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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."
990 Sch. G
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.
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."
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.
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.
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.
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.
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.
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.
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).
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.
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.
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.
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.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
The schedule says "Attach to Form 990 or Form 990-EZ." It is filed with that return, not on its own.
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.
The schedule is marked "Open to Public Inspection," so its contents can be seen by the public.
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.
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.
990
1,075 fields, 12 pages
990-EZ
325 fields, 4 pages
730
45 fields, 4 pages
11-C
105 fields, 6 pages
990 Sch. O
3 fields, 1 page
990
454 fields, 8 pages
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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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.
No. The schedule says Form 990-EZ filers are not required to complete Part I, Fundraising Activities.
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).
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).
Yes. The schedule is marked "Open to Public Inspection."
The instructions say the December 2024 revision is used for tax year 2024 and subsequent years until a superseding revision is issued.