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IRSTax-Exempt Organizations (990 Series)

Official form guide

Form 990-SA: 990 or 990-EZ (Sch A)

Form 990 Schedule A (990‑SA) is the public‑charity status schedule that must be attached to the annual return of most tax‑exempt organizations filing Form 990 or 990‑EZ. It reports the organization’s public support and governance details.

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Form Overview

IRS Form 990-SA - 990 or 990-EZ (Sch A)

Form 990 Schedule A (990‑SA) is the public‑charity status schedule that must be attached to the annual return of most tax‑exempt organizations filing Form 990 or 990‑EZ. It reports the organization’s public support and governance details.

Schedule A captures total contributions, grants, program service revenue, public support test results, and governance information such as board composition and compensation policies.

Risk Radar

Scan points
  • 1A single mis‑calculated public support number can trigger automatic revocation of tax‑exempt status.
  • 2Mis‑calculating the public support percentage
  • 3Leaving any required governance question blank
  • 4Using the wrong fiscal year totals
  • 5Failing to attach Schedule A to a paper filing

Plain English

If your nonprofit files the regular 990 or the shorter 990‑EZ, you also need to fill out Schedule A to show where its money comes from and how it’s run. The schedule proves you meet the public‑charity rules and lets the IRS and the public see your funding 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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Glossary Terms

money

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What this form is for

  • Use Schedule A when filing Form 990 or 990‑EZ for a public charity.
  • Do not use if you file Form 990‑PF (private foundations).
  • If your organization is a non‑public charity, check Schedule B instead.

Form selector

Use this form or another form?

Small organization with gross receipts < $50,000

Simpler filing, no Schedule A required

✓ Verify receipt threshold

Form 990‑N

Private foundation

Different reporting schedule, no Schedule A

✓ Confirm foundation status

Form 990‑PF

Church or other religious organization

May be exempt from Schedule A

✓ Review IRS guidance

Form 990‑T (if required)

Deadline or filing window

Schedule A follows the same deadline as the accompanying Form 990 or 990‑EZ—generally the 15th day of the 5th month after the fiscal year close. Extensions filed for the main return automatically extend Schedule A’s deadline.

  • —Total contributions + grants + program service revenue | Sum | Total support | Verify all sources are included

Checklist

What you need before filling it out

1

Public support test

Financial statements · Revenue section of accounting system

⚠ Forgetting in‑kind contributions✕ High
2

Board composition question

Board roster · Governance documents

⚠ Missing independent member count✕ Medium
3

Compensation policy disclosure

Conflict‑of‑interest policy · HR records

⚠ Leaving policy field blank✕ High
4

Schedule A attachment

Completed Form 990 · Paper copy or PDF

⚠ Not physically attached to paper filing✕ High

Before you submit

  1. 1All revenue numbers match the organization’s audited financial statements.
  2. 2Public support test calculation meets the 33%/10% thresholds.
  3. 3All governance questions answered; no blanks.
  4. 4Schedule A is attached to the final Form 990/990‑EZ PDF before e‑filing.
  5. 5Signature on the main return is present and dated.
  6. 6If filing paper, include Schedule A in the same envelope.
  7. 7Retain a copy of the completed Schedule A for your records.

How to file this form

  1. 1Log in to approved IRS e‑file provider.
  2. 2Enter Form 990 or 990‑EZ data; the system will prompt for Schedule A attachment.
  3. 3Input public support numbers; the software will auto‑calculate the test.
  4. 4Answer governance questions as prompted.
  5. 5Review the combined PDF for completeness and signatures.
  6. 6Submit electronically or print and mail with the main return.

Known limitations

  1. 1Public support test formulas differ for organizations with 3‑year averaging; verify which method applies.
  2. 2Schedule A does not capture donor names; that is Schedule B’s role.
  3. 3Electronic filing requires the software to support Schedule A; not all providers do.
  4. 4IRS instructions may change annually; always confirm the edition date.

Field map

Compact field-by-field guide

7 fields

Organization Info

2 items

Organization Name and EIN

Legal name of the tax-exempt organization and its EIN.

Requiredtext
Address and Website

Current mailing address and website URL if applicable.

Requiredtext

Revenue

1 items

Total Revenue

Sum of all revenue including contributions, program service revenue, investment income, and other revenue.

Requiredamount

Expenses

1 items

Total Expenses

Sum of all expenses including program services, management, and fundraising.

Requiredamount

Assets

1 items

Net Assets

Total assets minus total liabilities at end of the reporting period.

Requiredamount

Compliance

1 items

Tax-Exempt Status

Certification of continued compliance with tax-exempt requirements.

Requiredcheckbox

Signatures

1 items

Officer Signature

An authorized officer of the organization must sign.

Requiredsignature
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Current form status
IRS

Check the IRS “Exempt Organizations Business Master File” to confirm your organization’s current public‑charity status before filing. If status is revoked, Schedule A cannot be used.

What changed or needs a fresh check

  • Edition date: Verify you are using the 2023 revision of Schedule A.
  • Fee: No filing fee for Schedule A itself; fees apply only to third‑party e‑file services.
  • Mailing address: Use the address listed in the Form 990/990‑EZ instructions for paper filings.
  • Electronic filing: Ensure the e‑file software supports Schedule A attachment.
  • Signature block: Schedule A must be signed on the main Form 990/990‑EZ, not separately.

Form Preview

Form 990-SA page 1

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Quick Facts

All 501(c)(3) public charities and other exempt organizations filing Form 990 or 990‑EZ must attach Schedule A, unless an exception applies.
Schedule A captures total contributions, grants, program service revenue, public support test results, and governance information such as board composition and compensation policies.
The schedule is due the same day as the main Form 990 or 990‑EZ, generally the 15th day of the 5th month after the organization’s fiscal year ends.
File electronically through the IRS e‑file system or attach the printed Schedule A to a paper‑filed Form 990/990‑EZ and mail to the address listed in the IRS instructions for the main form.
Errors can cause a public‑charity status loss, trigger an automatic revocation, or lead to penalties and delayed refunds.
1. Gather total contributions, grants, program service revenue, and other support figures from your accounting system. 2. Run the public support test using the figures to determine if you meet the 33%/10% thresholds. 3. Complete the governance questions (board size, independent members, compensation policies). 4. Attach Schedule A to the completed Form 990 or 990‑EZ before signing and filing.

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After you file

  1. 1Save the filed PDF and acknowledgment receipt for at least three years.
  2. 2Update internal records to reflect the public support percentages reported.
  3. 3Monitor IRS correspondence for any status notices or correction requests.
  4. 4If an extension was filed, note the new filing deadline.
  5. 5Prepare for the next year’s public support test by tracking contributions quarterly.

Sources

  • SRCIRS Instructions for Form 990 (2023)schedule A requirements
  • SRCIRS Publication 4221‑PFiling Requirements for Tax‑Exempt Organizations
  • SRCIRS e‑file Provider Listconfirms electronic attachment support
  • SRCIRS Exempt Organizations Business Master Fileverifies public‑charity status
  • SRCNot clearly stated in the provided official sourceexact public support formula variations
  • SRCNot clearly stated in the provided official sourcefee details for third‑party e‑file services

Common confusion points

Public support test

Misunderstanding the 33% vs. 10% thresholds

→ Re‑run calculation with both methods

In‑kind contributions

Often omitted from total support

→ Include fair market value from donation logs

Board independence

Different definitions across IRS guidance

→ Verify against latest IRS definition

Electronic vs. paper attachment

Some think a separate signature is needed

→ Only the main return needs a signature

Schedule A for 990‑EZ

Users think it’s optional

→ It is required when the organization meets public‑charity criteria

Workflow map

Related forms and next steps

4 signals

Before

Form 990 or 990‑EZ preparation

Current

990-SA

After

Form 990‑PF for private foundations (different schedule)

Often used with

Schedule B (donor information) if required

⚠ If something goes wrong

  • Form 990‑X (amended return) to correct Schedule A errors

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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