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IRS Schedule A for Form 990 or 990-EZ is used by tax-exempt organizations, such as charities and other nonprofit entities, to provide additional information about their public charity status and public support. It is an essential form for these organizations to maintain their tax-exempt status under section 501(c)(3) of the Internal Revenue Code.
This schedule requires organizations to classify themselves as a public charity or a private foundation. The form helps determine an organization’s public charity status based on the source of its financial support, including contributions from the general public, governmental agencies, and other public entities. Schedule A contains several parts designed to demonstrate compliance with the public support test, which requires that a significant portion of an organization’s funding come from the public or other sources that further its tax-exempt purposes.
Other IRS Forms for Charities and Nonprofits
Here, we have collected some other IRS forms that might be valuable to your organization. Knowing the peculiarities of these forms will help you prove your legal operation in the eyes of the IRS.
What it is: Schedule A (Form 990) is Public Charity Status and Public Support.
Where and when to file: Attach to Form 990 or Form 990-EZ.
Complete if the organization is a section 4947(a)(1) nonexempt charitable trust or a section 501(c)(3) organization.
An organization that answered “Yes” to Form 990, Part IV, line 1, must complete and attach Schedule A (Form 990) to Form 990.[2]
Any section 501(c)(3) organization (or organization treated as such) that files a Form 990-EZ must complete and attach this schedule to Form 990-EZ.[2]
Schedule A (Form 990) is used by an organization that files Form 990 or Form 990-EZ to provide the required information about public charity status and public support.[2]
Enter the Name of the organization and the Employer identification number.
All organizations must complete Part I, Reason for Public Charity Status. The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
The reason can be the same as stated in the organization's tax-exempt determination letter from the IRS (“exemption letter”) or subsequent IRS determination letter, or it can be different.
For line 7, check the box and complete Part II if the organization meets one of the section 170(b)(1)(A)(vi) public support tests.
An organization that doesn't check any of the boxes on lines 1 through 12 shouldn't file Form 990, Form 990-EZ, or Schedule A (Form 990) for the tax year, but should file Form 990-PF instead.[2]
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi): if the organization checked a box in Part I, on line 5, 7, or 8, it should complete Part II and insert the appropriate dollar amounts.
Don't leave Part II blank or report only zeros if the organization had any support during the period.
Public support is measured using a 5-year computation period that includes the current and 4 prior tax years (including short years).
If the organization wasn't a section 501(c)(3) organization for the entire 5-year period in Part II, report amounts only for the years the organization was a section 501(c)(3) organization.
On line 1, don't include any “unusual grants.”
On line 4, Total, add lines 1 through 3. On line 6, Public support, subtract line 5 from line 4.[2]
Other income: do not include gain or loss from the sale of capital assets (Explain in Part VI.)
On line 11, Total support, add lines 7 through 10. Line 12 is Gross receipts from related activities, etc. (see instructions).
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here.
When the organization prepares Part II for its sixth tax year and subsequent years, it shouldn't check the box on line 13 and should complete the rest of Part II.[2]
Box 6, Computation of Public Support Percentage: on line 14, enter the public support percentage for 2025 (line 6, column (f), divided by line 11, column (f)). Round to the nearest hundredth decimal point in reporting the percentage of public support.
Line 15. For 2025, enter the public support percentage from the 2024 Schedule A (Form 990), Part II, line 14.
On line 16a, if the organization didn't check the box on line 13, and line 14 is 33 1/3% or more, check the box on this line and don't complete the rest of Part II. The organization qualifies as a publicly supported organization for 2025 and 2026.
On line 16b, if the organization didn't check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check the box on this line and don't complete the rest of Part II. The organization qualifies as a publicly supported organization for 2025.
On line 17a, if the organization didn't check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test, check the box on this line and don't complete the rest of Part II. If this box is checked, explain in Part VI how the organization meets the facts-and-circumstances test in Regulations section 1.170A-9(f)(3).
On line 17b, if the organization didn't check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check the box on this line and don't complete the rest of Part II. Explain in Part VI how the organization meets the facts-and-circumstances test.
On line 18, if the organization didn't check a box on line 13, 16a, 16b, 17a, or 17b, it doesn't qualify as a publicly supported organization under section 170(b)(1)(A)(iv) or 170(b)(1)(A)(vi) for the 2025 tax year and should check the box on this line.[2]
Schedule A (Form 990) 2025, page 8, Part VI, Supplemental Information: also complete this part for any additional information.
Go to www.irs.gov/Form990 for instructions and the latest information.
Schedule A (Form 990) 2025, page 3, Part III, Support Schedule for Organizations Described in Section 509(a)(2): complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II.
Schedule A (Form 990) 2025, page 4, Part IV, Supporting Organizations: complete only if you checked a box on line 12 of Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.
[1] Schedule A (Form 990) 2025, Public Charity Status and Public Support, Department of the Treasury, Internal Revenue Service (the Official source link on this page).
[2] Instructions for Schedule A (Form 990) (2025), Catalog Number 11294Q, Internal Revenue Service.