Schedule G (Form 990) at a glance
What it is: Schedule G (Form 990) (Rev. December 2024) is Supplemental Information Regarding Fundraising or Gaming Activities.
Where and when to file: Attach to Form 990 or Form 990-EZ.
Complete if the organization answered “Yes” on Form 990, Part IV, line 17, 18, or 19; or if the organization entered more than $15,000 (checked November 11, 2026) on Form 990-EZ, line 6a.
A filled-in Schedule G (Form 990) example: a food pantry reports mail fundraising
How to fill out Schedule G (Form 990), box by box
Name and employer identification number
Enter the Name of the organization and the Employer identification number.
Fundraising activities
Part I Fundraising Activities. Complete if the organization answered “Yes” on Form 990, Part IV, line 17. Form 990-EZ filers are not required to complete this part. 1 Indicate whether the organization raised funds through any of the following activities. Check all that apply. a Mail solicitations b Internet and email solicitations c Phone solicitations d In-person solicitations
Also check e Solicitation of nongovernment grants, f Solicitation of government grants and g Special fundraising events, if they apply.
Agreement with a professional fundraiser
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees, or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services? Yes or No.
If “Yes,” list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be compensated at least $5,000 (checked November 11, 2026) by the organization.
States where the organization is registered
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
More rules for Schedule G (Form 990)
Part II: Complete if the organization answered “Yes” on Form 990, Part IV, line 18, or reported more than $15,000 (checked November 11, 2026) of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000 (checked November 11, 2026).
Part II: (a) Event #1 (b) Event #2 (c) Other events (d) Total events (add col. (a) through col. (c)).
Part II: 10 Direct expense summary. Add lines 4 through 9 in column (d). 11 Net income summary. Subtract line 10 from line 3, column (d).
Part III Gaming: Complete if the organization answered “Yes” on Form 990, Part IV, line 19, or reported more than $15,000 (checked November 11, 2026) on Form 990-EZ, line 6a.
Part III: (a) Bingo (b) Pull tabs/instant bingo/progressive bingo (c) Other gaming (d) Total gaming (add col. (a) through col. (c)).
Part III: 7 Direct expense summary. Add lines 2 through 5 in column (d). 8 Net gaming income summary. Subtract line 7 from line 1, column (d).
Part III, line 9: Enter the state(s) in which the organization conducts gaming activities (a Is the organization licensed to conduct gaming activities in each of these states? Yes or No; b If “No,” explain). Line 10a: Were any of the organization's gaming licenses revoked, suspended, or terminated during the tax year? If “Yes,” explain.
Part III, line 11: Does the organization conduct gaming activities with nonmembers? Yes or No. Line 12: Is the organization a grantor, beneficiary, or trustee of a trust; or a member of a partnership or other entity formed to administer charitable gaming? Yes or No. Line 13: Indicate the percentage of gaming activity conducted in a The organization's facility and b An outside facility.
Part IV Supplemental Information: Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.
Sources
[1] Schedule G (Form 990) (Rev. December 2024), Supplemental Information Regarding Fundraising or Gaming Activities, Internal Revenue Service (the Official source link on this page).