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ARTICLE · 30 JULY 2015

Got Feedback? IRS Seeks Comments On Form 990 Schedules

Fox Rothschild LLP
Fox Rothschild LLP
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The IRS is seeking comments on Schedule A and Schedule B to the Form 990.

United StatesCorporate/Commercial Law
Jacqueline Motyl
Jacqueline Motyl
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The IRS is seeking comments on Schedule A and Schedule B to the Form 990.

As you may know, Schedule A to the Form 990 requires Code Section 501(c)(3) organizations and Code Section 4947(a)(1) nonexempt charitable trusts to disclose contribution information to help determine whether the organization/trust satisfies the public support test and can therefore be classified as a public charity.  For more information on the public support test, click here.

Schedule B to the Form 990 requires exempt organizations to disclose their contributors.  Depending on the type of exempt organization filing the Schedule B to the Form 990, information disclosed on this schedule may be open to public inspection.

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