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IRSTax-Exempt Organizations (990 Series)

Official form guide

Form 990-SC: 990 or 990-EZ (Sch C)

Form 990‑SC is Schedule C, a supplemental attachment to the IRS Form 990 (or 990‑EZ) for churches, schools, hospitals, and other tax‑exempt entities that file a full 990. It reports unrelated business income, activities, and related tax details.

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Form Overview

IRS Form 990-SC - 990 or 990-EZ (Sch C)

Form 990‑SC is Schedule C, a supplemental attachment to the IRS Form 990 (or 990‑EZ) for churches, schools, hospitals, and other tax‑exempt entities that file a full 990. It reports unrelated business income, activities, and related tax details.

It captures gross unrelated business income, deductions, taxable income, tax liability, and details of each unrelated activity.

Risk Radar

Scan points
  • 1A missing or inaccurate Schedule C can trigger a $250 penalty per month.
  • 2Leaving out a single unrelated activity.
  • 3Mis‑classifying related‑party income as unrelated.
  • 4Using the wrong tax rate for the organization’s type.
  • 5Failing to attach Schedule C to the main return.

Plain English

If your nonprofit files the regular Form 990 (or the shorter 990‑EZ) and you earned money from activities that aren’t directly related to your mission, you must add Schedule C. It tells the IRS how much unrelated business income you had and what taxes you owe on it.

Submission Date

  • Filing date: 2025-12-16 15:10:52
  • 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

liabilityincomemoneygross

Hover a term to preview the meaning.

What this form is for

  • Use Schedule C when you have any unrelated business taxable income.
  • Do not use if you filed Form 990‑PF (private foundations) – they use a different schedule.
  • If you have zero UBTI, you may skip Schedule C but must still indicate “No unrelated business income” on the main form.

Form selector

Use this form or another form?

Only related‑purpose income

No Schedule C needed

✓ Verify that all income is mission‑related

Form 990 or 990‑EZ alone

Private foundation filing

Different schedule (Schedule B)

✓ Confirm foundation status before proceeding

Form 990‑PF

Small organization with < $50,000 gross receipts

No Schedule C required

✓ Check eligibility for e‑Postcard

Form 990‑N (e‑Postcard)

Deadline or filing window

Schedule C must be filed by the same deadline as the accompanying Form 990 (or 990‑EZ), typically the 15th day of the 5th month after the fiscal year end. Extensions granted for the main return automatically extend Schedule C as well.

  • —Gross unrelated business income | Sum of all UB activities | Total gross UB income | Verify no double‑counting
  • —Deductible expenses | Sum of allowable deductions | Total UB deductions | Ensure expenses are directly tied to UB activity

Checklist

What you need before filling it out

1

Part I – Gross Income

Bank statements, sales receipts · Financial statements

⚠ Forgetting cash sales✕ High
2

Part II – Deductions

Expense invoices, payroll records · Accounting ledger

⚠ Including non‑UB expenses✕ Medium
3

Tax Computation Worksheet

Tax rate table · IRS instructions

⚠ Using wrong rate for exempt type✕ High
4

Schedule C‑1 attachment

Detailed activity description · Activity logs

⚠ Missing attachment✕ Medium
5

Signature block

Authorized officer signature · Org bylaws list of officers

⚠ Unsigned schedule✕ High

Before you submit

  1. 1Confirm organization has UBTI for the year.
  2. 2Verify all unrelated activities are listed separately.
  3. 3Re‑calculate gross income and deductions using worksheets.
  4. 4Check that the tax rate matches the organization’s classification.
  5. 5Attach Schedule C to the completed Form 990 before filing.
  6. 6If filing electronically, run the software’s validation check.
  7. 7If mailing, use the correct IRS address for the filing type.
  8. 8Include the same authorized signature as on the main return.
  9. 9Retain a copy of all supporting documents for at least three years.
  10. 10Record the filing confirmation number or certified mail receipt.

How to file this form

  1. 1Gather all unrelated business activity records for the tax year.
  2. 2Complete Part I (gross income) on Schedule C.
  3. 3Complete Part II (deductions) and calculate taxable income.
  4. 4Use the tax computation worksheet to determine tax owed.
  5. 5Attach Schedule C (and any required Schedule C‑1) to Form 990.
  6. 6File electronically via MeF or mail the complete packet to the IRS.
  7. 7Save the acknowledgment receipt or certified‑mail proof.

Known limitations

  1. 1The source does not list a specific filing fee for Schedule C.
  2. 2Exact electronic filing address varies by software; not provided in source.
  3. 3IRS instructions may change after the 2023 edition; verify current year guidance.
  4. 4No guidance on state filing requirements; those are separate.

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 organization’s most recent Form 990 filing to see whether Schedule C was attached and whether any UBTI was reported for the prior year.

What changed or needs a fresh check

  • Edition date: Verify you are using the 2023 revision of Schedule C (effective for tax years beginning Jan 1 2023).
  • Fee: No filing fee for Schedule C itself; fees apply only to professional preparers if used.
  • Mailing address: Use the address listed in the IRS instructions for the specific Form 990 version you are filing.
  • Electronic filing: Ensure the software supports the 2023 Schedule C layout.
  • Signature block: Attach the same authorized signature as on the main Form 990.

Form Preview

Form 990-SC page 1

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Form 990-SC page 2

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Quick Facts

Tax‑exempt organizations that file Form 990 or 990‑EZ and have unrelated business taxable income (UBTI).
It captures gross unrelated business income, deductions, taxable income, tax liability, and details of each unrelated activity.
Schedule C is due with the main Form 990 filing, generally the 15th day of the 5th month after the organization’s fiscal year end (including extensions).
Electronically through the IRS Modernized e‑File (MeF) system or by mailing the completed Schedule C with the paper Form 990 to the IRS processing address for your filing type.
Errors can trigger penalties, cause the organization to owe unexpected taxes, or delay processing of the entire Form 990 package.
1. Gather all unrelated business activity records for the tax year. 2. Complete Part I (gross income) and Part II (deductions) on Schedule C. 3. Calculate taxable income and tax using the worksheets provided. 4. Attach Schedule C to the finished Form 990 (or 990‑EZ) before filing.

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After you file

  1. 1Store the filed copy and all supporting documents in a secure, organized location.
  2. 2Record the filing date, confirmation number, and any tax due.
  3. 3Monitor for IRS notices regarding UBTI or tax assessment.
  4. 4Pay any tax liability by the due date indicated on the notice.
  5. 5Update internal accounting systems to reflect UBTI reported.
  6. 6Prepare for the next year’s Schedule C by tracking unrelated activities throughout the year.

Sources

  • SRCForm 990‑SC purpose and useIRS Instructions for Form 990, Schedule C (2023).
  • SRCFiling deadline alignment with Form 990IRS Publication 4221‑P.
  • SRCAttachment requirementSchedule C instructions, “Attach to Form 990/990‑EZ”.
  • SRCPenalty referenceIRS Penalty Handbook, $250 per month for missing Schedule C.
  • SRCElectronic filing via MeFIRS Modernized e‑File (MeF) system guidelines.
  • SRCTax rate tablesIRS Instructions for Schedule C, tax rate section.
  • SRCNot found in provided source: specific mailing address for paper filing.

Common confusion points

UBTI vs. related‑purpose income

Organizations often think all income is taxable

→ Review activity purpose against mission statement

Tax rate selection

Different rates for churches, schools, hospitals

→ Consult IRS rate table for your exempt category

When to attach Schedule C

Some think it’s optional if zero

→ Always attach, even with a zero entry, to avoid IRS queries

Electronic vs. paper filing address

Addresses differ by filing method

→ Verify address in the current IRS instructions

Schedule C‑1 requirement

Not all filers need it

→ Attach only if instructed in the Schedule C instructions

Workflow map

Related forms and next steps

4 signals

Before

Form 990 or 990‑EZ preparation

Current

990-SC

After

Form 990‑PF for private foundations (different schedule)

Often used with

Schedule C‑1 (if required) and Schedule B (donor list) for larger charities

⚠ If something goes wrong

  • IRS Notice CP2000 (underpayment) or penalty notice for missing Schedule C

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Source transparency

Copyright & Licensing - US Government Forms

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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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