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                                                                                                      Department of the Treasury
                                                                                                      Internal Revenue Service
2022

Instructions for Schedule G 

(Form 990)

Supplemental Information Regarding Fundraising or Gaming Activities

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

Mar 09, 2022                                                Cat. No. 20376H

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describe how the agreement distinguishes contributions) received by the instant bingo, and event bingo in column
payments for professional fundraising organization for fundraising events in (b).
services from expense payments or columns (a) and (b) during the tax year. Include in column (c) all other types of
reimbursements. Also describe in Part IV Enter in column (c) the total amount of gaming not included in column (a) or (b).
whether the organization entered into any contributions, gifts, and similar amounts
arrangements with fundraisers under received by the organization from all other Complete Part III for each type of
which the organization made payments fundraising events with gross receipts gaming conducted.
exclusively for such expenses but not for greater than $5,000 during the tax year. Revenue
professional fundraising services. If the Enter the sum of columns (a), (b), and (c)
agreement doesn't distinguish between in column (d). Line 1. Enter the gross revenue (gross
fees for professional fundraising services receipts less contributions) for each type
Line 3. Enter the gross income (gross
and payment of fundraising expenses, of gaming conducted without reduction
receipts less contributions) from events
then the organization must report in for cash or noncash prizes, cost of goods
listed without reduction for catering,
column (v) the gross amount paid to (or sold, compensation, fees, or other
entertainment, cost of goods sold,
withheld by) the fundraiser. expenses. Enter the total of columns (a)
compensation, fees, or other expenses. through (c) in column (d).
Column (vi). Subtract column (v) from Enter the total of columns (a), (b), and (c)
column (iv). in column (d). Direct Expenses
Line 3. List all states in which the Direct Expenses Enter the expense amount in the
appropriate column (a) through (c) for
organization is registered or licensed to Enter the expense amount in the each type of gaming conducted. Enter the
solicit contributions, or has been notified appropriate column (a) through (c) for total of columns (a) through (c) in column
that it is exempt from such registration or events with gross receipts greater than (d).
licensing. $5,000 each. Enter the total of columns
(a), (b), and (c) in column (d). Line 2. Enter the total amount paid out as
Part II. Fundraising Events cash prizes.
Line 4. Enter the total amount paid out as
Complete this part if the sum of the cash prizes. Line 3. Enter the fair market value of
amounts reported on Form 990, Part VIII, the noncash prizes paid or given out for
lines 1c and 8a, exceeds $15,000, or if the Line 5. Enter the fair market value of the each type of gaming conducted.
sum of the amounts reported on Form noncash prizes paid or given out for each
990-EZ, line 6b and the line 6b fundraising event. Line 4. Enter the expenses paid or
incurred for the rent or lease of property or
parenthetical exceeds $15,000. List only Line 6. Enter the expenses paid or facilities.
fundraising events with gross receipts incurred for the rent or lease of property or
greater than $5,000 that the organization facilities. Line 5. Enter the amount of other direct
conducted at any time during the tax expense items for gaming not included on
year. Line 7. Enter the expenses paid or lines 2 through 4. The organization should
incurred for food and beverages. Include retain in its records an itemized list of all
List the two largest fundraising events all direct expenses such as catering. other direct expenses not included on
with gross receipts greater than $5,000
each in columns (a) and (b). In column (c), Line 8. Enter the expenses paid or lines 2 through 4. Mandatory distributions
enter the total number of other events with incurred for entertainment, including direct should be shown on line 17.
gross receipts greater than $5,000 each expenses for labor and wages. The itemized list of direct expenses
and report revenue and expenses from Line 9. Enter the amount of other direct should include the following.
these events in the aggregate. If no events expense items for fundraising events not • Labor costs and wages, including the
other than those listed in columns (a) and included in Part II, lines 4 through 8. The total compensation paid to gaming
(b) exceeded the $5,000 threshold, enter organization should retain in its records an workers or independent contractors for
“None.” itemized list of all other direct expenses labor costs.
Report revenue and expenses not included on lines 4 through 8. For • Employer's share of federal, state, and
attributable to gaming in Part III, rather labor costs and wages, include the total local payroll taxes paid for the tax year for
than in Part II. amount of compensation paid to gaming workers, including social security
fundraising event workers or paid and Medicare taxes, state and federal
Revenue independent contractors for labor costs. unemployment taxes, and other state and
local payroll taxes.
Line 1. Enter the total amount the Line 10. Add lines 4 through 9 in column • Excise taxes, including any wagering
organization received from the two largest (d). tax paid with Form 730, Monthly Tax
fundraising events with gross receipts
greater than $5,000 each in columns (a) Line 11. Subtract line 10 from line 3, Return for Wagers, and any occupational
and (b) during the tax year without column (d). If line 10 is more than line 3, tax paid with Form 11-C, Occupational
subtracting any costs, expenses, or column (d), and the result is less than Tax and Registration Return for Wagering.
contributions received in connection with zero, enter it in parentheses. Line 6. If substantially all of the
the fundraising event. Enter in column organization's work in conducting a type of
(c) the total amount the organization Part III. Gaming gaming is performed by volunteers,
received from all other events with gross Complete this part if the organization check “Yes” and enter the percentage of
receipts greater than $5,000 during the tax reported more than $15,000 from gaming total workers who are volunteers for each
year without subtracting any costs, on Form 990, Part VIII, line 9a, or Form type of gaming conducted. The
expenses, or contributions received in 990-EZ, line 6a. percentage is determined by dividing the
connection with the events. Enter the sum number of volunteers for each type of
of columns (a), (b), and (c) in column (d). Treat all bingo as a single event for gaming by the total number of workers for
column (a) and all pull tabs as a single that type of gaming, both paid and unpaid.
Line 2. Enter the total amount of event for column (b). Include all revenue
contributions, gifts, and similar amounts and expenses for progressive bingo, Line 7. Enter the total of lines 2 through 5
(including the total value of noncash in column (d).

-2- 2022 Instructions for Schedule G (Form 990)

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

2022 Instructions for Schedule G (Form 990) -3-

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