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.
