Form 990 Schedule B: who files, which contributors to list, and what's public

“For all other organizations that file Form 990 or 990-EZ, the names and addresses of contributors aren’t required to be made available for public inspection.” IRS, Instructions for Schedule B (Form 990)

Who has to file Form 990 Schedule B?

Every organization that files Form 990, 990-EZ or 990-PF has to complete and attach Schedule B unless it certifies that it doesn't meet the Schedule B filing requirements, according to the Instructions for Schedule B (Form 990) (Rev. December 2024). The certification is made in one place on each return:

• Form 990: answering "No" on Part IV, line 2
• Form 990-EZ: checking the box on line H
• Form 990-PF: checking the box on Part I, line 2

Schedule B reports the contributions the organization included on Form 990, Part VIII, line 1, Form 990-EZ, line 1, or Form 990-PF, Part I, line 1. Contributions are gifts, grants, bequests and devises of money or property, whether or not for charitable purposes, so political contributions to a section 527 organization count. Fees for services don't.

A contributor is any person, including individuals, fiduciaries, partnerships, corporations, trusts and other exempt organizations. Section 509(a)(2), 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) organizations also report governmental units as contributors. Schedule B uses the same accounting method checked on Form 990, Part XII, line 1, so an accrual-basis filer counts pledges it booked as contributions.

How do the General Rule and the Special Rules differ on Schedule B?

The General Rule on Schedule B lists every contributor who gave $5,000 or more during the year, and the Special Rules change that threshold for two groups of filers. The organization checks the rule that applies on page 1 of Schedule B. Only a section 501(c)(7), (8) or (10) organization can check both the General Rule and a Special Rule.

The 33 1/3% Special Rule applies only to organizations that meet the 33 1/3% support test, not just the 10% facts and circumstances test. The organization has to show the test on Schedule A, Part II for the current or prior year, or be a section 170(b)(1)(A)(vi) organization in its first 5 years. When adding up a contributor's total, the organization includes separate gifts of $1,000 or more and can disregard gifts under $1,000.

Where does each contribution go on Schedule B?

Each kind of contribution has a specific place on Schedule B, set by the Specific Instructions for Parts I to III. Part I lists each contributor with a number, name and address, total contributions and the type of gift, and Part II describes any noncash property listed in Part I.

Part II reports fair market value for property with a readily determinable value, such as listed securities, and an appraised or estimated value otherwise. The date received is the date the donor fully gave up use and enjoyment of the property. A donor is listed as "anonymous" only if the organization doesn't know who they are. Noncash gifts also flow to Schedule M when Form 990, Part IV, line 29 or 30 is answered "Yes".

What does a Schedule B contributor test look like?

For example, a section 501(c)(3) public charity meets the 33 1/3% support test and reports $640,000 on Form 990, Part VIII, line 1h. Under the Special Rule it lists only contributors above the greater of $5,000 or 2% of $640,000, which is $12,800. The table compares that result with the General Rule.

Donor 2 shows why the Special Rule matters: $12,000 is well above $5,000 but below the $12,800 threshold, so the charity can leave Donor 2 off. Donor 4 gave $6,000 in total, but the $900 and $600 gifts are under $1,000 and can be disregarded, which leaves $4,500 below the General Rule threshold. Because the charity uses the Special Rule, it checks Schedule A, Part II, line 13, 16a or 16b to support the 33 1/3% claim, and Form 990, Part IV, line 2 is "Yes" because two contributors are still listed.

Are Schedule B contributor names public?

Schedule B contributor names and addresses are not public for most Form 990 and 990-EZ filers. The Instructions for Schedule B say Schedule B is fully open to public inspection only for an organization that files Form 990-PF and for a section 527 political organization. For every other filer, the amounts, noncash descriptions and other information are public unless they clearly identify the contributor.

Reporting names to the IRS follows a different rule. After T.D. 9898, only section 501(c)(3) organizations (including section 4947(a)(1) nonexempt charitable trusts and nonexempt private foundations) and section 527 organizations enter contributor names and addresses in Part I, column (b). Other exempt organizations enter "N/A" but must still collect and keep the names and addresses and give them to the IRS on request.

Contributor social security numbers never belong on Schedule B, since it may be made public. When an organization files a copy of Form 990 with a state, it leaves Schedule B out unless that state specifically requires a schedule of contributors.

What do reviewers check on Form 990 Schedule B?

A reviewer checking Schedule B confirms that the right rule was used, that each listed contributor meets it, and that the public copy protects donor identities. The donor database and the Form 990, Part VIII, line 1 detail are the first documents to pull, because every Part I total has to come from contributions reported there. The six checks below come from the Instructions for Schedule B.

The reviewer also checks the accounting method. Schedule B follows the method on Form 990, Part XII, line 1, so an accrual-basis organization that booked a large pledge counts that pledge toward the contributor's total in the year it was reported. For payroll giving, Part I shows the employer and the total unless the organization knows a particular employee gave enough to be listed separately.