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SCHEDULE M                                   Noncash Contributions                                                        OMB No. 1545-0047
(Form 990)
                               Complete if the organizations answered “Yes” on Form 990, Part IV, lines 29 or 30.         2023
                                                      
Department of the Treasury                            Attach to Form 990.                                                 Open to Public 
Internal Revenue Service         Go to www.irs.gov/Form990 for instructions and the latest information.                   Inspection
Name of the organization                                                                             Employer identification number

Part I Types of Property
                                         (a)                             (b)                 (c)                          (d) 
                                       Check if    Number of contributions or          Noncash contribution          Method of determining 
                                                                                       amounts reported on 
                                       applicable    items contributed               Form 990, Part VIII, line 1g noncash contribution amounts
1    Art—Works of art  .       . . . .
2    Art—Historical treasures  .   . .
3    Art—Fractional interests  .   . .
4    Books and publications  .     . .
5    Clothing and household 
     goods  . .          . . . . . . .
6    Cars and other vehicles  .    . .
7    Boats and planes  .       . . . .
8    Intellectual property  .    . . .
9    Securities—Publicly traded  .   .
10   Securities—Closely held stock  .
11   Securities—Partnership, LLC, 
     or trust interests      . . . . .
12   Securities—Miscellaneous  .     .
13   Qualified conservation  
     contribution—Historic 
     structures .        . . . . . . .
14   Qualified conservation  
     contribution—Other        . . . .
15   Real estate—Residential  .    . .
16   Real estate—Commercial        . .
17   Real estate—Other .       . . . .
18   Collectibles  .       . . . . . .
19   Food inventory  .       . . . . .
20   Drugs and medical supplies .    .
21   Taxidermy           . . . . . . .
22   Historical artifacts  .   . . . .
23   Scientific specimens  .     . . .
24   Archeological artifacts     . . .
25   Other (                         )
 26  Other (                         )
 27  Other (                         )
 28  Other (                         )
29   Number  of  Forms  8283  received  by  the  organization  during  the  tax  year  for  contributions  for 
     which the organization completed Form 8283, Part V, Donee Acknowledgement  .                  . . . .         29 
                                                                                                                                   Yes No
30 a During the year, did the organization receive by contribution any property reported in Part I, lines 1 through
     28, that it must hold for at least 3 years from the date of the initial contribution, and which isn’t required to be
     used for exempt purposes for the entire holding period?  .              . . . . . . . .       . . . .  .      .  . . 30a
b    If “Yes,” describe the arrangement in Part II.
31   Does  the  organization  have  a  gift  acceptance  policy  that  requires  the  review  of  any  nonstandard
     contributions?  .       . . . . . . . . .     . . .               . .   . . . . . . . .       . . . .  .      .  . . 31
32 a Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash 
     contributions?  .       . . . . . . . . .     . . .               . .   . . . . . . . .       . . . .  .      .  . . 32a
b    If “Yes,” describe in Part II.
33   If the organization didn’t report an amount in column (c) for a type of property for which column (a) is checked, 
     describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.             Cat. No. 51227J                    Schedule M (Form 990) 2023

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Schedule M (Form 990) 2023                                                                                Page 2
Part II Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether 
        the organization is reporting in Part I, column (b), the number of contributions, the number of items received, 
        or a combination of both. Also complete this part for any additional information.

                                                                                              Schedule M (Form 990) 2023

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Schedule M (Form 990) 2023 Page 3
General Instructions contributions or the number of items leave column (d) blank. The organization
received, or a combination of both can explain in Part II that a zero amount
Section references are to the Internal methods. As described below, for was reported on Form 990, Part VIII, line
Revenue Code unless otherwise noted. contributions of securities, such as 1g, because the museum did not
Future developments. For the latest publicly traded stock, treat each capitalize its collections, as allowed
information about developments related separate gift (rather than each share under Financial Accounting Standards
to Schedule M (Form 990), such as received) as an item for this purpose. Board Accounting Standards
legislation enacted after the schedule Organizations that receive Codification 958-360-25 (ASC
and its instructions were published, go contributions of books, publications, 958-360-25).
to www.irs.gov/Form990. clothing, and household goods aren’t An organization that received qualified
Note: Terms in bold are defined in the required to complete column (b) for conservation contributions or
Glossary of the Instructions for Form those items reported on lines 4 and 5. conservation easements must report
990. Columns (c)–(d). In column (c), enter the column (c) revenue consistent with how
revenues reported on Form 990, Part it reports revenue from such
Purpose of Schedule VIII, line 1g, for the appropriate property contributions in its books, records, and
Schedule M (Form 990) is used by an type. If none were reported, enter “0.” financial statements. The organization
must also report revenue from such
organization that files Form 990 to report In column (d), describe the method qualified conservation contributions and
the types of noncash contributions used to determine the amount reported conservation easements consistently
received during the year by the on Form 990, Part VIII, line 1g (for with how it reports such revenue in Form
organization and certain information example, cost or selling price of the 990, Part VIII.
regarding such contributions . The donated property, sale of comparable
schedule requires reporting of the properties, replacement cost, opinions of Line 1. Works of art include paintings,
quantity and the reported financial experts, etc.). See Pub. 561, Determining sculptures, prints, drawings, ceramics,
statement amount of noncash the Value of Donated Property, for more antiques, decorative arts, textiles,
contributions received by type of information. carpets, silver, photography, film, video,
installation and multimedia arts, rare
property. Report noncash donated items Example 1. A used car in poor books and manuscripts, historical
even if sold immediately after received. condition is donated to a local high memorabilia, and other similar objects.
Don’t report noncash contributions school for use by students studying car Works of art don’t include collectibles
received by the organization in a prior repair. A used car guide shows the reported on line 18 or taxidermy reported
year. Don’t report donations of services dealer retail value for this type of car in on line 21.
or the donated use of facilities, poor condition is $1,600. However, the
equipment, or materials donated. guide shows the price for a private party Line 2. An historical treasure is a
Who Must File sale of the car is only $750. The fair building, structure, area, or property with
market value of the car is considered to recognized cultural, aesthetic, or
An organization that answered “Yes” to be $750, which is the amount the historical value that is significant in the
Form 990, Part IV, lines 29 or 30, must organization reported on Form 990, Part history, architecture, archeology, or
complete Schedule M (Form 990) and VIII, line 1g. In column (c), the culture of a country, state, or city.
attach it to Form 990. This means an organization should enter $750. In Line 3. Acontribution of a fractional
organization that reported more than column (d), the organization should enter interest in art is a contribution, not in
$25,000 of aggregate noncash “sale of comparable properties and/or trust, of an undivided portion of a
contributions on Form 990, Part VIII, opinion of expert” as the method used to donor’s entire interest in a work of art . A
line 1g, or that during the year received determine fair market value. contribution of the donor’s entire interest
contributions of art ,historical must consist of a part of each
treasures , or other similar assets, or Example 2. An organization primarily
qualified conservation contributions , receives bulk donations of clothing, substantial interest or right the donor
regardless of whether it reported any household goods, and other similar owns in such work of art and must
revenues for such contributions in Part items, intended for resale. Under its extend over the entire term of the
VIII. permitted financial reporting practices, it donor’s interest in the property. A gift
doesn’t recognize or record revenue at generally is treated as a gift of an
If an organization isn’t required to file the time of receipt of the contribution, undivided portion of a donor’s entire
Form 990 but chooses to do so, it must but instead records such items in interest in property if the donee is given
file a complete return and provide all of inventory and reports contribution the right, as a tenant in common with the
the information requested, including the revenues at the time of sale based on donor, to possession, dominion, and
required schedules. prior inventory turnover experience. In control of the property for a portion of
column (c), the organization can enter each year appropriate to its interest in
the amount that represents the total such property. For each work of art or
Specific Instructions estimated amount of annual sales item, report in column (b) the fractional
Part I. Types of Property revenue for each type of property interest for each year an interest in the
received under its permitted financial property is received for the underlying
Column (a). Check the box if during the reporting method, and in column (d), work of art or item. See section 170(o)
year the organization received any enter “resale value or annual sales for special rules for fractional gifts.
contributions of the property type revenue” as the method of determining Line 4. Enter information about
identified. revenue. contributions of all books and
Column (b). For each type of property Museums and other organizations that publications. Don’t include rare books
received during the year, enter the don’t report contributions of art, and manuscripts reported on line 1,
number of contributions or the number historical treasures , and other similar collectibles reported on line 18, and
of items contributed, determined in items as revenue, as permitted under archival records reported on lines 25
accordance with the organization’s generally accepted accounting through 28.
recordkeeping practices. Explain in Part principles, enter “0” in column (c) and
II of this schedule whether the
organization is reporting the number of

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Schedule M (Form 990) 2023 Page 4
Line 5. Enter information about clothing Lines 13–14. Aqualified conservation historic significance to a registered
items and household goods that were contribution is a contribution of a historic district. See section 170(h)(4)(B)
in good used condition or better. qualified real property interest to a for special rules that apply to
Clothing items and household goods qualified organization exclusively for contributions made after August 17,
that weren’t in good used condition or conservation purposes. A qualified real 2006.
better are to be reported as a separate property interest means any of the On line 14, enter information about
type in “Other” beginning with line 25. following interests in real property. qualified conservation contributions
Lines 6–7. On line 6, include only 1. The entire interest of the donor, other than those entered on line 13. This
contributions of motor vehicles 2. A remainder interest, or includes conservation easements to
manufactured primarily for use on public preserve land areas for outdoor
streets, roads, and highways. Don’t 3. A restriction (an easement), granted recreation used by, or for the education
include on lines 6 or 7 contributions of in perpetuity, on the use that may be of, the general public; to protect a
the donor’s stock in trade or property made of the real property. relatively natural habitat or ecosystem; to
held by the donor primarily for sale to A qualified organization means an preserve open space; or to preserve an
customers in the ordinary course of a organization that is: historically important land area.
trade or business. The organization is Line 15. Enter information about
required to furnish to the donor and file 1. A governmental unit described in
with the IRS Form 1098-C, Contributions section 170(c)(1); contributions of residential real estate.
Include information about contributions
of Motor Vehicles, Boats, and Airplanes, 2. A publicly supported charitable (not in trust) of a remainder interest in a
for contributions reported on these lines. organization described in sections personal residence that wasn’t the
See Form 990, Part V, line 7h. 501(c)(3) and 170(b)(1)(A)(vi) or section donor’s entire interest in the property.
Line 8. Intellectual property is any 509(a)(2) (see the instructions for Parts II The term “personal residence” includes
patent, copyright (other than a copyright and III of Schedule A (Form 990)); or any property used by the donor as a
described in section 1221(a)(3) or 3. A supporting organization personal residence but isn’t limited to
1231(b)(1)(C)), trademark, trade name, described in sections 501(c)(3) and the donor’s principal residence. The term
trade secret, know-how, software (other 509(a)(3) that is controlled by a personal residence also includes stock
than software described in section governmental unit or a publicly owned by the donor as a tenant-
197(e)(3)(A)(i)), or similar property. The supported charitable organization. stockholder in a cooperative housing
corporation if the dwelling the donor is
organization is required to furnish to the In addition, a qualified organization entitled to occupy as a tenant-
donor and file with the IRS Form 8899, must have a commitment to protect the stockholder is used by the donor as a
Notice of Income From Donated conservation purposes of a qualified personal residence. Don’t enter
Intellectual Property, for certain conservation contribution, and have the information about contributions of the
contributions on this line. See Form 990, resources to enforce those restrictions. use of facilities or property, as such
Part V, line 7g.
Line 9. Publicly traded securities A conservation purpose means: contributions aren’t reportable on Form
means securities for which (as of the 1. The preservation of land areas for 990, Part VIII.
date of the contribution) market outdoor recreation used by, or for the Line 16. Enter information about
quotations are readily available on an education of, the general public; contributions of commercial real estate,
established securities market. For each 2. The protection of a relatively natural such as a commercial office building.
security , treat each separate gift (rather habitat of fish, wildlife, plants, or similar Include information about contributions
than each share received) as a ecosystems; (not in trust) of a remainder interest in a
contribution for this purpose. Include on farm that wasn’t the donor’s entire
this line interests in publicly traded 3. The preservation of open space interest in the property. The term “farm”
partnerships, limited liability companies (including farmland and forest land) refers to land used for the production of
or trusts, and publicly traded where such preservation is for the scenic crops, fruits, or other agricultural
corporations. enjoyment of the general public or products, or for the maintenance of
pursuant to a clearly delineated federal, livestock. A farm includes the
Line 10. Closely held stock means state, or local governmental improvements located on the farm
shares of stock issued by a corporation conservation policy; or property.
that isn’t publicly traded. For each
security, treat each separate gift (rather 4. The preservation of an historically Line 17. Enter information about real
than each share received) as a important land area or a certified historic estate interests not reported on lines 15
contribution for this purpose. structure. or 16.
Line 11. Enter information about See section 170(h) for additional Line 18. Collectibles include
contributions of interests in a information, including special rules for autographs, sports memorabilia, dolls,
partnership, limited liability company, or the conservation purpose requirement stamps, coins, books (other than books
trust that isn’t publicly traded. For each for buildings in registered historic and publications reported on line 4),
security , treat each separate gift (rather districts. gems, and jewelry (other than costume
than each share received) as a On line 13, enter information about jewelry reported on line 5), but not art
contribution for this purpose. contributions of a qualified real property reported on lines 1 through 3, or
Line 12. Enter information about interest that is a restriction for the historical artifacts or scientific
contributions of securities that aren’t exterior of a certified historic structure. A specimens reported on lines 22 or 23.
reported on lines 9 through 11. For each certified historic structure is any Line 19. Enter information about food
security, treat each separate gift (rather building or structure listed on the items, including food inventory
than each share received) as a National Register of Historic Places as contributed by corporations and other
contribution for this purpose. well as any building certified as being of businesses.

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Schedule M (Form 990) 2023 Page 5
Line 20. Enter information about drugs, received by any person, family, or Lines 32a–32b. Answer “Yes” to line 32a
medical supplies, and similar items organization in the conduct of their if the organization hires or uses third
contributed by corporations and other affairs that are preserved because of the parties or related organizations to solicit,
businesses that manufactured or enduring value of the information they process, or sellnoncash contributions .
distributed such items. contain or as evidence of the functions Answer “No” if the only third party used
Line 21. “Taxidermy” property means and responsibilities of their creator. by the organization to solicit, process, or
any work of art that is the reproduction Donations of items used by the sell noncash contributions is a broker
or preservation of an animal, in whole or organization at a charitable auction who sells publicly traded securities
in part; is prepared, stuffed, or mounted (other than goods sold by the charity at received by the organization as a gift. An
to recreate one or more characteristics the auction, which should be reported on organization that answers “Yes” to line
of the animal; and contains a part of the lines 1 through 24, as appropriate), such 32a must describe these arrangements
body of the dead animal. as food served at the event or floral in Part II.
Line 22. Enter information about centerpieces, can be reported separately Line 33. If applicable, describe in Part II
historical artifacts such as furniture, on lines 25 through 28. Noncash why the organization didn’t report
fixtures, textiles, and household items of contributions don’t include donations of revenue in column (c) for a type of
an historic nature. Don’t include Art services or donated use of materials, property for which column (a) is checked.
reported on lines 1 through 3, or any equipment, or facilities, which may be
archeological artifacts reported on line reported in the narrative section of Form Part II. Supplemental
24. 990, Part III, line 4. Information
Line 23. Scientific specimens include Line 29. Enter the number of Forms Use Part II to provide narrative
living plant and animal specimens, 8283, Noncash Charitable Contributions, information required in Part I, column (b),
natural and physical sciences specimens received by the organization during the and Part I, lines 30b, 32b, and 33, and
(such as rocks and minerals), and year for contributions for which the whether the organization is reporting in
objects or materials that relate to, or organization completed Form 8283, Part Part I, column (b), the number of
exhibit, the methods or principles of V. contributions, the number of items
science. Lines 30a–30b. Answer “Yes” to line 30a received, or a combination of both. Also
Line 24. Enter information about if the organization received during the use Part II to provide other narrative
archeological and ethnographical year a noncash contribution explanations and descriptions, as
artifacts, other than Art reported on lines reportable on lines 1 through 28 for needed. Identify the specific line number
1 through 3, and historical artifacts which the organization is required, by the that the response supports. Part II can
reported on line 22. An archaeological terms of the gift or otherwise, to hold the be duplicated if more space is needed.
artifact is any object over 250 years old property for at least 3 years from the
and is normally discovered as a result of date of the contribution and which
scientific excavation, clandestine or property is not required to be used for
accidental digging for exploration on exempt purposes for the entire holding
land, or under water. Ethnological period. An organization that answers
artifacts are objects that are the product “Yes” to line 30a must describe the
of a tribal or nonindustrial society, and arrangement in Part II.
important to the cultural heritage of a Line 31. Answer “Yes” if the
people because of its distinctive organization has a gift acceptance policy
characteristics, comparative rarity, or its that requires the review of any
contribution to the knowledge of the nonstandard contributions. A non-
origins, development, or history of that standard contribution includes a
people. contribution of an item that isn’t
Lines 25–28. Use lines 25 through 28 to reasonably expected to be used to
separately report other types of property satisfy or further the organization’s
not described above or reported on exempt purposes (aside from the need
previous lines. These include items that of such organization for income or funds)
didn’t satisfy specific charitable and for which (a) there is no ready
deduction requirements applicable to the market to which the organization can go
contribution of such type of property, to liquidate the contribution and convert
but that were contributed to the it to cash, and (b) the value of the item is
organization, such as clothing and highly speculative or difficult to
household goods that weren’t in good ascertain. For example, the contribution
used or better condition, and of a taxpayer’s successor member
conservation easements that the interest of the type described in Notice
organization knows don’t constitute 2007-72, 2007-36 I.R.B. 544 available at
qualified conservation contributions. www.irs.gov/pub/irs-irbs/irb07-36.pdf, is
a nonstandard contribution for this
Self-created items, such as personal purpose.
papers and manuscripts, including
archival records, are to be listed
separately as a type. Archival records
are materials of any kind created or

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