Schedule I (Form 990) (2018)
Page 3
Section references are to the Internal Revenue
Code unless otherwise noted.
General Instructions
Future developments. For the latest
information about developments related to
Schedule I (Form 990), such as legislation
enacted after the schedule was 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 I (Form 990) is used by an
organization that files Form 990 to provide
information on grants and other assistance
made by the filing organization during the tax
year to domestic organizations, domestic
governments, and domestic individuals.
Report activities conducted by the
organization directly. Also, report activities
conducted by the organization indirectly
through a disregarded entity or a joint
venture treated as a partnership.
Grants and other assistance include
awards, prizes, contributions, noncash
assistance, cash allocations, stipends,
scholarships, fellowships, research grants,
and similar payments and distributions made
by the organization during the tax year. For
purposes of Schedule I, grants and other
assistance don’t include:
• Salaries or other compensation to
employees, or payments to independent
contractors if the primary purpose of such
payments is to serve the direct and immediate
needs of the organization (such as legal,
accounting, or fundraising services).
• The payment of any benefit by a 501(c)(9)
voluntary employees’ beneficiary association
(VEBA) to employees of a sponsoring
organization or contributing employer, if such
payment is made under the terms of the
VEBA trust and in compliance with section
505.
• Grants to affiliates that aren’t organized as
legal entities separate from the filing
organization, or payments made to branch
offices, accounts, or employees of the
organization located in the United States.
A domestic organization includes a
corporation or partnership created or
organized in the United States or under the
law of the United States or of any state or
possession. A trust is a domestic organization
if a court within the United States or a U.S.
possession is able to exercise primary
supervision over the administration of the
trust, and one or more U.S. persons (or
persons in U.S. possessions) have the
authority to control all substantial decisions of
the trust.
A domestic government is a state, a U.S.
possession, a political subdivision of a state
or U.S. possession, the United States, or the
District of Columbia. A grant to a U.S.
government agency must be included on this
schedule regardless of where the agency is
located or operated.
A domestic individual is a person,
including a foreign citizen, who lives or
resides in the United States (or a U.S.
possession) and not outside of the United
States (or a U.S. possession).
Parts II and III of this schedule may be
duplicated to list additional grantees (Part II)
or types of grants/assistance (Part III) that
don’t fit on the first page of these parts.
Number each page of each part.
Don’t report on this schedule foreign grants
or assistance, including grants or assistance
provided to domestic organizations,
domestic governments, or domestic
individuals for the purpose of providing
grants or other assistance to a designated
foreign organization, foreign government,
or foreign individual. Instead, report them on
Schedule F (Form 990), Statement of
Activities Outside the United States.
Who Must File
An organization that answered “Yes” on
Form 990, Part IV, Checklist of Required
Schedules, line 21 or 22, must complete Part I
and either Part II or Part III of this schedule
and attach it to Form 990.
If an organization isn’t 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. General Information on
Grants and Assistance
Complete this part if the organization
answered “Yes” on Form 990, Part IV, line 21
or 22.
Lines 1 and 2. On line 1, indicate “Yes” or
“No” regarding whether the organization
maintains records to substantiate amounts,
eligibility, and selection criteria used for
grants. In general terms, describe how the
organization monitors its grants to ensure that
such grants are used for proper purposes and
aren’t otherwise diverted from the intended
use. For example, the organization can
describe the periodic reports required or field
investigations conducted. Use Part IV for the
organization’s narrative response to line 2.
Part II. Grants and Other
Assistance to Domestic
Organizations and Domestic
Governments
Line 1. Complete line 1 if the organization
answered “Yes” on Form 990, Part IV, line 21.
A “Yes” response means that the organization
reported more than $5,000 on Form 990, Part
IX, line 1, column (A). Enter information only
for each recipient domestic organization or
domestic government that received more
than $5,000 aggregate of grants or assistance
from the organization during the tax year.
Enter the details of each organization or
entity on a separate line of Part II. If there are
more organizations or entities to report in Part
II than space available, report the additional
organizations or entities on duplicate copies
of Part II. Use as many duplicate copies as
needed, and number each page. Use Part IV if
additional space is needed for descriptions of
particular column entries.
Column (a). Enter the full legal name and
mailing address of each recipient organization
or government entity.
Column (b). Enter the employer
identification number (EIN) of the grant
recipient.
Column (c). Enter the section of the
Internal Revenue Code under which the
organization receiving the assistance is tax
exempt, if applicable (for example, a school
described in section 501(c)(3) or a social club
described in section 501(c)(7)). If a recipient is
a government entity, enter the name of the
government entity. If a recipient is neither a
tax-exempt nor a government entity, leave
column (c) blank.
Column (d). Enter the total dollar amount of
cash grants to each recipient organization or
entity for the tax year. Cash grants include
grants and allocations paid by cash, check,
money order, electronic fund or wire transfer,
and other charges against funds on deposit at
a financial institution.
Columns (e) and (f). Enter the fair market
value of noncash property. Describe the
method of valuation. Report property with a
readily determinable market value (for
example, market quotations for securities) at
its fair market value. For marketable securities
registered and listed on a recognized
securities exchange, measure market value
on the date the property is distributed to the
grantee by the average of the highest and
lowest quoted selling prices or the average
between the bona fide bid and asked prices.
When fair market value can’t be readily
determined, use an appraised or estimated
value.
Column (g). For noncash property or
assistance, enter a description of the property
or assistance. List all that apply. Examples of
noncash assistance include medical supplies
or equipment, pharmaceuticals, blankets, and
books or other educational supplies.
Column (h). Describe the purpose or
ultimate use of the grant funds or other
assistance. Don’t use general terms, such as
charitable, educational, religious, or scientific.
Use more specific descriptions, such as
general support, payments for nursing
services, or laboratory construction. Enter the
type of assistance, such as medical, dental, or
free care for indigent hospital patients. In the
case of disaster assistance, include a
description of the disaster and the assistance
provided (for example, “Food, shelter, and
clothing for Organization A’s assistance to
victims of Colorado wildfires”). Use Part IV if
additional space is needed for descriptions.
TIP
If the organization checks
“Accrual” on Form 990, Part XII,
line 1; follows SFAS 116 (ASC
958) (see instructions for Form
990, Part IX); and makes a grant during the
tax year to be paid in future years to a
domestic organization or domestic
government, it should report the grant’s
present value in Part II, line 1, column (d) or
(e), and report any accruals of present value
increments in future years.