Form 990 Schedule A

Introduction

For many non-profits and exempt organizations, filing Schedule A is the most significant part of completing your 990/990-EZ information return. Organizations that are described in Internal Revenue Code Section 501(c)(3) and are public charities must complete and attach Schedule A along with their Form 990 / 990-EZ return.

If you're a tax-exempt or non-profit organization looking for comprehensive information on Schedule A, you've come to the right place. Let's learn more about Schedule A and its filing requirements.

What is Schedule A?

Schedule A, Public Charity Status and Public Support is a supplementary schedule that accompanies the standard Form 990/990-EZ and is filed annually by tax-exempt organizations.

Filing schedule A along with your information return allows you to report critical data on your public charity status, support, and revenue, helping to ensure transparency and compliance with IRS regulations.

Who must file Schedule A?

Not all tax-exempt organizations are required to file Schedule A. To determine if your organization must file this schedule, consider the following:

• Section 501(c)(3) and Public Charities: Organizations that are described in section 501(c)(3) and qualify as public charities, as opposed to private foundations, are generally required to file Schedule A.
• Gross Receipts: If your organization's gross receipts exceed $50,000, you will likely need to file Form 990 Schedule A. However, smaller organizations with gross receipts below this threshold may be exempt.
• Nonexempt Charitable Trusts: Nonexempt charitable trusts described in section 4947(a)(1) that aren't treated as private foundations.
• Public Support Test: Organizations relying on public support rather than endowments must file Schedule A. The support test evaluates the percentage of public support received in comparison to other forms of support.

Schedule A filing Requirement

All Section 501(c)(3) organizations that file Form 990/990-EZ must complete and attach Schedule A along with their information return.

Below, we have provided Schedule A filing requirements for each part.

Part I - Reason for Public Charity Status

To complete this section, the filing organization must check only one of the boxes on lines 1 through 12 to indicate the reason the organization is a public charity for the tax year.

The rest of Schedule A is completed based on the box checked in Part I.

Part II - Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

Part II must be completed only if you have checked the box on lines 5, 7, or 8 of Schedule A Part I. For Part II, only gifts, grants, and contributions are counted towards public support.

The calculated Public support should be reported on line 14. To meet the public support test, the calculated percentage of public support must be greater than 33 1/3%.

Part III - Support Schedule for Organizations Described in Section 509(a)(2)

Part III must be completed only if you checked the box in Part I, for line 10. For Part III, gifts, grants and contributions, and program service revenue count towards the public support calculation.

Report the calculated public support on line 15. To meet the public support test, the percentage of public support calculated must be greater than 33 1/3%

Part IV - Supporting Organizations

Part IV must be completed only if you checked the box in Part I, for line 12. The sections to be completed will depend on the type of supporting organization (I, II, or III), but all supporting organizations must complete Section A.

A series of questions is asked that must be answered to demonstrate compliance with the detailed rules about these organizations.

Part V - Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Part V only needs to be completed if the organization is a Type III Non-Functionally integrated supporting organization.

A Type III supporting organization (other than a Type III functionally integrated supporting organization) must generally satisfy a distribution requirement described in Regulations section 1.509(a)-4(i)(5)(ii) along with an attentiveness requirement described in Regulations section 1.509(a)-4(i)(5)(iii) to meet the integral part test for a Type III relationship.

Part VI - Supplemental Information

Part VI of Schedule A is used to provide additional support for any of the items in the above sections requiring further explanation. Any additional information the organization considers necessary may also be reported here.

Choose TaxZerone to complete your Schedule A filing

TaxZerone is an IRS-authorized e-file service provider; meaning you get instant updates on your 990/990-EZ return filing status. We ensure help is available in every step to provide you with a smooth e-filing experience!

Even if the IRS rejects your exempt organization's information return due to any reason, you can correct and retransmit it to the IRS for free!

Here's how your 990/990-EZ return with Schedule A attachment is transmitted to the IRS - just 3 simple steps!

1. Provide Organization Details - Choose the tax year for which you want to file a return, and provide your organization’s details.
2. Preview the Return - Complete Schedule A and preview the information provided in the return for accuracy before transmitting.
3. Transmit to the IRS - Transmit Schedule A along with your 990/990-EZ return to the IRS and get the acceptance in just a few hours.