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

2019

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, 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) (2019)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019) 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) (2019)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019) 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) (2019)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019) 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) (2019)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019) 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. 

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.

Note: Under regulations proposed by the 

Treasury Department and the IRS, certain 

organizations would not have to report the 

names and addresses of their contributors 

on Schedule 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
Schedule B (Form 990, 990-EZ, or 990-PF) (2019) Page 6

the tax year. Thus, a contributor who 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.

Under the proposed regulations, all 

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

listing contributions under this special rule 

would enter “N/A” in Part I, column (b), and 

would 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. Under the proposed 

regulations, 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.