For many of you, it’s 990 time. Calendar year filers will start preparing their organization’s 990 soon, if they haven’t already. For those of you tasked with reviewing the 990 before it’s filed – usually organization executives and board members – your time is coming. This may not be your favorite thing to do. The form can seem crushingly long, and its layout, the way it’s organized, and the language used doesn’t always seem the most logical to someone not used to working with IRS forms. Nonetheless, its your duty to look through it, and an opportunity for you to learn a little bit more about the organization you’re involved with.
To (hopefully) make your life a bit easier, we’ve prepared a guide that describes the various sections of the form 990, and lists some things we think you should consider focusing on while you’re performing your review. Of course, every organization is different and we can’t cover everything, but this should be a good starting point. We have not included a discussion about what to look for in the various IRS schedules that may be attached to your organization’s 990, but have listed those forms and their purposes at the end of this article in Appendix A for your reference. Remember, when all else fails, you can always read the instructions!

General Themes for Review

In general, you’ll want to focus your reviews on two broad areas:

  1. Things covered in the return that may pose a risk to your organization, and
  2. The accuracy and completeness of the return

Key Risk Areas

While there are a number things covered in the form that could conceptually raise the alarm to the IRS or others, first and foremost you’ll want to understand whether anything in the form indicates a risk that could affect the organization’s tax-exempt status. Aside from not filing a 990 for three years in a row, which is probably not an issue if you’re reading this article, the two easiest ways for an organization to have its tax-exempt status revoked are by 1) not doing what they said they’d be doing when the organization applied for tax-exempt status, and 2) running the organization in a way that benefits an individual instead of the general public, or, in the case of a membership organization, it’s membership base. 501(c)(3) organizations can also get in trouble VERY quickly by becoming involved directly or indirectly in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office, which is an activity expressly prohibited for a 501(c)(3). As you read through the form, keep those concepts in mind and be prepared to ask yourself if any of the information included or answers to the questions give you concern about any of those things. If the organization has strayed from its original exempt purpose over time, you’ll want to understand how much it has strayed, and be in a position to evaluate whether that fact poses a risk. If the organization has what some may view as highly compensated employees, you’ll want to make sure decisions about that compensation are supported by independent information and that compensation approvals for officers and key employees are documented by board actions when necessary. If there are transactions or relationships between the organization and any of its employees or board members or their families, you’ll want to understand what those are and how the organization is ensuring that the transactions or relationships do not substantially and unfairly benefit that individual.
Another key risk to watch for is compliance with IRS regulations outside of the form 990, of which there are many. There is an entire section of the form dedicated to questions about IRS filings and compliance (Part V) that have little to do with the organization’s tax-exempt activities or it’s financial information. While noncompliance with these things may not be as likely to lead to a loss of your organization’s tax-exempt status, it could lead significant penalties, which you’ll want to help ensure are avoided.

Return Accuracy and Completeness

The review of accuracy and completeness of the return is a bit more mechanical, but still very important as returns filed without complete and accurate information could subject the organization to penalties. Take your time in reviewing the information and don’t be afraid to ask questions about what may seem, on the surface, to be rote details. Also, take the time to match up what you know about the organization with what’s being reported to ensure what is being reported is what is required. For example, if you know the organization began a significant new program during the year but it isn’t mentioned anywhere, you’ll want to raise the point and understand why it isn’t mentioned and recommend changes to the return, if necessary.

Return Details: What’s Included in a 990?

Now, on to the fun stuff. The nuts and bolts of the return. From front to back, top to bottom, these are the sections of the form, what’s in them, and some of the things you might want to look out for.

Heading, Sections A through M

This section has all the organization’s basic information like name, IRS employer identification number (“EIN”), as well as indicators of special situations like address and name changes. Give this a once-over and make sure things look correct, and if any of those special situations apply in section B, make sure the appropriate box or boxes are checked.

Things to Look Out For

  • Ensure the correct EIN is being used. Everyone who has ever typed has made a mistake, why couldn’t it happen here? It can and it does.
  • Ensure you’re reporting the correct legal name of the organization. If your organization operates under a name that’s different from its legal name, you’ll want to make sure the legal name is included in the first line of section C in the header, with the operating name included in the “doing business as” box.

Part I – Summary

This is where your organization’s states its mission. You’ll want to make sure what’s written here syncs up with language used on the organization’s website, social media, publications, etc. If the mission is documented in the organization’s governing documents, you’ll want to make sure the language is consistent with that as well. In fact, the IRS says if “…the organization does not have a mission that has been adopted or ratified by its governing body, enter ‘none’…”. If you’re not sure if there has been a formally ratified mission statement, now is a good time to ask about it, and if it hasn’t been done, to get it done.
Nearly all the financial information in this section should be coming from other areas of the form. Software should automatically transfer this information from the other schedules, but most software applications will allow for overrides of amounts, so you may want to spot check a couple of the amounts back to source sections referenced.
This section also asks the organization to estimate its number of volunteers, which would include unpaid board members. You’ll want to check that number for reasonableness.

Things to Look Out For

  • Ensure messaging about the organization’s mission is consistent with other organization documentation
  • Ensure the number of volunteers estimated includes any unpaid board members, and that it appears reasonable
  • Ensure financial information is accurately brought forward from other sections

Part II – Signature Block

This is just the signature area, but there may still be some things to consider. The executive signing the form must be a current officer of the corporation as of the date it is filed, so it can’t be someone that left recently or that is leaving before the return is filed, even if they’re the person most familiar with information in the form.
If the form is prepared by someone employed by the organization, they do not qualify as a “paid preparer” and won’t need to sign the form.

Things to Look Out For

  • Ensure the person signing the form is a current officer of the organization
  • If an employee of the organization prepared the form, ensure they are not signing as a “paid preparer”

Part III – Statement of Program Service Accomplishments

This is where information about your organization’s programs are reported, including any changes that have been made since you last filed. Make sure what you report here aligns with messaging of the organization in other places, such as the organization’s website, social media and publications. Remember, your 990 will be a publicly available document, so whatever is written here will be available for the world to see. It should be concise, but well written and contain as much specific information as possible. For example, if you’re a 501(c)(3) running a youth sports organization, you may want to include the number of children that enroll in your program each year as well as any other meaningful metrics.
If there have been significant changes to the organization’s activities during the year, you’ll want to make sure those changes have been properly reported. Changes in activities are important to the IRS because you’ve been approved for tax-exempt status based on what you’ve told the IRS you do. If that changes, they want to know, and so should you.
501(c)(3) or 501(c)(4) organizations must report amounts for expenses, with a separate amount for grant expenses, if applicable, and revenues for each of the programs listed. Including those amounts are optional for nonprofit organizations which are tax-exempt under different sections of the Internal Revenue Code.

Things to Look Out For

  • Ensure messaging about programs is consistent with other organization documentation
  • Ensure significant changes in the activities of the organization are reported
  • If your organization is a 501(c)(3) or 501(c)(4), ensure expenses, revenues and grants made are reported for each of the listed programs

Part IV – Checklist of Required Schedules

Part IV is aptly titled “Checklist of Required Schedules”. As one might expect it asks a number of questions that determine which schedules should be filed with the 990. Make sure you’re seeing all the schedules that apply based on the answers supplied. When there is a “yes” answer in part IV, that will usually mean that a schedule should be attached with the noted sections completed. A summary of the schedules required with the associated questions answered “yes” is provided at the end of this article in Appendix B as a reference.
You’ll want to read through all these questions and make sure the answers reflect what you know about the organization. For example, if your organization is a 501(c)(3) and you know there was some lobbying work done, you’ll want to make sure question 4 is answered correctly and the related Schedule C has been completed and attached. Failure to file the proper schedules can lead to the IRS considering the return incomplete, which could subject the organization to penalties.
If your organization is a 501(c)(3), it will always be required to file a Schedule A, and all returns are required to file a Schedule O.

Things to Look Out For

  • Ensure all applicable questions have been answered
  • Ensure answers reflect your understanding of the organization and its activities
  • Ensure all schedules required to be included are included with the filing you are reviewing

Part V – Statements Regarding Other IRS Filings and Tax Compliance

This section contains information about other IRS filings and compliance. It’s included as a way for the IRS to confirm that you’re filing other forms that you need to file, including, most commonly, W-2s (by way of a question about the form W-3), 1099s (by way of a question about the form 1096) and 990-Ts. Perform a sanity check on the information in this section. For example, if you know the organization heavily relies on contractors to perform work, you’ll normally expect to see a number reported for question 1a, and if the organization has employees, you’ll expect to see the appropriate number of W-2s reported in line 2a.
For many of the questions here, a “yes” answer to one question triggers a follow-up question. In those situations, you would normally expect the follow-up question to also be answered “yes” as that indicates compliance with some requirement. If you see a “yes” followed by a “no”, that may be an indication of non-compliance with some reporting or other requirement that warrants further inquiry.

Things to Look Out For

  • Ensure the number of W-2s (from form W-3) and 1099s (from form 1096) issued appear reasonable
  • Ensure situations where “Yes” answers with a follow-up question answered “No” are well understood

Part VI – Governance, Management, and Disclosure

This area is a Q&A about the organization’s governing body (section A) and its policies and practices (sections B and C). While many of the policies discussed in this section aren’t required by the IRS, best practices would have you adopt most of them, if not all. If there are several questions in section B answered “No”, you may want to consider the possibility that the organization’s governance practices could be improved and move to do that.
A common error here is including compensated officers in your count of independent members of your governing body. If the officer isn’t actually a voting member of the governing body (usually a board of directors or board of trustees), then he/she shouldn’t be included in the count of either number in questions 1a and 1b. If he/she is both an officer and a member of the governing body and was compensated by the organization, he/she normally isn’t considered independent, so wouldn’t be included in the count of independent members.

Things to Look Out For

  • If there are a number of policies that the organization hasn’t adopted, consider a discussion with the officers about adopting them
  • Ensure officers are only included in the count of governing body members if they are both an officer and board member/trustee
  • Ensure accuracy of the count of independent governing body members.

Part VII – Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

This one is important. Section A is where you list all your officers, directors, key employees and highest compensated employees, along with their titles, estimated hours worked supporting the organization, and compensation. Section B includes information about independent contractors you use. A couple of key points here:
  • All officers and governing body members must be listed here, whether or not they are compensated. Key employees and highly compensated employees are only listed if they meet certain criteria
  • The compensation information included here is based on a calendar year, so if you’re a fiscal year filer it may not match up with information reported in Part IX (discussed later).
Reporting compensation in the 990 can be confusing. It is reported in multiple places, and what to include where isn’t obvious if you are only looking at the actual form. The IRS has a great table in the instructions that shows exactly where you need to report the various types of compensation. If you have a complex compensation and benefits structure in place it may well be worth looking at the instructions. There is a separate article focusing on reporting compensation in the 990 here.
There is less information required for independent contractors in Part VII, but if you pay any of them over $100,000 Section B will apply. Note that not all independent contractors are required to receive forms 1099-MISC (most corporations, for example), so whether a form 1099-MISC has been issued isn’t the deciding factor as to whether to include your independent contractors here.
You’ll want to review this part carefully, making sure that everyone that should be included is included, and that the other information presented about them is consistent with your understanding. Also, look out for obvious omissions. For example, if something is reported for compensation in column D (W-2/1099-MISC compensation) and your organization provides benefits to its employees, more than likely there should be something reported in column F (other compensation) for the value of the benefits.

Things to Look Out For

  • Ensure all officers, board members and trustees are included, even if they aren’t compensated
  • Ensure employees that meet the definitions of “key employee” or “highest compensated employee” are included
  • Ensure compensation is reported on a calendar year basis
  • Ensure all costs that meet the definition of “compensation”, including benefits, are included
  • Ensure compensation and hours worked appear reasonable
  • Ensure the titles reported are consistent with your understanding of the organization’s structure and its organizational documents

Part VIII – Statement of Revenue

This is where the organization reports all its revenues. It is broken down, top to bottom, into three sections:

  1. Contributions, Gifts, Grants and Other Similar Amounts
  2. Program Service Revenue
  3. Other Revenue
The first section is where you’d report things of value received (usually money) where nothing significant was returned in exchange (usually goods or services). Common examples for 501(c)(3) organizations are donations and foundation grants. A common issue seen with membership organizations is reporting amounts in the “Membership dues” line item 1b here. This line is intended to capture only dues where nothing (or very little) is received in exchanged for the dues payments, making it in actuality more of a donation. A good example is a nonprofit zoo that offers “memberships” to the general public. A member may pay $150 for their annual membership, but only get a t-shirt or something of nominal value in exchange. In that case, the portion of the membership dues received in excess of the value of the t-shirt would be reported here. Membership dues for other types of membership organizations, such as trade associations, will most often be reported in the second section, Program Service Revenue.
The second section is where you’d report income from your programs that is received in exchange for something, usually services. If the value of what you provide in services is roughly equivalent to the value of what you received, that revenue would normally be reported here. A good example is a youth sports organization, which may provide coaching, field access, etc., in exchange for a fee.
The third section captures everything else that doesn’t fit into the first or second section. It will often include income from investments, fundraising events, or inventory sales, among other things.

Part VIII is also broken down into four columns. They are, from left to right:

  1. Total Revenue
  2. Related or Exempt Function Revenue
  3. Unrelated business revenue
  4. Revenue excluded from tax under sections 512-514
It is arguably even more important that your revenues get allocated to the correct column here than it is to get them in the right section, particularly revenue associated with unrelated businesses which can be taxable and trigger the filing of a form 990-T. Here is some information to help you evaluate whether something is reported in the correct column:
  • Investment income is usually reported in the last column. Often organizations will report this as income related to their exempt function (second column), but unless the income is earned from program investments, it probably should fall in the last column.
  • Certain types of income are frequently categorized as unrelated business revenue, or are categories of revenue that at lease raise flags about whether they should be categorized as unrelated business revenue. Some common examples are:
    • Advertising income. True advertising is nearly always going to be considered unrelated business income and thus be reported in column C.
    • Sponsorship income. While not automatically considered unrelated business revenue, if the sponsorship doesn’t meet certain criteria it may be. If you see sponsorship income in your organization’s 990 you’ll want to make sure it was specifically evaluated to determine that it shouldn’t be categorized as unrelated business revenue.
You’ll also want to check at least a couple of numbers against the organization’s financial statements, which would normally be made available before or with the form 990. If you haven’t received a copy of the organization’s financial statements for the same period as the 990 filing, you’ll want to request a copy of those. Bear in mind that an organization’s financial statements may not always agree exactly what is reported in a 990 due to some differences in presentation and required exclusions in one or the other. For example, in the 990 you are precluded from reporting the value of in-kind services received in your revenues, but they may need to be included in your organization’s financial statements. If there are differences, though, you’ll want to feel comfortable that they are understood by those preparing the return and can be adequately explained. If your organization has audited financial statements, there is a reconciliation between revenue and expenses in those statements and amounts in the 990 required in Schedule D parts XI and XII.

Things to Look Out For

  • Ensure numbers reported agree to (or reconcile to) the financial statements
  • Ensure revenues are properly categorized as a contribution/grant, program service, or other source in the three sections
  • Ensure revenues are properly categorized as exempt function, unrelated business, or excluded under IRC sections 512-514 across the three columns
  • Ensure unrelated business income, if any, is properly reported
  • Ensure membership dues (or a portion of them) are reported as contributions when dues amounts exceed the value of goods or services members receive in exchange for their payments

Part IX – Statement of Functional Expenses

This is where a detailed view of the organization’s expenses is reported. It is presented in a matrix format, with expense categories by their natural classification (compensation, office expenses, travel, etc.) down the left, and their functional classification (program services, fundraising and management and general) across the top. Only 501(c)(3) and 501(c)(4) organizations are required to report the functional classification of their expenses. Other types of nonprofit organizations are only required to complete the total column, but may report expenses by functional classification optionally.
In general, you’ll want to review this section for reasonableness. For example, moving back to the youth sports example, if you are reporting expenses for coaches and referees, you wouldn’t expect those expenses to be reported in the “Management and General” column as they relate directly to your programs.
As with Revenues, you’ll also want to check some of the numbers against your financial statements to help ensure the return accurately reflects the organization’s financial information.
While reviewing Part IX is in large part straightforward, there are a couple of quirks that are helpful for you to understand:
  • Compensation reported here is on the basis of the tax year, so for fiscal year filers what is reported in line 5 may not (and probably won’t) agree to what has been reported in Part VII for your officers and directors, which is based on a calendar year.
  • If you are an accrual basis filer (vs. cash basis), the compensation amounts reported here should be based on the accrual basis, whereas amounts in Part VII will be reported on a cash basis. This will usually mean there is a difference between amounts reported on line 5 of this section and in Part VII, even for calendar year filers.
  • All officer compensation, including benefits, should be included in line 5 even though it may seem like certain type of benefits costs, such as retirement plan contributions or health benefits, would fit better in lines 8 or 9. The nature of what is reported in line 5 is the same as what is reported in Part VII, even though the period may be different (fiscal year vs. calendar year) and the accounting method (cash basis vs. accrual basis) may be different.
  • If you are reporting expenses by function, costs associated with more than one category should be allocated across the categories using a reasonable allocation methodology if the accounting reports used in the preparation of the 990 do not already reflect the allocation of those costs.
If there are any amounts reported in line 6 you’ll want to get more information about those costs as it should be fairly rare to have amounts reported in this line.

Things to Look Out For

  • Ensure numbers reported agree to (or reconcile to) the financial statements
  • If your organization is a 501(c)(3) and 501(c)(4) organization, ensure that expenses have properly reported by function
  • If reporting expenses by function, ensure the distribution of costs across the functions appears reasonable
  • If reporting expenses by function and if significant funds are raised from grants and contributions, ensure that a reasonable amount of fundraising expenses are reported, or if there aren’t significant fundraising expenses being reported, understand why not
  • For fiscal year filers, ensure compensation reported is on a fiscal year basis
  • Ensure benefits costs for officers, directors, and key employees are reported in the correct line

Part X – Balance Sheet

This is where your organization’s balance sheet information will be reported – Assets, Liabilities and Net Assets or Fund Balances. There is nothing particularly controversial here. Most of the information should come directly from the organization’s financial statements without much in the way of changes. Like the other financial information we’ve already talked about, you’ll want to check some numbers against your financial statements to make sure they agree to, or at least reconcile to, what’s reported there.
This is also a good opportunity to take a high-level look at the organization’s overall financial strength, if you have not done that through other means already. The balance sheet information reported will give you a good view of liquidity by showing how much cash and other current assets (receivables, etc.) are available to settle future liabilities. Generally a high positive balance in Net Assets or Fund Balances in line 33 is a sign of fiscal strength, particularly when the balances are unrestricted and they’re not decreasing year to year. Conversely, relatively low or decreasing balances in line 33 could be a warning sign. Of course, evaluating fiscal strength is more complicated than looking at a single section of a tax form, but if there is not another time specifically set aside for you to look into and ask questions about the organization’s overall financial strength, starting here isn’t a bad idea.

Things to Look Out For

  • Ensure numbers reported agree to (or reconcile to) the financial statements
  • Ensure any potential financial weaknesses identified are discussed with management

Part XI – Reconciliation of Net Assets

This is essentially a rollforward of the total net assets or fund balances from the end of the last year. Normally the only changes will be from the organization’s revenues and expenses. If there are other changes, particularly if they are in line 9, which outline so-called “other” changes, you’ll want to understand what these are. The end of year balance here must equal the end of year amount in Part X, line 33.

Things to Look Out For

  • Ensure ending balances reported agree to Part X, line 33
  • Ensure any unusual changes are well understood

Part XII – Financial Statements and Reporting

This section reports your accounting method (accrual basis, cash basis or other), and discloses information about and financial statement audits, compilations or reviews that your organization may have had. You’ll want to make sure those questions are answered correctly.
If you report on a cash basis, you’ll want to make sure that information in the balance sheet in Part X is consistent with that. For example, if you report on a cash basis, you will not typically see amounts in Part X for things like pledges receivable (line 3), accounts receivable (line 4), accounts payable and accrued expenses (line 17), deferred revenue (line 19) etc. Conversely, if the 990 is being prepared on an accrual basis, you should expect to see some of those types of assets and/or liabilities in Part X.
Also in this section is a question for organizations that receive awards from the federal government. If that applies to your organization, you’ll want to make sure you understand your organization’s responsibilities and confirm compliance with any applicable audit requirements.

Things to Look Out For

  • Ensure the method of accounting being reported is consistent with what has been used in the 990
  • Ensure amounts reported in the balance sheet are consistent with your method of accounting (i.e. no “Accounts Payable” when reporting on a cash basis)
  • If your organization is the recipient of a federal award, ensure that audit requirements, if any, are met

Appendix A – Table of 990 Schedules

Schedule Name Description Additional Comments
Schedule A – Public Charity Status and Public Support Organizations that file Form 990 or Form 990-EZ use this schedule to provide required information about public charity status and public support. This is required for all 501(c)(3) organizations
Schedule B – Schedule of Contributors Organizations use this schedule to provide information on contributions they reported on: Form 990-PF, Return of Private Foundation; Form 990, Return of Organization Exempt from Income Tax; or Form 990-EZ, Short Form Return of Organization Exempt from Income Tax. This is commonly attached when an organization accepts contributions. It is most commonly associated with 501(c)(3) organizations.
Schedule C – Political Campaign and Lobbying Activities Section 501(c) organizations, and Section 527 organizations use this schedule to furnish additional information on political campaign activities or lobbying activities. This commonly applies to 501(c)(6) organizations, though it can apply to others. It is less common for 501(c)(3) organizations because of their charitable nature
Schedule D – Supplemental Financial Statements Organizations that file Form 990 use this schedule to provide required reporting of donor advised funds, conservation easements, certain art and museum collections, escrow accounts and custodial arrangements, endowment funds, and supplemental financial information. This is commonly filed. Its most frequent use is to provide details about property and equipment.
Schedule E – Schools Organizations that file Form 990 or Form 990-EZ use this schedule to report information on private schools. This form specifically applies to certain nonprofit schools
Schedule F – Statement of Activities Outside the United States Organizations that file Form 990 use this schedule to provide information on their activities conducted outside the United States at any time during the tax year. This will apply if you have any significant foreign operations, include grants to foreign organizations or individuals
Schedule G – Supplemental Information Regarding Fundraising or Gaming Activities Organizations that file Form 990 use this schedule to provide information on their activities conducted outside the United States at any time during the tax year. This will apply if you have any significant fundraising activities. It most typically applies to 501(c)(3) organizations
Schedule H – Hospitals Hospital organizations use this schedule to provide information on the activities and policies of, and community benefit provided by, its hospital facilities and other non-hospital health care facilities that it operated during the tax year. This form specifically applies to certain nonprofit hospitals
Schedule I – Grants and Other Assistance to Organizations, Governments and Individuals in the U.S. Organizations that file Form 990 use this schedule to provide information on grants and other assistance made by the filing organization during the tax year to organizations, governments, and individuals in the United States. This will apply if your organization makes any significant grants.
Schedule J – Compensation Information Organizations that file Form 990 use this schedule to report compensation information for certain officers, directors, individual trustees, key employees, and highest compensated employees, and information on certain compensation practices. This will apply when organizations compensate one or more individuals with compensation over certain dollar thresholds. See this for more specific information.
Schedule K – Supplemental Information on Tax-Exempt Bonds Organizations that file Form 990 use this schedule to provide certain information on their outstanding liabilities associated with tax-exempt bond issues. This will apply only if your organization has issued tax-exempt bonds.
Schedule L – Transactions with Interested Persons Organizations that file Form 990 or Form 990-EZ use this schedule to provide information on certain financial transactions or arrangements between the organization and disqualified persons under section 4958 or other interested persons. This schedule is also used to determine whether a member of the organization’s governing body is an independent member. This usually applies if your organization has any transactions (aside from reasonable compensation arrangements) with its officers, directors, key employees or other individuals involved in the management of the organization or their families. Examples include loans, business arrangements, etc.
Schedule M – Noncash Contributions Organizations that file Form 990 use this schedule to report the types of noncash contributions they received during the year and certain information regarding such contributions. This applies when you have significant non-cash contributions, or contributions of certain specific types of noncash contributions regardless of amount.
Schedule N – Liquidation, Termination, Dissolution, or Significant Disposition of Assets Organizations that file Form 990 or Form 990-EZ use this schedule to provide information relating to going out of existence or disposing of more than 25 percent of their net assets through a contraction, sale, exchange, or other disposition. This will apply if there have been any significant disposals of portions of the organization or its assets.
Schedule O – Supplemental Information to Form 990 or 990-EZ An organization should use this schedule, rather than separate attachments, to provide the IRS with narrative information required for responses to specific questions on Form 990 or 990-EZ, and to explain the organization’s operations or responses to various questions. This will apply to all organizations for at least a couple of questions in Part VI of the 990. It is also used to provide supplemental information called for in various sections of the 990.
Schedule R – Related Organizations and Unrelated Partnerships Organizations that file Form 990 use this schedule to provide information on related organizations, on certain transactions with related organizations, and on certain unrelated partnerships through which they conduct significant activities. This may apply when organizations conduct activities through or have ownership interests in other organizations. It commonly applies when non-501(c)(3) organizations have set up 501(c)(3) organizations for charitable purposes and share common leadership and/or resources.

Appendix B – Where a “Yes” answer in Part IV Leads You

Part IV Question Number Corresponding Schedule and Section That Will Require Completion with a “Yes” Answer
1 Schedule A
2 Schedule B
3 Schedule C, Part I
4 Schedule C, Part II
5 Schedule C, Part III
6 Schedule D, Part I
7 Schedule D, Part II
8 Schedule D, Part III
9 Schedule D, Part IV
10 Schedule D, Part V
11a Schedule D, Part VI
11b Schedule D, Part VII
11c Schedule D, Part VIII
11d Schedule D, Part IX
11e Schedule D, Part X
11f Schedule D, Part X
12a Schedule D, Parts XI and XII
12b No requirement; dependency on question 12a
13 Schedule E
14a No specific requirement; informational only
14b Schedule F, Parts I and IV
15 Schedule F, Parts II and IV
16 Schedule F, Parts III and IV
17 Schedule G, Part I
18 Schedule G, Part II
19 Schedule G, Part III
20a Schedule H
20b No specific requirement; informational only
21 Schedule I, Parts I and II
22 Schedule I, Parts I and III
23 Schedule J
24a Schedule K
24b No specific requirement; informational only
24c No specific requirement; informational only
24d No specific requirement; informational only
25a Schedule L, Part I
25b Schedule L, Part I
26 Schedule L, Part II
27 Schedule L, Part III
28a Schedule L, Part IV
28b Schedule L, Part IV
28c Schedule L, Part IV
29 Schedule M
30 Schedule M
31 Schedule N, Part I
32 Schedule N, Part II
33 Schedule R, Part I
34 Schedule R, Part II, III, or IV, and Part V, line 1
35a No specific requirement; refers to 35b
35b Schedule R, Part V, line 2
36 Schedule R, Part V, line 2
37 Schedule R, Part VI
38 No specific requirement; informational only