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Form 990-EZB: 990, 990-EZ, 990PF (Sch B)
Form 990‑EZB is Schedule B, the donor‑information attachment for IRS Forms 990, 990‑EZ, and 990‑PF. It is required when a tax‑exempt organization receives contributions from 200 or more donors in a year.
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IRS Form 990-EZB - 990, 990-EZ, 990PF (Sch B)
Form 990‑EZB is Schedule B, the donor‑information attachment for IRS Forms 990, 990‑EZ, and 990‑PF. It is required when a tax‑exempt organization receives contributions from 200 or more donors in a year.
Risk Radar
Scan points- 1A single missing donor can cause the entire return to be rejected.
- 2Leaving out donors who gave below the reporting threshold
- 3Misspelling donor names or addresses
- 4Including contributions from disqualified donors
- 5Failing to attach Schedule B to the main return
Plain English
If your nonprofit gets money from many people, the IRS wants a list of those donors. Schedule B is the spreadsheet‑like page you attach to the main annual return. It only shows names, addresses, and how much each gave, unless an exemption applies.
Submission Date
- Filing date: 2025-01-08 22:10:31
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use Schedule B when you have 200 or more donors in the tax year.
- Do not use if you have fewer than 200 donors; attach a statement instead.
- If you file Form 990‑N‑R, a different donor schedule is required.
Form selector
Use this form or another form?
Fewer than 200 donors
Only a brief statement needed
✓ Verify donor count first
Form 990‑N‑R filing
Specific to political organizations
✓ Confirm organization type
International donors only
Different address format required
✓ Check IRS foreign donor guidance
Deadline or filing window
Schedule B must be filed with the main return by the same deadline, typically the 15th day of the 5th month after the organization’s fiscal year ends. Extensions for the main return automatically extend Schedule B’s deadline as well.
- —Total contributions per donor | Sum of all gifts from that donor | Donor total column | Verify against donor records
Checklist
What you need before filling it out
Donor name
Donation ledger or receipt · Form 990 Schedule B line 1
Donor address
Mailing list or pledge form · Schedule B line 2
Contribution amount
Bank statements, cash logs · Schedule B line 3
Donor count
Count of unique donors · Intro paragraph
Privacy statement
IRS guidance PDF · Bottom of Schedule B
Before you submit
- 1Confirm donor count meets the 200‑donor threshold
- 2Verify each donor’s name and address against official records
- 3Re‑calculate each donor’s total contributions for accuracy
- 4Check that the correct edition of Schedule B is used
- 5Attach Schedule B to the completed Form 990/990‑EZ/990‑PF
- 6Ensure the main return is signed and dated
- 7If filing paper, include the correct IRS mailing address
- 8If e‑filing, confirm the software validates Schedule B fields
- 9Retain a copy of the completed Schedule B for your records
How to file this form
- 1Gather all contribution records for the fiscal year
- 2Count unique donors; if ≥200, proceed to Schedule B
- 3Enter donor names, addresses, and totals into Schedule B
- 4Review totals and compare to the contribution summary on the main return
- 5Attach Schedule B to the completed Form 990/990‑EZ/990‑PF
- 6Sign the main return; no signature needed on Schedule B
- 7Submit electronically via approved software or mail the paper package
Known limitations
- 1Form instructions do not list a separate filing fee for Schedule B
- 2Public charities may omit donor names for contributions under $5,000 if they meet privacy criteria – not always clear in instructions
- 3IRS may reject Schedule B for formatting errors not detailed in the guide
- 4The donor count threshold is based on the tax year, not calendar year
Field map
Compact field-by-field guide
Organization Info
2 items
Legal name of the tax-exempt organization and its EIN.
Current mailing address and website URL if applicable.
Revenue
1 items
Sum of all revenue including contributions, program service revenue, investment income, and other revenue.
Expenses
1 items
Sum of all expenses including program services, management, and fundraising.
Assets
1 items
Total assets minus total liabilities at end of the reporting period.
Compliance
1 items
Certification of continued compliance with tax-exempt requirements.
Signatures
1 items
An authorized officer of the organization must sign.
Almost done reviewing the fields?
Fillable formOpen in Editor->Check the organization’s most recent Form 990 filing to see whether Schedule B was attached and whether the donor count exceeded 200. Verify the edition date of the Schedule B you are using.
What changed or needs a fresh check
- Edition date – use the version matching the filing year (e.g., 2023 edition for 2023 returns)
- Fee – no separate fee for Schedule B; included in the main return filing fee
- Mailing address – if filing paper, send to the IRS address listed in the Form 990 instructions
- Electronic filing – ensure the e‑file software supports the current Schedule B format
- Signature block – no signature on Schedule B; the main return must be signed
Quick Facts
Downloads
After you file
- 1Keep a signed copy of Schedule B with your financial records for at least three years
- 2Store donor contribution summaries in a secure location for audit readiness
- 3Monitor IRS correspondence for any notice of missing or incorrect donor information
- 4Update donor records with any corrections identified by the IRS
- 5If an extension was filed, verify the extended deadline was honored
- 6Document the edition date of the Schedule B used for future reference
Sources
- SRCIRS Form 990‑EZ Schedule B instructionsconfirms 200‑donor threshold
- SRCIRS Publication 4220donor reporting requirements
- SRCForm 990 filing deadline rules15th day of the 5th month after fiscal year end
- SRCIRS e‑file guidelinesattachment handling for Schedule B
- SRCNot clearly stated in the provided official sourceexact privacy exemption thresholds
- SRCNot clearly stated in the provided official sourcefee details for Schedule B
Common confusion points
Threshold
200 donors vs. 200 contributions
→ Count unique donors, not total gifts
Privacy exemption
When donor names can be omitted
→ Review IRS privacy rules for public charities
International donors
Different address format required
→ Use foreign address guidelines in the instructions
Electronic vs. paper
Whether Schedule B must be attached separately
→ E‑file software usually merges the schedule automatically
Donor totals
Summing multiple gifts per donor
→ Use a spreadsheet to avoid arithmetic errors
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Review IRS rejection notice, correct donor data, and re‑submit
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