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Department of the Treasury
Internal Revenue Service
2023

Instructions for Schedule G

(Form 990)

Supplemental Information Regarding Fundraising or Gaming Activities

Section references are to the Internal Revenue Code unless Line 1. Check the box in front of each method of fundraising
otherwise noted. used by the organization to raise funds during the tax year.
Future developments. For the latest information about Line 2a. Check “Yes” if at any time during the tax year the
developments related to Schedule G (Form 990) and its organization had a written or oral agreement with another person
instructions, such as legislation enacted after they were or entity in connection with professional fundraising services.
published, go to IRS.gov/Form990. Do not include an officer director trustee, , , or employee who
conducts professional fundraising services solely in one’s
capacity as an officer, director, trustee, or employee of the
General Instructions organization.
Note. Terms in bold are defined in the Glossary of the The organization must report all agreements for professional
Instructions for Form 990. fundraising services regardless of the form of agreement (written
or oral). For example, an organization that had a written contract
Purpose of Schedule with a business to supply printing and mailing services would
Schedule G (Form 990) is used by an organization that files report that agreement here if the business also provided to the
Form 990 or Form 990-EZ to report professional fundraising organization professional fundraising services such as strategy
services fundraising events, , and gaming. on mailing.
Line 2b. If “Yes” is checked on line 2a, list in column (i) the 10
Who Must File highest paid individuals or entities who were each to be
An organization that answered “Yes” on Form 990, Part IV, compensated at least $5,000 by the organization for
Checklist of Required Schedules, line 17, 18, or 19, or meets the professional fundraising services provided during the tax
criteria for Form 990-EZ filers described below, must complete year, and the business address of each individual or entity.
the appropriate parts of Schedule G (Form 990) and attach Column (ii). Enter the type(s) of fundraising activities for
Schedule G to Form 990 or Form 990-EZ, as applicable. which the professional fundraiser performed services.
• Complete Part I if the organization answered “Yes” on Form Report the fundraising activities consistently with terms used
990, Part IV, line 17, because the organization reported a total of by the organization in the management of its fundraising
more than $15,000 of expenses for professional fundraising program. For example, if an organization contracts with a single
services on Form 990, Part IX, Statement of Functional fundraiser to advise on and coordinate all of its direct mail
Expenses, lines 6 and 11e. Form 990-EZ filers aren’t required to fundraising, it might enter “consults on direct mail program.” If a
complete Part I. consultant were hired to perform data analysis for all aspects of
• Complete Part II if the organization (1) answered “Yes” on an organization's public solicitation, it might enter “provides
Form 990, Part IV, line 18, because the organization reported a database consulting for direct mail, telephone, Internet, and
total of more than $15,000 of fundraising event gross income email.”
and contributions on Form 990, Part VIII, Statement of Column (iii). For this purpose, custody or control means
Revenue, lines 1c and 8a; or (2) reported more than $15,000 of possession of the funds or the authority to deposit, direct the use
fundraising event contributions and gross income on Form of, or use the funds. Describe the custody or control
990-EZ, Part I, lines 1 and 6b. arrangement in Part IV.
• Complete Part III if the organization (1) answered “Yes” on
Form 990, Part IV, line 19, because the organization reported Column (iv). Enter the gross receipts connected to the
more than $15,000 of gross income from gaming activities on services provided by the fundraiser listed in column (i) and
Form 990, Part VIII, line 9a; or (2) reported more than $15,000 of received by the organization, or by the fundraiser on the
gross income from gaming on Form 990-EZ, Part I, line 6a. organization's behalf, during the tax year.
A professional fundraiser can deliver services during the tax
If an organization isn't required to file Form 990 or Form year and be properly reported on line 2b but have no gross
990-EZ but chooses to do so, it must file a complete return and receipts to report in column (iv). For example, an organization
provide all of the information requested, including the required may retain a fundraiser to conduct a feasibility study for a capital
schedules. campaign. The campaign, if there were to be one, could be
conducted in, and produce receipts in, subsequent tax years.
Likewise, a fundraiser might be hired to plan and produce
Specific Instructions programming for a media campaign. Fees would be properly
reported in the tax year, but there might be no receipts to report
Part I. Fundraising Activities until subsequent years when the programming actually airs. In
Complete this part if the organization reported a total of more each case, the organization can properly report a “-0-” in column
than $15,000 of expenses for professional fundraising (iv).
services on Form 990, Part IX, lines 6 and 11e. Form 990-EZ Column (v). Enter the dollar amounts in fees paid to or fees
filers aren’t required to complete Part I. withheld by the fundraiser for its professional fundraising
services.

Aug 4, 2023 Cat. No. 20376H

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If the agreement provides for the payment of fees and also for Line 5. Enter the fair market value of the noncash prizes paid
the payment of fundraising expenses, such as printing, paper, or given out for each fundraising event.
envelopes, postage, mailing list rental, and equipment rental, the
organization must report such amounts paid during the year in Line 6. Enter the expenses paid or incurred for the rent or lease
Part IV and describe how the agreement distinguishes payments of property or facilities.
for professional fundraising services from expense payments or Line 7. Enter the expenses paid or incurred for food and
reimbursements. Also describe in Part IV whether the beverages. Include all direct expenses such as catering.
organization entered into any arrangements with fundraisers
under which the organization made payments exclusively for Line 8. Enter the expenses paid or incurred for entertainment,
such expenses but not for professional fundraising services. If including direct expenses for labor and wages.
the agreement doesn't distinguish between fees for professional Line 9. Enter the amount of other direct expense items for
fundraising services and payment of fundraising expenses, then fundraising events not included in Part II, lines 4 through 8. The
the organization must report in column (v) the gross amount paid organization should retain in its records an itemized list of all
to (or withheld by) the fundraiser. other direct expenses not included on lines 4 through 8. For
Column (vi). Subtract column (v) from column (iv). labor costs and wages, include the total amount of
Line 3. List all states in which the organization is registered or compensation paid to fundraising event workers or paid
licensed to solicit contributions, or has been notified that it is independent contractors for labor costs.
exempt from such registration or licensing. Line 10. Add lines 4 through 9 in column (d).
Part II. Fundraising Events Line 11. Subtract line 10 from line 3, column (d). If line 10 is
more than line 3, column (d), and the result is less than zero,
Complete this part if the sum of the amounts reported on Form
enter it in parentheses.
990, Part VIII, lines 1c and 8a, exceeds $15,000, or if the sum of
the amounts reported on Form 990-EZ, line 6b and the line 6b Part III. Gaming
parenthetical exceeds $15,000. List only fundraising events
with gross receipts greater than $5,000 that the organization Complete this part if the organization reported more than
conducted at any time during the tax year. $15,000 from gaming on Form 990, Part VIII, line 9a, or Form
990-EZ, line 6a.
List the two largest fundraising events with gross receipts
greater than $5,000 each in columns (a) and (b). In column (c), Treat all bingo as a single event for column (a) and all pull
enter the total number of other events with gross receipts greater tabs as a single event for column (b). Include all revenue and
than $5,000 each and report revenue and expenses from these expenses for progressive bingo, instant bingo, and event bingo
events in the aggregate. If no events other than those listed in in column (b).
columns (a) and (b) exceeded the $5,000 threshold, enter Include in column (c) all other types of gaming not included in
“None.” column (a) or (b).
Report revenue and expenses attributable to gaming in Part Complete Part III for each type of gaming conducted.
III, rather than in Part II.
Revenue
Revenue
Line 1. Enter the gross revenue (gross receipts less
Line 1. Enter the total amount the organization received from contributions) for each type of gaming conducted without
the two largest fundraising events with gross receipts greater reduction for cash or noncash prizes, cost of goods sold,
than $5,000 each in columns (a) and (b) during the tax year compensation, fees, or other expenses. Enter the total of
without subtracting any costs, expenses, or contributions columns (a) through (c) in column (d).
received in connection with the fundraising event. Enter in
column (c) the total amount the organization received from all Direct Expenses
other events with gross receipts greater than $5,000 during the Enter the expense amount in the appropriate column (a) through
tax year without subtracting any costs, expenses, or (c) for each type of gaming conducted. Enter the total of
contributions received in connection with the events. Enter the columns (a) through (c) in column (d).
sum of columns (a), (b), and (c) in column (d).
Line 2. Enter the total amount paid out as cash prizes.
Line 2. Enter the total amount of contributions, gifts, and
similar amounts (including the total value of noncash Line 3. Enter the fair market value of the noncash prizes paid
contributions) received by the organization for fundraising or given out for each type of gaming conducted.
events in columns (a) and (b) during the tax year. Enter in Line 4. Enter the expenses paid or incurred for the rent or lease
column (c) the total amount of contributions, gifts, and similar of property or facilities.
amounts received by the organization from all other fundraising
events with gross receipts greater than $5,000 during the tax Line 5. Enter the amount of other direct expense items for
year. Enter the sum of columns (a), (b), and (c) in column (d). gaming not included on lines 2 through 4. The organization
should retain in its records an itemized list of all other direct
Line 3. Enter the gross income (gross receipts less expenses not included on lines 2 through 4. Mandatory
contributions) from events listed without reduction for catering, distributions should be shown on line 17.
entertainment, cost of goods sold, compensation, fees, or other
expenses. Enter the total of columns (a), (b), and (c) in column The itemized list of direct expenses should include the
(d). following.
• Labor costs and wages, including the total compensation
Direct Expenses paid to gaming workers or independent contractors for labor
costs.
Enter the expense amount in the appropriate column (a) through Employer's share of federal, state, and local payroll taxes paid
(c) for events with gross receipts greater than $5,000 each. Enter •
for the tax year for gaming workers, including social security and
the total of columns (a), (b), and (c) in column (d). Medicare taxes, state and federal unemployment taxes, and
Line 4. Enter the total amount paid out as cash prizes. other state and local payroll taxes.

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• Excise taxes, including any wagering tax paid with Form 730, account for or share revenues, authorized expenses, and
Monthly Tax Return for Wagers, and any occupational tax paid inventory related to bingo and gaming operations.
with Form 11-C, Occupational Tax and Registration Return for
Line 13a. Enter the percentage of gaming conducted during
Wagering.
the tax year in a facility or facilities owned by the organization.
Line 6. If substantially all of the organization's work in The facility or facilities need not have been used exclusively for
conducting a type of gaming is performed by volunteers, check gaming.
“Yes” and enter the percentage of total workers who are
Line 13b. Enter the percentage of gaming conducted during
volunteers for each type of gaming conducted. The percentage
the year in a facility or facilities not owned by the organization.
is determined by dividing the number of volunteers for each type
of gaming by the total number of workers for that type of gaming, Line 14. Enter the name and business address of the person
both paid and unpaid. who prepares the organization's gaming/special events books
and records (or the organization's business address if the books
Line 7. Enter the total of lines 2 through 5 in column (d).
and records are kept by such person at a personal residence).
Line 8. Subtract line 7 from line 1, column (d). If line 7 is more The organization isn't required to provide the address of a
than line 1, column (d), and the result is less than zero, enter it in personal residence of an individual.
parentheses.
Line 15a. An organization can pay its own employees to
For Form 990 filers, the amounts reported on line 1, conduct gaming, or contract with a third party for such services.
TIP column (d), line 7, and line 8 must equal the amounts Check “Yes” or “No” to indicate whether the organization has a
reported on Form 990, Part VIII, lines 9a, b, and c, contract with a third party from which it receives gaming revenue.
respectively.
Line 15b. If the organization checked “Yes” to line 15a, enter the
Line 9. Enter all states in which the organization conducted gaming revenue amount received by the organization and the
gaming during the tax year, including states in which the gaming revenue amount retained by the third party. If there is
organization solicited residents to participate in gaming activity. If more than one third-party operator, report the additional
the organization needs more space, use Part IV. operator(s) in Part IV.
Line 9a. Check “Yes” only if the organization is licensed or Line 15c. If the organization checked “Yes” to line 15a, enter the
otherwise registered to conduct gaming in each state listed on name and address of the third party. If there is more than one
line 9. third-party operator, report the additional operator(s) in Part IV.
Line 9b. If the organization isn't licensed or otherwise registered Line 16. Complete this line for the person who has overall
to conduct gaming in any state listed on line 9, explain in the supervision and management of the gaming operation.
space provided. If the organization needs more space, use Part Generally, this person has responsibilities that can include
IV. recordkeeping, money counting, hiring and firing of workers, and
making the bank deposits for the gaming operation. If the
Line 10a. Check “Yes” if any of the organization's gaming gaming manager is a director officer, , or employee of the
licenses were revoked, suspended, or terminated during the tax organization, report only the portion of that person's
year. compensation that is allocable to gaming management. If more
Line 10b. Provide an explanation for each state in which the than one person shares this responsibility, report the additional
organization's gaming license or registration was revoked, person(s) in Part IV.
suspended, or terminated during the tax year. If the organization Line 17a. Some states require that charitable organizations
needs more space, use Part IV. make mandatory distributions from gaming proceeds to obtain
Line 11. If any nonmembers participated in gaming conducted and retain a valid gaming license. Check “Yes” or “No” to indicate
by the organization during the tax year, check “Yes.” whether the organization is required to make mandatory
Membership is determined in accordance with the organization's distributions from its gaming proceeds to retain its gaming
organizing documents and applicable law. For purposes of this license or registration in any state.
question, bona fide guests of members attending with them Line 17b. For all states in which the organization conducted
should also be treated as members. “Bona fide guests” are gaming, enter the aggregate amount of distributions required
individuals whom the member invites and for whom the member under state law to be distributed to other exempt organizations or
pays. If, for example, a nonmember pays for their own wagers in spent in the organization's own exempt activities during the tax
gaming activities, they are considered a nonmember, even year. Provide a breakdown of required distributions, by each
though they may have entered the organization’s premises with a state, in Part IV.
member. Also, if an organization requires only a nominal For more information, see Pub. 3079.
payment to join as a “member,” individuals making such a
payment to gain admission to the organization’s facilities or Part IV. Supplemental Information
activities aren’t considered members or bona fide guests. See
Pub. 3079, Tax-Exempt Organizations and Gaming, for more Use Part IV to provide the narrative explanations required, if
information. applicable, to supplement responses to Part I, line 2b, columns
(iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b.
Line 12. If the organization is a grantor, beneficiary, or trustee of Part IV may also be used to supplement other responses to
a trust or a member of a partnership or other entity formed to questions on Schedule G (Form 990). In Part IV, identify the
administer charitable gaming, check “Yes.” For purposes of this specific part and line number that each response supports, in the
question, “a partnership or other entity” means two or more order in which those parts and lines appear on Schedule G
organizations that are authorized under state law to conduct (Form 990).
bingo or other gaming at the same location joining together to

2023 Instructions for Schedule G (Form 990) -3-

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