990 Sch. I

Grants and Other Assistance to Organizations, Governments, and Individuals in the United States

Agency
IRS
Revision
Rev. December 2024
Fillable fields
157
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 990 Sch. I online
Page 1 of form 990 Sch. I

Schedule I (Form 990): Grants and Other Assistance in the United States

Schedule I (Form 990), Grants and Other Assistance to Organizations, Governments, and Individuals in the United States, is attached to Form 990. The IRS About Form 990 page says organizations that file Form 990 use this schedule to provide information on grants and other assistance made by the filing organization during the tax year to domestic organizations, domestic governments and domestic individuals.

The schedule says to complete it if the organization answered "Yes" on Form 990, Part IV, line 21 or 22. Part II lists each domestic organization or government that received more than $5,000, Part III groups assistance to domestic individuals by type, and Part IV holds supplemental information. The schedule is marked Open to Public Inspection.

You can fill out Schedule I (Form 990) free in your browser on this page and download it without an account.

What's on Schedule I (Form 990)

Organization information

The name of the organization and its employer identification number, at the top of page 1.

Part I: General Information

Line 1 asks whether the organization keeps records on grant amounts, grantee eligibility and selection criteria. Line 2 points to Part IV for monitoring procedures.

Part II: domestic organizations and governments

Twelve rows for name and address, EIN, IRC section, cash grant, noncash assistance, valuation method, description and purpose, plus counts on lines 2 and 3.

Part III: domestic individuals

Seven rows by type of grant or assistance, with the number of recipients, cash grant, noncash assistance, valuation method and description.

Part IV: Supplemental Information

Space for the information Part I, line 2 and Part III, column (b) call for, and any other additional information.

How to fill out Schedule I (Form 990)

  1. 1

    Check Form 990, Part IV

    The schedule says to complete it if the organization answered "Yes" on Form 990, Part IV, line 21 or 22. Enter the organization's name and EIN at the top.

  2. 2

    Part I

    Answer Yes or No on line 1 about substantiating records, then describe the procedures for monitoring the use of grant funds in the United States in Part IV.

  3. 3

    Part II rows

    For each domestic organization or government that received more than $5,000, enter its details, the cash and noncash amounts, the valuation method (book, FMV, appraisal, other) and the purpose.

  4. 4

    Part II, lines 2 and 3

    Enter the total number of section 501(c)(3) and government organizations in the line 1 table, then the total number of other organizations.

  5. 5

    Part III rows

    List each type of grant or assistance to domestic individuals with the number of recipients, cash and noncash amounts, valuation method and a description of noncash assistance.

  6. 6

    Part IV

    Provide the information required in Part I, line 2 and Part III, column (b), and any other additional information.

Why fill Form 990 Sch. I on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where it goes and what to know

Attach to Form 990

The schedule says "Attach to Form 990." It is filed as part of the organization's Form 990.

Public inspection

The schedule is marked Open to Public Inspection.

More rows

The schedule says Part II and Part III can be duplicated if additional space is needed.

Instructions

The schedule says to go to www.irs.gov/Form990 for instructions and the latest information, and points to the Instructions for Form 990 for the Paperwork Reduction Act Notice.

Related forms

Who completes Schedule I (Form 990)?

  • Organizations that file Form 990

    The About page says tax-exempt organizations, nonexempt charitable trusts and section 527 political organizations file Form 990, and those that file it use Schedule I.

  • Grants to organizations and governments

    Part II is completed if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient that received more than $5,000.

  • Assistance to individuals

    Part III is completed if the organization answered "Yes" on Form 990, Part IV, line 22, for grants and other assistance to domestic individuals.

  • Not for activities abroad

    Schedule I covers recipients in the United States. The About page lists Schedule F (Form 990) for activities conducted outside the United States.

The schedule is completed by an organization that files Form 990 and goes to the IRS with that return. Grant recipients are listed on it.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form 990 Sch. I

What is Schedule I (Form 990) for?

The About Form 990 page says it gives information on grants and other assistance the filing organization made during the tax year to domestic organizations, domestic governments and domestic individuals.

When is Schedule I completed?

The schedule says to complete it if the organization answered "Yes" on Form 990, Part IV, line 21 or 22.

Which organizations are listed in Part II?

Part II lists domestic organizations and domestic governments that received more than $5,000, when the organization answered "Yes" on Form 990, Part IV, line 21.

Are individual recipients named?

Part III is organized by type of grant or assistance, with the number of recipients, cash and noncash amounts, rather than a row per person.

Is Schedule I public?

The schedule is marked Open to Public Inspection.

Where are grants outside the United States reported?

Schedule I covers grants in the United States. The About page lists Schedule F (Form 990) for activities conducted outside the United States.