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Item
H—Schedule B
Whether
or not the organization enters any amount on line 1 of Form 990-EZ,
the organization must either check the box in item H or attach
Schedule B. Failure to either check the box in item H or file
Schedule B will result in a determination that the return is
incomplete. See the Instructions for Schedule B for more information.
Tip:
For
purposes of Schedule B, contributors
include
individuals,
fiduciaries,
partnerships, corporations,
associations,
trusts, and exempt
organizations.
For organizations described in section 170(b)(1)(A)(iv) or (vi) or
509(a)(2), contributors
also
include governmental units.
Guidelines
for Meeting the Requirements of Schedule B
Section
501(c)(3) Organization Meeting the 1/3 Support Test of 170(b)(1)(A)
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If
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A
section 501(c)(3) organization that met the 33-and-1/3%
support test of the regulations under 509(a)(1)/ 170(b)(1)(A) did
not receive a contribution of the greater of $5,000 or 2% of the
amount on line 1 of Form 990-EZ from any one contributor,*
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Then
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The
organization should check the box in item H to certify that it is
not required to attach Schedule B.
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Otherwise
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Complete
and attach Schedule B.
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Section
501(c)(7), (8), or (10) Organizations
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If
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A
section 501(c)(7), (8), or (10) organization did not receive any
contribution
or bequest for use exclusively
for
religious, charitable, scientific, literary, or educational
purposes, or the prevention of cruelty to children or animals (and
did not receive any noncharitable contributions of $5,000 or more
as described below under General Rule),
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Then
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The
organization should check the box in item H to certify that it is
not required to attach Schedule B.
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Otherwise
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Complete
and attach Schedule B.
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All
Other Form 990-EZ Organizations (General Rule)
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If
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The
organization did not receive a contribution of $5,000 or more from
any one contributor* (reportable on line 1 of the Form 990-EZ),
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Then
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The
organization should check the box in item H to certify that it is
not required to attach Schedule B.
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Otherwise
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Complete
and attach Schedule B.
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*
Total
a contributor’s gifts of $1,000 or more to determine if a
contributor gave $5,000 or more. Do not include smaller gifts.
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