SCHEDULE M 

(Form 990)

Department of the Treasury 

Internal Revenue Service

Noncash Contributions

 ▶ Complete if the organizations answered “Yes” on Form 990, Part IV, lines 29 or 30.

 ▶ Attach to Form 990.

 ▶ Information about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open To Public 

Inspection

Name of the organization Employer identification number

Part I Types of Property

(a) 

Check if

applicable

(b) 

Number of contributions or 

items contributed

(c) 

Noncash contribution 

amounts reported on 

Form 990, Part VIII, line 1g

(d) 

Method of determining 

noncash contribution amounts

1 Art—Works of art . . . . .

2 Art—Historical treasures . . .

3 Art—Fractional interests . . .

4 Books and publications . . .

5 Clothing and household 

goods . . . . . . . . .

6 Cars and other vehicles . . .

7 Boats and planes . . . . .

8 Intellectual property . . . .

9 Securities—Publicly traded . .

10 Securities—Closely held stock .

11 Securities—Partnership, LLC, 

or trust interests . . . . .

12 Securities—Miscellaneous . .

13 

 

Qualified conservation 

contribution—Historic 

structures . . . . . . . .

14 Qualified conservation 

contribution—Other . . . .

15 Real estate—Residential . . .

16 Real estate—Commercial . .

17 Real estate—Other . . . . .

18 Collectibles . . . . . . .

19 Food inventory . . . . . .

20 Drugs and medical supplies . .

21 Taxidermy . . . . . . .

22 Historical artifacts . . . . .

23 Scientific specimens . . . .

24 Archeological artifacts . . .

25 Other ▶ ( )

 26 Other ▶ ( )

 27 Other ▶ ( )

 28 Other ▶ ( )

29 Number of Forms 8283 received by the organization during the tax year for contributions for 

which the organization completed Form 8283, Part IV, Donee Acknowledgement . . . . . 29 

Yes No

30 a During the year, did the organization receive by contribution any property reported in Part I, lines 1 through

28, that it must hold for at least three years from the date of the initial contribution, and which is not required

to be used for exempt purposes for the entire holding period? . . . . . . . . . . . . . . . 30a

b If “Yes,” describe the arrangement in Part II.

31 Does the organization have a gift acceptance policy that requires the review of any non-standard

contributions? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

32 a Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash 

contributions? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32a

b If “Yes,” describe in Part II.

33 If the organization did not report an amount in column (c) for a type of property for which column (a) is checked, 

describe in Part II.

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 51227J Schedule M (Form 990) (2014)
Schedule M (Form 990) (2014) Page 2

Part II Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether 

the organization is reporting in Part I, column (b), the number of contributions, the number of items received, 

or a combination of both. Also complete this part for any additional information.

Schedule M (Form 990) (2014)
Schedule M (Form 990) (2014) Page 3

General Instructions

Section references are to the Internal 

Revenue Code unless otherwise noted.

Future developments. For the latest 

information about developments related 

to Schedule M (Form 990), 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.

Purpose of Schedule

Schedule M (Form 990) is used by an 

organization that files Form 990 to report 

the types of noncash contributions

received during the year by the 

organization and certain information 

regarding such contributions. The 

schedule requires reporting of the 

quantity and the reported financial 

statement amount of noncash 

contributions received by type of 

property. Report noncash donated items 

even if sold immediately after received. 

Do not report noncash contributions 

received by the organization in a prior 

year. Do not report donations of services 

or the donated use of facilities, 

equipment, or materials donated.

Who Must File

An organization that answered “Yes” to 

Form 990, Part IV, lines 29 or 30, must 

complete Schedule M (Form 990) and 

attach it to Form 990. This means an 

organization that reported more than 

$25,000 of aggregate noncash

contributions on Form 990, Part VIII, 

line 1g, or that during the year received 

contributions of art, historical 

treasures, or other similar assets, or 

qualified conservation contributions, 

regardless of whether it reported any 

revenues for such contributions in Part 

VIII.

If an organization is not required to file 

Form 990 but chooses to do so, it must 

file a complete return and provide all of 

the information requested, including the 

required schedules.

Specific Instructions

Part I. Types of Property

Column (a). Check the box if during the 

year the organization received any 

contributions of the property type

identified.

Column (b). For each type of property

received during the year, enter the

number of contributions or the number

of items contributed, determined in

accordance with the organization’s

recordkeeping practices. Explain in Part 

II of this schedule whether the

organization is reporting the number of 

contributions or the number of items

received, or a combination of both 

methods. As described below, for 

contributions of securities, such as 

publicly traded stock, treat each 

separate gift (rather than each share 

received) as an item for this purpose.

Organizations that receive 

contributions of books, publications, 

clothing, and household goods are not 

required to complete column (b) for 

those items reported on lines 4 and 5.

Columns (c)–(d). In column (c), enter the

revenues reported on Form 990, Part

VIII, line 1g, for the appropriate property

type. If none were reported, enter “0.”

In column (d), describe the method 

used to determine the amount reported 

on Form 990, Part VIII, line 1g (for 

example, cost or selling price of the 

donated property, sale of comparable 

properties, replacement cost, opinions of 

experts, etc.). See Pub. 561, Determining 

the Value of Donated Property, for more 

information.

Example 1. A used car in poor

condition is donated to a local high

school for use by students studying car

repair. A used car guide shows the

dealer retail value for this type of car in

poor condition is $1,600. However, the

guide shows the price for a private party

sale of the car is only $750. The fair

market value of the car is considered to

be $750, which is the amount the

organization reported on Form 990, Part

VIII, line 1g. In column (c), the

organization should enter $750. In

column (d), the organization should enter

“sale of comparable properties and/or

opinion of expert” as the method used to 

determine fair market value.

Example 2. An organization primarily

receives bulk donations of clothing,

household goods, and other similar

items, intended for resale. Under its

permitted financial reporting practices, it

does not recognize or record revenue at

the time of receipt of the contribution,

but instead records such items in

inventory and reports contribution

revenues at the time of sale based on

prior inventory turnover experience. In

column (c), the organization can enter

the amount that represents the total

estimated amount of annual sales

revenue for each type of property

received under its permitted financial

reporting method, and in column (d),

enter “resale value or annual sales

revenue” as the method of determining

revenue.

Museums and other organizations that 

do not report contributions of art,

historical treasures, and other similar 

items as revenue, as permitted under 

generally accepted accounting 

principles, enter “0” in column (c) and 

leave column (d) blank. The organization 

can explain in Part II that a zero amount 

was reported on Form 990, Part VIII, line 

1g, because the museum did not 

capitalize its collections, as allowed 

under SFAS 116 (ASC 958-360-25).

An organization that received qualified

conservation contributions or

conservation easements must report 

column (c) revenue consistent with how 

it reports revenue from such 

contributions in its books, records, and 

financial statements. The organization 

must also report revenue from such 

qualified conservation contributions and 

conservation easements consistently 

with how it reports such revenue in Form 

990, Part VIII.

Line 1. Works of art include paintings,

sculptures, prints, drawings, ceramics,

antiques, decorative arts, textiles,

carpets, silver, photography, film, video,

installation and multimedia arts, rare

books and manuscripts, historical

memorabilia, and other similar objects.

Works of art do not include collectibles 

reported on line 18 or taxidermy reported 

on line 21.

Line 2. An historical treasure is a

building, structure, area, or property with

recognized cultural, aesthetic, or

historical value that is significant in the

history, architecture, archeology, or

culture of a country, state, or city.

Line 3. A contribution of a fractional

interest in art is a contribution, not in

trust, of an undivided portion of a

donor’s entire interest in a work of art. A 

contribution of the donor’s entire interest 

must consist of a part of each

substantial interest or right the donor

owns in such work of art and must

extend over the entire term of the

donor’s interest in the property. A gift

generally is treated as a gift of an

undivided portion of a donor’s entire

interest in property if the donee is given

the right, as a tenant in common with the 

donor, to possession, dominion, and

control of the property for a portion of

each year appropriate to its interest in

such property. For each work of art or

item, report in column (b) the fractional

interest for each year an interest in the

property is received for the underlying 

work of art or item. See section 170(o) 

for special rules for fractional gifts.

Line 4. Enter information about

contributions of all books and

publications. Do not include rare books

and manuscripts reported on line 1,

collectibles reported on line 18, and

archival records reported on lines 25

through 28.
Schedule M (Form 990) (2014) Page 4

Line 5. Enter information about clothing

items and household goods which were

in good used condition or better.

Clothing items and household goods

which were not in good used condition

or better are to be reported as a

separate type in “Other” beginning with

line 25.

Lines 6–7. On line 6, include only

contributions of motor vehicles

manufactured primarily for use on public

streets, roads, and highways. Do not

include on lines 6 or 7 contributions of

the donor’s stock in trade or property

held by the donor primarily for sale to

customers in the ordinary course of a

trade or business. The organization is 

required to file Form 1098-C, 

Contributions of Motor Vehicles, Boats, 

and Airplanes, with the donor and the 

IRS for contributions reported on these 

lines. See Form 990, Part V, line 7h.

Line 8. Intellectual property is any

patent, copyright (other than a copyright

described in section 1221(a)(3) or

1231(b)(1)(C)), trademark, trade name,

trade secret, know-how, software (other

than software described in section 

197(e)(3)(A)(i)), or similar property.

Certain contributions of intellectual

property require the organization to file

Form 8899, Notice of Income From

Donated Intellectual Property, with the

donor and the IRS. See Form 990, Part 

V, line 7g.

Line 9. Publicly traded securities 

means securities for which (as of the

date of the contribution) market

quotations are readily available on an

established securities market. For each

security, treat each separate gift (rather

than each share received) as a

contribution for this purpose. Include on

this line interests in publicly traded

partnerships, limited liability companies

or trusts, and publicly traded

corporations.

Line 10. Closely held stock means

shares of stock issued by a corporation

that is not publicly traded. For each

security, treat each separate gift (rather

than each share received) as a

contribution for this purpose.

Line 11. Enter information about

contributions of interests in a

partnership, limited liability company, or

trust, that is not publicly traded. For

each security, treat each separate gift

(rather than each share received) as a

contribution for this purpose.

Line 12. Enter information about

contributions of securities that are not

reported on lines 9 through 11. For each

security, treat each separate gift (rather

than each share received) as a

contribution for this purpose.

Lines 13–14. A qualified conservation 

contribution is a contribution of a

qualified real property interest to a 

qualified organization exclusively for 

conservation purposes. A qualified real 

property interest means any of the 

following interests in real property:

1. The entire interest of the donor,

2. A remainder interest, or

3. A restriction (an easement), granted 

in perpetuity, on the use which may be 

made of the real property.

A qualified organization means an 

organization which is:

1. A governmental unit described in 

section 170(c)(1);

2. A publicly supported charitable 

organization described in sections 

501(c)(3) and 170(b)(1)(A)(vi) or section 

509(a)(2) (see the instructions for Parts II 

and III of Schedule A (Form 990 or 990-

EZ)); or

3. A supporting organization

described in sections 501(c)(3) and 

509(a)(3) that is controlled by a 

governmental unit or a publicly 

supported charitable organization.

 In addition, a qualified organization 

must have a commitment to protect the 

conservation purposes of a qualified 

conservation contribution, and have the 

resources to enforce those restrictions. 

A conservation purpose means:

1. The preservation of land areas for 

outdoor recreation used by, or for the 

education of, the general public;

2. The protection of a relatively natural 

habitat of fish, wildlife, plants, or similar 

ecosystems;

3. The preservation of open space 

(including farmland and forest land) 

where such preservation is for the scenic 

enjoyment of the general public or 

pursuant to a clearly delineated federal, 

state, or local governmental 

conservation policy; or

4. The preservation of an historically 

important land area or a certified historic 

structure.

See section 170(h) for additional 

information, including special rules for 

the conservation purpose requirement 

for buildings in registered historic 

districts.

On line 13, enter information about 

contributions of a qualified real property 

interest that is a restriction for the 

exterior of a certified historic structure. A 

certified historic structure is any 

building or structure listed on the 

National Register of Historic Places as 

well as any building certified as being of 

historic significance to a registered 

historic district. See section 170(h)(4)(B) 

for special rules that apply to 

contributions made after August 17, 

2006.

On line 14, enter information about 

qualified conservation contributions 

other than those entered on line 13. This 

includes conservation easements to 

preserve land areas for outdoor 

recreation used by, or for the education 

of, the general public; to protect a 

relatively natural habitat or ecosystem; to 

preserve open space; or to preserve an 

historically important land area.

Line 15. Enter information about

contributions of residential real estate.

Include information about contributions

(not in trust) of a remainder interest in a

personal residence which was not the

donor’s entire interest in the property.

The term personal residence includes

any property used by the donor as a

personal residence but is not limited to

the donor’s principal residence. The term

personal residence also includes stock

owned by the donor as a tenantstockholder in a cooperative housing 

corporation if the dwelling the donor is 

entitled to occupy as a tenantstockholder is used by the donor as a 

personal residence. Do not enter 

information about contributions of the 

use of facilities or property, as such 

contributions are not reportable on Form 

990, Part VIII.

Line 16. Enter information about

contributions of commercial real estate,

such as a commercial office building.

Include information about contributions

(not in trust) of a remainder interest in a 

farm which was not the donor’s entire 

interest in the property. The term farm 

refers to land used for the production of 

crops, fruits, or other agricultural 

products, or for the maintenance of 

livestock. A farm includes the 

improvements located on the farm 

property.

Line 17. Enter information about real

estate interests not reported on lines 15

or 16.

Line 18. Collectibles include

autographs, sports memorabilia, dolls,

stamps, coins, books (other than books

and publications reported on line 4),

gems, and jewelry (other than costume

jewelry reported on line 5), but not art

reported on lines 1 through 3, or

historical artifacts or scientific 

specimens reported on lines 22 or 23.

Line 19. Enter information about food

items, including food inventory

contributed by corporations and other

businesses.
Schedule M (Form 990) (2014) Page 5

Line 20. Enter information about drugs,

medical supplies, and similar items

contributed by corporations and other

businesses that manufactured or

distributed such items.

Line 21. Taxidermy property means any

work of art that is the reproduction or

preservation of an animal, in whole or in

part; is prepared, stuffed, or mounted to

recreate one or more characteristics of

the animal; and contains a part of the

body of the dead animal.

Line 22. Enter information about

historical artifacts such as furniture,

fixtures, textiles, and household items of

an historic nature. Do not include Art 

reported on lines 1 through 3, or any 

archeological artifacts reported on line 

24.

Line 23. Scientific specimens include

living plant and animal specimens,

natural and physical sciences specimens

(such as rocks and minerals), and

objects or materials that relate to, or

exhibit, the methods or principles of

science.

Line 24. Enter information about

archeological and ethnographical

artifacts, other than Art reported on lines 

1 through 3, and historical artifacts

reported on line 22. An archaeological 

artifact is any object over 250 years old 

and is normally discovered as a result of 

scientific excavation, clandestine or 

accidental digging for exploration on 

land, or under water. Ethnological 

artifacts are objects which are the 

product of a tribal or nonindustrial 

society, and important to the cultural 

heritage of a people because of its 

distinctive characteristics, comparative 

rarity, or its contribution to the 

knowledge of the origins, development, 

or history of that people.

Lines 25–28. Use lines 25 through 28 to

separately report other types of property

not described above or reported on

previous lines. These include items that

did not satisfy specific charitable

deduction requirements applicable to the

contribution of such type of property,

but which were contributed to the

organization, such as clothing and

household goods that were not in good

used or better condition, and

conservation easements that the

organization knows do not constitute

qualified conservation contributions.

Self-created items, such as personal 

papers and manuscripts, including 

archival records, are to be listed 

separately as a type. Archival records 

are materials of any kind created or 

received by any person, family, or 

organization in the conduct of their 

affairs that are preserved because of the 

enduring value of the information they 

contain or as evidence of the functions 

and responsibilities of their creator.

Donations of items used by the 

organization at a charitable auction 

(other than goods sold by the charity at 

the auction, which should be reported on 

lines 1 through 24, as appropriate), such 

as food served at the event or floral 

centerpieces, can be reported separately 

on lines 25 through 28. Noncash 

contributions do not include donations 

of services or donated use of materials, 

equipment, or facilities, which may be 

reported in the narrative section of Form 

990, Part III, line 4.

Line 29. Enter the number of Forms

8283, Noncash Charitable Contributions,

received by the organization during the

year for contributions for which the

organization completed Form 8283, Part 

IV.

Lines 30a–30b. Answer “Yes” to line 30a 

if the organization received during the 

year a noncash contribution 

reportable on lines 1 through 28 for

which the organization is required, by the 

terms of the gift or otherwise, to hold the 

property for at least three years from the 

date of the contribution and which 

property is not required to be used for 

exempt purposes for the entire holding 

period. An organization that answers 

“Yes” to line 30a must describe the 

arrangement in Part II.

Line 31. Answer “Yes” if the

organization has a gift acceptance policy

that requires the review of any

non-standard contributions. A nonstandard contribution includes a

contribution of an item that is not

reasonably expected to be used to

satisfy or further the organization’s

exempt purposes (aside from the need 

of such organization for income or funds)

and for which (a) there is no ready

market to which the organization can go 

to liquidate the contribution and convert 

it to cash, and (b) the value of the item is 

highly speculative or difficult to 

ascertain. For example, the contribution 

of a taxpayer’s successor member 

interest of the type described in Notice 

2007-72, 2007-36 I.R.B. 544, is a nonstandard contribution for this purpose.

Lines 32a–32b. Answer “Yes” to line 32a 

if the organization hires or uses third

parties or related organizations to solicit,

process, or sell noncash contributions. 

Answer “No” if the only third party used 

by the organization to solicit, process, or 

sell noncash contributions is a broker 

who sells publicly traded securities 

received by the organization as a gift. An 

organization that answers “Yes” to line 

32a must describe these arrangements 

in Part II.

Line 33. If applicable, describe in Part II

why the organization did not report

revenue in column (c) for a type of

property for which column (a) is checked.

Part II. Supplemental 

Information

Use Part II to provide narrative 

information required in Part I, column (b), 

and Part I, lines 30b, 32b, and 33, and 

whether the organization is reporting in 

Part I, column (b), the number of 

contributions, the number of items 

received, or a combination of both. Also 

use Part II to provide other narrative 

explanations and descriptions, as 

needed. Identify the specific line number 

that the response supports. Part II can 

be duplicated if more space is needed.