For many non-profits and exempt organizations, filing Schedule A is the most significant part of completing your 990 information return. Organizations that are described in Internal Revenue Code Section 501(c)(3) and are public charities must complete and attach Schedule A along with their Form 990 / 990-EZ return.
If you're a tax-exempt or non-profit organization looking for comprehensive information on Form 990 Schedule A, you've come to the right place. Let’s learn more about Schedule A and its filing requirements.
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Schedule A, Public Charity Status and Public Support is a supplementary schedule that accompanies the standard Form 990/Form 990-EZ and is filed annually by tax-exempt organizations.
Filing schedule A along with your 990 return allows you to report critical data on your public charity status, support, and revenue, helping to ensure transparency and compliance with IRS regulations.
Not all tax-exempt organizations are required to file Form 990 Schedule A. To determine if your organization must file this schedule, consider the following:
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All Section 501(c)(3) organizations that file Form 990-EZ must complete and attach Schedule A along with their 990-EZ return.
Below, we have provided Schedule A filing requirements for each part.
To complete this section, the filing organization must check only one of the boxes on lines 1 through 12 to indicate the reason the organization is a public charity for the tax year.
The rest of Schedule A is completed based on the box checked in Part I.
Part II must be completed only if you have checked the box on lines 5, 7, or 8 of Schedule A Part I. For Part II, only gifts, grants, and contributions are counted towards public support.
The calculated Public support should be reported on line 14. To meet the public support test, the calculated percentage of public support must be greater than 33 1/3%.
Part III must be completed only if you checked the box in Part I, for line 10. For Part III, gifts, grants and contributions, and program service revenue count towards the public support calculation.
Report the calculated public support on line 15. To meet the public support test, the percentage of public support calculated must be greater than 33 1/3%
Part IV must be completed only if you checked the box in Part I, for line 12. The sections to be completed will depend on the type of supporting organization (I, II, or III), but all supporting organizations must complete Section A.
A series of questions is asked that must be answered to demonstrate compliance with the detailed rules about these organizations.
Part V only needs to be completed if the organization is a Type III Non-Functionally integrated supporting organization.
A Type III supporting organization (other than a Type III functionally integrated supporting organization) must generally satisfy a distribution requirement described in Regulations section 1.509(a)-4(i)(5)(ii) along with an attentiveness requirement described in Regulations section 1.509(a)-4(i)(5)(iii) to meet the integral part test for a Type III relationship.
Part VI of Schedule A is used to provide additional support for any of the items in the above sections requiring further explanation. Any additional information the organization considers necessary may also be reported here.
TaxZerone is an IRS-authorized e-file service provider; meaning you get instant updates on your 990-EZ filing status. We ensure help is available in every step to provide you with a smooth e-filing experience!
Even if the IRS rejects your Form 990-EZ due to any reason, you can correct and retransmit it to the IRS for free!
Here’s how your 990-EZ return with Schedule A attachment is transmitted to the IRS - just 3 simple steps!
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There's no separate filing deadline for Form 990 Schedule A as it aligns with the deadline for the standard Form 990.
In most cases, the due date to file a 990/990-EZ return is on the 15th day of the 5th month after the end of your organization's fiscal year. For organizations that follow the calendar year (ending on December 31), the due date is May 15th.