Nonprofit Accounting Basics

Form 990 Schedules

The following list notes the schedules that are part of the Form 990. Each schedule is completed only if the organization meets the requirements for filing the particular schedule. For Form 990, Part IV is completed to make the determination of whether it is necessary to complete a particular schedule. For Form 990EZ, particular lines within the form will reference a schedule if completion is necessary. The notation included with each schedule will help in determining if the schedule may be needed for the form being prepared.

Schedule A (Forms 990 and 990EZ)Public Charity Status and Public Support
Schedule B (Forms 990, 990 EZ, and 990PF)Schedule of Contributors
Schedule C (Forms 990 and 990EZ)Political Campaign and Lobbying Activities
Schedule D (Form 990)Supplemental Financial Statements
Schedule E (Forms 990 and 990EZ)Schools
Schedule F (Form 990)Statement of Activities Outside the United States
Schedule G (Forms 990 or 990EZ)Supplemental Information Regarding Fundraising or Gaming Activities
Schedule H (Form 990)Hospitals
Schedule I (Form 990)Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S.
Schedule J (Form 990)Compensation Information
Schedule K (Form 990)Supplemental Information on Tax Exempt Bonds
Schedule L (Forms 990 and 990EZ)Transactions with Interested Persons
Schedule M (Form 990)Noncash Contributions
Schedule N (Forms 990 and 990EZ)Liquidation, Termination, Dissolution, or Significant Disposition of Assets
Schedule O (Forms 990 and 990EZ)Supplemental Information to Form 990 or 990EZ
Schedule R (Form 990)Related Organizations and Unrelated Partnerships