Instructions for Filling Out Form 990 Schedule A

This document serves as a comprehensive guide for organizations on completing Schedule A (Form 990) for the year 2023, providing information on its purpose, who must file it, the accounting method to be used, and detailed instructions for filling out each part of the schedule. The guide aims to help organizations determine their public charity status and calculate their public support percentage accurately.

In this article, we'll provide information on Form 990 Schedule A and a step-by-step guide on how to fill it out.

What is Form 990 Schedule A?

Form 990 Schedule A is a required document for organizations filing Form 990 or Form 990-EZ, serving to provide information about their public charity status and public support. The form's purpose is to determine and document an organization's public charity status based on the amount and sources of its support. Key components of Schedule A include Part I: Reason for Public Charity Status, Part II: Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi), Part III: Support Schedule for Organizations Described in Section 509(a)(2), Part IV: Supporting Organizations, and Part V: Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations.

Who Must File Form 990 Schedule A?

Organizations that need to file Form 990 Schedule A are those that answered "Yes" to Form 990, Part IV, line 1. This includes section 501(c)(3) organizations (or organizations treated as such) that file Form 990-EZ. Specifically, these are organizations described in section 501(c)(3) that are public charities, organizations described in sections 501(e), 501(f), 501(j), 501(k), or 501(n), and nonexempt charitable trusts described in section 4947(a)(1) that are not treated as private foundations.

Form 990 Schedule A Tax Filing Deadlines and Due Dates

• Due date for organizations with a fiscal year ending December 31: May 15th of the following year
• Due date for organizations with a different fiscal year end: 15th day of the 5th month after the organization's fiscal year ends
• Note: Organizations should refer to the current year's Form 990 instructions or the IRS website for specific filing deadlines, as these can change or be extended by the IRS.

Form 990 Schedule A Late Payment Penalty

While there is no specific late payment penalty mentioned for Form 990 Schedule A, penalties are generally associated with the main Form 990 filing requirements rather than individual schedules. To avoid penalties, organizations should refer to the general instructions for Form 990 for information on penalties related to late filing or failure to file the required forms and schedules.

Step-by-Step Instructions for Form 990 Schedule A

Step by Step Instructions for Filling Out Form 990 Schedule A:

1. Introductory Material: Check for the latest information about developments related to Form 990 and its instructions at IRS.gov/Form990.
2. General Instructions:
   • Determine if Schedule A is required by assessing if the organization answered "Yes" to Form 990, Part IV, line 1.
   • Identify the organization's public charity status based on the IRS tax-exempt determination letter or other qualifying criteria.
   • Use the same accounting method as indicated on Form 990, Part XII, line 1, or Form 990-EZ, line G.
3. Specific Instructions:
   • Part I: Check the box that best describes the reason for the organization's public charity status. Provide additional explanations in Part VI if necessary.
   • Part II: Complete this section if the organization is claiming public charity status under Sections 170(b)(1)(A)(iv) or 170(b)(1)(A)(vi). Calculate the public support percentage as instructed.
   • Part III: For organizations qualifying under Section 509(a)(2), calculate public support and investment income percentages.
   • Part IV: Supporting organizations must complete the sections relevant to their type (Type I, II, III Functionally Integrated, or III Non-Functionally Integrated) and provide required information about governance, operations, and support to their supported organizations.
   • Part V: Type III Non-Functionally Integrated Supporting Organizations must calculate their distributable amount, report distributions, and demonstrate attentiveness to supported organizations.
   • Part VI: Use this part to provide any additional information or explanations required by the instructions or to supplement responses on Schedule A.

Each section of the instructions provides detailed guidance on what information is required and how to calculate and report it accurately. Organizations should carefully follow these instructions to ensure compliance and accurately reflect their public charity status and support.

How to Submit Form 990 Schedule A

To submit Form 990 Schedule A, first determine your organization's public charity status and calculate public support according to the instructions provided for Part II or Part III. If applicable, complete Part IV for supporting organizations and Part V for non-functionally integrated Type III supporting organizations. Use Part VI to provide any additional information or explanations. Review and finalize the form, ensuring accuracy and proper documentation. Finally, attach Schedule A to your organization's Form 990 or 990-EZ before submitting it to the IRS. Be aware of filing deadlines to avoid penalties for late submission.

Need Help with other Finance or Startup Questions?

Choose Pilot for expert bookkeeping, CFO, and tax services, catering to thousands of startups and expanding businesses. We pride ourselves on processing over 10 million transactions and possessing exceptional expertise in promoting business growth. As the leading accounting firm focused on startups in the U.S., our goal is to help you thrive. Reach out to our sales team or check out our demo for more information!

‍