Schedule B (Form 990) (2023)
Page 6
gave a total of $11,000 wouldn’t be reported
in Parts I and II for this section 501(c)(3)
organization. Even though the $11,000
contribution to the organization was greater
than $5,000, it didn’t exceed $14,000.
Section 501(c)(7), (8), or (10) organizations.
For contributions to these social and
recreational clubs, fraternal beneficiary and
domestic fraternal societies, orders, or
associations that weren’t for an exclusively
religious, charitable, etc., purpose, list in Part I
contributions from each contributor who
contributed $5,000 or more during the tax
year, as described under General Rule, earlier.
For contributions to a section 501(c)(7), (8),
or (10) organization received for use
exclusively for religious, charitable, scientific,
literary, or educational purposes, or for the
prevention of cruelty to children or animals
(section 170(c)(4), 2055(a)(3), or 2522(a)(3)), list
in Part I contributions from each contributor
whose aggregate contributions for an
exclusively religious, charitable, etc., purpose
were more than $1,000 during the tax year. To
determine the more-than-$1,000 amount,
total all of a contributor’s gifts for the tax year
(regardless of amount). For a noncash
contribution, complete Part II.
All section 501(c)(7), (8), or (10)
organizations that listed an exclusively
religious, charitable, etc., contribution in Part I
or II must also complete Part III to provide
further information on such contributions of
more than $1,000 during the tax year and
show the total amount received from such
contributions that were for $1,000 or less
during the tax year.
All section 501(c)(7), (8), or (10)
organizations listing contributions under this
special rule should enter “N/A” in Part I,
column (b), and should not enter the name
and address of any contributor.
However, if a section 501(c)(7), (8), or (10)
organization didn’t receive total contributions
of more than $1,000 from a single contributor
during the tax year for exclusively religious,
charitable, etc., purposes and consequently
wasn’t required to complete Parts I through III
with respect to these contributions, it need
only check the third Special Rules box on the
front of Schedule B and enter, in the space
provided, the total contributions it received
during the tax year for an exclusively religious,
charitable, etc., purpose.
Specific Instructions
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!
CAUTION
Don’t attach substitutes for
Schedule B or attachments to
Schedule B with information on
contributors. Parts I, II, and III of
Schedule B may be duplicated as needed to
provide adequate space for listing all
contributors. Number each page of each part
(for example, Page 2 of 5, Part II).
Part I. In column (a), identify the first
contributor listed as No. 1 and the second
contributor as No. 2, etc. Number
consecutively. In column (b), section 501(c)(3)
organizations (including section 4947(a)(1)
nonexempt charitable trusts and section
501(c)(3) nonexempt private foundations) and
section 527 organizations enter the
contributor’s name, address, and ZIP code.
Identify a donor as “anonymous” only if the
organization doesn’t know the donor’s
identity. Other organizations would enter
“N/A” in place of each contributor’s name,
address, and ZIP code. In column (c), enter
the amount of total contributions for the tax
year for the contributor listed.
In column (d), check the type of
contribution. Check all that apply for the
contributor listed. If a cash contribution came
directly from a contributor (other than through
payroll deduction), check the “Person” box. A
cash contribution includes contributions paid
by cash, credit card, check, money order,
electronic fund or wire transfer, and other
charges against funds on deposit at a
financial institution.
If an employee’s cash contribution was
forwarded by an employer (indirect
contribution), check the “Payroll” box. If an
employer withholds contributions from
employees’ pay and periodically gives them to
the organization, report only the employer’s
name and address or “N/A,” as applicable,
and the total amount given unless you know
that a particular employee gave enough to be
listed separately.
Check the “Noncash” box in column (d) for
any contribution of property other than cash
during the tax year, and complete Part II of
this schedule. For example, if an organization
that uses the accrual method of accounting
reports a pledge of noncash property on Form
990, Part VIII, line 1g, it must check the
“Noncash” box and complete Part II even if
the organization didn’t receive the property
during the tax year.
For a section 527 organization that files a
Form 8871, Political Organization Notice of
Section 527 Status, the names and addresses
of contributors that aren’t reported on Form
8872, Political Organization Report of
Contributions and Expenditures, don’t need to
be reported in Part I if the organization paid
the amount specified by section 527(j)(1). In
this case, enter “Pd. 527(j)(1)” in column (b)
instead of a name, address, and ZIP code;
but you must enter the amount of
contributions in column (c).
Part II. In column (a), show the number that
corresponds to the contributor’s number in
Part I. In column (b), describe the noncash
contribution received by the organization
during the tax year, regardless of the value of
that noncash contribution. Note the public
inspection rules discussed earlier.
In columns (c) and (d), report property with
readily determinable market value (for
example, market quotations for securities) by
listing its fair market value (FMV). If the
organization immediately sells securities
contributed to the organization (including
through a broker or agent), the contribution
must still be reported as a gift of property
(rather than cash) in the amount of the net
proceeds plus the broker’s fees and
expenses. See the instructions for Form 990,
Part VIII, line 1g, which provide an example to
illustrate this point. If the property isn’t
immediately sold, measure market value of
marketable securities registered and listed on
a recognized securities exchange by the
average of the highest and lowest quoted
selling prices (or the average between the
bona fide bid and asked prices) on the
contribution date. See Regulations section
20.2031-2 to determine the value of
contributed stocks and bonds. When FMV
can’t be readily determined, use an appraised
or estimated value. To determine the amount
of a noncash contribution subject to an
outstanding debt, subtract the debt from the
property’s FMV. Enter the date the property
was received by the organization, but only if
the donor has fully given up use and
enjoyment of the property at that time.
The organization must report the value of
any qualified conservation contributions
and contributions of conservation
easements listed in Part II consistently with
how it reports revenue from such
contributions in its books, records, and
financial statements and in Form 990, Part
VIII, Statement of Revenue.
For more information on noncash
contributions, see the instructions for
Schedule M (Form 990), Noncash
Contributions.
If the organization received a partially
completed Form 8283, Noncash Charitable
Contributions, from a donor, complete it and
return it so the donor can get a charitable
contribution deduction. Keep a copy for your
records.
Original (first) and successor donee
(recipient) organizations must file Form 8282,
Donee Information Return, if they sell,
exchange, consume, or otherwise dispose of
(with or without consideration) charitable
deduction property (property other than
money or certain publicly traded securities)
within 3 years after the date the original donee
received the property.
Part III. Section 501(c)(7), (8), or (10)
organizations that received contributions for
use exclusively for religious, charitable, etc.,
purposes during the tax year must complete
Parts I through III for each person whose gifts
totaled more than $1,000 during the tax year.
Show also, in the heading of Part III, the total
of gifts to these organizations that were
$1,000 or less for the tax year and were for
exclusively religious, charitable, etc.,
purposes. Complete this information only on
the first Part III page if you use duplicate
copies of Part III.
If an amount is set aside for an exclusively
religious, charitable, etc., purpose, show in
column (d) how the amount is held (for
example, whether it is commingled with
amounts held for other purposes). If the
organization transferred the gift to another
organization, show the name and address of
the transferee organization in column (e) and
explain the relationship between the two
organizations.