990 Sch. G

Supplemental Information Regarding Fundraising or Gaming Activities

Agency
IRS
Revision
Rev. December 2024
Fillable fields
193
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 990 Sch. G online
Page 1 of form 990 Sch. G

Schedule G (Form 990): Supplemental Information Regarding Fundraising or Gaming Activities

Schedule G (Form 990) is the schedule an organization attaches to Form 990 or Form 990-EZ to give the IRS details about its fundraising and gaming. The instructions say it is used "to report professional fundraising services, fundraising events, and gaming."

The top of the schedule says to complete it if the organization answered "Yes" on Form 990, Part IV, line 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. It has four parts: fundraising activities, fundraising events, gaming, and supplemental information. The schedule is marked "Open to Public Inspection."

The December 2024 revision is a continuous-use form. The instructions say to use them for tax year 2024 and subsequent years until a superseding revision is issued. You can fill out the schedule free in your browser on this page and download the result without an account.

What's on Schedule G (Form 990)

Header

The organization's name and employer identification number, the title, OMB No. 1545-0047 and the line "Attach to Form 990 or Form 990-EZ."

Part I: Fundraising Activities

Line 1 lists fundraising methods to check, such as mail, internet and email, phone and in-person solicitations. Line 2 covers agreements with professional fundraisers and line 3 lists states where the organization is registered or licensed to solicit.

Part II: Fundraising Events

Columns for Event #1, Event #2, other events and the total, listing events with gross receipts greater than $5,000. Lines cover gross receipts, contributions, gross income, prizes, direct expenses and net income.

Part III: Gaming, lines 1 to 8

Columns for bingo, pull tabs/instant bingo/progressive bingo, other gaming and the total. Lines cover gross revenue, cash and noncash prizes, rent/facility costs, other direct expenses, volunteer labor and net gaming income.

Part III: Gaming, lines 9 to 17

States where gaming is conducted and licensing, revoked licenses, gaming with nonmembers, gaming trusts or partnerships, facility percentages, the books and records preparer, third-party contracts, the gaming manager and mandatory distributions.

Part IV: Supplemental Information

Space for the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16 and 17b, plus any additional information.

How to fill out Schedule G (Form 990)

  1. 1

    Find the parts that apply

    Check the organization's answers on Form 990, Part IV, lines 17, 18 and 19, or its amounts on Form 990-EZ. The instructions say to complete the appropriate parts and attach the schedule to the return.

  2. 2

    Part I

    Check each fundraising method used. On line 2b, the instructions say to list the 10 highest paid individuals or entities each to be compensated at least $5,000 for professional fundraising services, with business addresses. Column (vi) is column (iv) minus column (v).

  3. 3

    Part II

    List the two largest events with gross receipts greater than $5,000 each in columns (a) and (b). In column (c), enter the number of other such events and their totals, or "None." Gaming revenue and expenses go in Part III, not Part II.

  4. 4

    Part III, lines 1 to 8

    Treat all bingo as one event in column (a) and all pull tabs as one event in column (b), with progressive, instant and event bingo in column (b). For Form 990 filers, the instructions say line 1, column (d), line 7 and line 8 equal Form 990, Part VIII, lines 9a, b and c.

  5. 5

    Part III, lines 9 to 17

    Enter the states where gaming was conducted and answer the licensing, nonmember, facility and contract questions. On line 16, report only the part of a director, officer or employee's pay that is allocable to gaming management.

  6. 6

    Part IV

    Write the required explanations and any other information. The instructions say to identify the specific part and line number each response supports, in the order they appear on the schedule.

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Where it goes and what to keep

Attach to the return

The schedule says "Attach to Form 990 or Form 990-EZ." It is filed with that return, not on its own.

Which revision

The instructions say Schedule G and its instructions were converted from an annual revision to continuous use, starting with tax year 2024 and continuing until a superseding revision is issued.

Public inspection

The schedule is marked "Open to Public Inspection," so its contents can be seen by the public.

Records to keep

The instructions say the organization should retain an itemized list of the other direct expenses it reports on Part II, line 9 and Part III, line 5.

Related wagering returns

The instructions name Form 730, Monthly Tax Return for Wagers, and Form 11-C, Occupational Tax and Registration Return for Wagering, among the excise taxes in the itemized gaming expense list.

Who fills out Schedule G (Form 990)?

  • Organizations paying professional fundraisers

    Part I applies when the organization answered "Yes" on Form 990, Part IV, line 17 because it reported more than $15,000 of expenses for professional fundraising services on Form 990, Part IX, lines 6 and 11e.

  • Organizations holding fundraising events

    Part II applies when Form 990, Part IV, line 18 is "Yes," or when a Form 990-EZ filer reported more than $15,000 of fundraising event contributions and gross income on lines 1 and 6b.

  • Organizations conducting gaming

    Part III applies when Form 990, Part IV, line 19 is "Yes," or when a Form 990-EZ filer reported more than $15,000 of gross income from gaming on line 6a.

  • Form 990-EZ filers

    The schedule says Form 990-EZ filers are not required to complete Part I. They complete Part II or Part III when their amounts pass the $15,000 levels above.

  • Voluntary filers

    The instructions say an organization that chooses to file Form 990 or Form 990-EZ without being required to files a complete return, including the required schedules.

The schedule is completed by an organization that files Form 990 or Form 990-EZ. It goes to the IRS attached to that return. Each part has its own trigger.

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Questions about Form 990 Sch. G

Who files Schedule G (Form 990)?

An organization that files Form 990 or Form 990-EZ and answered "Yes" on Form 990, Part IV, line 17, 18 or 19, or passed the $15,000 levels the schedule names for Form 990-EZ filers.

Do Form 990-EZ filers complete Part I?

No. The schedule says Form 990-EZ filers are not required to complete Part I, Fundraising Activities.

Which fundraising events go in Part II?

The instructions say to list only events with gross receipts greater than $5,000. The two largest go in columns (a) and (b), and the rest are combined in column (c).

Where is bingo reported?

In Part III, Gaming. The instructions say gaming revenue and expenses go in Part III rather than Part II, with bingo in column (a) and pull tabs and instant bingo in column (b).

Is Schedule G public?

Yes. The schedule is marked "Open to Public Inspection."

Which year can this revision be used for?

The instructions say the December 2024 revision is used for tax year 2024 and subsequent years until a superseding revision is issued.