable rise to the rebuttable presumption for that maximum amount.
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
earliest date that any termination or cancellation would be value of the comparability data relied upon by the authorized
effective. Also, a contract in which there is a material change, body. This provision gives taxpayers added protection if they
which includes an extension or renewal of the contract (except faithfully find and use contemporaneous persuasive
for an extension or renewal resulting from the exercise of an comparability data when they provide the benefits.
option by the disqualified person), or a more than incidental
change to the amount payable under the contract, is treated as a Organizations that don’t establish a presumption of rea-
new contract as of the effective date of the material change. sonableness. An organization can still comply with section
Treatment as a new contract can cause the contract to fall 4958 even if it didn’t establish a presumption of reasonableness.
In some cases, an organization may find it impossible or
impracticable to fully implement each step of the rebuttable

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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 Correcting an Excess Benefit Transaction
followed, using established rules for determining
reasonableness of compensation and benefit deductions in a A disqualified person corrects an excess benefit transaction by
manner similar to the established procedures for section 162 undoing the excess benefit to the extent possible, and by taking
business expenses. 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
standards. The organization isn’t required to rescind the
Tax on disqualified persons. An excise tax equal to 25% of underlying agreement; however, the parties may need to modify
the excess benefit is imposed on each excess benefit an ongoing contract for future payments.
transaction between an applicable tax-exempt organization and
a disqualified person. The disqualified person who benefited A disqualified person corrects an excess benefit by making a
from the transaction is liable for the tax. If the 25% tax is payment in cash or cash equivalents equal to the correction
imposed and the excess benefit transaction isn’t corrected within amount to the applicable tax-exempt organization. The
the tax period, an additional excise tax equal to 200% of the correction amount equals the excess benefit plus the interest on
excess benefit is imposed. 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 Exception. For a correction of an excess benefit transaction
transaction, all such disqualified persons are jointly and described in Donor advised funds, earlier, no amount repaid in a
severally liable for the taxes. 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 Property. With the agreement of the applicable tax-exempt
period. The tax period begins on the date the transaction occurs organization, a disqualified person can make a payment by
and ends on the earlier of the date the statutory notice of returning the specific property previously transferred in the
deficiency is issued or the section 4958 taxes are assessed. excess benefit transaction. The return of the property is
This 200% tax can be abated if the excess benefit transaction considered a payment of cash (or cash equivalent) equal to the
subsequently is corrected during a 90-day correction period. 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, Insufficient payment. If the payment resulting from the
is only imposed if the 25% tax is imposed on the disqualified return of the property is less than the correction amount, the
person, the organization manager knowingly participated in the disqualified person must make an additional cash payment to
transaction, and the manager's participation was willful and not the organization equal to the difference.
due to reasonable cause. There is also joint and several liability Excess payment. If the payment resulting from the return of
for this tax. An organization manager may be liable for the tax on the property exceeds the correction amount described earlier,
both disqualified persons and on organization managers in the organization can make a cash payment to the disqualified
appropriate circumstances. person equal to the difference.
An “organization manager” is any officer, director, or trustee
of an applicable tax-exempt organization, or any individual Churches and Section 4958
having powers or responsibilities similar to officers, directors, or
trustees of the organization, regardless of title. An organization The regulations make it clear that the IRS will apply the
manager isn’t considered to have participated in an excess procedures of section 7611 when initiating and conducting any
benefit transaction where the manager has opposed the inquiry or examination into whether an excess benefit
transaction in a manner consistent with the fulfillment of the transaction has occurred between a church and a disqualified
manager's responsibilities to the organization. For example, a person.
director who 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
transaction. Knowing doesn’t mean having reason to know. The “any transaction in which the amount of any economic benefit
organization manager ordinarily won’t be considered knowing if, provided to or for the use of a disqualified person is determined
after full disclosure of the factual situation to an appropriate in whole or in part by the revenues of one or more activities of
professional, the organization manager relied on the the organization,” so-called revenue-sharing transactions.
professional's reasoned written opinion on matters within the Rather than setting forth additional rules on revenue-sharing
professional's expertise or if the manager relied on the fact that transactions, the final regulations reserve this section.
the requirements for the rebuttable presumption of Consequently, until the IRS issues new regulations for this
reasonableness have been satisfied. Participation by an reserved section on revenue-sharing transactions, these
organization manager is willful if it is voluntary, conscious, and transactions will be evaluated under the general rules (for
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example, the FMV standards) that apply to all contractual How To Get Tax Help
arrangements between applicable tax-exempt organizations and
their disqualified persons. If you have questions about a tax issue, need help preparing
your tax return, or want to download free publications, forms, or
Revocation of Exemption and Section 4958 instructions, go to IRS.gov and find resources that can help you
right away.
Section 4958 doesn’t affect the substantive standards for tax Coronavirus. Go to IRS.gov/Coronavirus for links to
exemption under section 501(c)(3), 501(c)(4), or 501(c)(29), information on the impact of the coronavirus, as well as tax relief
including the requirements that the organization be organized available for individuals and families, small and large
and operated exclusively for exempt purposes, and that no part businesses, and tax-exempt organizations.
of its net earnings inure to the benefit of any private shareholder
or individual. The legislative history indicates that in most Getting answers to your tax questions. On IRS.gov, you can
instances, the imposition of this intermediate sanction will be in get up-to-date information on current events and changes in tax
lieu of revocation. The IRS has indicated that the following law.
factors will be considered (among other facts and • IRS.gov/Help: A variety of tools to help you get answers to
circumstances) in determining whether to revoke an applicable some of the most common tax questions.
tax-exempt organization's exemption status where an excess • IRS.gov/ITA: The Interactive Tax Assistant, a tool that will
benefit transaction has occurred. ask you questions and, based on your input, provide
• The size and scope of the organization's regular and answers on a number of tax law topics.
ongoing activities that further exempt purposes before and • IRS.gov/Forms: Find forms, instructions, and publications.
after the excess benefit transaction or transactions You will find details on 2022 tax changes and hundreds of
occurred. interactive links to help you find answers to your questions.
• The size and scope of the excess benefit transaction or • Online EIN Application IRS.gov/EIN ( ) helps you get an
transactions (collectively, if more than one) in relation to the employer identification number (EIN).
size and scope of the organization's regular and ongoing • You may also be able to access tax law information in your
activities that further exempt purposes. electronic filing software.
• Whether the organization has been involved in multiple Tax reform. Tax reform legislation affects individuals,
excess benefit transactions with one or more persons. businesses, and tax-exempt and government entities. Go to
• Whether the organization has implemented safeguards that IRS.gov/TaxReform for information and updates on how this
are reasonably figured to prevent excess benefit legislation affects your taxes.
transactions.
• Whether the excess benefit transaction has been corrected, Getting tax forms and publications. Go to IRS.gov/Forms to
or the organization has made good faith efforts to seek view, download, or print all the forms, instructions, and
correction from the disqualified person(s) who benefited publications you may need. Or, you can go to IRS.gov/
from the excess benefit transaction. OrderForms to place an order.
Getting tax publications and instructions in eBook format.
Appendix F: Forms and Publications To File or You can also download and view popular tax publications and
Use instructions (including the Instructions for Form 1040) on mobile
devices as eBooks at IRS.gov/eBooks.
How To Get Forms and Publications Note. IRS eBooks have been tested using Apple’s iBooks for
Internet. You can access the IRS website at IRS.gov 24 iPad. Our eBooks haven’t been tested on other dedicated eBook
hours a day, 7 days a week to: readers, and eBook functionality may not operate as intended.
Phone. If you have questions and/or need help completing
• Download forms, including talking tax forms, instructions, Form 990 or 990-EZ, please call 877-829-5500. This toll-free
and publications; telephone service is available Monday through Friday.
• Order IRS products online;
• Research your tax question online; Email subscription. The IRS has established a
• Search publications online by topic or keyword; subscription-based email service for tax professionals and
• Use the online Internal Revenue Code, regulations, or other representatives of tax-exempt organizations. Subscribers will
official guidance; receive periodic updates from the IRS regarding exempt
• View Internal Revenue Bulletins (IRBs) published in the last organization tax law and regulations, available services, and
few years; and other information. To subscribe, visit IRS.gov/Charities-&-Non-
• Sign up to receive local and national tax news by email. Profits/Subscribe-to-Exempt-Organization-Update.

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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 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations
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.

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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
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 Automatic Extension of Time To File an Exempt Organization Return
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) 

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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          attach to Form 990 or 990-EZ one or more of the following.
states and other jurisdictions in which it does business to             Additional financial statements, such as a complete analysis 
                                                                       •
determine their specific filing requirements. Doing business in a       of functional expenses or a statement of changes in net 
jurisdiction 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.

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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 for quid pro quo contributions, later.
that state's filing requirement. If a state requires the organization
to file an amended Form 990 or 990-EZ to correct conflicts with Noncash Contributions
the 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.

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The organization must file Form 8899 for any tax year that Similarly, if a domestic organization owns and controls a
includes 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 acknowledgment as well as the relationship with the disregarded
to 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 purposes. Nevertheless, the donee organization's 
whether the benefits are insubstantial. See below.               disclosure statement must describe such goods or services. A 
Cost basis. If a taxpayer makes a payment of $58.50 or more      good faith estimate of value isn’t needed.
to a charity and receives only token items in return, the items       Example.  Museum J offers a basic membership benefits 
have insubstantial value if they:                                package for $40. It includes free admission and a 10% gift shop 
• Bear the charity’s name or logo, and                           discount. Corporation K makes a $50,000 payment to J and in 
• Have an aggregate cost to the charity of $11.70 or less        return, J offers K’s employees free admission, a T-shirt with J’s 
  (low-cost article amount of section 513(h)(2)).                logo that costs J $4.50, and a 25% gift shop discount. Because 
FMV basis.  If a taxpayer makes a payment to a charitable        the free admission is a privilege that can be exercised frequently 
organization in a fundraising campaign and receives benefits     and is offered in both benefit packages, and the value of the 
with an FMV of not more than 2% of the amount of the payment,    T-shirts is insubstantial, Museum J's disclosure statement need 
or $117, whichever is less, the benefits received have           not value or mention the free admission benefit or the T-shirts. 
insubstantial value in determining the taxpayer’s contribution.  However, because the 25% gift shop discount to K’s employees 
                                                                 differs from the 10% discount offered in the basic membership 
    The dollar amounts given above are applicable to tax         benefits package, J's disclosure statement must describe the 
TIP year 2022 under Rev. Proc. 2021-45. They are adjusted        25% 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. 2021-45      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        computer-generated forms may be acceptable. The 
following.                                                       acknowledgment must, however, provide sufficient information 
                                                                 to substantiate the amount of the deductible contribution. The 
1. Any rights or privileges that the taxpayer can exercise       organization may either:
  frequently during the membership period, such as:                  • Provide separate statements for each contribution of $250 
  a. Free or discounted admission to the organization's                or more, or
    facilities or events, and                                        • Furnish periodic statements substantiating contributions of 
                                                                       $250 or more.
  b. Free or discounted parking.
                                                                 Separate contributions of less than $250 aren’t subject to the 
2. Admission to events that are:                                 requirements of section 170(f)(8), regardless of whether the sum 
                                                                 of the contributions made by a taxpayer to a donee organization 
  a. Open only to members; and                                   during a tax year equals $250 or more.
  b. Within the low-cost article limitation, per person.             Contemporaneous.    A written acknowledgment is 
                                                                 contemporaneous if the donor obtains it on or before the earlier 
Example 1.  E offers a basic membership benefits package         of:
for $75. The package gives members the right to buy tickets in         The date the donor files the original return for the tax year in 
advance, free parking, and a gift shop discount of 10%. E’s $150     •
                                                                       which the contribution was made, or
preferred membership benefits package also includes a $20              The due date (including extensions) for filing the donor’s 
poster. Both the basic and preferred membership packages are         •
                                                                       original return for that year.
for a 12-month period and include about 50 productions. E offers 
F, a patron of the arts, the preferred membership benefits in        Substantiation of payroll contributions. An organization 
return for a payment of $150 or more. F accepts the preferred    may substantiate an employee’s contribution by deduction from 
membership benefits package for $300. E’s written                its payroll by:
acknowledgment satisfies the substantiation requirement if it        • A pay stub, Form W-2, or other document showing a 
describes the poster, gives a good faith estimate of its FMV           contribution to a donee organization; together with
($20), and disregards the remaining membership benefits.             • A pledge card or other document from the donee 
                                                                       organization that shows its name. For contributions of $250 
Example 2.  In Example 1, if F received only the basic                 or more, the document must state that the donee 
membership package for its $300 payment, E’s                           organization provides no goods or services for any payroll 
acknowledgment need state only that no goods or services were          contributions.
provided.
                                                                 The amount withheld from each payment of wages to a taxpayer 
Example 3.  G Theater Group performs four plays. Each play       is treated as a separate contribution.
is performed twice. Nonmembers can purchase a ticket for $15. 
For a $60 membership fee, however, members are offered free          Substantiation of matched payments.   If a taxpayer’s 
admission to any of the performances. H makes a payment of       payment to a donee organization is matched by another payer, 
$350 and accepts this membership benefit. Because of the         and the taxpayer receives goods or services in consideration for 
limited number of performances, the membership privilege can’t   its payment and some or all of the matching payment, those 
be exercised frequently. Therefore, G’s acknowledgment must      goods or services will be treated as provided in consideration for 
describe the free admission benefit and estimate its value in    the taxpayer’s payment and not in consideration for the matching 
good faith.                                                      payment.
Certain goods or services provided to donor’s                        Disclosure statement. An organization must provide a 
employees or partners. Certain goods or services provided to     written disclosure statement to donors who make a quid pro quo 
employees of donor organizations or partners of donor            contribution in excess of $75 (section 6115). This requirement is 
partnerships may be disregarded for substantiation and           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
must be careful to satisfy the section 6115 written disclosure in 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 2023 Form 990 Series Tax Compliance Cost Estimates

Type of Return
Form 990 Form 990-EZ Form 990-PF Form 990-T Form 990-N
Fiscal Year 2023 Projections of
the Number of Returns To Be
Filed With the IRS 333,400 245,200 122,700 239,600 743,800
Estimated Average Total Time
(Hours) 107 64 53 46 5
Estimated Average Total
Out-of-Pocket Costs $2,600 $500 $1,900 $2,100 $20
Estimated Average Total
Monetized Burden $8,700 $1,400 $4,100 $5,600 $90

Estimated Total Time (Hours) 35,780,000 15,770,000 6,510,000 10,940,000 3,720,000
Estimated Total Out-of-Pocket
Costs $867,200,000 $118,600,000 $237,200,000 $512,700,000 $13,800,000
Estimated Total Monetized
Burden $2,916,100,000 $335,200,000 $501,300,000 $1,346,200,000 $64,800,000
Note. Amounts above are for FY2023. 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)          15
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  5         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 5
  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   11                           Five highest compensated 
  Receipts are Normally $50,000 (or  Controlled entity  2 25,                      employees    26
  $5,000) or Less   28               Controlling organization    2 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 24 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 24, , 
  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    21                            Income, Methods  18
                                                                                   Form 1120-POL, U.S. Income Tax 
                                                                                      Return for Certain Political 
B                                    E                                                Organizations 22
Balance sheet  16                    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 34, , ,  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 Automatic    List of required schedules and        Political organization 
  Extension of Time To File an              attachments     7                    (See Organization)
  Exempt Organization Return          5   Loans  22                             Postage  16
  Form 8886-T, Disclosure by              Lobbying:                             Printing 16
  Tax-Exempt Entity Regarding               Direct 21                           Private foundation   4
  Prohibited Tax Shelter                    Grassroots    21                    Professional fees (See Fees)
  Transaction      23
  Form 941, Employer's Quarterly          Lobbying expenses       20            Program services    12
  Federal Tax Return      18              Local or subordinate                  Program-related investment 
  Form 990-N, Electronic Notice             organizations     31                 (See Investment)
  (e-Postcard) for Tax-Exempt                                                   Proxy tax 20
  Organizations not Required To File      M                                     Public charity 4 24, 
  Form 990 or 990-EZ      2               Maintenance expense         16        Public inspection   6 30 31 42, , , 
  Form 990-PF, Return of Private          Major disposition of assets    21     Publications:
  Foundation or Section 4947(a)(1)        Medicare taxes    15                   Helpful  41
  Nonexempt Charitable Trust                                                     Pub. 15-A, Employer's Supplemental 
  Treated as a Private Foundation       4 Membership benefits     12
  Form 990-T, Exempt Organization         Membership dues and assessments            Tax Guide  26
  Business Income Tax Return          20,   (See Dues and assessments)           Pub. 15, Circular E Employer's Tax 
  22                                      Miscellaneous expenses        16           Guide 24
  Form W-2, Wage and Tax                  Miscellaneous income        18             Deferred compensation               18
  Statement      18                       Mission society     3                  Pub. 1771, Charitable 
                                                                                     Contributions—Substantiation and 
Fringe benefits    35 36,                 Money market funds      17                 Disclosure Requirements             10
Fund balances    17                       Mortgage interest (See Interest)       Pub. 1779, Independent Contractor or 
Fundraising   10 11,                                                                 Employee   26
Fundraising Events    7 10 13 14, , ,     N                                      Pub. 463, Travel, Entertainment, Gift, 
FUTA (See Federal unemployment tax)       Name and address      8                    and Car Expenses   11
                                          Name change     7                      Pub. 525, Taxable and Nontaxable 
G                                         Net Assets (See Assets)                    Income  26
Gaming   13                               Noncash contributions       11         Pub. 526, Charitable 
                                                                                     Contributions  10 11, 
Gifts 10                                  Nondiscrimination policy       23
                                                                                 Pub. 557, Tax-Exempt Status for Your 
Goods or services     14                  Nonexempt charitable trust     24          Organization 6
Governing documents       20              Nonfixed payments (See Payments)       Pub. 598, Tax on Unrelated Business 
Grants 10 15,                             Notes receivable    14                     Income of Exempt 
Gross receipts   22 28,                   Notice 33                                  Organizations  20
Gross rental income    13                                                        Pub. 946, How To Depreciate 
Gross revenue (See Revenue)               O                                          Property 16
Gross sales   14                          Occupancy    16                        Pub. 947, Practice Before the IRS and 
Group exemption number (GEN)          8   Offices:                                   Power of Attorney 27
Group return   3                            Permanent     31                    Purpose of form   1
                                            Regional or district  31 32, 
H                                         Organization:                         R
Heath benefits  19                          Affiliated 34                       Raffles 13
Helpful hints  2                            Foreign   2 34,                     Recordkeeping   6
Helpful publications   41                   Political 3 22 25 30, , ,           Related Organization 
Hours per week     18                       Related   25                         (See Organization)
                                            Religious  2 3,                     Rent Expenses (See Expenses)
I                                           Supporting    2 35,                 Reportable compensation 
                                                                                 (See Compensation)
Incomplete return    6                    Organization managers       37
                                                                                Revenue  10
Independent contractors   16 26,          Organizing document         20
                                                                                 Deferred  17
Insurance   29                            Other Assets (See Assets)
                                                                                 Gross   14
Interest 12                                                                      Program service    11 12, 
  Mortgage   16                           P
                                                                                Revenue sharing transactions               37
  Rent 16                                 Paid preparer   27                    Revocation  38
Interest income    13                       Identifying number of     27        Rounding off  6
Inventory   14                            Paperwork Reduction Act Notice     46 Royalties 12 14-
Investment:                               Payments:
  Program-related  12 13,                   Compensation      35                S
  Rental income    13                       Government      11
                                                                                Salaries 15
                                            Independent contractors      16
                                                                                Sale:
L                                           Nonfixed   36
                                                                                 Of assets  13
Land  17                                    Services   11
                                                                                 Of inventory  14
Late filing 6                               Severance   35
                                                                                 Of merchandise    14
Legislation 21                              To affiliates 15
                                                                                 Of securities  13
Liabilities, total 17                     Payroll taxes   15
                                                                                Sale of securities (See Sale)
Liquidation  21                           Penalties 16
                                                                                Savings  12 17, 
List of officers directors, trustees,       Failure to file 6
                                                                                Savings accounts (See Savings)
  and key employees       18              Political campaign activities    25
                                                                                Schedules  24 39, 
                                          Political expenditures      22

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Schedules (Cont.)
Schedule A (Form 990), Public Charity            Signature 6                          Telephone number    8
Status and Public Support       25                Authority 27                        Termination 21
Schedule B (Form 990), Schedule of                Block 26                            Text message contribution          43
Contributors      1 8 42,  ,                     Significant Disposition of Net       Total assets (See Assets)
Schedule C (Form 990), Political                  Assets   21                         Transfers:
Campaign and Lobbying                            Social security number  27            To exempt non-charitable related 
Activities   20 25,                              Social security taxes  15             organizations    25
Schedule E (Form 990), Schools     25            Solicitation 11                      Trust, section 4947(a)(1)  3 24, 
Schedule G (Form 990), Supplemental              Specific Instructions  7
Information Regarding Fundraising 
or Gaming Activities         14                  State filing requirements 6 41,      U
Schedule L (Form 990), Transactions              State reporting requirements   5 41, U.S. possession  2
With Interested Persons         22 23,           Statement of Program Service         U.S. Treasury bills 12 17, 
Schedule M (Form 990), Noncash                    Accomplishments       17            Unrelated trade or business        12
Contributions     42                             Substantial contributor 35            Income   20 30, 
Schedule N (Form 990), Liquidation,              Substantial influence  34             Income tax   16
Termination, Dissolution, or                     Substantiation  35                   Utilities 16
Significant Disposition of Assets        6,      Substitute forms  20
8 21,                                            Supporting organization              V
Schedule O  5 8 15 17 19 20 23 25- , - , , , - ,  (See Organization)
39                                               Sweepstakes    14                    Value:
School 25                                                                              Nominal or insubstantial  10
Securities 13 17,                                T
Securities account 23                                                                 W
                                                 Tax shelter transaction 23
Shipping 16                                                                           Website (See Address)
                                                 Tax year 7
Short accounting period or short                                                      Who must file 2
year   4                                         Taxes 15 16 23 37, , , 

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