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Schedule B (Form 990-EZ or Form 990)

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Schedule B is used to provide information on contributions the organization reported on Form 990-EZ or Answering “No” on Form 990, Part IV, Checklist of Required Schedules, line 2 on Form 990.

Who must file Schedule B?

Every organization filing Form 990-EZ or Form 990 must complete and attach Schedule B, unless it certifies that it does not meet the filing requirements of this schedule by checking the box on Line H of Form 990-EZ.

What is the general rule?

Unless the organization is covered by one of the Special Rules, it must list in Part I every contributor who, during the year, gave the organization, directly or indirectly, money, securities, or any other type of property that total $5,000 or more for the organization's tax year.

What are special rules?

What is considered a contribution?

Contributions are donations, grants, bequests, devises, and gifts of money or property, whether or not for charitable purposes. Any individual who contributes to a tax-exempt organization is considered a contributor.

What is noncash property?

Noncash property is gained through contributions of anything but money. These contributions require an explanation as well.

What are exclusively religious, charitable contributions?

A religious, charitable contribution means a contribution or gift to or for the use of a corporation, trust, or community chest, fund, or foundation organized and operated exclusively for religious and charitable purposes.

Schedule B: Section Information

  • Section 4947(a)(1) nonexempt charitable trust not treated as a private foundation

    Charitable trusts which fall under this section are treated as section 501(c)(3) organizations for the purposes of deductible contributions.

  • Section 527 Political Organizations

    Section 527 defines political organizations, meaning a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt

  • Section 170(b)(1)(A)(iv)

    A section 170(b)(1)(A)(iv) is an organization formed for the principal purpose of engaging primarily in the conduct of medical research. An organization will normally be considered to be formed for this reason if it is expressly organized for the purpose of conducting medical research and is actually engaged function. primarily in the conduct of medical research.

  • Section 501(c)(7), (8), and (10)

    Section 501(c)(7) pertains to social clubs. To be exempt, a social club must meet the follow requirements:

    • The club must be organized for exempt purposes.
    • Substantially all of its activities must further exempt purposes.
    • The club must provide an opportunity for personal contact among members, and membership must be limited.
    • The club must be supported by membership fees, dues, and assessments.
    • The organization's net earnings may not inue to the benefit of any person having a personal and private interest in its activities.
    • The club's governing instrument may not contain a provision that provides for discrimination against any person on the basis of race, color, or religion.
    • The club may not hold itself out as providing goods and services to the general public.

    Section 501(c)(8) defines what actions a fraternal beneficiary society must take to be tax-exempt. These actions are as follows:

    • Must have a fraternal purpose
    • Must operate under the lodge system
    • Must provide for the payment of life, sick, accident, or other benefits

    Organizations listed under section 501(c)(10) are considered Domestic Fraternal Societies. These organizations, in order to remain tax-exempt, must:

    • Be organized in the US
    • Operate under the lodge system
    • Devote its net earnings exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes
    • Do not provide for the payment of life, sick, accident, or other benefits to its members

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