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The ins and outs of Schedule B

Feb 29, 2024 · 3 min read

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Form 990’s Schedule B, which has been the subject of controversy for many years, is the Schedule of Contributors for exempt organizations preparing and filing the Form 990, 990-EZ, and 990-PF. Generally, Schedule B is filed annually by any organization receiving contributions in excess of $5,000 from a single donor. The $5,000 threshold is an aggregate of all contributions made by a single donor, ignoring gifts under $1,000.

Although almost all filers of Schedule B are not subject to public

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