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Form 990-SA: 990 or 990-EZ (Sch A)
IRS Form 990-SA is a required filing for organizations to report their activities and support structure. This form allows the organization to determine if it qualifies as publicly supported under various sections, such as section 170(b)(1)(A)(vi).
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IRS Form 990-SA - 990 or 990-EZ (Sch A)
IRS Form 990-SA is a required filing for organizations to report their activities and support structure. This form allows the organization to determine if it qualifies as publicly supported under various sections, such as section 170(b)(1)(A)(vi).
Risk Radar
Scan points- 1If an organization fails to qualify under the tests listed in Part II, it must complete Part III.
- 2Failing to complete Part II if the organization checks a box in Part I (lines 5, 7, or 8).
- 3Leaving Part III blank when required because the organization does not qualify under section 170(b)(1)(A)(vi).
- 4Reporting amounts in Part II/III using an accounting method different from what is checked on Form 990, Part XII, line 1; or Form 990-EZ, line G.
- 5Not completing Part III if the organization checks the box on Part I, line 10 (section 509(a)(2) support tests).
Plain English
This form tells the IRS what an organization does and where its financial backing comes from. It helps the IRS confirm if the group is a public charity or something else important for tax purposes. The filing details how much money came in, especially from government sources.
Submission Date
- Filing date: 2026-01-16 14:10:33
- 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 an organization files Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, to provide required information about public charity status and public support.
- Do not use this form if the organization does not answer “Yes” to Form 990, Part IV, line 1 (if filing Form 990) or if it is not a section 501(c)(3) organization that files Form 990-EZ.
- Check Schedule H (Form 990) instead when the organization must also complete it because of its definition as a hospital.
Form selector
Use this form or another form?
Organization is described in section 501(e), 501(f), 501(j), 501(k), or 501(n)
Must complete and attach Schedule A to the Form 990-EZ.
✓ Confirm the organization meets one of these specific section definitions.
Organization’s principal purpose is medical research directly conducted in conjunction with a hospital
Check the box on Line 4 if the hospital is described in section 501(c)(3) or operated by federal/state government.
✓ Verify the hospital's governing entity status.
Organization has unusual grants that require detailed listing
These must be listed separately under the 'Unusual grants' section, not on Line 1 of Schedule A.
✓ Ensure all significant non-standard financial support is accounted for.
Deadline or filing window
The form covers activities for calendar years beginning in 2021 through 2025. If the organization used a different accounting method than checked on Form 990, Part XII, line 1; or Form 990-EZ, line G, it must ensure its reporting aligns with that chosen method.
Checklist
What you need before filling it out
Line 1: Gross Income
Interest, dividends, rents, royalties, and similar sources income · Form 990-SA
Membership Fees (Support)
Payments to provide support for the organization · Form 990-SA
Line 9: Net Income from Unrelated Business Activities
Net income from unrelated business activities, regardless of regularity · Form 990-SA
Public Support Measurement Period
Current year plus 4 prior tax years (including short years) · Instructions p.10
Noncash Contributions (Line 1)
Value determined by any reasonable method · Form 990-SA
Hospital Definition
Specific definition for Schedule A Part I · Instructions p.3
Before you submit
- 1Confirm all required organization types have completed and attached Schedule A to their respective Form 990 or Form 990-EZ.
- 2Verify that membership fees are correctly categorized: support fees on Line 1, related activity fees on Line 2, unrelated business activity fees on Lines 9/10b/11.
- 3Confirm noncash contributions reported on Line 1 have a reasonable valuation method applied.
- 4Check the organization’s principal function (Line 4) and ensure medical research is correctly indicated if applicable.
- 5Verify that public support calculation uses the required 5-year computation period.
- 6Ensure unusual grants are detailed separately under the 'Unusual grants' section, not on Line 1.
- 7If filing Form 990-EZ, confirm the organization meets one of the listed criteria (e.g., is a public charity or described in section 501(c)(3)).
How to file this form
- 1Complete all relevant sections of Schedule A (Form 990) based on the organization’s status and activities.
- 2Calculate and report the required amounts for public support over a 5-year period, noting any short years in Part VI.
- 3Determine and report the value of noncash contributions using a reasonable method on Line 1.
- 4Review all membership fees to ensure they are placed on Lines 1, 2, 3, 9, 10b, or 11 as appropriate.
- 5Sign the Schedule A (Form 990) before sending it to the IRS.
- 6Keep a copy of the completed and signed Form 990-SA for organization records.
Known limitations
- 1The IRS does not update its records regarding an organization’s public charity status based solely on a change made by the organization on Schedule A (Form 990) — Instructions p.2.
- 2If an organization claims a public charity status other than section 170(b)(1)(A)(vi), it can still prove qualification under section 170(b)(1)(A)(vi) by completing Part II of Schedule A (Form 990) — Instructions p.2.
- 3The definition of 'hospital' on Schedule A (Form 990) is different from the definition used on Schedule H (Form 990) — Instructions p.3.
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 20/25, and instructions reference IRS.gov/Form990 for the latest information; these instructions reflect changes made by final regulations (T.D. 9981) issued in October 2023.
What changed or needs a fresh check
- Edition date — confirm revision reads 20/25.
- Form Number — confirm the form number listed is Form 990-SA.
- Instructions reference point — confirm instructions refer to IRS.gov/Form990 for updates.
- Membership Fee Reporting — confirm guidance on where to report fees based on activity type (Lines 1, 2, 3, 9, 10b, or 11) is present.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 990-SA and its associated Form 990 or Form 990-EZ.
- 2If an organization changes its accounting method from a prior year, it should provide an explanation on Schedule O (Form 990), Supplemental Information to Form 990 or 990-EZ — Instructions p.1.
- 3When reporting amounts in Part II or Part III of the 2025 Schedule A (Form 990) after a change in accounting method, ensure all amounts reflect the method checked on the 2025 Form 990, Part XII, line 1; or the 2025 Form 990-EZ, line G — Instructions p.1.
- 4If an organization wishes to have its IRS records updated to reflect a new public charity status (other than what is in its exemption letter), it can submit a request using Form 8940 and pay the required user fee through Pay.gov — Instructions p.2.
Sources
- SRCInstructions p.1 — Purpose of Schedule A (Form 990) is to provide required information about public charity status and public support for organizations filing Form 990 or Form 990-EZ — Instructions p.1.
- SRCInstructions p.1 — Organizations answering 'Yes' to Form 990, Part IV, line 1 must complete and attach Schedule A (Form 990) — Instructions p.1.
- SRCInstructions p.1 — Any section 501(c)(3) organization or treated as such filing a Form 990-EZ must complete and attach Schedule A to that form — Instructions p.1.
- SRCInstructions p.2 — An organization can demonstrate public charity status under section 170(b)(1)(A)(vi) by completing Part II of Schedule A (Form 990), even if its primary claim is different — Instructions p.2.
- SRCInstructions p.3 — The definition of 'hospital' used on Schedule A (Form 990) differs from the one on Schedule H (Form 990) — Instructions p.3.
- SRCInstructions p.1 — If an organization changes its accounting method, it must use that new method when reporting amounts in Part II or Part III of the current year’s Schedule A (Form 990) — Instructions p.1.
Common confusion points
Who must file this form?
An organization that answered “Yes” to Form 990, Part IV, line 1, must complete and attach Schedule A (Form 990) to Form 990. Also, any section 501(c)(3) or treated as such organization filing a Form 990-EZ must use it — Instructions p.1.
What if my accounting method changed from last year?
The organization must report all amounts on Schedule A (Form 990) using the current method, but distributions in Part V, Sections D and E must be reported on the cash receipts and disbursements method — Instructions p.1.
Does my public charity status have to match what’s on my old letter?
No; an organization can claim a different status, but if it wants IRS records updated, it should submit Form 8940 to confirm the new status — Instructions p.2.
What is the deadline for filing this form?
Not stated in the official source — verify on the agency site
How do I report grants received over several years?
The organization must report the grant’s present value on the 2025 Schedule A (Form 990) and accrue increments to unpaid grants in future years — Instructions p.1.
What if my Form 990-EZ uses a different accounting method than my prior year's filing?
The organization should report all amounts in Part II or Part III using the method checked on the current Form 990-EZ, line G (instead of relying on prior years’ columns) — Instructions p.1.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8940, Request for Miscellaneous Determination (Used if the organization wants the IRS records updated to reflect a new public charity status) — Instructions p.2.
Questions about IRS Form 990-SA
What is IRS Form 990-SA used for?
This form tells the IRS what an organization does and where its financial backing comes from. It helps the IRS confirm if the group is a public charity or something else important for tax purposes. The filing details how much money came in, especially from government sources.
Who must file IRS Form 990-SA?
The organization must file IRS Form 990-SA. This applies to any organization that needs to report its activities using this form.
What information does IRS Form 990-SA require?
The form collects information across several parts; Part I provides general details, while Part II is the Support Schedule for organizations under sections 170(b)(1)(A)(iv) and (vi). It also allows completion of Part III if the organization does not qualify under Part II.
When is IRS Form 990-SA due?
The official source does not state a specific filing deadline date or period, but it covers calendar years beginning in 2021 through 2025.
How do I complete IRS Form 990-SA?
The organization must complete Part I first to determine which subsequent parts are necessary. If it qualifies under certain tests in Part I (lines 5, 7, or 8), it completes Part II. If not, it may proceed to complete Part III before finalizing the filing.
What happens if IRS Form 990-SA is filed incorrectly?
The organization must use this accounting method when reporting amounts on Schedule A (Form 990), or else amounts reported in Part II or Part III may be incorrect if the accounting method differs from that checked on Form 990, Part XII, line 1; or Form 990-EZ, line G.
Who must file this form?
An organization that answered “Yes” to Form 990, Part IV, line 1, must complete and attach Schedule A (Form 990) to Form 990. Also, any section 501(c)(3) or treated as such organization filing a Form 990-EZ must use it — Instructions p.1.
What if my accounting method changed from last year?
The organization must report all amounts on Schedule A (Form 990) using the current method, but distributions in Part V, Sections D and E must be reported on the cash receipts and disbursements method — Instructions p.1.
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