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Schedule M (Form 990)

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Schedule M for Form 990 is used by an organization 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 ni a prior year. Do not report donations of services or the donated use of facilities, equipment, or materials donated.

Who must file Schedule M?

An organization that answered "Yes" to Form 990, Part IV, line 29 or 30, must complete Schedule M.

Organizations that reported more than $25,000 of aggregate non cash contribution, or that during the year received contribution of art, historical treasures, or other similar assets, or qualified conservation contribution, regardless of whether it reported any revenues for such contributions

Qualified conservation contributions

A qualified conservation contribution is the contribution of a qualified real property interest to a qualified organization exclusively for conversation purposes. To eligible for a deduction under this section, the conservation purpose must be protected in perpetuity.

Form 8283

Form 8283 Noncash Charitable Contributions, is to report charitable donations of $500 by individuals and corporations.

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Frequently Asked Questions

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