990 Schedule M Noncash Contributions

Noncash Contributions

SCHEDULE M
(Form 990)
Department of the Treasury
Internal Revenue Service

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Open to Public
Inspection

Employer identification number

Types of Property
(a)
Check if
applicable

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2
3
4
5

2022

Complete if the organizations answered “Yes” on Form 990, Part IV, lines 29 or 30.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

Name of the organization

Part I

OMB No. 1545-0047

Art—Works of art . .
Art—Historical treasures
Art—Fractional interests
Books and publications
Clothing and household
goods . . . . . .

.
.
.
.

.
.
.
.

.
.
.
.

.

.

.

Cars and other vehicles . .
Boats and planes . . . .
Intellectual property . . .
Securities—Publicly traded .
Securities—Closely held stock
Securities—Partnership, LLC,
or trust interests
. . . .

.
.
.
.
.

Securities—Miscellaneous
Qualified conservation
contribution—Historic
structures . . . . . .
Qualified conservation
contribution—Other . .

.

.

.

.

.

.

(b)
Number of contributions or
items contributed

(c)
Noncash contribution
amounts reported on
Form 990, Part VIII, line 1g

(d)
Method of determining
noncash contribution amounts

.

Real estate—Residential . . .
Real estate—Commercial . .
Real estate—Other . . . . .
Collectibles . . . . . . .
Food inventory . . . . . .
Drugs and medical supplies . .
Taxidermy . . . . . . .
Historical artifacts . . . . .
Scientific specimens . . . .
Archeological artifacts
. . .
Other (
)
Other (
)
Other (
)
Other (
)
Number of Forms 8283 received by the organization during the tax year for contributions for
which the organization completed Form 8283, Part V, Donee Acknowledgement . . . . .

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Yes No

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through
28, that it must hold for at least 3 years from the date of the initial contribution, and which isn’t required to be
used for exempt purposes for the entire holding period? . . . . . . . . . . . . . . . . .

b If “Yes,” describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any
contributions? . . . . . . . . . . . . . . . . . . . . . . . . . . .
32a Does the organization hire or use third parties or related organizations to solicit, process, or
contributions? . . . . . . . . . . . . . . . . . . . . . . . . . . .

nonstandard
. . . .
sell noncash
. . . .

30a

31
32a

b If “Yes,” describe in Part II.
33
If the organization didn’t report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) 2022

Schedule M (Form 990) 2022

Part II

Page 2

Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether
the organization is reporting in Part I, column (b), the number of contributions, the number of items received,
or a combination of both. Also complete this part for any additional information.

Schedule M (Form 990) 2022

Page 3

Schedule M (Form 990) 2022

General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Future developments. For the latest
information about developments related
to Schedule M (Form 990), such as
legislation enacted after the schedule
and its instructions were published, go
to www.irs.gov/Form990.
Note: Terms in bold are defined in the
Glossary of the Instructions for Form
990.

Purpose of Schedule
Schedule M (Form 990) is used by an
organization that files Form 990 to report
the types of noncash contributions
received during the year by the
organization and certain information
regarding such contributions. The
schedule requires reporting of the
quantity and the reported financial
statement amount of noncash
contributions received by type of
property. Report noncash donated items
even if sold immediately after received.
Don’t report noncash contributions
received by the organization in a prior
year. Don’t report donations of services
or the donated use of facilities,
equipment, or materials donated.

Who Must File
An organization that answered “Yes” to
Form 990, Part IV, lines 29 or 30, must
complete Schedule M (Form 990) and
attach it to Form 990. This means an
organization that reported more than
$25,000 of aggregate noncash
contributions on Form 990, Part VIII,
line 1g, or that during the year received
contributions of art, historical
treasures, or other similar assets, or
qualified conservation contributions,
regardless of whether it reported any
revenues for such contributions in Part
VIII.
If an organization isn’t required to file
Form 990 but chooses to do so, it must
file a complete return and provide all of
the information requested, including the
required schedules.

Specific Instructions
Part I. Types of Property
Column (a). Check the box if during the
year the organization received any
contributions of the property type
identified.
Column (b). For each type of property
received during the year, enter the
number of contributions or the number
of items contributed, determined in
accordance with the organization’s
recordkeeping practices. Explain in Part
II of this schedule whether the
organization is reporting the number of

contributions or the number of items
received, or a combination of both
methods. As described below, for
contributions of securities, such as
publicly traded stock, treat each
separate gift (rather than each share
received) as an item for this purpose.
Organizations that receive
contributions of books, publications,
clothing, and household goods aren’t
required to complete column (b) for
those items reported on lines 4 and 5.
Columns (c)–(d). In column (c), enter the
revenues reported on Form 990, Part
VIII, line 1g, for the appropriate property
type. If none were reported, enter “0.”
In column (d), describe the method
used to determine the amount reported
on Form 990, Part VIII, line 1g (for
example, cost or selling price of the
donated property, sale of comparable
properties, replacement cost, opinions of
experts, etc.). See Pub. 561, Determining
the Value of Donated Property, for more
information.
Example 1. A used car in poor
condition is donated to a local high
school for use by students studying car
repair. A used car guide shows the
dealer retail value for this type of car in
poor condition is $1,600. However, the
guide shows the price for a private party
sale of the car is only $750. The fair
market value of the car is considered to
be $750, which is the amount the
organization reported on Form 990, Part
VIII, line 1g. In column (c), the
organization should enter $750. In
column (d), the organization should enter
“sale of comparable properties and/or
opinion of expert” as the method used to
determine fair market value.
Example 2. An organization primarily
receives bulk donations of clothing,
household goods, and other similar
items, intended for resale. Under its
permitted financial reporting practices, it
doesn’t recognize or record revenue at
the time of receipt of the contribution,
but instead records such items in
inventory and reports contribution
revenues at the time of sale based on
prior inventory turnover experience. In
column (c), the organization can enter
the amount that represents the total
estimated amount of annual sales
revenue for each type of property
received under its permitted financial
reporting method, and in column (d),
enter “resale value or annual sales
revenue” as the method of determining
revenue.
Museums and other organizations that
don’t report contributions of art,
historical treasures, and other similar
items as revenue, as permitted under
generally accepted accounting
principles, enter “0” in column (c) and

leave column (d) blank. The organization
can explain in Part II that a zero amount
was reported on Form 990, Part VIII, line
1g, because the museum did not
capitalize its collections, as allowed
under Financial Accounting Standards
Board Accounting Standards
Codification 958-360-25 (ASC
958-360-25).
An organization that received qualified
conservation contributions or
conservation easements must report
column (c) revenue consistent with how
it reports revenue from such
contributions in its books, records, and
financial statements. The organization
must also report revenue from such
qualified conservation contributions and
conservation easements consistently
with how it reports such revenue in Form
990, Part VIII.
Line 1. Works of art include paintings,
sculptures, prints, drawings, ceramics,
antiques, decorative arts, textiles,
carpets, silver, photography, film, video,
installation and multimedia arts, rare
books and manuscripts, historical
memorabilia, and other similar objects.
Works of art don’t include collectibles
reported on line 18 or taxidermy reported
on line 21.
Line 2. An historical treasure is a
building, structure, area, or property with
recognized cultural, aesthetic, or
historical value that is significant in the
history, architecture, archeology, or
culture of a country, state, or city.
Line 3. A contribution of a fractional
interest in art is a contribution, not in
trust, of an undivided portion of a
donor’s entire interest in a work of art. A
contribution of the donor’s entire interest
must consist of a part of each
substantial interest or right the donor
owns in such work of art and must
extend over the entire term of the
donor’s interest in the property. A gift
generally is treated as a gift of an
undivided portion of a donor’s entire
interest in property if the donee is given
the right, as a tenant in common with the
donor, to possession, dominion, and
control of the property for a portion of
each year appropriate to its interest in
such property. For each work of art or
item, report in column (b) the fractional
interest for each year an interest in the
property is received for the underlying
work of art or item. See section 170(o)
for special rules for fractional gifts.
Line 4. Enter information about
contributions of all books and
publications. Don’t include rare books
and manuscripts reported on line 1,
collectibles reported on line 18, and
archival records reported on lines 25
through 28.

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Schedule M (Form 990) 2022

Line 5. Enter information about clothing
items and household goods that were
in good used condition or better.
Clothing items and household goods
that weren’t in good used condition or
better are to be reported as a separate
type in “Other” beginning with line 25.

Lines 13–14. A qualified conservation
contribution is a contribution of a
qualified real property interest to a
qualified organization exclusively for
conservation purposes. A qualified real
property interest means any of the
following interests in real property.

Lines 6–7. On line 6, include only
contributions of motor vehicles
manufactured primarily for use on public
streets, roads, and highways. Don’t
include on lines 6 or 7 contributions of
the donor’s stock in trade or property
held by the donor primarily for sale to
customers in the ordinary course of a
trade or business. The organization is
required to furnish to the donor and file
with the IRS Form 1098-C, Contributions
of Motor Vehicles, Boats, and Airplanes,
for contributions reported on these lines.
See Form 990, Part V, line 7h.

1. The entire interest of the donor,

Line 8. Intellectual property is any
patent, copyright (other than a copyright
described in section 1221(a)(3) or
1231(b)(1)(C)), trademark, trade name,
trade secret, know-how, software (other
than software described in section
197(e)(3)(A)(i)), or similar property. The
organization is required to furnish to the
donor and file with the IRS Form 8899,
Notice of Income From Donated
Intellectual Property, for certain
contributions on this line. See Form 990,
Part V, line 7g.
Line 9. Publicly traded securities
means securities for which (as of the
date of the contribution) market
quotations are readily available on an
established securities market. For each
security, treat each separate gift (rather
than each share received) as a
contribution for this purpose. Include on
this line interests in publicly traded
partnerships, limited liability companies
or trusts, and publicly traded
corporations.
Line 10. Closely held stock means
shares of stock issued by a corporation
that isn’t publicly traded. For each
security, treat each separate gift (rather
than each share received) as a
contribution for this purpose.
Line 11. Enter information about
contributions of interests in a
partnership, limited liability company, or
trust that isn’t publicly traded. For each
security, treat each separate gift (rather
than each share received) as a
contribution for this purpose.
Line 12. Enter information about
contributions of securities that aren’t
reported on lines 9 through 11. For each
security, treat each separate gift (rather
than each share received) as a
contribution for this purpose.

2. A remainder interest, or
3. A restriction (an easement), granted
in perpetuity, on the use that may be
made of the real property.
A qualified organization means an
organization that is:
1. A governmental unit described in
section 170(c)(1);
2. A publicly supported charitable
organization described in sections
501(c)(3) and 170(b)(1)(A)(vi) or section
509(a)(2) (see the instructions for Parts II
and III of Schedule A (Form 990)); or
3. A supporting organization
described in sections 501(c)(3) and
509(a)(3) that is controlled by a
governmental unit or a publicly
supported charitable organization.
In addition, a qualified organization
must have a commitment to protect the
conservation purposes of a qualified
conservation contribution, and have the
resources to enforce those restrictions.
A conservation purpose means:
1. The preservation of land areas for
outdoor recreation used by, or for the
education of, the general public;

historic significance to a registered
historic district. See section 170(h)(4)(B)
for special rules that apply to
contributions made after August 17,
2006.
On line 14, enter information about
qualified conservation contributions
other than those entered on line 13. This
includes conservation easements to
preserve land areas for outdoor
recreation used by, or for the education
of, the general public; to protect a
relatively natural habitat or ecosystem; to
preserve open space; or to preserve an
historically important land area.
Line 15. Enter information about
contributions of residential real estate.
Include information about contributions
(not in trust) of a remainder interest in a
personal residence that wasn’t the
donor’s entire interest in the property.
The term “personal residence” includes
any property used by the donor as a
personal residence but isn’t limited to
the donor’s principal residence. The term
personal residence also includes stock
owned by the donor as a tenantstockholder in a cooperative housing
corporation if the dwelling the donor is
entitled to occupy as a tenantstockholder is used by the donor as a
personal residence. Don’t enter
information about contributions of the
use of facilities or property, as such
contributions aren’t reportable on Form
990, Part VIII.

3. The preservation of open space
(including farmland and forest land)
where such preservation is for the scenic
enjoyment of the general public or
pursuant to a clearly delineated federal,
state, or local governmental
conservation policy; or

Line 16. Enter information about
contributions of commercial real estate,
such as a commercial office building.
Include information about contributions
(not in trust) of a remainder interest in a
farm that wasn’t the donor’s entire
interest in the property. The term “farm”
refers to land used for the production of
crops, fruits, or other agricultural
products, or for the maintenance of
livestock. A farm includes the
improvements located on the farm
property.

4. The preservation of an historically
important land area or a certified historic
structure.

Line 17. Enter information about real
estate interests not reported on lines 15
or 16.

See section 170(h) for additional
information, including special rules for
the conservation purpose requirement
for buildings in registered historic
districts.

Line 18. Collectibles include
autographs, sports memorabilia, dolls,
stamps, coins, books (other than books
and publications reported on line 4),
gems, and jewelry (other than costume
jewelry reported on line 5), but not art
reported on lines 1 through 3, or
historical artifacts or scientific
specimens reported on lines 22 or 23.

2. The protection of a relatively natural
habitat of fish, wildlife, plants, or similar
ecosystems;

On line 13, enter information about
contributions of a qualified real property
interest that is a restriction for the
exterior of a certified historic structure. A
certified historic structure is any
building or structure listed on the
National Register of Historic Places as
well as any building certified as being of

Line 19. Enter information about food
items, including food inventory
contributed by corporations and other
businesses.

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Schedule M (Form 990) 2022

Line 20. Enter information about drugs,
medical supplies, and similar items
contributed by corporations and other
businesses that manufactured or
distributed such items.
Line 21. “Taxidermy” property means
any work of art that is the reproduction
or preservation of an animal, in whole or
in part; is prepared, stuffed, or mounted
to recreate one or more characteristics
of the animal; and contains a part of the
body of the dead animal.
Line 22. Enter information about
historical artifacts such as furniture,
fixtures, textiles, and household items of
an historic nature. Don’t include Art
reported on lines 1 through 3, or any
archeological artifacts reported on line
24.
Line 23. Scientific specimens include
living plant and animal specimens,
natural and physical sciences specimens
(such as rocks and minerals), and
objects or materials that relate to, or
exhibit, the methods or principles of
science.
Line 24. Enter information about
archeological and ethnographical
artifacts, other than Art reported on lines
1 through 3, and historical artifacts
reported on line 22. An archaeological
artifact is any object over 250 years old
and is normally discovered as a result of
scientific excavation, clandestine or
accidental digging for exploration on
land, or under water. Ethnological
artifacts are objects that are the product
of a tribal or nonindustrial society, and
important to the cultural heritage of a
people because of its distinctive
characteristics, comparative rarity, or its
contribution to the knowledge of the
origins, development, or history of that
people.
Lines 25–28. Use lines 25 through 28 to
separately report other types of property
not described above or reported on
previous lines. These include items that
didn’t satisfy specific charitable
deduction requirements applicable to the
contribution of such type of property,
but that were contributed to the
organization, such as clothing and
household goods that weren’t in good
used or better condition, and
conservation easements that the
organization knows don’t constitute
qualified conservation contributions.
Self-created items, such as personal
papers and manuscripts, including
archival records, are to be listed
separately as a type. Archival records
are materials of any kind created or

received by any person, family, or
organization in the conduct of their
affairs that are preserved because of the
enduring value of the information they
contain or as evidence of the functions
and responsibilities of their creator.
Donations of items used by the
organization at a charitable auction
(other than goods sold by the charity at
the auction, which should be reported on
lines 1 through 24, as appropriate), such
as food served at the event or floral
centerpieces, can be reported separately
on lines 25 through 28. Noncash
contributions don’t include donations of
services or donated use of materials,
equipment, or facilities, which may be
reported in the narrative section of Form
990, Part III, line 4.
Line 29. Enter the number of Forms
8283, Noncash Charitable Contributions,
received by the organization during the
year for contributions for which the
organization completed Form 8283, Part
V.
Lines 30a–30b. Answer “Yes” to line 30a
if the organization received during the
year a noncash contribution
reportable on lines 1 through 28 for
which the organization is required, by the
terms of the gift or otherwise, to hold the
property for at least 3 years from the
date of the contribution and which
property is not required to be used for
exempt purposes for the entire holding
period. An organization that answers
“Yes” to line 30a must describe the
arrangement in Part II.
Line 31. Answer “Yes” if the
organization has a gift acceptance policy
that requires the review of any
nonstandard contributions. A nonstandard contribution includes a
contribution of an item that isn’t
reasonably expected to be used to
satisfy or further the organization’s
exempt purposes (aside from the need
of such organization for income or funds)
and for which (a) there is no ready
market to which the organization can go
to liquidate the contribution and convert
it to cash, and (b) the value of the item is
highly speculative or difficult to
ascertain. For example, the contribution
of a taxpayer’s successor member
interest of the type described in Notice
2007-72, 2007-36 I.R.B. 544 available at
www.irs.gov/pub/irs-irbs/irb07-36.pdf, is
a nonstandard contribution for this
purpose.

Lines 32a–32b. Answer “Yes” to line 32a
if the organization hires or uses third
parties or related organizations to solicit,
process, or sell noncash contributions.
Answer “No” if the only third party used
by the organization to solicit, process, or
sell noncash contributions is a broker
who sells publicly traded securities
received by the organization as a gift. An
organization that answers “Yes” to line
32a must describe these arrangements
in Part II.
Line 33. If applicable, describe in Part II
why the organization didn’t report
revenue in column (c) for a type of
property for which column (a) is checked.

Part II. Supplemental
Information
Use Part II to provide narrative
information required in Part I, column (b),
and Part I, lines 30b, 32b, and 33, and
whether the organization is reporting in
Part I, column (b), the number of
contributions, the number of items
received, or a combination of both. Also
use Part II to provide other narrative
explanations and descriptions, as
needed. Identify the specific line number
that the response supports. Part II can
be duplicated if more space is needed.