Form 990-EZ Schedule A and Schedule B: Who Needs Them and How to Tell
Reviewed · First published · 5 min read
The first time a small charity files Form 990-EZ, the treasurer meets two schedules with confusing names. Schedule A is about why your organization is a public charity. Schedule B is a list of your biggest contributors. One is required for every 501(c)(3); the other depends on a single number. Here is how to tell.
If you are not sure you file the 990-EZ at all, start with 990-N vs 990-EZ.
Schedule A: every 501(c)(3) that files a 990-EZ
The rule is short. The Schedule A instructions say any section 501(c)(3) organization (or one treated as such) that files Form 990-EZ must complete and attach Schedule A. There is no size test and no exception for small groups.
Organizations exempt under other sections, such as 501(c)(4) social welfare groups or 501(c)(7) social clubs, do not file it. A 501(c)(3) that is a private foundation doesn't file Form 990-EZ or Schedule A; it files Form 990-PF.
A 501(c)(3) also completes Part VI of the 990-EZ itself, which other 990-EZ filers skip.
Part I: pick one reason you are a public charity
Part I lists twelve reasons an organization can be a public charity. You check only one for the year. Your IRS determination letter names the classification the IRS gave you, so start there.
For small community groups, two lines come up most:
- Line 7, section 170(b)(1)(A)(vi): an organization supported mainly by gifts from the public and grants from government or other public charities. It completes Part II.
- Line 10, section 509(a)(2): an organization supported by gifts plus money from its activities, such as admissions, ticket sales or membership fees. It completes Part III.
A supporting organization (line 12) completes Part IV instead. Schools, churches and hospitals have their own lines.
Use the same accounting method on Schedule A that you checked on line G of the 990-EZ, cash or accrual.
Part II: the public support test
A line 7 organization shows that the public supports it. The instructions describe two ways to pass:
- The 33⅓% test. At least one-third of total support comes from government units, contributions from the general public, and grants from other public charities.
- The 10% facts-and-circumstances test. At least 10% comes from those sources, and the facts and circumstances show the organization is publicly supported.
The numbers are not just this year. Public support is measured over five years: the current year and the four before it.
The 2% rule
The test is about broad support, so one big donor can only count so much. Gifts from any one person count as public support only up to 2% of total support for the five years. Gifts from government units and from other publicly supported charities are not limited this way.
Here is an example with made-up numbers. A small arts council had $200,000 of total support over five years. Two percent is $4,000. A local family gave $10,000 over that period, so only $4,000 of it counts as public support. The other $6,000 still counts in total support.
The first five years
A new organization does not have a five-year record yet. For each of its first five tax years as a 501(c)(3), the organization checks the box on line 13 of Part II and stops; it does not complete the rest of Part II.
Part III: the 509(a)(2) tests
A line 10 organization must pass two tests, both measured over the same five years:
- More than one-third of its support comes from gifts, grants, contributions, membership fees and gross receipts from its exempt activities.
- No more than one-third comes from investment income and net unrelated business income.
Two limits apply. Gross receipts from activities paid by any one person or government agency count only up to the greater of $5,000 or 1% of total support for that year. Money from disqualified persons, such as substantial contributors and the officers who run the organization, doesn't count as public support at all. The Form 990 instructions' glossary has the full definition.
If your numbers fall short of every test, stop and talk to a tax professional before you file. The Schedule A instructions explain when an organization is treated as a private foundation instead.
Schedule B: only if someone gave $5,000 or more
Schedule B lists contributors. Every 990-EZ filer must either check the box in Item H, certifying that it doesn't need Schedule B, or attach Schedule B. The 990-EZ instructions say doing neither makes the return incomplete.
The general rule
You report every contributor who gave $5,000 or more during the year, in money or property. To add up one contributor's total, count only separate gifts of $1,000 or more; you can ignore smaller gifts.
A contributor is not only a person. The instructions list individuals, fiduciaries, partnerships, corporations, associations, trusts and exempt organizations. Line 7 and 509(a)(2) organizations also report government units as contributors.
The special rule, and why it rarely matters on a 990-EZ
A 501(c)(3) that meets the 33⅓% test lists only contributors who gave $5,000 or more and more than 2% of the amount on Form 990-EZ line 1 (contributions, gifts and grants).
On a 990-EZ, that second number can't get very high. A 990-EZ filer has gross receipts under $200,000, line 1 is part of gross receipts, and 2% of $200,000 is $4,000. So for a 990-EZ filer, the threshold stays at $5,000.
Who can see the names
For a 501(c)(3) public charity, the names and addresses on Schedule B go to the IRS but are not open to public inspection.
A quick way to decide
- Are you a 501(c)(3)? Then you need Schedule A. Find your Part I line on your determination letter.
- Are you in your first five years? Check line 13 and stop.
- Otherwise, gather five years of support figures for Part II or Part III.
- Did any one contributor give $5,000 or more, counting gifts of $1,000 or more? If no, check Item H. If yes, you need Schedule B.
For parent groups, the PTA and PTO filing guide and the booster club guide cover the rest of the return.
How 990.tax handles Schedule A and Schedule B
990.tax e-files Form 990-EZ with Schedule A and Schedule O included. The editor walks you through Part I and the support figures for Part II or III, and does the percentage math for you. As of November 2026 it files tax years 2023 and 2024. There is one price per filing and no subscription (pricing).
The app also asks the Item H question: did any one contributor give $5,000 or more? If the answer is yes, your return needs Schedule B, which 990.tax does not file for these years yet. The app tells you before you pay, so you can use another e-file provider; see what 990.tax does not file.
See the Form 990-EZ filing guide and the step-by-step help article, then start when your numbers are ready.
990.tax is an IRS-authorized e-file provider and is not affiliated with the IRS.
This post is general information, not legal or tax advice.
