IRS 990 - Schedule A 2024-2025 free printable template

SCHEDULE A Form 990 Department of the Treasury Internal Revenue Service Complete if the organization is a section 501 c 3 organization or a section 4947 a 1 nonexempt charitable trust. Cat. No. 11285F Schedule A Form 990 2024 Page 2 Support Schedule for Organizations Described in Sections 170 b 1 A iv and 170 b 1 A vi Complete only if you checked the box on line 5 7 or 8 of Part I or if the organization failed to qualify under Part III. Attach to Form 990 or Form 990-EZ. Go to...www*irs*gov/Form990 for instructions and the latest information* Name of the organization Part I OMB No* 1545-0047 Public Charity Status and Public Support Open to Public Inspection Employer identification number Reason for Public Charity Status. All organizations must complete this part. See instructions. The organization is not a private foundation because it is For lines 1 through 12 check only one box. A church convention of churches or association of churches described in section 170 b 1 A...i. A school described in section 170 b 1 A ii. Attach Schedule E Form 990. A hospital or a cooperative hospital service organization described in section 170 b 1 A iii. A medical research organization operated in conjunction with a hospital described in section 170 b 1 A iii. Enter the hospital s name city and state An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170 b 1 A iv. Complete Part II. A federal state or...local government or governmental unit described in section 170 b 1 A v. described in section 170 b 1 A vi. Complete Part II. A community trust described in section 170 b 1 A vi. Complete Part II. An agricultural research organization described in section 170 b 1 A ix operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture see instructions. Enter the name city and state of the college or university receipts from activities related to its exempt...functions subject to certain exceptions and 2 no more than 331/3 of its support from gross investment income and unrelated business taxable income less section 511 tax from businesses acquired by the organization after June 30 1975. See section 509 a 2. Complete Part III. one or more publicly supported organizations described in section 509 a 1 or section 509 a 2. See section 509 a 3. Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e...12f and 12g. a Type I. A supporting organization operated supervised or controlled by its supported organization s typically by giving the supported organization s the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization* You must complete Part IV Sections A and B. b control or management of the supporting organization vested in the same persons that control or manage the supported organization s. You must complete Part IV Sections A and C....Type III functionally integrated* A supporting organization operated in connection with and functionally integrated with c d Type III non-functionally integrated* A supporting organization operated in connection with its supported organization s that is not functionally integrated* The organization generally must satisfy a distribution requirement and an attentiveness requirement see instructions.

Instructions and Help about IRS 990 - Schedule A

How to edit IRS 990 - Schedule A

How to fill out IRS 990 - Schedule A

Instructions and Help about IRS 990 - Schedule A

How to edit IRS 990 - Schedule A

To edit IRS 990 - Schedule A, access a digital version of the form using a reliable editor like pdfFiller. Begin by uploading the form, allowing you to fill in or modify existing information easily. Ensure all required fields are completed, and double-check your edits for accuracy before saving or submitting.

How to fill out IRS 990 - Schedule A

Filling out IRS 990 - Schedule A involves a series of systematic steps. Gather the pertinent information, including organization details and operational characteristics. Follow the instructions on each section carefully, providing accurate data on contributions, activities, and financial statements. Utilize tools such as pdfFiller for ease of completion and submission.

Latest updates to IRS 990 - Schedule A

Latest updates to IRS 990 - Schedule A

Stay informed about recent updates to IRS 990 - Schedule A. The IRS frequently updates forms to reflect changes in tax law or organizational reporting requirements. Regularly check the IRS website or consult the latest publications for any modifications that may impact your filing process.

All You Need to Know About IRS 990 - Schedule A

What is IRS 990 - Schedule A?

What is the purpose of this form?

Who needs the form?

When am I exempt from filling out this form?

Components of the form

What are the penalties for not issuing the form?

What information do you need when you file the form?

Is the form accompanied by other forms?

Where do I send the form?

All You Need to Know About IRS 990 - Schedule A

What is IRS 990 - Schedule A?

IRS 990 - Schedule A is a supplementary form that tax-exempt organizations must file to provide additional information regarding their public charity status. This form helps determine the organization’s eligibility for tax-exempt classification based on their activities and financial data.

What is the purpose of this form?

The purpose of IRS 990 - Schedule A is to provide transparency regarding an organization’s income sources and its compliance with tax regulations. This form specifically tracks public support for charitable organizations and assists the IRS in monitoring organizations that qualify for tax exemption.

Who needs the form?

Organizations that are recognized as public charities under Internal Revenue Code sections 501(c)(3) and 509(a) must file IRS 990 - Schedule A. These entities are primarily funded by public donations or government grants, requiring transparency about their funding sources and operations.

When am I exempt from filling out this form?

Certain organizations may be exempt from filing IRS 990 - Schedule A. If your organization qualifies as a private foundation or meets specific thresholds for gross receipts, you may not be required to submit this form. Additionally, small organizations with gross receipts under $50,000 are generally exempt from filing.

Components of the form

IRS 990 - Schedule A consists of various sections that request detailed information about the organization’s public support. Key components include a summary of contributions, descriptions of activities, and calculations that determine the public support percentage. Each component is crucial for assessing eligibility for public charity status.

What are the penalties for not issuing the form?

Failing to file IRS 990 - Schedule A may result in penalties for nonprofit organizations. The IRS may impose fines based on the organization’s gross receipts, with penalties increasing for repeated failures. Additionally, organizations may risk losing their tax-exempt status if they consistently fail to meet filing requirements.

What information do you need when you file the form?

When filing IRS 990 - Schedule A, gather comprehensive information including your organization's name, address, EIN (Employer Identification Number), and financial statements. You will also need details about contributions received, types of support, and operational activities for the fiscal year being reported.

Is the form accompanied by other forms?

IRS 990 - Schedule A is typically filed alongside IRS Form 990, which serves as the main informational return for tax-exempt organizations. Depending on the organization’s activities or additional disclosures required, there may be other supplementary forms that accompany these filings.

Where do I send the form?

IRS 990 - Schedule A should be submitted to the IRS at the address specified in the instructions for Form 990. Ensure that you are using the correct mailing address based on the organization’s location and filing requirements. Filing electronically through a certified e-filer is also an option for submission.

FAQ about IRS 990 - Schedule A

What should I do if I need to amend my IRS 990 - Schedule A after filing?

If you discover an error after filing your IRS 990 - Schedule A, you should prepare an amended return clearly indicating the changes. Ensure that you reference the original submission and submit the amended form promptly to avoid any potential penalties.

How can I verify the status of my IRS 990 - Schedule A submission?

To verify the status of your IRS 990 - Schedule A, you can use the IRS online tool for tracking submissions. If you filed electronically, you'll receive a confirmation, which includes details about processing or any rejection codes that may be applicable.

What are common errors to avoid when submitting IRS 990 - Schedule A?

Common errors when submitting IRS 990 - Schedule A include incorrect financial data, misreporting of expenses, and failing to sign the form. Double-check all fields for accuracy before submission to prevent rejection or delays.

Can I use e-signatures for my IRS 990 - Schedule A form?

Yes, electronic signatures are acceptable for IRS 990 - Schedule A as long as the e-filing software you use complies with IRS regulations. Make sure to retain a copy of the signed document for your records.