990 Schedule D Form – Fill Out and Use This PDF

The 990 Schedule D form is a supplemental financial statement required by the Internal Revenue Service for certain nonprofit organizations. It provides detailed information about donor-advised funds, conservation easements, collections of art, historical treasures, and more, depending on the organization's activities and financial arrangements. Ensuring accurate and complete information on this form is essential for compliance with tax regulations. For detailed instructions and assistance with filling out the form, click the button below.

Get Form Now Download PDF

990 Schedule D Form PDF Details

The 990 Schedule D form is a critical document for organizations seeking to maintain transparency and compliance with the Internal Revenue Service’s reporting requirements. This extensive form serves as a supplementary document to the primary Form 990 and is required for organizations that have certain types of financial activities or holdings, such as donor-advised funds, conservation easements, art collections, escrow, and custodial arrangements, among others. It delves deep into detailing an organization’s supplemental financial statements, including but not limited to endowment funds, investments, land, buildings, equipment, and other liabilities or assets not covered in the main 990 form. The Schedule D also requires organizations to disclose information on reconciliation of revenue and expenses per audited financial statements with those reported on the return. This level of detail helps ensure that organizations are transparent about their financial status and activities, providing the IRS and the public with a clearer picture of how they manage their assets and liabilities. Understanding and accurately completing this form is crucial for organizations to demonstrate compliance, maintain their tax-exempt status, and uphold the trust of their donors and stakeholders.

Question	Answer
Form Name	990 Schedule D Form
Form Length	5 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	1 min 15 sec
Other names	irs 990 schedule d, non profit 990, irs form 990 schedule d, 990 schedule d

Form Preview Example

Held at the End of the Tax Year

SCHEDULE D	Supplemental Financial Statements		OMB No. 1545-0047
(Form 990)	Supplemental Financial Statements		2021
(Form 990)	▶ Complete if the organization answered “Yes” on Form 990,


	Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
Department of the Treasury	▶ Attach to Form 990.		Open to Public
Internal Revenue Service	▶ Go to WWW.IRS.GOV/FORM990 for instructions and the latest information.		Inspection
Name of the organization		Employer identification number

Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.

Complete if the organization answered “Yes” on Form 990, Part IV, line 6.

(a) Donor advised funds

(b) Funds and other accounts

1 Total number at end of year . . . . . . . .

2Aggregate value of contributions to (during year) .

3	Aggregate value of grants from (during year) . .
4	Aggregate value at end of year

5Did the organization inform all donors and donor advisors in writing that the assets held in donor advised

funds are the organization’s property, subject to the organization’s exclusive legal control?

Yes

6Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose

conferring impermissible private benefit?	Yes	No

Part II Conservation Easements.

Complete if the organization answered “Yes” on Form 990, Part IV, line 7.

1Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (for example, recreation or education)	Preservation of a historically important land area
Protection of natural habitat	Preservation of a certified historic structure
Preservation of open space

2Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation

easement on the last day of the tax year.

a	Total number of conservation easements	2a
b	Total acreage restricted by conservation easements	2b
c	Number of conservation easements on a certified historic structure included in (a) . . . .	2c

dNumber of conservation easements included in (c) acquired after 7/25/06, and not on a

historic structure listed in the National Register	2d

3Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year ▶

4Number of states where property subject to conservation easement is located ▶

5Does the organization have a written policy regarding the periodic monitoring, inspection, handling of

violations, and enforcement of the conservation easements it holds?

Yes

6Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year

▶

7Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year

▶ $

8Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)

and section 170(h)(4)(B)(ii)?

Yes

9In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes the organization’s accounting for conservation easements.

Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.

Complete if the organization answered “Yes” on Form 990, Part IV, line 8.

1a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items.

bIf the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i) Revenue included on Form 990, Part VIII, line 1	. .	.	. . .	. . .	. . .	.	. .	.	▶	$
(ii) Assets included in Form 990, Part X . . . .	. .	.	. . .	. . .	. . .	.	. .	.	▶	$

2If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items:

a Revenue included on Form 990, Part VIII, line 1	. . . . . . .	. . .	.	. .	.	.	.	.	▶	$
b Assets included in Form 990, Part X . . . .	. . . . . . .	. . .	.	. .	.	.	.	.	▶	$

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2021

Page 2

Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

3Using the organization’s acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply):

a b c

Public exhibition	d	Loan or exchange program
Scholarly research	e	Other
Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures, or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection? . .	Yes	No

Part IV Escrow and Custodial Arrangements.

Complete if the organization answered “Yes” on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

bIf “Yes,” explain the arrangement in Part XIII and complete the following table:

			Amount
	Beginning balance
c	Beginning balance	1c
d	Additions during the year	1d
e	Distributions during the year	1e
f	Ending balance	1f
2a	Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?			Yes	No
b	If “Yes,” explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII . . . .

Part V Endowment Funds.

Complete if the organization answered “Yes” on Form 990, Part IV, line 10.

(a) Current year

(b) Prior year

1a	Beginning of year balance . . .
b	Contributions

cNet investment earnings, gains, and

losses . . . . . . . . . .

d Grants or scholarships . . . .

eOther expenditures for facilities and

programs . . . . . . . . .

fAdministrative expenses . . . .

g End of year balance . . . . .

2Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

a	Board designated or quasi-endowment ▶			%
b	Permanent endowment ▶		%
c	Term endowment ▶		%
	The percentages on lines 2a, 2b, and 2c should equal 100%.
3a	Are there endowment funds not in the possession of the organization that are held and administered for the
	organization by:
	organization by:					Yes	No
		Unrelated organizations .	. . . . . . . . . . . . . . . . . . . . . . . . . .
	(i)	Unrelated organizations .	. . . . . . . . . . . . . . . . . . . . . . . . . .		3a(i)
	(ii)	Related organizations .	. . . . . . . . . . . . . . . . . . . . . . . . . .		3a(ii)
b	If “Yes” on line 3a(ii), are the related organizations listed as required on Schedule R?				3b

4Describe in Part XIII the intended uses of the organization’s endowment funds.

Part VI		Land, Buildings, and Equipment.
		Complete if the organization answered “Yes” on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
		Description of property	(a) Cost or other basis	(b) Cost or other basis	(c)	Accumulated	(d) Book value
			(investment)	(other)	depreciation

1a	Land
b	Buildings
c	Leasehold improvements . . . .
d	Equipment
e	Other
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.) .						. . . . ▶

Schedule D (Form 990) 2021

Schedule D (Form 990) 2021				Page 3

Part VII		Investments—Other Securities.
		Complete if the organization answered “Yes” on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
		(a) Description of security or category	(b) Book value	(c) Method of valuation:
		(including name of security)		Cost or end-of-year market value

(1)	Financial derivatives
(2)	Closely held equity interests

(3)Other

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.) . ▶

Part VIII Investments—Program Related.

Complete if the organization answered “Yes” on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation:
		Cost or end-of-year market value

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Total. (Column (b) must equal Form 990, Part X, col. (B) line 13.) . ▶

Part IX	Other Assets.
	Complete if the organization answered “Yes” on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
	(a) Description	(b) Book value

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.) . . . . . . . . . . . . . . ▶

Part X	Other Liabilities.
	Complete if the organization answered “Yes” on Form 990, Part IV, line 11e or 11f. See Form 990, Part X,
	line 25.
1.	(a) Description of liability	(b) Book value

(1)Federal income taxes

Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.) . . . . . . . . . . . . . . ▶

2.Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization’s financial statements that reports the

organization’s liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII .

Schedule D (Form 990) 2021

Schedule D (Form 990) 2021						Page 4

Part XI			Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.
			Complete if the organization answered “Yes” on Form 990, Part IV, line 12a.
1		Total revenue, gains, and other support per audited financial statements		. . . . . . . . .	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
	a	Net unrealized gains (losses) on investments		2a
	b	Donated services and use of facilities		2b
	c	Recoveries of prior year grants		2c
	d	Other (Describe in Part XIII.)		2d
	e	Add lines 2a through 2d		. . . . . . . . .	2e
3		Subtract line 2e from line 1		. . . . . . . . .	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
	a	Investment expenses not included on Form 990, Part VIII, line 7b . .		4a
	b	Other (Describe in Part XIII.)		4b
	c	Add lines 4a and 4b		. . . . . . . . .	4c
5		Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.)			5
Part XII			Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.
			Complete if the organization answered “Yes” on Form 990, Part IV, line 12a.
1		Total expenses and losses per audited financial statements . . . .		. . . . . . . . .	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
	a	Donated services and use of facilities		2a
	b	Prior year adjustments		2b
	c	Other losses		2c
	d	Other (Describe in Part XIII.)		2d
	e	Add lines 2a through 2d		. . . . . . . . .	2e
3		Subtract line 2e from line 1		. . . . . . . . .	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
	a	Investment expenses not included on Form 990, Part VIII, line 7b . .		4a
	b	Other (Describe in Part XIII.)		4b
	c	Add lines 4a and 4b		. . . . . . . . .	4c
5		Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.)			5
Part XIII			Supplemental Information.

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Schedule D (Form 990) 2021

Schedule D (Form 990) 2021		Page 5

Part XIII	Supplemental Information (continued)

Schedule D (Form 990) 2021

How to Edit 990 Schedule D Form Online for Free

When you would like to fill out irs 990 schedule d, you don't have to install any sort of applications - just give a try to our PDF tool. Our professional team is relentlessly working to expand the tool and enable it to be even better for people with its cutting-edge functions. Capitalize on present-day progressive prospects, and find a heap of emerging experiences! It merely requires a few easy steps:

Step 1: Access the PDF doc in our editor by hitting the "Get Form Button" in the top part of this page.

Step 2: The tool will let you customize PDF documents in many different ways. Improve it by writing personalized text, adjust existing content, and include a signature - all readily available!

It will be an easy task to complete the document with our helpful tutorial! Here is what you have to do:

1. When submitting the irs 990 schedule d, be certain to incorporate all of the needed blanks in their corresponding area. This will help expedite the process, enabling your details to be processed efficiently and properly.

Tips on how to prepare 990 schedule d stage 1

2. Once your current task is complete, take the next step – fill out all of these fields - Complete lines a through d if the, Held at the End of the Tax Year, a Total number of conservation, historic structure listed in the, a b c, Number of conservation easements, No Staff and volunteer hours, Yes, Amount of expenses incurred in, Does each conservation easement, Yes, Part III, and Organizations Maintaining with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

Part number 2 in submitting 990 schedule d

3. Completing If the organization elected as, i Revenue included on Form Part, a Revenue included on Form Part, For Paperwork Reduction Act Notice, Cat No D, and Schedule D Form is essential for the next step, make sure to fill them out in their entirety. Don't miss any details!

990 schedule d conclusion process shown (portion 3)

4. Filling in Part III , Using the organizations, a b c , Public exhibition Scholarly, Loan or exchange program Other, Provide a description of the, Yes, Part IV, Escrow and Custodial Arrangements, Is the organization an agent, Yes, b If Yes explain the arrangement, Amount, c Beginning balance d Additions, and Ending balance is crucial in this form section - be sure to don't rush and be attentive with each blank!

Regarding a b c and Provide a description of the, ensure you get them right here. These two are viewed as the most significant fields in this page.

5. This form has to be concluded by filling in this area. Here you will find a comprehensive set of fields that require correct information for your document usage to be accomplished: d Grants or scholarships e, Other expenditures for facilities, f Administrative expenses g End, Provide the estimated percentage, a Board designated or, The percentages on lines a b and c, Yes No, i Unrelated organizations ii, b If Yes on line aii are the, ai aii, Describe in Part XIII the intended, Part VI, Land Buildings and Equipment, Description of property, and a Cost or other basis.

A way to complete 990 schedule d stage 5

Step 3: Confirm that your information is accurate and then click on "Done" to progress further. Acquire your irs 990 schedule d once you register here for a free trial. Conveniently use the pdf within your personal account page, along with any modifications and changes all saved! When you use FormsPal, you can certainly complete forms without the need to be concerned about data leaks or records being distributed. Our protected platform makes sure that your private details are kept safely.

990 Schedule D Form – Fill Out and Use This PDF

990 Schedule D Form PDF Details

Form Preview Example

How to Edit 990 Schedule D Form Online for Free

990 Schedule D Form isn’t the one you’re looking for?

Related Documents