990 Sch. D

Supplemental Financial Statements

Agency
IRS
Revision
Rev. December 2024
Fillable fields
241
Pages
5
Official source
IRS form page
Checked
October 21, 2026
Fill 990 Sch. D online
Page 1 of form 990 Sch. D

Schedule D (Form 990): Supplemental Financial Statements

Schedule D (Form 990), Supplemental Financial Statements, is a schedule attached to Form 990, Return of Organization Exempt From Income Tax. The IRS About page says organizations that file Form 990 use Schedule D to provide required reporting for donor advised funds, conservation easements, certain art and museum collections, escrow or custodial accounts or arrangements, endowment funds, and supplemental financial information.

The schedule says it is completed if the organization answered "Yes" on Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. Each of its 13 parts names the Form 990 line that calls for it, so an organization fills in only the parts that apply. The schedule is open to public inspection.

The instructions say Schedule D changed from an annual revision to continuous use for tax year 2024 and later, until a superseding revision is issued. You can fill out Schedule D free in your browser on this page and download it without an account.

What's on Schedule D (Form 990)

Part I: donor advised funds

Number, contributions, grants and end-of-year value of donor advised funds and of other similar funds or accounts, plus two questions on written notices to donors, donor advisors and grantees.

Parts II and III: easements and collections

Purposes, number and acreage of conservation easements, monitoring hours and expenses, and how collections of art and historical treasures are reported and used.

Parts IV and V: escrow and endowments

Escrow and custodial balances from beginning to end of year, and endowment balances for the current year and four years back, with the share held as board designated, permanent and term endowment.

Parts VI to X: balance sheet detail

Land, buildings and equipment, other securities, program related investments, other assets and other liabilities, each tied to a line of Form 990, Part X.

Parts XI and XII: reconciliations

Revenue and expenses per audited financial statements reconciled with the return. The totals must equal Form 990, Part I, lines 12 and 18.

Part XIII: supplemental information

Narrative answers for the lines that ask for a description, plus any other explanation the organization adds.

How to fill out Schedule D (Form 990)

  1. 1

    Check Form 990, Part IV

    Find which of lines 6 through 12b were answered Yes. Each part of Schedule D names the Form 990 line that calls for it.

  2. 2

    Header

    Enter the name of the organization and its employer identification number.

  3. 3

    Part I

    Report column (a) for donor advised funds and column (b) for other similar funds or accounts. The instructions say line 3 includes both grants outside the organization and transfers within it.

  4. 4

    Part II

    The instructions say line 2a shouldn't be an estimate or a rounded number, and acreage on line 2b can use decimals, such as 2.5 acres. Each easement modified, transferred, released, extinguished or terminated is explained in Part XIII.

  5. 5

    Parts VI to X totals

    Each total must equal the Form 990, Part X line printed on the schedule, such as line 10c, 12, 13, 15 or 25, column (B).

  6. 6

    Parts XI to XIII

    Reconcile revenue and expenses if Form 990, Part IV, line 12a was Yes. In Part XIII, give each required description and identify the part and line it supports, in order.

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Where it goes and what to know

Attach to Form 990

The schedule says "Attach to Form 990." It is not filed on its own.

Public inspection

The schedule's header says it is "Open to Public Inspection."

Continuous use

The instructions say Schedule D and its instructions are used for tax year 2024 and subsequent years until a superseding revision is issued.

Group returns

The instructions say Parts XI and XII don't have to be completed for group returns.

Voluntary Form 990 filers

The instructions say an organization that isn't required to file Form 990 but chooses to do so files a complete return, including the required schedules.

Related forms

Who files Schedule D (Form 990)?

  • Sponsors of donor advised funds

    Part I is completed if the organization answered Yes on Form 990, Part IV, line 6. It covers donor advised funds and other similar funds or accounts.

  • Holders of conservation easements

    Part II is completed after a Yes on line 7. The instructions say it also covers similar interests in real property, such as certain restrictive covenants, but not utility easements.

  • Museums and collection holders

    Part III is completed after a Yes on line 8, for organizations maintaining collections of art, historical treasures or other similar assets.

  • Escrow and endowment holders

    Part IV follows a Yes on line 9 and Part V a Yes on line 10. The instructions give a credit counseling organization holding debtor funds as an escrow example.

  • Organizations with audited statements

    Parts XI and XII follow a Yes on line 12a. The instructions say an organization that did not receive audited financial statements for the year is not required to complete them.

The instructions say an organization that answered "Yes" to any of lines 6 through 12a on Form 990, Part IV, Checklist of Required Schedules, completes the matching parts and attaches the schedule to Form 990. A Yes on line 12b makes Parts XI and XII optional.

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Questions about Form 990 Sch. D

Does every Form 990 filer complete Schedule D?

No. The instructions say it is completed when the organization answered "Yes" to any of lines 6 through 12a on Form 990, Part IV, and only the matching parts are filled in.

Is Schedule D used with Form 990-EZ?

The schedule says "Attach to Form 990," and the About page and instructions describe it as used by organizations that file Form 990.

What is a donor advised fund?

The instructions say it is generally a fund or account separately identified by reference to contributions of a donor or donors, owned and controlled by a sponsoring organization, where the donor or donor advisor has or expects advisory privileges.

Are Parts XI and XII required without an audit?

No. The instructions say an organization that did not receive audited financial statements for the reporting year isn't required to complete Part XI or XII.

What are the three endowment types in Part V?

Board designated or quasi-endowment, permanent endowment and term endowment. The form says the percentages on lines 2a, 2b and 2c should equal 100%.

What goes in Part XIII?

The narrative descriptions the schedule asks for, such as Part II, lines 3, 5 and 9, and Part V, line 4. The instructions say Part XIII can be duplicated if more space is needed.