990
Public Charity Status and Public Support
Schedule A (Form 990), Public Charity Status and Public Support, is used by an organization that files Form 990 or Form 990-EZ to provide the required information about public charity status and public support, the instructions say. The form says to complete it if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust, and to attach it to Form 990 or Form 990-EZ.
Part I records the one reason the organization is not a private foundation. Parts II and III hold the public support tests, Parts IV and V cover supporting organizations, and Part VI holds the explanations. This page hosts the 2025 schedule, which is marked Open to Public Inspection.
You can fill it out free in your browser on this page and download the result without an account.
Lines 1 to 12 list the reasons an organization is not a private foundation, such as a church, school, hospital or publicly supported organization. Line 12 covers Type I, Type II and Type III supporting organizations.
Public support and total support for 2021 through 2025, the public support percentage, and the 33 1/3% support test and the 10% facts-and-circumstances test.
Public support, total support and investment income for 2021 through 2025, with the public support and investment income percentages and the 33 1/3% support tests.
Yes or no questions in Sections A to E, matched to the type of supporting organization, about the supported organizations, governing documents and control.
Adjusted net income, minimum asset amount, distributable amount, distributions and the use of distributions and carryovers, in Sections A to E.
The explanations other lines ask for, identified by part and line number. The instructions say not to include donor names here because Part VI is made available for public inspection.
Enter the organization's name and employer identification number. The instructions say to use the same accounting method checked on Form 990, Part XII, line 1, or Form 990-EZ, line G.
Check only one box on lines 1 through 12. The instructions say an organization with more than one reason checks one box and can explain the others in Part VI. A line 12 organization also completes lines 12e, 12f and 12g.
The form says to complete Part II for a box on line 5, 7 or 8, and Part III for line 10. In the first 5 tax years as a section 501(c)(3) organization, check line 13 of Part II or line 14 of Part III and stop there.
The instructions say to round the Part II public support percentage to the nearest hundredth, so 58.3456% is reported as 58.35%. Then check the first test box that applies and stop, as the form directs.
Complete the sections that match the line 12 type: Type I Sections A and B, Type II Sections A and C, Type III functionally integrated Sections A, D and E, Type III non-functionally integrated Sections A and D plus Part V.
Give every explanation the schedule asks for, identifying the part and line number in the order they appear. The instructions say Part VI can be duplicated if more space is needed.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
The form says to attach Schedule A to Form 990 or Form 990-EZ. It goes with the organization's return for the same tax year.
The schedule is marked Open to Public Inspection. The instructions say not to include the names of donors, grantors or contributors in Part VI.
If the organization does not qualify under any box on Part I, lines 1 through 12, the instructions say it is a private foundation for filing purposes and files Form 990-PF instead.
The instructions say the IRS doesn't update its records on public charity status based on a change made on Schedule A, and point to the Instructions for Form 8940 for a determination letter request.
The instructions say an organization that doesn't know the status in its exemption letter can call Exempt Organizations Customer Account Services toll free at 877-829-5500.
The instructions say Schedule A was updated for final regulations (T.D. 9981) issued in October 2023 on Type I and Type III supporting organizations.
990
1,075 fields, 12 pages
990-EZ
325 fields, 4 pages
990-PF
1,147 fields, 13 pages
990 Sch. E
42 fields, 2 pages
990 Sch. B
201 fields, 4 pages
990 Sch. O
3 fields, 1 page
The schedule is completed by the exempt organization and attached to its own Form 990 or Form 990-EZ, as the instructions describe.
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The instructions say an organization that answered Yes to Form 990, Part IV, line 1, and any section 501(c)(3) organization that files Form 990-EZ completes and attaches it.
No. The instructions say to check only one box on lines 1 through 12. Other reasons can be explained in Part VI.
It is Part II, line 13 and Part III, line 14. The form says an organization in its first, second, third, fourth or fifth tax year as a section 501(c)(3) organization checks it and stops there.
The form is marked Open to Public Inspection, and the instructions say Part VI will be made available for public inspection, so donor names do not go there.
The instructions say a section 501(c)(3) private foundation that is not a public charity does not file Schedule A and files Form 990-PF instead.
No. The instructions say the IRS doesn't update its records on public charity status based on a change made on Schedule A (Form 990).