Schedule B (Form 9 Schedule of Contributors

Schedule B

OMB No. 1545-0047

Schedule of Contributors

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

2020

▶ 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 (entering
“N/A” in column (b) instead of the contributor name and address), 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) (2020)

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Schedule B (Form 990, 990-EZ, or 990-PF) (2020)

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) (2020)

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Schedule B (Form 990, 990-EZ, or 990-PF) (2020)

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) (2020)

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Schedule B (Form 990, 990-EZ, or 990-PF) (2020)

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) (2020)

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Schedule B (Form 990, 990-EZ, or 990-PF) (2020)

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.

Reminders
Certain tax-exempt organizations are no
longer required to report the names and
addresses of their contributors on Schedule B
(Form 990 or 990-EZ). However, these
organizations must continue to keep this
information in their books and records.
Organizations described in section 501(c)(3)
and section 527 are still required to report the
names and addresses of their contributors on
Schedule B. See Regulations section
1.6033-2 (T.D. 9898), 2020-25 I.R.B. 935, and
General Rule, later.

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 990PF, 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, 990EZ, 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.
Certain organizations not required to
report contributor names and addresses.
Certain organizations are no longer required
to report the names and addresses of their
contributors on Schedule B. Such
organizations are those other than:
• Section 501(c)(3) organizations (including
section 4947(a)(1) nonexempt charitable trusts
and nonexempt private foundations described
in section 6033(d)), or
• Section 527 political organizations.
Organizations not required to report the
names and addresses should enter “N/A” in
Part I, column (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 the tax year. Thus, a contributor who

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Schedule B (Form 990, 990-EZ, or 990-PF) (2020)

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

!
▲

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. 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.