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Who must File 990-EZ Schedule A

Organizations such as public charities and non-profit charitable organizations who are eligible to attain IRS Section 501(c)(3) and 4947(a)(1) status are not treated as private foundations and they are required to attach Schedule A to their return.

Importance of Form 990-EZ Schedule A

Non-profit organizations must file Form 990-EZ to provide information about public charity status and public charity support. It is the kind of process that public charities are required to show their charity information that is openly accessible to the public. This is how the tax-exempt organization should differentiate itself from the private foundation.

Public Charity Status and Public Support – Form 990-EZ

IRS classifies the organizations as either private foundations or public charities. Public charity status or public support is granted certain tax exemptions by the IRS. Usually, public charities receive more financial support from the public or governments, so the IRS is more conscious about whether their revenues are accountable or not. Moreover, Public charities receive tax benefits like qualifying to receive tax deductions from certain corporations.

Instructions to Completed 990-EZ Schedule A

Schedule A has VI parts, and each part describes the unique functionality of organizations.

Part I - Reason for Public Charity Status

Part I contains a 1- 12 check box to indicate the reason for an organization to attain the public charity status for the tax year. The organization must check only one box, in case if they believe there is more than one reason to indicate that public charity, they can explain the other reason in Part IV.

If the organization does not find a suitable reason for public charity status in line 1-12 check boxes, they should not file or 990-EZ. Instead of that they should file Form 990-PF.

Part II - Support Schedule for Organization

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) should have checked the box on lines 5,7, or 8 of Part I. Organization to qualify as a Public Support Test should fall under the section 170(b)(1)(A)(iv) for the publicly supported organization. An organization won’t meet the public support tests if the majority of gross receipts from their activities, governments, and contributions are directly or indirectly made by the public.

Part III - Support Schedule for Organizations Described

Part III should be completed by the organization if they checked line 10 in Part I. This part is completed by the organization that received gross receipts of more than 331/3 % from gifts, grants, contributions, and membership fees.

Part IV - Supporting Organization

Part IV should be completed by the organizations who selected lines 12a, 12b, 12c, or 12d in Part I. There are four types of supporting organizations they are,

  • Type I: Sections A and B
  • Type II: Sections A and C
  • Type III: Functionality Integrated: A, D, and E.
  • Type IV: Non-Functionality Integrated: Sections A and D.
Part V - Type III Non-Functionality Integrated

You should complete this part if your organization is a Type III support organization that is not functionally integrated. If the supporting organization meets the distribution requirements, they should inform the IRS in this part. To satisfy the distribution requirement, the organization must make a minimum amount (distributable amount) of distributions to or for the use of one or more supported organizations.

It consists of 5 Sections:

  • Adjusted Net Income
  • Minimum Asset Amount
  • Distributable Amount
  • Distributions
  • Distributions Allocations
Part VI - Supplemental Information

If there is any explanation or additional information you are required to submit, this part will be used.

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