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Form 990-EZB: 990, 990-EZ, 990PF (Sch B)
IRS Form 990-EZB is used to report financial information for organizations filing Form 990, 990-EZ, or 990PF. Organizations must complete Parts I and II if they received contributions totaling $5,000 or more from any one contributor.
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IRS Form 990-EZB - 990, 990-EZ, 990PF (Sch B)
IRS Form 990-EZB is used to report financial information for organizations filing Form 990, 990-EZ, or 990PF. Organizations must complete Parts I and II if they received contributions totaling $5,000 or more from any one contributor.
Risk Radar
Scan points- 1If an organization is not covered by the rules, it must check the certification box on Form 990-EZ/Part I of Form 990-PF to avoid failing Schedule B requirements.
- 2Failing to complete Part I when required by the General Rule.
- 3Not checking the certification box on Form 990-EZ if not covered by rules.
- 4Omitting noncash contributions from Part II entirely.
- 5Forgetting to list a contributor in Part I that triggered the filing requirement.
Plain English
This form allows an organization to detail its annual financial activities for the IRS. It specifically tracks large donations it receives and details noncash gifts in addition to monetary support. This helps the IRS verify that the organization is operating according to its charitable mission.
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 this form when your organization files Form 990 or Form 990-PF and received contributions totaling $5,000 or more from any one contributor (General Rule).
- Do not use it when your organization does not meet the General Rule criteria for filing Schedule B (Form 990) because it did not receive nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year.
- Check Form 990 instead when you are a 501(c)(3) exempt private foundation receiving contributions under the Special Rule.
Form selector
Use this form or another form?
Organization is 501(c)(7), (8), or (10) and received >$1,000 contribution exclusively for religious/charitable purposes
Complete Parts I (entering “N/A” in column (b)), II, and III.
✓ Check the specific rules for Part I completion.
Organization is 501(c)(3) and met the 33 1/3% support test AND received >$5,000 or >2% contribution from one contributor
Complete Parts I and II.
✓ Verify the calculation for the 2% threshold.
Organization is not covered by General Rule or Special Rules
Must answer 'No' on Form 990 or check the box on Form 990-EZ/990-PF to certify non-filing.
✓ Confirm the required certification checkbox is marked.
Part IV, line 2 (Form 990) / Line H (Form 990-EZ/990-PF)
Deadline or filing window
The filing trigger is receiving contributions totaling $5,000 or more from one contributor (General Rule). The deadline itself is not stated in this source excerpt, but the form must be filed annually with other forms. No specific extension window is detailed here.
Checklist
What you need before filling it out
Part I: General Rule Applicability
Contributions totaling $5,000 or more from any one contributor · Form p.1
Part I/II: Noncash Contribution Details
Description of noncash property given (Column b) · Form p.3
Part II: FMV Calculation
Fair Market Value (or estimate) (Column c) · Form p.3
General Rule Filing Requirement
Must complete Parts I and II · Form p.1
Special Rule Threshold (501(c)(3))
Greater of $5,000 or 2% of amount on Form 990/990-EZ line 1 · Form p.1
Before you submit
- 1Confirm the Organization type box matches your entity status (e.g., 501(c)(3) exempt private foundation).
- 2Verify that contributions totaling $5,000 or more from one contributor triggered the General Rule requirement.
- 3If applicable, confirm you met the Special Rule requirements for a 501(c)(3) organization.
- 4Ensure Part I lists all contributors who meet the threshold and includes their Name, address, and ZIP + 4.
- 5For noncash contributions, ensure Part II references the correct No. from Part I.
- 6Verify that the FMV (or estimate) in Part II is accurately recorded alongside the Date received.
- 7If filing under Special Rule for a 501(c)(7), (8), or (10), confirm you entered 'N/A' in column (b) of Part I.
How to file this form
- 1Complete Part I by listing all contributors who meet the required contribution threshold, including their name, address, and total contributions.
- 2If noncash contributions were received, complete Part II by detailing each property's description, FMV, and date received, referencing the corresponding contributor from Part I.
- 3Determine if your organization fits a Special Rule (for 501(c)(3) organizations) and complete Parts I and II accordingly.
- 4Review all sections to ensure that if you are not covered by General or Special Rules, you have certified this status on Form 990/990-EZ/990PF.
Known limitations
- 1An organization does not file Schedule B (Form 990) if it is not covered by the General Rule and/or Special Rules, but must answer “No” on Part IV, line 2 of its Form 990; or check a specific box on its Form 990-EZ or Form 990-PF.
- 2For organizations described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ, if contributions from any one contributor total more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals, they must complete Parts I, II, and III.
- 3For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that receives contributions exclusively for religious, charitable, etc., purposes but no single contributor exceeds $1,000, the total amount must be entered on a specific line within Part I.
- 4If an organization is described in section 501(c)(3) and meets the Special Rule criteria (33 1/3% support test, checked Schedule A Part II lines 13, 16a, or 16b), it must complete Parts I and II of Schedule B.
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.
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Fillable formOpen in Editor->The current edition is Revision December 2024, and the source directs users to www.irs.gov/Form990 for the latest information.
What changed or needs a fresh check
- Edition date — confirm Revision December 2024
- Form number — confirm 990-EZB (as attached Schedule B)
- Filer type — confirm organization status (e.g., 501(c)(3) exempt private foundation)
- General Rule threshold — confirm contributions totaled $5,000 or more from one contributor
- Special Rule test — confirm the organization met the 33 1/3% support test (if applicable)
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed IRS Form 990-EZB (Schedule B) for record-keeping.
- 2Ensure the organization checks the appropriate box indicating whether it is covered by the General Rule or a Special Rule on Form 990, 990-EZ, or 990-PF.
- 3If Part III is completed, ensure the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year is entered once on the designated line in Part III.
- 4Use duplicate copies of Parts I and III if additional space is needed when reporting contributors.
Sources
- SRCInstructions p.1 — Schedule B attaches to Form 990, 990-EZ, or 990-PF.
- SRCInstructions p.1 — The General Rule requires completion of Parts I and II if the organization received contributions totaling $5,000 or more from any one contributor.
- SRCInstructions p.1 — The Special Rule applies to a section 501(c)(3) filing Form 990/990-EZ that met the 33 1/3% support test and received contributions of the greater of $5,000 or 2% of Part VIII line 1h / Part 990-EZ line 1.
- SRCInstructions p.1 — For section 501(c)(7), (8), or (10) filing Form 990/990-EZ, if contributions exceed $1,000 exclusively for religious/charitable purposes, complete Parts I, II, and III.
- SRCInstructions p.1 — If the General Rule does not apply, an organization must answer “No” on Part IV, line 2 of its Form 990; or check a box on Form 990-EZ / Form 990-PF Part I, line 2.
- SRCInstructions p.1 — The form revision date is December 2024 (Rev. 12-2024).
- SRCInstructions p.2 — Schedule B contains Parts I and II for reporting contributors.
- SRCInstructions p.3 — Part III requires filling out columns (a) through (e) when reporting exclusively religious, charitable, etc., contributions over $1,000.
Common confusion points
When must an organization complete Schedule B (Form 990)?
If your organization receives contributions totaling $5,000 or more from one donor, do you always file Schedule B?
How do I know if the Special Rule applies to my 501(c)(3) organization?
What is the difference between General Rule and Special Rule requirements for filing Schedule B?
If an organization doesn't meet the rules to file, what must it do on its main Form 990-EZ or 990-PF?
Does Part I require a specific entry if all contributions are noncash?
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If an organization is not covered by the filing requirements of Schedule B (Form 990), it must check the appropriate box on its Form 990-EZ or Form 990-PF.
Questions about IRS Form 990-EZB
What is IRS Form 990-EZB used for?
This form allows an organization to detail its annual financial activities for the IRS. It specifically tracks large donations it receives and details noncash gifts in addition to monetary support. This helps the IRS verify that the organization is operating according to its charitable mission.
Who must file IRS Form 990-EZB?
Organizations must file Form 990-EZB if they receive contributions of $5,000 or more from one contributor (General Rule). Organizations meeting the Special Rules also must complete Parts I and II if they received total contributions greater than $5,000 or 2% of their total support.
What information does IRS Form 990-EZB require?
The form collects donor details in Part I (including name, address, and contribution type) and tracks noncash property donations in Part II. Part III is used to report exclusively religious, charitable, etc., contributions totaling more than $1,000 from one contributor.
When is IRS Form 990-EZB due?
The source does not state a specific filing deadline; however, the form itself is part of the annual filing requirements for organizations covered by the General or Special Rules.
Where do I file IRS Form 990-EZB?
The instructions do not specify a single service center address; rather, they refer to checking the instructions for Form 990, 990-EZ, or 990-PF for routing information. The form is available in Cat. No. 30613X.
How do I complete IRS Form 990-EZB?
First, an organization must determine if it meets the General Rule ($5,000+ from one contributor) or Special Rules. Then, complete Part I to list contributors and their contributions. Finally, use Part II for noncash property and Part III for large exclusive gifts before signing.
What happens if IRS Form 990-EZB is filed incorrectly?
Failing to complete a required part means the organization may not meet its filing requirements for Schedule B (Form 990), which requires checking a specific box on Form 990-EZ or Part I of Form 990-PF.
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