Schedule a Form 990 or 990 Ez Form

A Schedule A Form is used by the Internal Revenue Service. Also known as a Public Charity Status and Public Support Form, it is attached to Form 990 or Form 990 EZ. This form is used by tax-exempt organizations, non-exempt charitable trusts, and certain political organizations along with the Form 990 or Form 990 EZ.

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What is a Form 990 Schedule A?

A Schedule A Form 990 or 990-EZ is also known as a Public Charity Status and Public Support form. This form is used for tax filing purposes, and it will be sent to the United States Internal Revenue Service. Tax exempt organizations, non-exempt charitable trusts, and certain political organizations will need to include this form with their regular Form 990 or 990-EZ. It is a supplemental form.
This form will provide the Internal Revenue Service with the required information about their public charity status and public support. This form will allow the organization to list the reason why they are considered a public charity. They will also need to provide the IRS with detailed information about the organization, including the employer identification number and the type of organization they are classified as. This information will ensure that the organization is properly taxed.

How to complete a Form 990 Schedule A (Step by Step)

To complete a Form 990 Schedule A, you will need to provide the following information:

Part I - Reason for Public Charity Status

In the first part of Form 990-EZ, you need to indicate that the organization is not a private foundation because it is one of the following:

  • Church, convention of churches or association of churches
  • School
  • Hospital
  • Medical research organization that operates in conjunction with a hospital
  • Organization that benefits a college or university
  • Federal, state, or local governmental unit
  • Organization that receives a substantial part of its support from the government or the general public
  • Community trust
  • Agricultural research organization operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture
  • Organization that normally receives more than 33⅓% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions and no more than 33⅓% of its support form gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired after June 30, 1975
  • Organization organized and operated to test for public safety
  • Organization organized exclusively for the benefit of, to perform the functions of, or carry out the purposes of a publicly supported organization

Part II - Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

This section must only be completed if the organization is: an organization operated for the benefit of a college or university, an organization that receives a substantial part of its support from the government or the general public, a community trust, or if it failed to qualify under one of the tests of Part III.

Section A. Public Support

The organization should indicate (for the past 5 years):

  • Gifts, grants, contributions, and membership fees
  • Tax revenues levied for the organization’s benefit and either paid to or expended on its behalf
  • Value of services or facilities furnished by a governmental unit to the organization without charge
  • Total of all of the above
  • Portion of total contributions by each person (other than a governmental unit or publicly supported organization) from the gifts, grants, contributions, and membership fees that exceeds 2% of the amount of total support received in the last 5 years
  • Section B. Total Support

The organization should indicate (for the past 5 years)

  • Totals from the public support section
  • Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from other sources
  • Net income from unrelated business activities
  • Other income
  • Total support
  • Gross receipts from related activities
  • Whether it is the organization’s first five years

Section C. Computation of Public Support Percentage

The organization should indicate:

  • Public support percentage for past year
  • Public support percentage from one year ago
  • 33⅓% support test for past year
  • 10%-facts-and-circumstances test for the past year
  • 10%-facts-and-circumstance test from one year ago
  • Whether it is a private organization

Part V -  Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Indicate if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 or fill out:

Section A - Adjusted Net Income

  1. Net short-term capital gain
  2. Recoveries of prior-year distributions
  3. Other gross income (see instructions)
  4. Add lines 1 through 3
  5. Depreciation and depletion
  6. Portion of operating expenses paid or incurred for the production or collection of gross income or for management, conservation, or maintenance of property held for production of income
  7. Other expenses
  8. Adjusted Net Income (subtract lines 5, 6, and 7 from line 4)

Section B - Minimum Asset Amount

  1. Aggregate fair market value of all non-exempt-use assets
    1. Average monthly value of securities
    2. Average monthly cash balances
    3. Fair market value of other non-exempt-use assets
    4. Total (add lines 1a, 1b, and 1c)
    5. Discount claimed for blockage or other factors
  2. Acquisition indebtedness applicable to non-exempt-use assets
  3. Subtract line 2 from line 1d
  4. Cash deemed held for exempt use. Enter 1-1/2% of line 3
  5. Net value of non-exempt-use assets (subtract line 4 from line 3)
  6. Multiply line 5 by .035
  7. Recoveries of prior-year distributions
  8. Minimum Asset Amount (add line 7 to line 6) 

Section C—Distributable Amount Current Year

  1. Adjusted net income for the prior year (from Section A, line 8, Column A) 
  2. Enter 85% of line 1
  3. Minimum asset amount for prior year (from Section B, line 8, Column A)
  4. Enter the greater of line 2 or line 3
  5. Income tax imposed in prior year
  6. Distributable Amount. Subtract line 5 from line 4
  7. Indicate if the current year is first as a non-functionally integrated Type III supporting organization

Section D—Distributions Current Year

  1. Amounts paid to supported organizations to accomplish exempt purposes
  2. Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity
  3. Administrative expenses paid to accomplish the exempt purposes of supported organizations
  4. Amounts paid to acquire exempt-use assets
  5. Qualified set-aside amounts (prior IRS approval required)
  6. Other distributions
  7. Total annual distributions. Add lines 1 through 6.
  8. Distributions to attentive supported organizations to which the organization is responsive
  9. Distributable amount for current year from Section C, line 6
  10. Line 8 amount divided by line 9 amount

Section E—Distribution Allocations

  1. Distributable amount for past year from Section C, line 6
  2. Under Distributions, if any, for years prior to current year
  3. Excess distributions carryover, if any, to current year
    1. 5 years ago
    2. 4 years ago
    3. 3 years ago
    4. 2 years ago
    5. 1 year ago
    6. Total of past 5 years
    7. Applied to under distributions of prior years
    8. Applied to current year’s distributable amount
    9. Carryover from 5 years prior not applied
    10. Remainder. Subtract lines 3g, 3h, and 3i from 3f.
  4. Distributions for current year from Section D, line 7: 
    1. Applied to under distributions of prior years
    2. Applied to current year’s distributable amount
    3. Remainder. Subtract lines 4a and 4b from 4.
  5. Remaining under distributions for years prior to current year, if any. Subtract lines 3g and 4a from line 2.
  6. Remaining under distributions for current year. Subtract lines 3h and 4b from line 1.
  7. Excess distributions carryover to next year. Add lines 3j and 4c.
  8. Breakdown of line 7 by past 5 years

Part VI - Supplemental Information - Provide the explanations that are required by many of the sections of this form.

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