990 Schedule G Instructions for Schedule G (Form 990)

2021

Instructions for Schedule G
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding Fundraising or Gaming Activities
Section references are to the Internal Revenue
Code unless otherwise noted.

of gross income from gaming on Form
990-EZ, Part I, line 6a.

Future developments. For the latest
information about developments related to
Schedule G (Form 990) and its
instructions, such as legislation enacted
after they were published, go to IRS.gov/
Form990.

If an organization isn't required to file
Form 990 or Form 990-EZ but chooses to
do so, it must file a complete return and
provide all of the information requested,
including the required schedules.

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

Purpose of Schedule

Schedule G (Form 990) is used by an
organization that files Form 990 or Form
990-EZ to report professional
fundraising services, fundraising
events, and gaming.

Who Must File

An organization that answered “Yes” on
Form 990, Part IV, Checklist of Required
Schedules, line 17, 18, or 19, or meets the
criteria for Form 990-EZ filers described
below, must complete the appropriate
parts of Schedule G (Form 990) and
attach Schedule G to Form 990 or Form
990-EZ, as applicable.
• Complete Part I if the organization
answered “Yes” on Form 990, Part IV,
line 17, because the organization reported
a total of more than $15,000 of expenses
for professional fundraising services
on Form 990, Part IX, Statement of
Functional Expenses, lines 6 and 11e.
Form 990-EZ filers aren’t required to
complete Part I.
• Complete Part II if the organization (1)
answered “Yes” on Form 990, Part IV,
line 18, because the organization reported
a total of more than $15,000 of fundraising
event gross income and contributions on
Form 990, Part VIII, Statement of
Revenue, lines 1c and 8a; or (2) reported
more than $15,000 of fundraising event
contributions and gross income on Form
990-EZ, Part I, lines 1 and 6b.
• Complete Part III if the organization (1)
answered “Yes” on Form 990, Part IV,
line 19, because the organization reported
more than $15,000 of gross income from
gaming activities on Form 990, Part VIII,
line 9a; or (2) reported more than $15,000

Apr 26, 2021

Specific Instructions
Part I. Fundraising
Activities

Complete this part if the organization
reported a total of more than $15,000 of
expenses for professional fundraising
services on Form 990, Part IX, lines 6 and
11e. Form 990-EZ filers aren’t required to
complete Part I.
Line 1. Check the box in front of each
method of fundraising used by the
organization to raise funds during the tax
year.
Line 2a. Check “Yes” if at any time during
the tax year the organization had a written
or oral agreement with another person or
entity in connection with professional
fundraising services. Do not include an
officer, director, trustee, or employee
who conducts professional fundraising
services solely in his or her capacity as an
officer, director, trustee, or employee of
the organization.
The organization must report all
agreements for professional fundraising
services regardless of the form of
agreement (written or oral). For example,
an organization that had a written contract
with a business to supply printing and
mailing services would report that
agreement here if the business also
provided to the organization professional
fundraising services such as strategy on
mailing.
Line 2b. If “Yes” is checked on line 2a, list
in column (i) the 10 highest paid
individuals or entities who were each to be
compensated at least $5,000 by the
organization for professional
fundraising services provided during the
tax year, and the business address of
each individual or entity.
Column (ii). Enter the type(s) of
fundraising activities for which the
Cat. No. 20376H

professional fundraiser performed
services.
Report the fundraising activities
consistently with terms used by the
organization in the management of its
fundraising program. For example, if an
organization contracts with a single
fundraiser to advise on and coordinate all
of its direct mail fundraising, it might enter
“consults on direct mail program.” If a
consultant were hired to perform data
analysis for all aspects of an
organization's public solicitation, it might
enter “provides database consulting for
direct mail, telephone, Internet, and
email.”
Column (iii). For this purpose,
custody or control means possession of
the funds or the authority to deposit, direct
the use of, or use the funds. Describe the
custody or control arrangement in Part IV.
Column (iv). Enter the gross receipts
connected to the services provided by the
fundraiser listed in column (i) and received
by the organization, or by the fundraiser
on the organization's behalf, during the
tax year.
A professional fundraiser can deliver
services during the tax year and be
properly reported on line 2b but have no
gross receipts to report in column (iv). For
example, an organization may retain a
fundraiser to conduct a feasibility study for
a capital campaign. The campaign, if there
were to be one, could be conducted in,
and produce receipts in, subsequent tax
years. Likewise, a fundraiser might be
hired to plan and produce programming
for a media campaign. Fees would be
properly reported in the tax year, but there
might be no receipts to report until
subsequent years when the programming
actually airs. In each case, the
organization can properly report a “-0-” in
column (iv).
Column (v). Enter the dollar amounts
in fees paid to or fees withheld by the
fundraiser for its professional
fundraising services.
If the agreement provides for the
payment of fees and also for the payment
of fundraising expenses, such as printing,
paper, envelopes, postage, mailing list
rental, and equipment rental, the
organization must report such amounts
paid during the year in Part IV and

describe how the agreement distinguishes
payments for professional fundraising
services from expense payments or
reimbursements. Also describe in Part IV
whether the organization entered into any
arrangements with fundraisers under
which the organization made payments
exclusively for such expenses but not for
professional fundraising services. If the
agreement doesn't distinguish between
fees for professional fundraising services
and payment of fundraising expenses,
then the organization must report in
column (v) the gross amount paid to (or
withheld by) the fundraiser.
Column (vi). Subtract column (v) from
column (iv).
Line 3. List all states in which the
organization is registered or licensed to
solicit contributions, or has been notified
that it is exempt from such registration or
licensing.

Part II. Fundraising Events

Complete this part if the sum of the
amounts reported on Form 990, Part VIII,
lines 1c and 8a, exceeds $15,000, or if the
sum of the amounts reported on Form
990-EZ, line 6b and the line 6b
parenthetical exceeds $15,000. List only
fundraising events with gross receipts
greater than $5,000 that the organization
conducted at any time during the tax
year.
List the two largest fundraising events
with gross receipts greater than $5,000
each in columns (a) and (b). In column (c),
enter the total number of other events with
gross receipts greater than $5,000 each
and report revenue and expenses from
these events in the aggregate. If no events
other than those listed in columns (a) and
(b) exceeded the $5,000 threshold, enter
“None.”
Report revenue and expenses
attributable to gaming in Part III, rather
than in Part II.

Revenue
Line 1. Enter the total amount the
organization received from the two largest
fundraising events with gross receipts
greater than $5,000 each in columns (a)
and (b) during the tax year without
subtracting any costs, expenses, or
contributions received in connection with
the fundraising event. Enter in column
(c) the total amount the organization
received from all other events with gross
receipts greater than $5,000 during the tax
year without subtracting any costs,
expenses, or contributions received in
connection with the events. Enter the sum
of columns (a), (b), and (c) in column (d).
Line 2. Enter the total amount of
contributions, gifts, and similar amounts
(including the total value of noncash

contributions) received by the
organization for fundraising events in
columns (a) and (b) during the tax year.
Enter in column (c) the total amount of
contributions, gifts, and similar amounts
received by the organization from all other
fundraising events with gross receipts
greater than $5,000 during the tax year.
Enter the sum of columns (a), (b), and (c)
in column (d).
Line 3. Enter the gross income (gross
receipts less contributions) from events
listed without reduction for catering,
entertainment, cost of goods sold,
compensation, fees, or other expenses.
Enter the total of columns (a), (b), and (c)
in column (d).

Include in column (c) all other types of
gaming not included in column (a) or (b).
Complete Part III for each type of
gaming conducted.

Revenue
Line 1. Enter the gross revenue (gross
receipts less contributions) for each type
of gaming conducted without reduction
for cash or noncash prizes, cost of goods
sold, compensation, fees, or other
expenses. Enter the total of columns (a)
through (c) in column (d).

Direct Expenses

Enter the expense amount in the
appropriate column (a) through (c) for
each type of gaming conducted. Enter the
total of columns (a) through (c) in column
(d).

Direct Expenses

Enter the expense amount in the
appropriate column (a) through (c) for
events with gross receipts greater than
$5,000 each. Enter the total of columns
(a), (b), and (c) in column (d).
Line 4. Enter the total amount paid out as
cash prizes.
Line 5. Enter the fair market value of the
noncash prizes paid or given out for each
fundraising event.
Line 6. Enter the expenses paid or
incurred for the rent or lease of property or
facilities.
Line 7. Enter the expenses paid or
incurred for food and beverages. Include
all direct expenses such as catering.
Line 8. Enter the expenses paid or
incurred for entertainment, including direct
expenses for labor and wages.
Line 9. Enter the amount of other direct
expense items for fundraising events not
included in Part II, lines 4 through 8. The
organization should retain in its records an
itemized list of all other direct expenses
not included on lines 4 through 8. For
labor costs and wages, include the total
amount of compensation paid to
fundraising event workers or paid
independent contractors for labor costs.
Line 10. Add lines 4 through 9 in column
(d).
Line 11. Subtract line 10 from line 3,
column (d). If line 10 is more than line 3,
column (d), and the result is less than
zero, enter it in parentheses.

Part III. Gaming

Complete this part if the organization
reported more than $15,000 from gaming
on Form 990, Part VIII, line 9a, or Form
990-EZ, line 6a.
Treat all bingo as a single event for
column (a) and all pull tabs as a single
event for column (b). Include all revenue
and expenses for progressive bingo,
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instant bingo, and event bingo in column
(b).

Line 2. Enter the total amount paid out as
cash prizes.
Line 3. Enter the fair market value of
the noncash prizes paid or given out for
each type of gaming conducted.
Line 4. Enter the expenses paid or
incurred for the rent or lease of property or
facilities.
Line 5. Enter the amount of other direct
expense items for gaming not included on
lines 2 through 4. The organization should
retain in its records an itemized list of all
other direct expenses not included on
lines 2 through 4. Mandatory distributions
should be shown on line 17.
The itemized list of direct expenses
should include the following.
• Labor costs and wages, including the
total compensation paid to gaming
workers or independent contractors for
labor costs.
• Employer's share of federal, state, and
local payroll taxes paid for the tax year for
gaming workers, including social security
and Medicare taxes, state and federal
unemployment taxes, and other state and
local payroll taxes.
• Excise taxes, including any wagering
tax paid with Form 730, Monthly Tax
Return for Wagers, and any occupational
tax paid with Form 11-C, Occupational
Tax and Registration Return for Wagering.
Line 6. If substantially all of the
organization's work in conducting a type of
gaming is performed by volunteers,
check “Yes” and enter the percentage of
total workers who are volunteers for each
type of gaming conducted. The
percentage is determined by dividing the
number of volunteers for each type of
gaming by the total number of workers for
that type of gaming, both paid and unpaid.
Line 7. Enter the total of lines 2 through 5
in column (d).

2021 Instructions for Schedule G (Form 990)

Line 8. Subtract line 7 from line 1, column
(d). If line 7 is more than line 1, column (d),
and the result is less than zero, enter it in
parentheses.
For Form 990 filers, the amounts

TIP reported on line 1, column (d),

line 7, and line 8 must equal the
amounts reported on Form 990, Part VIII,
lines 9a, b, and c, respectively.
Line 9. Enter all states in which the
organization conducted gaming during
the tax year, including states in which the
organization solicited residents to
participate in gaming activity. If the
organization needs more space, use Part
IV.
Line 9a. Check “Yes” only if the
organization is licensed or otherwise
registered to conduct gaming in each
state listed on line 9.
Line 9b. If the organization isn't licensed
or otherwise registered to conduct
gaming in any state listed on line 9,
explain in the space provided. If the
organization needs more space, use Part
IV.
Line 10a. Check “Yes” if any of the
organization's gaming licenses were
revoked, suspended, or terminated during
the tax year.
Line 10b. Provide an explanation for
each state in which the organization's
gaming license or registration was
revoked, suspended, or terminated during
the tax year. If the organization needs
more space, use Part IV.
Line 11. If any nonmembers participated
in gaming conducted by the organization
during the tax year, check “Yes.”
Membership is determined in accordance
with the organization's organizing
documents and applicable law. For
purposes of this question, bona fide
guests of members attending with them
should also be treated as members. “Bona
fide guests” are individuals whom the
member invites and for whom the member
pays. If, for example, a nonmember pays
for his or her own wagers in gaming
activities, he or she is considered a
nonmember, even though he or she may
have entered the organization’s premises
with a member. Also, if an organization

requires only a nominal payment to join as
a “member,” individuals making such a
payment to gain admission to the
organization’s facilities or activities aren’t
considered members or bona fide guests.
See Pub. 3079, Tax-Exempt
Organizations and Gaming, for more
information.
Line 12. If the organization is a grantor,
beneficiary, or trustee of a trust or a
member of a partnership or other entity
formed to administer charitable gaming,
check “Yes.” For purposes of this
question, “a partnership or other entity”
means two or more organizations that are
authorized under state law to conduct
bingo or other gaming at the same
location joining together to account for or
share revenues, authorized expenses,
and inventory related to bingo and gaming
operations.
Line 13a. Enter the percentage of
gaming conducted during the tax year in
a facility or facilities owned by the
organization. The facility or facilities need
not have been used exclusively for
gaming.
Line 13b. Enter the percentage of
gaming conducted during the year in a
facility or facilities not owned by the
organization.
Line 14. Enter the name and business
address of the person who prepares the
organization's gaming/special events
books and records (or the organization's
business address if the books and records
are kept by such person at a personal
residence). The organization isn't required
to provide the address of a personal
residence of an individual.
Line 15a. An organization can pay its
own employees to conduct gaming, or
contract with a third party for such
services. Check “Yes” or “No” to indicate
whether the organization has a contract
with a third party from which it receives
gaming revenue.
Line 15b. If the organization checked
“Yes” to line 15a, enter the gaming
revenue amount received by the
organization and the gaming revenue
amount retained by the third party. If there
is more than one third-party operator,
report the additional operator(s) in Part IV.

2021 Instructions for Schedule G (Form 990)

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Line 15c. If the organization checked
“Yes” to line 15a, enter the name and
address of the third party. If there is more
than one third-party operator, report the
additional operator(s) in Part IV.
Line 16. Complete this line for the
person who has overall supervision and
management of the gaming operation.
Generally, this person has responsibilities
that can include recordkeeping, money
counting, hiring and firing of workers, and
making the bank deposits for the gaming
operation. If the gaming manager is a
director, officer, or employee of the
organization, report only the portion of that
person's compensation that is allocable to
gaming management. If more than one
person shares this responsibility, report
the additional person(s) in Part IV.
Line 17a. Some states require that
charitable organizations make mandatory
distributions from gaming proceeds to
obtain and retain a valid gaming license.
Check “Yes” or “No” to indicate whether
the organization is required to make
mandatory distributions from its gaming
proceeds to retain its gaming license or
registration in any state.
Line 17b. For all states in which the
organization conducted gaming, enter the
aggregate amount of distributions required
under state law to be distributed to other
exempt organizations or spent in the
organization's own exempt activities
during the tax year. Provide a breakdown
of required distributions, by each state, in
Part IV.
For more information, see Pub. 3079.

Part IV. Supplemental
Information

Use Part IV to provide the narrative
explanations required, if applicable, to
supplement responses to Part I, line 2b,
columns (iii) and (v), and Part III, lines 9,
9b, 10b, 15b, 15c, 16, and 17b. Part IV
may also be used to supplement other
responses to questions on Schedule G
(Form 990). In Part IV, identify the specific
part and line number that each response
supports, in the order in which those parts
and lines appear on Schedule G (Form
990).