Schedule B

(Form 990, 990-EZ, 

or 990-PF)

Department of the Treasury 

Internal Revenue Service

Schedule of Contributors

▶ Attach to Form 990, Form 990-EZ, or Form 990-PF.

▶ Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Name of the organization Employer identification number

Organization type (check one):

Filers of: Section:

Form 990 or 990-EZ 501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF 501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.

Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See

instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 

or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a 

contributor’s total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the 

regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 

13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) 

$5,000; or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one 

contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, 

literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering 

“N/A” in column (b) instead of the contributor name and address), II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one 

contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such 

contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received 

during the year for an exclusively religious, charitable, etc., purpose. Don’t complete any of the parts unless the 

General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions 

totaling $5,000 or more during the year . . . . . . . . . . . . . . . . . . ▶ $

Caution: An organization that isn’t covered by the General Rule and/or the Special Rules doesn’t file Schedule B (Form 990,

990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its 

Form 990-PF, Part I, line 2, to certify that it doesn’t meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. Cat. No. 30613X Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 2

Name of organization Employer identification number

Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.

(a) 

No.

(b) 

Name, address, and ZIP + 4

(c) 

Total contributions

(d) 

Type of contribution

$

Person

Payroll

Noncash

(Complete Part II for 

noncash contributions.)

(a) 

No.

(b) 

Name, address, and ZIP + 4

(c) 

Total contributions

(d) 

Type of contribution

$

Person

Payroll

Noncash

(Complete Part II for 

noncash contributions.)

(a) 

No.

(b) 

Name, address, and ZIP + 4

(c) 

Total contributions

(d) 

Type of contribution

$

Person

Payroll

Noncash

(Complete Part II for 

noncash contributions.)

(a) 

No.

(b) 

Name, address, and ZIP + 4

(c) 

Total contributions

(d) 

Type of contribution

$

Person

Payroll

Noncash

(Complete Part II for 

noncash contributions.)

(a) 

No.

(b) 

Name, address, and ZIP + 4

(c) 

Total contributions

(d) 

Type of contribution

$

Person

Payroll

Noncash

(Complete Part II for 

noncash contributions.)

(a) 

No.

(b) 

Name, address, and ZIP + 4

(c) 

Total contributions

(d) 

Type of contribution

$

Person

Payroll

Noncash

(Complete Part II for 

noncash contributions.)

Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 3

Name of organization Employer identification number

Part II Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.

(a) No. 

from 

Part I

(b) 

Description of noncash property given

(c) 

FMV (or estimate) 

(See instructions.)

(d) 

Date received

$

(a) No. 

from 

Part I

(b) 

Description of noncash property given

(c) 

FMV (or estimate) 

(See instructions.)

(d) 

Date received

$

(a) No. 

from 

Part I

(b) 

Description of noncash property given

(c) 

FMV (or estimate) 

(See instructions.)

(d) 

Date received

$

(a) No. 

from 

Part I

(b) 

Description of noncash property given

(c) 

FMV (or estimate) 

(See instructions.)

(d) 

Date received

$

(a) No. 

from 

Part I

(b) 

Description of noncash property given

(c) 

FMV (or estimate) 

(See instructions.)

(d) 

Date received

$

(a) No. 

from 

Part I

(b) 

Description of noncash property given

(c) 

FMV (or estimate) 

(See instructions.)

(d) 

Date received

$

Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 4

Name of organization Employer identification number

Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or 

(10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and 

the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,

contributions of $1,000 or less for the year. (Enter this information once. See instructions.) ▶ $

Use duplicate copies of Part III if additional space is needed.

(a) No. 

from 

Part I

(b) Purpose of gift (c) Use of gift (d) Description of how gift is held

(e) Transfer of gift

Transferee’s name, address, and ZIP + 4 Relationship of transferor to transferee

(a) No. 

from 

Part I

(b) Purpose of gift (c) Use of gift (d) Description of how gift is held

(e) Transfer of gift

Transferee’s name, address, and ZIP + 4 Relationship of transferor to transferee

(a) No. 

from 

Part I

(b) Purpose of gift (c) Use of gift (d) Description of how gift is held

(e) Transfer of gift

Transferee’s name, address, and ZIP + 4 Relationship of transferor to transferee

(a) No. 

from 

Part I

(b) Purpose of gift (c) Use of gift (d) Description of how gift is held

(e) Transfer of gift

Transferee’s name, address, and ZIP + 4 Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 5

General Instructions

Section references are to the Internal Revenue 

Code unless otherwise noted.

Future developments. For the latest 

information about developments related to 

Schedule B (Form 990, 990-EZ, or 990-PF), 

such as legislation enacted after the schedule 

and its instructions were published, go to 

www.irs.gov/Form990.

Note: Terms in bold are defined in the

Glossary of the Instructions for Form 990. 

Reminders

Certain tax-exempt organizations are no 

longer required to report the names and 

addresses of their contributors on Schedule B 

(Form 990 or 990-EZ). However, these 

organizations must continue to keep this 

information in their books and records. 

Organizations described in section 501(c)(3) 

and section 527 are still required to report the 

names and addresses of their contributors on 

Schedule B. See Regulations section 

1.6033-2 (T.D. 9898), 2020-25 I.R.B. 935, and 

General Rule, later.

Purpose of Schedule

Schedule B (Form 990, 990-EZ, or 

990-PF) is used to provide information on 

contributions the organization reported on:

• Form 990, Return of Organization Exempt 

From Income Tax, Part VIII, Statement of 

Revenue, line 1; 

• Form 990-EZ, Short Form Return of 

Organization Exempt From Income Tax, Part I, 

line 1; or

• Form 990-PF, Return of Private Foundation, 

Part I, line 1.

Who Must File

Every organization must complete and attach 

Schedule B to its Form 990, 990-EZ, or 990-

PF, unless it certifies that it doesn’t meet the 

filing requirements of this schedule by:

• Answering “No” on Form 990, Part IV, 

Checklist of Required Schedules, line 2; or

• Checking the box on:

• Form 990-EZ, line H; or

• Form 990-PF, Part I, Analysis of Revenue 

and Expenses, line 2.

See the separate instructions for these lines 

on those forms.

If an organization isn’t required to file Form 

990, 990-EZ, or 990-PF but chooses to do so, 

it must file a complete return and provide all 

of the information requested, including the 

required schedules.

Accounting Method

When completing Schedule B (Form 990, 990-

EZ, or 990-PF), the organization must use the 

same accounting method it checked on Form 

990, Part XII, Financial Statements and 

Reporting, line 1; Form 990-EZ, line G; or 

Form 990-PF, line J.

Public Inspection

Note: Don’t include social security numbers 

of contributors as this information may be 

made public.

• Schedule B is open to public inspection for 

an organization that files Form 990-PF.

• Schedule B is open to public inspection for a 

section 527 political organization that files 

Form 990 or 990-EZ.

• For all other organizations that file Form 990 

or 990-EZ, the names and addresses of 

contributors aren’t required to be made 

available for public inspection. All other 

information, including the amount of 

contributions, the description of noncash 

contributions, and any other information, is 

required to be made available for public 

inspection unless it clearly identifies the 

contributor. 

If an organization files a copy of Form 990 

or 990-EZ, and attachments, with any state, it 

shouldn’t include its Schedule B (Form 990, 

990-EZ, or 990-PF) in the attachments for the 

state, unless a schedule of contributors is 

specifically required by the state. States that 

don’t require the information might 

inadvertently make the schedule available for 

public inspection along with the rest of the 

Form 990 or 990-EZ.

See the instructions for Form 990, 

990-EZ, or 990-PF for information on 

telephone assistance and the public 

inspection rules for these forms and their 

attachments.

Contributions To Be 

Included on Part I

A contributor (person) includes individuals, 

fiduciaries, partnerships, corporations, 

associations, trusts, and exempt 

organizations. In addition, section 509(a)(2), 

170(b)(1)(A)(iv), and 170(b)(1)(A)(vi) 

organizations must also report governmental 

units as contributors.

Contributions

Contributions reportable on Schedule B (Form 

990, 990-EZ, or 990-PF) are contributions, 

grants, bequests, devises, and gifts of money 

or property, whether or not for charitable 

purposes. For example, political contributions 

to section 527 political organizations are

included. Contributions don’t include fees for 

the performance of services. See the 

instructions for Form 990, Part VIII, line 1, for 

more detailed information on contributions.

General Rule

Unless the organization is covered by one of 

the Special Rules, later, it must report in Part I 

contributions from all persons who contribute 

$5,000 or more (in money or other property) 

during the tax year. As described below, 

certain organizations report only total 

contribution amounts. Contributions may be 

made directly or indirectly and may take the 

form of money, securities, or any other type 

of property. 

Include all separate and independent gifts 

that are $1,000 or more to determine a 

contributor’s total contribution. Gifts that are 

less than $1,000 may be disregarded. Include 

each contribution reported on Form 990, Part 

VIII, line 1. For example, if an organization that 

uses the accrual method of accounting 

reports a pledge of noncash property in Part 

VIII, line 1, it must include the value of that 

contribution in calculating whether the 

contributor meets the General Rule (or one of 

the Special Rules, if applicable), even if the 

organization didn’t receive the property during 

the tax year.

Certain organizations not required to 

report contributor names and addresses.

Certain organizations are no longer required 

to report the names and addresses of their 

contributors on Schedule B. Such 

organizations are those other than:

• Section 501(c)(3) organizations (including 

section 4947(a)(1) nonexempt charitable trusts 

and nonexempt private foundations described 

in section 6033(d)), or

• Section 527 political organizations. 

Organizations not required to report the 

names and addresses should enter “N/A” in 

Part I, column (b). These organizations must 

continue to:

• Collect the names and addresses of their 

contributors,

• Keep this information in their records and 

books, and

• Make the information available to the IRS 

upon request.

Section 501(c)(3) organizations (including 

section 4947(a)(1) nonexempt charitable trusts 

and nonexempt private foundations described 

in section 6033(d)), and section 527 political 

organizations must report the names and 

addresses of their contributors in Part I, 

column (b), on Schedule B.

Special Rules

Section 501(c)(3) organizations that file 

Form 990 or 990-EZ. For an organization 

described in section 501(c)(3) that meets the 

331/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), and not 

just the 10% support test (whether or not the

organization is otherwise described in section 

170(b)(1)(A)), list in Part I only those 

contributors whose contribution of $5,000 or 

more during the tax year is greater than 2% of 

the amount reported on Form 990, Part VIII, 

line 1h(A); or Form 990-EZ, line 1. An 

organization that claims the benefit of this 

special rule must either (1) establish on 

Schedule A (Form 990 or 990-EZ), Part II, that it 

met the 331/3% support test for the current year or prior year; or (2) check the box on 

Schedule A (Form 990 or 990-EZ), Part I, line 7 

or 8, and the box on Schedule A, Part II, line 

13, as a section 170(b)(1)(A)(vi) organization in 

its first 5 years.

Example. A section 501(c)(3) organization, 

of the type described above, reported 

$700,000 in total contributions, gifts, grants, 

and similar amounts received on Form 990, 

Part VIII, line 1h. The organization is only 

required to list in Parts I and II of its Schedule 

B each person who contributed more than the 

greater of $5,000 or 2% of $700,000 ($14,000) 

during the tax year. Thus, a contributor who 
Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 6

gave a total of $11,000 wouldn’t be reported 

in Parts I and II for this section 501(c)(3) 

organization. Even though the $11,000 

contribution to the organization was greater 

than $5,000, it didn’t exceed $14,000.

Section 501(c)(7), (8), or (10) organizations. 

For contributions to these social and 

recreational clubs, fraternal beneficiary and 

domestic fraternal societies, orders, or

associations that weren’t for an exclusively 

religious, charitable, etc., purpose, list in Part I 

contributions from each contributor who 

contributed $5,000 or more during the tax 

year, as described under General Rule, earlier.

For contributions to a section 501(c)(7), (8), 

or (10) organization received for use 

exclusively for religious, charitable, scientific, 

literary, or educational purposes, or for the 

prevention of cruelty to children or animals 

(section 170(c)(4), 2055(a)(3), or 2522(a)(3)), list 

in Part I contributions from each contributor 

whose aggregate contributions for an 

exclusively religious, charitable, etc., purpose 

were more than $1,000 during the tax year. To 

determine the more-than-$1,000 amount, total 

all of a contributor’s gifts for the tax year 

(regardless of amount). For a noncash 

contribution, complete Part II.

All section 501(c)(7), (8), or (10) 

organizations that listed an exclusively 

religious, charitable, etc., contribution in Part I 

or II must also complete Part III to provide 

further information on such contributions of 

more than $1,000 during the tax year and 

show the total amount received from such 

contributions that were for $1,000 or less 

during the tax year.

All section 501(c)(7), (8), or (10) 

organizations listing contributions under this 

special rule should enter “N/A” in Part I, 

column (b), and should not enter the name 

and address of any contributor.

However, if a section 501(c)(7), (8), or (10) 

organization didn’t receive total contributions 

of more than $1,000 from a single contributor 

during the tax year for exclusively religious, 

charitable, etc., purposes and consequently 

wasn’t required to complete Parts I through III 

with respect to these contributions, it need 

only check the third Special Rules box on the 

front of Schedule B and enter, in the space 

provided, the total contributions it received 

during the tax year for an exclusively religious, 

charitable, etc., purpose.

Specific Instructions

▲!

CAUTION

Don’t attach substitutes for 

Schedule B or attachments to 

Schedule B with information on 

contributors. Parts I, II, and III of 

Schedule B may be duplicated as needed to 

provide adequate space for listing all 

contributors. Number each page of each part 

(for example, Page 2 of 5, Part II).

Part I. In column (a), identify the first

contributor listed as No. 1 and the second 

contributor as No. 2, etc. Number 

consecutively. In column (b), section 501(c)(3) 

organizations (including section 4947(a)(1) 

nonexempt charitable trusts and section 

501(c)(3) nonexempt private foundations) and 

section 527 organizations enter the 

contributor’s name, address, and ZIP code. 

Identify a donor as “anonymous” only if the 

organization doesn’t know the donor’s 

identity. Other organizations would enter 

“N/A” in place of each contributor’s name, 

address, and ZIP code. In column (c), enter 

the amount of total contributions for the tax 

year for the contributor listed.

In column (d), check the type of 

contribution. Check all that apply for the 

contributor listed. If a cash contribution came 

directly from a contributor (other than through 

payroll deduction), check the “Person” box. A 

cash contribution includes contributions paid 

by cash, credit card, check, money order, 

electronic fund or wire transfer, and other 

charges against funds on deposit at a 

financial institution.

If an employee’s cash contribution was 

forwarded by an employer (indirect 

contribution), check the “Payroll” box. If an 

employer withholds contributions from 

employees’ pay and periodically gives them to 

the organization, report only the employer’s 

name and address or “N/A,” as applicable, 

and the total amount given unless you know 

that a particular employee gave enough to be 

listed separately.

Check the “Noncash” box in column (d) for 

any contribution of property other than cash 

during the tax year, and complete Part II of 

this schedule. For example, if an organization 

that uses the accrual method of accounting 

reports a pledge of noncash property on Form 

990, Part VIII, line 1g, it must check the 

“Noncash” box and complete Part II even if 

the organization didn’t receive the property 

during the tax year.

For a section 527 organization that files a 

Form 8871, Political Organization Notice of 

Section 527 Status, the names and addresses 

of contributors that aren’t reported on Form 

8872, Political Organization Report of 

Contributions and Expenditures, don’t need to 

be reported in Part I if the organization paid 

the amount specified by section 527(j)(1). In 

this case, enter “Pd. 527(j)(1)” in column (b) 

instead of a name, address, and ZIP code; 

but you must enter the amount of 

contributions in column (c).

Part II. In column (a), show the number that 

corresponds to the contributor’s number in 

Part I. In column (b), describe the noncash 

contribution received by the organization 

during the tax year, regardless of the value of 

that noncash contribution. Note the public 

inspection rules discussed earlier.

In columns (c) and (d), report property with 

readily determinable market value (for 

example, market quotations for securities) by 

listing its fair market value (FMV). If the 

organization immediately sells securities 

contributed to the organization (including 

through a broker or agent), the contribution 

must still be reported as a gift of property 

(rather than cash) in the amount of the net 

proceeds plus the broker’s fees and 

expenses. See the instructions for Form 990, 

Part VIII, line 1g, which provide an example to 

illustrate this point. If the property isn’t 

immediately sold, measure market value of 

marketable securities registered and listed on 

a recognized securities exchange by the 

average of the highest and lowest quoted 

selling prices (or the average between the 

bona fide bid and asked prices) on the 

contribution date. See Regulations section 

20.2031-2 to determine the value of 

contributed stocks and bonds. When FMV 

can’t be readily determined, use an appraised 

or estimated value. To determine the amount 

of a noncash contribution subject to an 

outstanding debt, subtract the debt from the 

property’s FMV. Enter the date the property 

was received by the organization, but only if 

the donor has fully given up use and 

enjoyment of the property at that time.

The organization must report the value of 

any qualified conservation contributions 

and contributions of conservation 

easements listed in Part II consistently with 

how it reports revenue from such 

contributions in its books, records, and 

financial statements and in Form 990, Part 

VIII, Statement of Revenue.

For more information on noncash 

contributions, see the instructions for 

Schedule M (Form 990), Noncash 

Contributions.

If the organization received a partially 

completed Form 8283, Noncash Charitable 

Contributions, from a donor, complete it and 

return it so the donor can get a charitable 

contribution deduction. Keep a copy for your 

records.

Original (first) and successor donee 

(recipient) organizations must file Form 8282, 

Donee Information Return, if they sell, 

exchange, consume, or otherwise dispose of 

(with or without consideration) charitable 

deduction property (property other than 

money or certain publicly traded securities) 

within 3 years after the date the original donee 

received the property.

Part III. Section 501(c)(7), (8), or (10)

organizations that received contributions for 

use exclusively for religious, charitable, etc., 

purposes during the tax year must complete 

Parts I through III for each person whose gifts 

totaled more than $1,000 during the tax year.

Show also, in the heading of Part III, the total 

of gifts to these organizations that were 

$1,000 or less for the tax year and were for 

exclusively religious, charitable, etc., 

purposes. Complete this information only on 

the first Part III page if you use duplicate 

copies of Part III.

If an amount is set aside for an exclusively 

religious, charitable, etc., purpose, show in 

column (d) how the amount is held (for 

example, whether it is commingled with 

amounts held for other purposes). If the 

organization transferred the gift to another 

organization, show the name and address of 

the transferee organization in column (e) and 

explain the relationship between the two 

organizations.