Table of Contents
Note.
Terms in bold are defined in the Glossary of the Instructions for Form 990.
Schedule G (Form 990 or 990-EZ) is used by an organization that files Form 990 or Form 990-EZ to report professional fundraising services, fundraising events, and gaming.
Any organization that answered “Yes” to Form 990, Part IV, Checklist of Required Schedules, lines 17, 18, or 19, or meets the criteria for Form 990-EZ filers described below, must complete the appropriate parts of Schedule G (Form 990 or 990-EZ) and attach it to Form 990 or Form 990-EZ, as applicable.
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Part I. Complete Part I if the organization answered “Yes” to Form 990, Part IV, line 17, and reported more than $15,000 on Form 990, Part IX, Statement of Functional Expenses, line 11(e).
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Part II. Complete Part II if the organization answered “Yes” to Form 990, Part IV, line 18, and reported a total of more than $15,000 on Form 990, Part VIII, Statement of Revenue, lines 1c and 8a in the aggregate.
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Part III. Complete Part III if the organization answered “Yes” to Form 990, Part IV, line 19, and reported more than $15,000 on Form 990, Part VIII, line 9a.
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Form 990-EZ. Any organization that reported more than $15,000 from fundraising events and gaming on Form 990-EZ, line 6a, must also complete and attach Schedule G (Form 990 or 990-EZ), Part II or Part III (as applicable) to Form 990-EZ. Schedule G (Form 990 or 990-EZ), Part I, is not required to be completed by Form 990-EZ filers.
If an organization is not required to file Form 990 or Form 990-EZ, but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules.
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