Part I: disregarded entities
Name, address and EIN, primary activity, legal domicile, total income, end-of-year assets and direct controlling entity for each disregarded entity.
990 Sch. R
Related Organizations and Unrelated Partnerships
- Agency
- IRS
- Revision
- Rev. December 2024
- Fillable fields
- 585
- Pages
- 5
- Official source
- IRS form page
- Checked
- October 21, 2026
Schedule R (Form 990): Related Organizations and Unrelated Partnerships
Schedule R (Form 990), Related Organizations and Unrelated Partnerships, is a schedule that an organization filing Form 990 attaches to its return. The instructions say it is used to provide information on related organizations, on certain transactions with related organizations, and on certain unrelated partnerships through which the organization conducts significant activities.
The schedule says to complete it if the organization answered Yes on Form 990, Part IV, line 33, 34, 35b, 36 or 37, and to attach it to Form 990. It is marked Open to Public Inspection. The instructions say Schedule R and its instructions were converted from an annual revision to continuous use, starting with tax year 2024.
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What's on Schedule R (Form 990)
Part II: related tax-exempt organizations
Identifying details, exempt Code section, public charity status if section 501(c)(3), direct controlling entity, and whether the organization is a section 512(b)(13) controlled entity.
Parts III and IV: related taxable entities
Part III covers related organizations taxable as a partnership, with share of income and assets and general partner status. Part IV covers related organizations taxable as a corporation or trust, with type of entity and percentage ownership.
Part V: transactions with related organizations
Line 1 asks yes or no about transaction types a to s, such as interest, grants, loans, asset sales, leases and shared employees. Line 2 lists the related organization, transaction type, amount involved and the method used to figure it.
Part VI: unrelated partnerships
For each unrelated entity taxed as a partnership through which the organization conducted more than five percent of its activities, the predominant income, shares of income and assets, and percentage ownership.
Part VII: supplemental information
Space for additional information in response to questions on Schedule R, identified by part and line number.
How to fill out Schedule R (Form 990)
- 1
Start from Form 990, Part IV
Check the answers on Form 990, Part IV, lines 33 to 37. Each Yes answer points to the part of Schedule R to complete. Enter the organization's name and EIN at the top.
- 2
Identify each entity
In Parts I to IV, enter each entity's name, address and EIN, primary activity, legal domicile and direct controlling entity. The instructions define control by tests such as owning more than 50% of a corporation's stock.
- 3
Answer Part V, line 1
The instructions say to check Yes for each listed transaction type with any related organization other than disregarded entities listed in Part I. A single transaction may be reported on more than one line.
- 4
Report line 2 transactions
The instructions say line 2 includes all line 1a receipts from a controlled entity regardless of amount, and other transaction types with a particular controlled entity when the amounts exceed $50,000. Enter each organization and transaction type on a separate line.
- 5
Complete Parts VI and VII
List qualifying unrelated partnerships in Part VI. Use Part VII for any additional explanations, naming the specific part and line each response supports.
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How Schedule R (Form 990) is filed
Attach to Form 990
The schedule says to attach it to Form 990. It is filed with that return, not on its own.
Public inspection
The schedule is marked Open to Public Inspection.
Organizations filing voluntarily
The instructions say an organization that is not required to file Form 990 but chooses to do so files a complete return with all of the information requested, including the required schedules.
Continuous-use edition
The instructions say to use the December 2024 revision for tax year 2024 and subsequent years until a superseding revision is issued.
Related forms
990
Return of Organization Exempt From Income Tax
1,075 fields, 12 pages
990 Sch. O
Supplemental Information to Form 990 or 990-EZ
3 fields, 1 page
990
Public Charity Status and Public Support
454 fields, 8 pages
990 Sch. D
Supplemental Financial Statements
241 fields, 5 pages
990-T
Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
128 fields, 2 pages
1065
Partner's Share of Income, Deductions, Credits, etc.
111 fields, 1 page
Who fills out Schedule R (Form 990)?
The exempt organization that files Form 990 completes the parts of Schedule R that its Form 990, Part IV answers call for. The instructions set out which answer leads to which part.
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Questions about Form 990 Sch. R
When does an organization complete Schedule R?
The schedule says to complete it if the organization answered Yes on Form 990, Part IV, line 33, 34, 35b, 36 or 37.
What counts as a related organization?
The instructions list parent, subsidiary, brother/sister, supporting/supported, and sponsoring organizations and contributing employers of a VEBA, based on control tests such as owning more than 50% of a corporation's stock.
Are disregarded entities reported in Part V?
No. The instructions say disregarded entities are related organizations for Part I, but not for reporting transactions with related organizations in Part V.
Which unrelated partnerships go in Part VI?
The instructions say an unrelated entity treated as a partnership in which the organization was a partner or member and through which it conducted more than 5% of its activities, based on the greater of total assets or total revenue.
Is there a new Schedule R each year?
The instructions say Schedule R and its instructions were converted to continuous use for tax year 2024 and later years until a superseding revision is issued.