Return of Organization Exempt From Income Tax ...; Schedule O - Supplemental Information to Form 990

2008 Schedule O (Form 990) Instructions - Draft
April 7, 2008

2008 Schedule O Instructions
Supplemental Information to Form 990
Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions
Purpose of Schedule
Schedule O (Form 990) is used by an organization that files Form 990 to provide the IRS
with narrative information required for responses to specific questions on Form 990, or to
explain the organization’s operations or responses to various questions. It allows
organizations to supplement information reported on Form 990.
Who Must File
• Any organization that is required to provide narrative information for specific questions
on Form 990.
• Any organization that wants to supplement information provided to questions on Form
990 or to explain its operations or responses to questions on Form 990.
• If an organization is not required to file Form 990, it is not required to file Schedule O
(Form 990).

Specific Instructions
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Use as many continuation sheets of Schedule O (page 2 of Schedule O) as needed.
Complete the required information on the appropriate line of Form 990 prior to using
Schedule O.
Identify clearly the specific Part and line(s) of Form 990 or Form 990 Schedule that
each response supports.
Follow the same Part and line sequence as Form 990.
Use Schedule O to provide narrative information required for the following questions
on Form 990:
- Part III, Statement of Program Service Accomplishments (Page 2 of Form 990)
√ “Yes” response to line 2,
√ “Yes response to line 3;
√ Other program services in line 4d
- Part V, Statements Regarding Other IRS Filings and Tax Compliance (Page 5
of Form 990)
√ “No” response to line 3b
- Part VI, Governance, Management, and Disclosure (Page 6 of Form 990)
√ Section A:
o “Yes” responses to lines 2-7.
o “No” responses to lines 8 or 9b.
o Description of process for review in line 10.
o “Yes” response to line 11.
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Section B:
o “Yes” response to line 12c.
o Description of process for determining compensation in lines
15a and 15b.
Section C:

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2008 Schedule O (Form 990) Instructions - Draft
April 7, 2008
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o Description for making documents public in line 19.
If the organization checked the Amended Return box in Item B, in the Heading on
page 1 of Form 990, use Schedule O to list each Part or Schedule, and line item, of
the Form 990 that was amended..
Use Schedule O to provide narrative explanations and descriptions to specific
questions from the Form 990. The narrative provided should relate to the answer in
the form.
If the organization answered “Yes” to Form 990, Item H(a) but “No” to Item H(b), in the
Heading on page 1, it should use a separate attachment to list the name, address,
and EIN of each affiliated organization included in the group return. DO NOT USE
Schedule O. See General Instructions for Group Returns on Form 990.

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