Schedule B (Form 9 Schedule of Contributors

Schedule B

OMB No. 1545-0047

Schedule of Contributors

(Form 990, 990-EZ,
or 990-PF)

2019

▶ Attach

Department of the Treasury
Internal Revenue Service

▶ Go

to Form 990, Form 990-EZ, or Form 990-PF.
to www.irs.gov/Form990 for the latest information.

Employer identification number

Name of the organization

Organization type (check one):
Filers of:
Form 990 or 990-EZ

Section:
501(c)(

) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation
527 political organization
Form 990-PF

501(c)(3) exempt private foundation
4947(a)(1) nonexempt charitable trust treated as a private foundation
501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See
instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000
or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a
contributor’s total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the
regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line
13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1)
$5,000; or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one
contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific,
literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one
contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such
contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received
during the year for an exclusively religious, charitable, etc., purpose. Don’t complete any of the parts unless the
General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions
totaling $5,000 or more during the year . . . . . . . . . . . . . . . . . . ▶ $
Caution: An organization that isn’t covered by the General Rule and/or the Special Rules doesn’t file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its
Form 990-PF, Part I, line 2, to certify that it doesn’t meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613X

Schedule B (Form 990, 990-EZ, or 990-PF) (2019)

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Schedule B (Form 990, 990-EZ, or 990-PF) (2019)

Employer identification number

Name of organization

Part I
(a)
No.

Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(b)
Name, address, and ZIP + 4

(c)
Total contributions

(d)
Type of contribution
Person
Payroll
Noncash

$

(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4

(c)
Total contributions

(d)
Type of contribution
Person
Payroll
Noncash

$

(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4

(c)
Total contributions

(d)
Type of contribution
Person
Payroll
Noncash

$

(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4

(c)
Total contributions

(d)
Type of contribution
Person
Payroll
Noncash

$

(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4

(c)
Total contributions

(d)
Type of contribution
Person
Payroll
Noncash

$

(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4

(c)
Total contributions

$

(d)
Type of contribution
Person
Payroll
Noncash
(Complete Part II for
noncash contributions.)

Schedule B (Form 990, 990-EZ, or 990-PF) (2019)

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Schedule B (Form 990, 990-EZ, or 990-PF) (2019)

Employer identification number

Name of organization

Part II
(a) No.
from
Part I

Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(c)
FMV (or estimate)

(b)
Description of noncash property given

(See instructions.)

(d)
Date received

$
(a) No.
from
Part I

(c)
FMV (or estimate)

(b)
Description of noncash property given

(See instructions.)

(d)
Date received

$
(a) No.
from
Part I

(c)
FMV (or estimate)

(b)
Description of noncash property given

(See instructions.)

(d)
Date received

$
(a) No.
from
Part I

(c)
FMV (or estimate)

(b)
Description of noncash property given

(See instructions.)

(d)
Date received

$
(a) No.
from
Part I

(c)
FMV (or estimate)

(b)
Description of noncash property given

(See instructions.)

(d)
Date received

$
(a) No.
from
Part I

(c)
FMV (or estimate)

(b)
Description of noncash property given

(See instructions.)

(d)
Date received

$
Schedule B (Form 990, 990-EZ, or 990-PF) (2019)

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Schedule B (Form 990, 990-EZ, or 990-PF) (2019)

Employer identification number

Name of organization

Part III

(a) No.
from
Part I

Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or
(10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and
the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) ▶ $
Use duplicate copies of Part III if additional space is needed.
(b) Purpose of gift

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee’s name, address, and ZIP + 4

(a) No.
from
Part I

(b) Purpose of gift

Relationship of transferor to transferee

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee’s name, address, and ZIP + 4

(a) No.
from
Part I

(b) Purpose of gift

Relationship of transferor to transferee

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee’s name, address, and ZIP + 4

(a) No.
from
Part I

(b) Purpose of gift

Relationship of transferor to transferee

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee’s name, address, and ZIP + 4

Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2019)

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Schedule B (Form 990, 990-EZ, or 990-PF) (2019)

General Instructions

Public Inspection

Section references are to the Internal
Revenue Code unless otherwise noted.
Future developments. For the latest
information about developments related to
Schedule B (Form 990, 990-EZ, or 990-PF),
such as legislation enacted after the
schedule and its instructions were
published, go to www.irs.gov/Form990.

Note: Don’t include social security
numbers of contributors as this information
may be made public.
• Schedule B is open to public inspection
for an organization that files Form 990-PF.
• Schedule B is open to public inspection
for a section 527 political organization that
files Form 990 or 990-EZ.
• For all other organizations that file Form
990 or 990-EZ, the names and addresses
of contributors aren’t required to be made
available for public inspection. All other
information, including the amount of
contributions, the description of noncash
contributions, and any other information,
is required to be made available for public
inspection unless it clearly identifies the
contributor.
If an organization files a copy of Form
990 or 990-EZ, and attachments, with any
state, it shouldn’t include its Schedule B
(Form 990, 990-EZ, or 990-PF) in the
attachments for the state, unless a
schedule of contributors is specifically
required by the state. States that don’t
require the information might inadvertently
make the schedule available for public
inspection along with the rest of the Form
990 or 990-EZ.
See the instructions for Form 990,
990-EZ, or 990-PF for information on
telephone assistance and the public
inspection rules for these forms and their
attachments.

Note: Terms in bold are defined in the
Glossary of the Instructions for Form 990.

Purpose of Schedule
Schedule B (Form 990, 990-EZ, or
990-PF) is used to provide information on
contributions the organization reported on:
• Form 990, Return of Organization Exempt
From Income Tax, Part VIII, Statement of
Revenue, line 1;
• Form 990-EZ, Short Form Return of
Organization Exempt From Income Tax,
Part I, line 1; or
• Form 990-PF, Return of Private
Foundation, Part I, line 1.

Who Must File
Every organization must complete and
attach Schedule B to its Form 990, 990-EZ,
or 990-PF, unless it certifies that it doesn’t
meet the filing requirements of this
schedule by:
• Answering “No” on Form 990, Part IV,
Checklist of Required Schedules, line 2; or
• Checking the box on:
• Form 990-EZ, line H; or
• Form 990-PF, Part I, Analysis of
Revenue and Expenses, line 2.
See the separate instructions for these
lines on those forms.
If an organization isn’t required to file
Form 990, 990-EZ, or 990-PF but chooses
to do so, it must file a complete return and
provide all of the information requested,
including the required schedules.

Accounting Method
When completing Schedule B (Form 990,
990-EZ, or 990-PF), the organization must
use the same accounting method it
checked on Form 990, Part XII, Financial
Statements and Reporting, line 1; Form
990-EZ, line G; or Form 990-PF, line J.

Contributions To Be
Included on Part I
A contributor (person) includes individuals,
fiduciaries, partnerships, corporations,
associations, trusts, and exempt
organizations. In addition, section 509(a)(2),
170(b)(1)(A)(iv), and 170(b)(1)(A)(vi)
organizations must also report
governmental units as contributors.

Contributions
Contributions reportable on Schedule B
(Form 990, 990-EZ, or 990-PF) are
contributions, grants, bequests, devises,
and gifts of money or property, whether or
not for charitable purposes. For example,
political contributions to section 527
political organizations are included.
Contributions don’t include fees for the
performance of services. See the
instructions for Form 990, Part VIII, line 1,
for more detailed information on
contributions.

General Rule
Unless the organization is covered by one
of the Special Rules, later, it must report in
Part I contributions from all persons who
contribute $5,000 or more (in money or
other property) during the tax year. As
described below, certain organizations
report only total contribution amounts.
Contributions may be made directly or
indirectly and may take the form of money,
securities, or any other type of property.

Include all separate and independent
gifts that are $1,000 or more to determine a
contributor’s total contribution. Gifts that
are less than $1,000 may be disregarded.
Include each contribution reported on Form
990, Part VIII, line 1. For example, if an
organization that uses the accrual method
of accounting reports a pledge of noncash
property in Part VIII, line 1, it must include
the value of that contribution in calculating
whether the contributor meets the General
Rule (or one of the Special Rules, if
applicable), even if the organization didn’t
receive the property during the tax year.
Note: Under regulations proposed by the
Treasury Department and the IRS, certain
organizations would not have to report the
names and addresses of their contributors
on Schedule B. These organizations must
continue to:
• Collect the names and addresses of their
contributors,
• Keep this information in their records and
books, and
• Make the information available to the IRS
upon request.
Section 501(c)(3) organizations (including
section 4947(a)(1) nonexempt charitable
trusts and nonexempt private foundations
described in section 6033(d)), and section
527 political organizations must report the
names and addresses of their contributors
in Part I, column (b), on Schedule B.

Special Rules
Section 501(c)(3) organizations that file
Form 990 or 990-EZ. For an organization
described in section 501(c)(3) that meets the
331/3% support test of the regulations under
sections 509(a)(1) and 170(b)(1)(A)(vi), and
not just the 10% support test (whether or
not the organization is otherwise described
in section 170(b)(1)(A)), list in Part I only
those contributors whose contribution of
$5,000 or more during the tax year is greater
than 2% of the amount reported on Form
990, Part VIII, line 1h(A); or Form 990-EZ,
line 1. An organization that claims the benefit
of this special rule must either (1) establish
on Schedule A (Form 990 or 990-EZ), Part II,
that it met the 331/3% support test for the
current year or prior year; or (2) check the
box on Schedule A (Form 990 or 990-EZ),
Part I, line 7 or 8, and the box on Schedule
A, Part II, line 13, as a section 170(b)(1)(A)(vi)
organization in its first 5 years.
Example. A section 501(c)(3)
organization, of the type described above,
reported $700,000 in total contributions,
gifts, grants, and similar amounts received
on Form 990, Part VIII, line 1h. The
organization is only required to list in Parts
I and II of its Schedule B each person who
contributed more than the greater of
$5,000 or 2% of $700,000 ($14,000) during

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Schedule B (Form 990, 990-EZ, or 990-PF) (2019)

the tax year. Thus, a contributor who 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.
Under the proposed regulations, all
section 501(c)(7), (8), or (10) organizations
listing contributions under this special rule
would enter “N/A” in Part I, column (b), and
would 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

!
▲

Don’t attach substitutes for
Schedule B or attachments to
Schedule B with information on
CAUTION 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. Under the proposed
regulations, 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.