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Schedule B (Form 990) (2023) Page 6
gave a total of $11,000 wouldn’t be reported consecutively. In column (b), section 501(c)(3) proceeds plus the broker’s fees and
in Parts I and II for this section 501(c)(3) organizations (including section 4947(a)(1) expenses. See the instructions for Form 990,
organization. Even though the $11,000 nonexempt charitable trusts and section Part VIII, line 1g, which provide an example to
contribution to the organization was greater 501(c)(3) nonexempt private foundations) and illustrate this point. If the property isn’t
than $5,000, it didn’t exceed $14,000. section 527 organizations enter the immediately sold, measure market value of
Section 501(c)(7), (8), or (10) organizations. contributor’s name, address, and ZIP code. marketable securities registered and listed on
For contributions to these social and Identify a donor as “anonymous” only if the a recognized securities exchange by the
recreational clubs, fraternal beneficiary and organization doesn’t know the donor’s average of the highest and lowest quoted
domestic fraternal societies, orders, or identity. Other organizations would enter selling prices (or the average between the
associations that weren’t for an exclusively “N/A” in place of each contributor’s name, bona fide bid and asked prices) on the
religious, charitable, etc., purpose, list in Part I address, and ZIP code. In column (c), enter contribution date. See Regulations section
contributions from each contributor who the amount of total contributions for the tax 20.2031-2 to determine the value of
contributed $5,000 or more during the tax year for the contributor listed. contributed stocks and bonds. When FMV
year, as described under General Rule , earlier. In column (d), check the type of can’t be readily determined, use an appraised
For contributions to a section 501(c)(7), (8), contribution. Check all that apply for the or estimated value. To determine the amount
or (10) organization received for use contributor listed. If a cash contribution came of a noncash contribution subject to an
exclusively for religious, charitable, scientific, directly from a contributor (other than through outstanding debt, subtract the debt from the
literary, or educational purposes, or for the payroll deduction), check the “Person” box. A property’s FMV. Enter the date the property
prevention of cruelty to children or animals cash contribution includes contributions paid was received by the organization, but only if
(section 170(c)(4), 2055(a)(3), or 2522(a)(3)), list by cash, credit card, check, money order, the donor has fully given up use and
in Part I contributions from each contributor electronic fund or wire transfer, and other enjoyment of the property at that time.
whose aggregate contributions for an charges against funds on deposit at a The organization must report the value of
exclusively religious, charitable, etc., purpose financial institution. any qualified conservation contributions
were more than $1,000 during the tax year. To If an employee’s cash contribution was and contributions of conservation
determine the more-than-$1,000 amount, forwarded by an employer (indirect easements listed in Part II consistently with
total all of a contributor’s gifts for the tax year contribution), check the “Payroll” box. If an how it reports revenue from such
(regardless of amount). For a noncash employer withholds contributions from contributions in its books, records, and
contribution, complete Part II. employees’ pay and periodically gives them to financial statements and in Form 990, Part
All section 501(c)(7), (8), or (10) the organization, report only the employer’s VIII, Statement of Revenue.
organizations that listed an exclusively name and address or “N/A,” as applicable, For more information on noncash
religious, charitable, etc., contribution in Part I and the total amount given unless you know contributions, see the instructions for
or II must also complete Part III to provide that a particular employee gave enough to be Schedule M (Form 990), Noncash
further information on such contributions of listed separately. Contributions.
more than $1,000 during the tax year and Check the “Noncash” box in column (d) for If the organization received a partially
show the total amount received from such any contribution of property other than cash completed Form 8283, Noncash Charitable
contributions that were for $1,000 or less during the tax year, and complete Part II of Contributions, from a donor, complete it and
during the tax year. this schedule. For example, if an organization return it so the donor can get a charitable
All section 501(c)(7), (8), or (10) that uses the accrual method of accounting contribution deduction. Keep a copy for your
organizations listing contributions under this reports a pledge of noncash property on Form records.
special rule should enter “N/A” in Part I, 990, Part VIII, line 1g, it must check the Original (first) and successor donee
column (b), and should not enter the name “Noncash” box and complete Part II even if (recipient) organizations must file Form 8282,
and address of any contributor. the organization didn’t receive the property Donee Information Return, if they sell,
during the tax year.
However, if a section 501(c)(7), (8), or (10) exchange, consume, or otherwise dispose of
organization didn’t receive total contributions For a section 527 organization that files a (with or without consideration) charitable
of more than $1,000 from a single contributor Form 8871, Political Organization Notice of deduction property (property other than
during the tax year for exclusively religious, Section 527 Status, the names and addresses money or certain publicly traded securities)
charitable, etc., purposes and consequently of contributors that aren’t reported on Form within 3 years after the date the original donee
wasn’t required to complete Parts I through III 8872, Political Organization Report of received the property.
with respect to these contributions, it need Contributions and Expenditures, don’t need to Part III. Section 501(c)(7), (8), or (10)
only check the third Special Rules box on the be reported in Part I if the organization paid organizations that received contributions for
front of Schedule B and enter, in the space the amount specified by section 527(j)(1). In use exclusively for religious, charitable, etc.,
provided, the total contributions it received this case, enter “Pd. 527(j)(1)” in column (b) purposes during the tax year must complete
during the tax year for an exclusively religious, instead of a name, address, and ZIP code; Parts I through III for each person whose gifts
charitable, etc., purpose. but you must enter the amount of totaled more than $1,000 during the tax year.
contributions in column (c). Show also, in the heading of Part III, the total
Specific Instructions Part II. In column (a), show the number that of gifts to these organizations that were
corresponds to the contributor’s number in $1,000 or less for the tax year and were for
Don’t attach substitutes for Part I. In column (b), describe the noncash exclusively religious, charitable, etc.,
Schedule B or attachments to contribution received by the organization purposes. Complete this information only on
▲! Schedule B with information on during the tax year, regardless of the value of the first Part III page if you use duplicate
CAUTION contributors. Parts I, II, and III of that noncash contribution. Note the public copies of Part III.
Schedule B may be duplicated as needed to inspection rules discussed earlier. If an amount is set aside for an exclusively
provide adequate space for listing all In columns (c) and (d), report property with religious, charitable, etc., purpose, show in
contributors. Number each page of each part readily determinable market value (for column (d) how the amount is held (for
(for example, Page 2 of 5, Part II). example, market quotations for securities) by example, whether it is commingled with
Part I. In column (a), identify the first listing its fair market value (FMV) . If the amounts held for other purposes). If the
contributor listed as No. 1 and the second organization immediately sells securities organization transferred the gift to another
contributor as No. 2, etc. Number contributed to the organization (including organization, show the name and address of
through a broker or agent), the contribution the transferee organization in column (e) and
must still be reported as a gift of property explain the relationship between the two
(rather than cash) in the amount of the net organizations.
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