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Schedule I (Form 990) 2023 Page 3
Section references are to the Internal Revenue Parts II and III of this schedule may be Column (a). Enter the full legal name and
Code unless otherwise noted. duplicated to list additional grantees (Part II) mailing address of each recipient organization
or types of grants/assistance (Part III) that or government entity.
General Instructions don’t fit on the first page of these parts. Column (b). Enter the employer
Number each page of each part.
Future developments. For the latest identification number (EIN) of the grant
information about developments related to Don’t report on this schedule foreign grants recipient.
Schedule I (Form 990), such as legislation or assistance, including grants or assistance Column (c). Enter the section of the
enacted after the schedule was published, go provided to domestic organizations , Internal Revenue Code under which the
to www.irs.gov/Form990. domestic governments, or domestic organization receiving the assistance is tax
individuals for the purpose of providing exempt, if applicable (for example, a school
Note. Terms in bold are defined in the grants or other assistance to a designated described in section 501(c)(3) or a social club
Glossary of the Instructions for Form 990. foreign organization ,foreign government , described in section 501(c)(7)). If a recipient is
Purpose of Schedule or foreign individual . Instead, report them on a government entity, enter the name of the
Schedule F (Form 990), Statement of government entity. If a recipient is neither a
Schedule I (Form 990) is used by an Activities Outside the United States. tax-exempt nor a government entity, leave
organization that files Form 990 to provide column (c) blank.
information on grants and other assistance Who Must File
made by the filing organization during the tax An organization that answered “Yes” on Column (d). Enter the total dollar amount of
cash grants to each recipient organization or
year to domestic organizations ,domestic Form 990, Part IV, Checklist of Required
entity for the tax year. Cash grants include
governments , and domestic individuals. Schedules , line 21 or 22, must complete Part I
grants and allocations paid by cash, check,
Report activities conducted by the and either Part II or Part III of this schedule
money order, electronic fund or wire transfer,
organization directly. Also, report activities and attach it to Form 990.
conducted by the organization indirectly and other charges against funds on deposit at
through a disregarded entity or a joint If an organization isn’t required to file Form a financial institution.
venture treated as a partnership. 990 but chooses to do so, it must file a Columns (e) and (f). Enter the fair market
complete return and provide all of the
Grants and other assistance include information requested, including the required value of noncash property. Describe the
method of valuation. Report property with a
awards,prizes, contributions , noncash schedules.
assistance, cash allocations, stipends, readily determinable market value (for
scholarships, fellowships, research grants, example, market quotations for securities) at
and similar payments and distributions made Specific Instructions its fair market value. For marketable securities
registered and listed on a recognized
by the organization during the tax year. For Part I. General Information on securities exchange, measure market value
purposes of Schedule I, grants and other
assistance don’t include: Grants and Assistance on the date the property is distributed to the
• Salaries or other compensation to Complete this part if the organization grantee by the average of the highest and
employees, or payments to independent answered “Yes” on Form 990, Part IV, line 21 lowest quoted selling prices or the average
contractors if the primary purpose of such or 22. between the bona fide bid and asked prices.
When fair market value can’t be readily
payments is to serve the direct and immediate Lines 1 and 2. On line 1, indicate “Yes” or determined, use an appraised or estimated
needs of the organization (such as legal, “No” regarding whether the organization value.
accounting, or fundraising services). maintains records to substantiate amounts,
• The payment of any benefit by a 501(c)(9) eligibility, and selection criteria used for Column (g). For noncash property or
voluntary employees’ beneficiary association grants. In general terms, describe how the assistance, enter a description of the property
(VEBA) to employees of a sponsoring organization monitors its grants to ensure that or assistance. List all that apply. Examples of
organization or contributing employer, if such such grants are used for proper purposes and noncash assistance include medical supplies
payment is made under the terms of the aren’t otherwise diverted from the intended or equipment, pharmaceuticals, blankets, and
VEBA trust and in compliance with section use. For example, the organization can books or other educational supplies.
505. describe the periodic reports required or field Column (h). Describe the purpose or
investigations conducted. Use Part IV for the
• Grants to affiliates that aren’t organized as ultimate use of the grant funds or other
organization’s narrative response to line 2. assistance. Don’t use general terms, such as
legal entities separate from the filing
charitable, educational, religious, or scientific.
organization, or payments made to branch Part II. Grants and Other Use more specific descriptions, such as
offices, accounts, or employees of the Assistance to Domestic general support, payments for nursing
organization located in the United States. services, or laboratory construction. Enter the
Organizations and Domestic
A domestic organization includes a type of assistance, such as medical, dental, or
corporation or partnership created or Governments free care for indigent hospital patients. In the
organized in the United States or under the Line 1. Complete line 1 if the organization case of disaster assistance, include a
law of the United States or of any state or answered “Yes” on Form 990, Part IV, line 21. description of the disaster and the assistance
territory. A trust is a domestic organization if a A “Yes” response means that the organization provided (for example, “Food, shelter, and
court within the United States or a U.S. reported more than $5,000 on Form 990, Part clothing for Organization A’s assistance to
territory is able to exercise primary IX, line 1, column (A). Enter information only victims of Colorado wildfires”). Use Part IV if
supervision over the administration of the for each recipient domestic organization or additional space is needed for descriptions.
trust, and one or more U.S. persons (or domestic government that received more
persons in U.S. territories) have the authority than $5,000 aggregate of grants or assistance If the organization checks
“Accrual” on Form 990, Part XII,
to control all substantial decisions of the trust. from the organization during the tax year. TIP line 1; follows Financial
A domestic government is a state, a U.S. Enter the details of each organization or Accounting Standards Board
territory, a political subdivision of a state or entity on a separate line of Part II. If there are Accounting Standards Codification (FASB
U.S. territory, the United States, or the District more organizations or entities to report in Part ASC 958) (formerly “SFAS 116”) (see
of Columbia. A grant to a U.S. government II than space available, report the additional instructions for Form 990, Part IX); and makes
agency must be included on this schedule organizations or entities on duplicate copies a grant during the tax year to be paid in future
regardless of where the agency is located or of Part II. Use as many duplicate copies as years to a domestic organization or
operated. needed, and number each page. Use Part IV if domestic government, it should report the
A domestic individual is a person, additional space is needed for descriptions of grant’s present value in Part II, line 1, column
including a foreign citizen, who lives or particular column entries. (d) or (e), and report any accruals of present
resides in the United States (or a U.S. value increments in future years.
territory) and not outside the United States (or
a U.S. territory).
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