Part IV of the Form 990 is a checklist of yes/no questions, and each "yes" points to a lettered schedule. There are sixteen of them. This guide starts with a map of all sixteen, then covers in depth the five organizations ask about most, either because nearly everyone files them or because they draw the most attention.
The sixteen schedules at a glance
| Schedule | Covers | Typical trigger (Form 990, Part IV) |
|---|---|---|
| A | Public charity status and public support | Every 501(c)(3) and 4947(a)(1) trust (line 1) |
| B | Contributors | Contributors at or above the thresholds (line 2) |
| C | Political campaign and lobbying activities | Political or lobbying activity; proxy tax questions (lines 3 to 5) |
| D | Supplemental financial statements | Donor-advised funds, easements, collections, endowments, audited statements (lines 6 to 12) |
| E | Schools | A school described in section 170(b)(1)(A)(ii) (line 13) |
| F | Activities outside the United States | Foreign offices or activities, or more than $5,000 of foreign grants (lines 14 to 16) |
| G | Fundraising and gaming | More than $15,000 of professional fundraising fees, event income and contributions, or gaming income (lines 17 to 19) |
| H | Hospitals | Operating a hospital facility (line 20) |
| I | Grants in the United States | More than $5,000 of grants to any domestic organization or government, or to individuals in total (lines 21 and 22) |
| J | Compensation | Listed former officers, anyone listed with more than $150,000 of compensation, or pay from other organizations for services to yours (line 23) |
| K | Tax-exempt bonds | Bonds with more than $100,000 outstanding (line 24) |
| L | Transactions with interested persons | Excess benefits, loans, grants or business deals with insiders (lines 25 to 28) |
| M | Noncash contributions | More than $25,000 of noncash gifts, or gifts of art or conservation easements (lines 29 and 30) |
| N | Liquidation or significant disposition | Ceasing operations, or disposing of more than 25% of net assets (lines 31 and 32) |
| O | Supplemental information | Every Form 990 filer |
| R | Related organizations | Disregarded entities, related or controlled organizations, certain partnerships (lines 33 to 37) |
Schedule A: public charity status and public support
Schedule A is filed by 501(c)(3) organizations filing the 990 or 990-EZ. It identifies which kind of public charity the organization is (church, school, hospital, publicly supported organization, supporting organization and so on) and, for publicly supported organizations, proves it with the numbers. A public charity is a 501(c)(3) that is not a private foundation because it is broadly supported or does certain kinds of work.
The two main tests are computed over a five-year period that includes the current year:
- Section 170(b)(1)(A)(vi) test: the organization passes if at least 33⅓% of its total support comes from governmental units, the general public and other public charities. An organization below that can still qualify with at least 10% public support plus a facts-and-circumstances showing.
- Section 509(a)(2) test: more than 33⅓% of support must come from gifts, grants, membership fees and receipts from related activities, and no more than 33⅓% from investment income and net unrelated business income.
Under the (vi) test, each donor's gifts count as public support only up to 2% of total five-year support. Grants from governmental units and other publicly supported charities are generally not limited. During its first five years as a 501(c)(3), an organization is treated as publicly supported, but the IRS suggests running the numbers anyway on a copy kept for your own records. The 2025 Schedule A was also updated for the 2023 final regulations on Type I and Type III supporting organizations. Our public support test guide covers both tests in detail.
A literacy nonprofit's five-year totals, 2021 to 2025. Total support was $1,500,000: $250,000 from its founder, $600,000 from many individual donors (none above the 2% limit), a $200,000 grant from a private foundation, $400,000 in government grants and $50,000 of investment income.
- 2% limit: $1,500,000 × 2% = $30,000
- Founder counts as $30,000; the private foundation grant also counts as $30,000
- Public support: $30,000 + $600,000 + $30,000 + $400,000 = $1,060,000
- Public support percentage: $1,060,000 ÷ $1,500,000 = 70.7%
The organization passes the 33⅓% test comfortably. Investment income stays in total support but never counts as public support.
Run your own five-year figures here.
Schedule B: schedule of contributors
Schedule B lists contributors. The general rule is to list each contributor who gave $5,000 or more (in money or property) during the year.
A special rule applies to 501(c)(3)s that meet the 33⅓% public support test: list only contributors whose gifts were more than the greater of $5,000 or 2% of total contributions (the amount on Form 990, Part VIII, line 1h, or Form 990-EZ, line 1).
A public charity with $700,000 of contributions on Part VIII, line 1h. Two percent is $700,000 × 2% = $14,000, which is greater than $5,000, so the threshold is $14,000. A donor who gave $9,000 is not listed, even though the gift is over $5,000.
Only 501(c)(3) organizations and section 527 political organizations report donor names and addresses; other organizations report amounts but must keep names and addresses in their own records. On the public copy of a 990 or 990-EZ, names and addresses are withheld (except for political organizations). On a 990-PF they are public. See Schedule B and public disclosure.
Don't send Schedule B to a state unless the state requires it, because the state might make it public. Check each state's rules when you file your state charity registrations.
Schedule L: transactions with interested persons
Schedule L reports financial dealings between the organization and interested persons, such as officers, directors, key employees, substantial contributors and their family members and businesses. It covers:
- Part I, excess benefit transactions with disqualified persons under section 4958 (501(c)(3), (c)(4) and (c)(29) organizations),
- Part II, loans to and from interested persons,
- Part III, grants or other assistance benefiting interested persons, and
- Part IV, business transactions with interested persons above the reporting thresholds.
For Part IV, a business transaction is reported if payments between the organization and the interested person exceeded $100,000 for the year, if a single transaction exceeded the greater of $10,000 or 1% of the organization's total revenue, if compensation paid to a family member of an officer, director, trustee or key employee exceeded $10,000, or if the organization and the person invested in a joint venture where the organization's investment was $10,000 or more. Schedule L also feeds the board-independence question in Part VI. Our compensation reporting guide covers the related Part VII rules.
Schedule O: supplemental information
Schedule O is where the organization explains answers and adds narrative. It is required for every Form 990 filer. At a minimum it describes the process the organization used to review the 990 (Part VI, line 11b) and how it makes its governing documents, conflict-of-interest policy and financial statements available to the public (Part VI, line 19). 990-EZ filers use it for explanations too. See governance policies for what Part VI asks.
Schedule O is public. Write it for a donor or reporter reading it cold.
Schedule R: related organizations
Schedule R identifies disregarded entities the organization owns, related organizations (parents, subsidiaries, brother/sister organizations, supporting and supported organizations, taxable affiliates), certain transactions with them, and unrelated partnerships through which the organization conducts more than 5% of its activities. It is filed with the full Form 990 only.
Common mistakes
- Answering Part IV quickly and missing a schedule. A missing required schedule makes the return incomplete, which carries the same penalty as a late return.
- Applying the 2% Schedule B rule without first confirming the organization meets the 33⅓% test.
- Leaving out family-member pay on Schedule L, Part IV.
- A one-line Schedule O that doesn't actually describe the board's review process.
- Attaching unnecessary schedules. Extra schedules add public information and work without adding value.
Frequently asked questions
What happens if we fail the public support test?
A 501(c)(3) that fails the test for two consecutive years can be reclassified as a private foundation, which brings the 990-PF and stricter rules. If you are close to the line, plan ahead with an adviser; the 10% facts-and-circumstances test may help.
Do 501(c)(4) and (c)(6) organizations file Schedule B?
They complete it if they have contributors that meet the thresholds, but only 501(c)(3)s and political organizations report donor names and addresses. Others enter "N/A" for names and addresses and keep the information in their records.
Which other schedules are common?
Schedule C (political and lobbying activities), D (supplemental financial statements), G (fundraising and gaming), I (grants in the U.S.), J (compensation) and M (noncash contributions) come up often. Part IV of the 990 decides which apply.
Do 990-EZ filers attach schedules?
Yes. A 501(c)(3) filing the 990-EZ attaches Schedule A, and 990-EZ filers may also need Schedules B, C, E, G, L, N and O, depending on their answers.
Is Schedule B open to the public?
For most organizations filing a 990 or 990-EZ, the names and addresses are withheld from the public copy, but the amounts can be disclosed. Political organizations' and private foundations' contributor information is public.
Sources
- IRS: 2025 Instructions for Schedule A. irs.gov
- IRS: Instructions for Schedule B. irs.gov
- IRS: Instructions for Schedule L. irs.gov
- IRS: Instructions for Schedule O. irs.gov
- IRS: Instructions for Schedule R. irs.gov
- IRS: 2025 Form 990, Part IV. irs.gov
- IRS: 2025 Instructions for Form 990, section J. irs.gov
IRS figures change; inflation-adjusted amounts are updated each year. We review this page when the IRS publishes new instructions.
990IRS.com is a private company, not the IRS. This page is general information, not legal or tax advice for your organization. Example organizations and figures are hypothetical.
