Form 990 Schedule G Instructions - Supplemental Information Regarding Fundraising or Gaming Activities
IRS Form 990 Schedule G Instructions
- Updated August 21, 2024 - 2.00 PM - Admin, Tax990
Nonprofits and tax-exempt organizations that file Form 990 or 990-EZ may be required to attach Schedule G to report supplemental information about fundraising or gaming activities.
In this article, you can gather more information regarding Schedule G and its filing requirements.
Table of Contents
What is the Purpose of Form 990 Schedule G?
Schedule G is usually used by nonprofits and tax-exempt organizations to provide the IRS with detailed information regarding
- Professional fundraising services
- Fundraising events
- Gaming activities
Who Must File Form 990 Schedule G?
Organizations that file Form 990 should include Schedule G if they have answered “Yes” on the 990 return, Part IV, Checklist of Required Schedules, lines 17, 18, or 19.
Organizations that file Form 990-EZ should complete Part II of Schedule G
-
If they have reported more than $15,000 in fundraising event contributions and gross income on Form 990-EZ, Part I lines 1
and 6b. - If they have reported more than $15,000 of gross income from gaming on Form 990-EZ, Part I, line 6a.
Note:
Organizations that file Form 990-EZ aren’t required to complete Part I of Form 990 Schedule A.
How to Complete Schedule G for Form 990/990-EZ?
In total, Schedule G is made up of 4 parts. Organizations are required to complete applicable parts based on the answers they provided on their original Form 990 or Form 990-EZ.
Part I - Fundraising Activities
This part needs to be completed by the organizations that reported professional fundraising expenses of more than $15,000 on Form 990, Part IX, lines 6
and 11e.
Mention if your organization has participated in any activities, such as mail solicitations, solicitation of non-government grants, phone solicitations, etc., to raise funds.
Mention if your organization has a written or oral agreement with any individual or entity in connection with professional fundraising services and list the 10 highest-paid individuals or entities, if any. The details required are
- Name and address of individual or entity (fundraiser)
- Activity
- Did fundraiser have custody or control of contributions
- Gross receipts from activity
- Amount paid to (or retained by) fundraiser
- Amount paid to (or retained by) organization
List all states where the organization is registered or licensed to solicit contributions or where it has been stated that it is exempt from such registration or licensing.
Part II - Fundraising Events
This part must be completed by
Organizations that answered “Yes” on Form 990, Part IV, line 18.
Organizations that reported more than $15,000 in fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b
Describe two of the largest fundraising events (with gross receipts greater than $5000) and report the amount of revenue generated and direct expenses incurred in the form of cash prizes, noncash prizes, Rent or facility costs and more.
Based on the data reported, calculate and enter the summary of direct expense and net income.
Part III - Gaming
This part must be completed by
Organizations that answered “Yes” on Form 990, Part IV, line 19.
Organizations that reported more than $15,000 on Form 990-EZ, line 6a.
Report the revenue and direct expenses involved in various gaming activities such as
- Bingo
- Pull tabs or instant bingo or progressive bingo
- Other gaming
Similar to the previous part,calculate and enter the summary of direct expense and net
gaming income.
Then, report the states in which your organization has conducted gaming activities and mention whether your organization is licensed.
Part IV - Supplemental Information
Some questions from the previous parts may require an explanation, which can be provided in this part.
If you need to provide any additional information for any other questions, you can also use this part.
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