990

Noncash Contributions

Agency
IRS
Revision
2025
Fillable fields
126
Pages
5
Official source
IRS form page
Checked
October 21, 2026
Fill 990 online
Page 1 of form 990

Schedule M (Form 990): Noncash Contributions

Schedule M (Form 990) is used by an organization that files Form 990 to report the types of noncash contributions it received during the year and certain information about them. The instructions say it requires reporting of the quantity and the reported financial statement amount of noncash contributions by type of property, and that noncash donated items are reported even if sold immediately after they are received.

The 2025 schedule has Part I, Types of Property, with 28 property lines and questions on lines 29 to 33, and Part II, Supplemental Information, for narrative answers. The instructions for the schedule are printed on pages 3 to 5 of the same PDF. The schedule says to attach it to Form 990, and it is marked Open to Public Inspection.

The organization completes it, not the donor. You can fill out Schedule M (Form 990) free in your browser on this page and download it without an account.

What's on Schedule M (Form 990)

Column (a): check if applicable

Check the box for each type of property the organization received by contribution during the year.

Column (b): number of contributions or items

The number of contributions or items contributed, based on the organization's recordkeeping practices. Part II explains which count was used. Column (b) is not required for books and publications or clothing and household goods on lines 4 and 5.

Columns (c) and (d): amount and method

Column (c) holds the revenues reported on Form 990, Part VIII, line 1g, or -0- if none. Column (d) describes the method, such as cost or selling price, sale of comparable properties, replacement cost or opinions of experts.

Lines 1 to 28: types of property

Art, historical treasures, fractional interests, books, clothing and household goods, cars, boats and planes, intellectual property, securities, qualified conservation contributions, real estate, collectibles, food, drugs and medical supplies, taxidermy, artifacts, scientific specimens and four Other lines.

Lines 29 to 33: questions

The number of Forms 8283 received with Part V, Donee Acknowledgment, completed; property held at least 3 years and not used for exempt purposes; a gift acceptance policy; third parties used for noncash gifts; and missing column (c) amounts.

Part II: Supplemental Information

Narrative answers for lines 30b, 32b and 33, whether column (b) counts contributions, items or both, and any other explanations. The instructions say to identify the line each response supports.

How to fill out Schedule M (Form 990)

  1. 1

    Lines 1 to 3: art

    Works of art include paintings, sculptures, prints, drawings, antiques, photography and similar objects, but not collectibles (line 18) or taxidermy (line 21). For fractional interests on line 3, report in column (b) the fractional interest for each year one is received.

  2. 2

    Lines 6 to 8: vehicles and intellectual property

    Line 6 includes only motor vehicles manufactured primarily for use on public streets, roads, and highways. The instructions say the organization furnishes the donor and files Form 1098-C for lines 6 and 7, and Form 8899 for certain line 8 contributions.

  3. 3

    Lines 9 to 12: securities

    Publicly traded securities, closely held stock, partnership, LLC or trust interests, and other securities. For each security, the instructions say to treat each separate gift, rather than each share received, as a contribution.

  4. 4

    Lines 13 to 17: conservation and real estate

    Line 13 is for restrictions on the exterior of a certified historic structure, line 14 for other qualified conservation contributions such as conservation easements, and lines 15 to 17 for residential, commercial and other real estate.

  5. 5

    Lines 25 to 28: other property

    Use these lines for property not listed above, such as clothing and household goods not in good used condition or better, and conservation easements the organization knows don't qualify. Self-created items and archival records are listed separately as a type.

  6. 6

    Lines 29 to 33 and Part II

    Enter the count of Forms 8283 for which the organization completed Part V, answer lines 30a to 32a, and describe in Part II the arrangements for lines 30b and 32b and any missing column (c) amounts on line 33.

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How it is filed and what to leave out

Attach to Form 990

The schedule says to attach it to Form 990, so it is filed as part of the organization's return.

Open to public inspection

The schedule header is marked Open to Public Inspection.

What not to report

The instructions say not to report noncash contributions received in a prior year, donations of services, or the donated use of facilities, equipment, or materials.

Items sold right away

The instructions say to report noncash donated items even if they were sold immediately after they were received.

Valuation example

The instructions give the example of a used car with a dealer retail value of $1,600 and a private party sale price of $750. The organization reports $750 in column (c) and the method in column (d).

Related forms

Who files Schedule M (Form 990)?

  • Organizations answering Yes on Part IV, line 29 or 30

    The instructions say an organization that answered Yes to Form 990, Part IV, line 29 or 30, completes Schedule M and attaches it to Form 990.

  • More than $25,000 in noncash contributions

    The instructions say this means an organization that reported more than $25,000 of aggregate noncash contributions on Form 990, Part VIII, line 1g.

  • Art, historical treasures and conservation gifts

    It also covers an organization that received contributions of art, historical treasures, or other similar assets, or qualified conservation contributions, regardless of whether it reported any revenues for them in Part VIII.

  • Voluntary Form 990 filers

    The instructions say an organization not required to file Form 990 that chooses to do so files a complete return with all the information requested, including the required schedules.

The schedule says to complete it if the organization answered Yes on Form 990, Part IV, line 29 or 30. It is filed with the organization's Form 990.

Official sources and the blank

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Questions about Form 990

Which organizations complete Schedule M (Form 990)?

An organization that answered Yes on Form 990, Part IV, line 29 or 30. The instructions say that means more than $25,000 of aggregate noncash contributions on Part VIII, line 1g, or contributions of art, historical treasures or similar assets, or qualified conservation contributions.

Does the donor file Schedule M?

No. It is used by an organization that files Form 990. Line 29 counts the Forms 8283 the organization received during the tax year for which it completed Form 8283, Part V, Donee Acknowledgment.

How are gifts of stock counted?

For each security, the instructions say to treat each separate gift, rather than each share received, as a contribution.

What if the organization did not record revenue for a gift?

The instructions give the example of a museum that does not capitalize its collections. It enters -0- in column (c), leaves column (d) blank, and can explain the zero amount in Part II.

Do donated services count?

No. The instructions say not to report donations of services or the donated use of facilities, equipment, or materials.

When is line 32a answered No?

The instructions say to answer No if the only third party used to solicit, process, or sell noncash contributions is a broker who sells publicly traded securities received as a gift.