Header and organization type
The organization's name and employer identification number, and one box for the organization type, grouped by Form 990 or 990-EZ filers and Form 990-PF filers.
990 Sch. B
Schedule of Contributors
- Agency
- IRS
- Revision
- Rev. December 2024
- Fillable fields
- 201
- Pages
- 4
- Official source
- IRS form page
- Checked
- October 21, 2026
Schedule B (Form 990): Schedule of Contributors
Schedule B (Form 990), Schedule of Contributors, is attached to Form 990, Form 990-EZ or Form 990-PF. The IRS says organizations use this schedule to provide information on contributions they reported on Form 990-PF, Return of Private Foundation; Form 990, Return of Organization Exempt from Income Tax; or Form 990-EZ, Short Form Return of Organization Exempt from Income Tax.
The schedule opens with a General Rule and three Special Rules. The General Rule covers an organization that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Part I lists contributors, Part II describes noncash property and Part III covers certain religious, charitable and similar gifts to section 501(c)(7), (8) or (10) organizations.
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What's on Schedule B (Form 990)
General Rule and Special Rules
Check boxes that say which rule covers the organization and which parts to complete. One Special Rule box has a space for a dollar total.
Part I: Contributors
For each contributor: a number, the name, address and ZIP + 4, total contributions, and the type of contribution: Person, Payroll or Noncash.
Part II: Noncash Property
For each noncash gift: the number from Part I, a description of the property, its FMV (or estimate) and the date received.
Part III: exclusively religious, charitable, etc., contributions
For 501(c)(7), (8) or (10) organizations: purpose, use and how each gift is held, any transfer of the gift, and a total of such gifts of $1,000 or less.
How to fill out Schedule B (Form 990)
- 1
Header
Enter the organization's name and EIN on each page, then check one organization type box under the return the organization files.
- 2
Choose the rule
Check the General Rule, a Special Rule or both. The form says only a section 501(c)(7), (8) or (10) organization can check boxes for both the General Rule and a Special Rule.
- 3
Part I
Number each contributor, then enter the name, address and ZIP + 4, the total contributions and the type. Under the second Special Rule, the form says to enter "N/A" in column (b) instead.
- 4
Part II
For each contributor marked Noncash in Part I, enter that number, describe the property, and give its FMV (or estimate) and the date received.
- 5
Part III
If the organization completes Part III, enter the purpose, use and holding of each gift and any transfer. Enter once the total of such gifts of $1,000 or less for the year.
- 6
Add pages
The form says to use duplicate copies of Part I, Part II or Part III if additional space is needed.
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Where it goes and what to check
Attach to the return
The form says to attach Schedule B to Form 990, 990-EZ or 990-PF. It has no separate mailing address on the form.
If no rule applies
The form says the organization doesn't file Schedule B, but answers "No" on Form 990, Part IV, line 2, or checks the box on Form 990-EZ, line H, or Form 990-PF, Part I, line 2.
Noncash gifts
The form says to complete Part II for noncash contributions marked in Part I.
Extension
The About page lists Form 8868, Application for Extension of Time To File an Exempt Organization Return, as a related form.
Related forms
990
Return of Organization Exempt From Income Tax
1,075 fields, 12 pages
990-EZ
Short Form Return of Organization Exempt From Income Tax
325 fields, 4 pages
990-PF
Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation
1,147 fields, 13 pages
990
Public Charity Status and Public Support
454 fields, 8 pages
8868
Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans
47 fields, 2 pages
990
Noncash Contributions
126 fields, 5 pages
Who fills out Schedule B (Form 990)?
The organization filing Form 990, 990-EZ or 990-PF completes Schedule B. Contributors do not file it. The form says an organization not covered by the General Rule or a Special Rule doesn't file it.
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Questions about Form 990 Sch. B
Which returns is Schedule B attached to?
The form says to attach it to Form 990, 990-EZ or 990-PF.
What is the General Rule?
The form says it applies to 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. It completes Parts I and II.
What if no rule applies to the organization?
The form says it doesn't file Schedule B, but answers "No" on Form 990, Part IV, line 2, or checks the box on Form 990-EZ, line H, or Form 990-PF, Part I, line 2.
Can an organization check both the General Rule and a Special Rule?
The form says only a section 501(c)(7), (8) or (10) organization can check boxes for both.
What goes in Part II?
Noncash property: the contributor's number from Part I, a description of the property, its FMV (or estimate) and the date received.
Who completes Part III?
Section 501(c)(7), (8) or (10) organizations under the Special Rule for contributions of more than $1,000 from any one contributor exclusively for religious, charitable or similar purposes.