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Form 990-SD: 990 (Schedule D)
IRS Form 990 (Schedule D) is used by organizations filing Form 990 to report on donor advised funds, conservation easements, and collections. Organizations must complete it if they answered 'Yes' to lines 6 through 12a of Form 990, Part IV.
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IRS Form 990-SD - 990 (Schedule D)
IRS Form 990 (Schedule D) is used by organizations filing Form 990 to report on donor advised funds, conservation easements, and collections. Organizations must complete it if they answered 'Yes' to lines 6 through 12a of Form 990, Part IV.
Risk Radar
Scan points- 1Ensure the total in Part IX, Column (b), exactly matches the amount on Form 990, Part X, line 13, col. (B).
- 2Failing to report conservation easements in Part II when answering 'Yes' on Form 990, Part IV, line 7.
- 3Reporting utility easements instead of including them in Part II (as they are not required).
- 4Not verifying that the total of Column (b) in Part IX equals Form 990, Part X, line 15, col. (B).
- 5Omitting Part III when answering 'Yes' on Form 990, Part IV, line 8.
Plain English
This form helps an organization detail its financial activities related to specific assets like endowed funds or art collections. It allows the filer to report on conservation easements and other significant holdings that require special attention beyond the standard Form 990 filing. Organizations may use this schedule even if they are not strictly required to file it.
Submission Date
- Filing date: 2024-12-30 22:10:27
- 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 and answers 'Yes' to any of lines 6 through 12a on Form 990, Part IV.
- Do not use this form if you are required to file Form 990 but answered 'No' to all of lines 6 through 12a on Form 990, Part IV (unless choosing to file a complete return).
- Check Schedule R (Form 990) when reporting related organizations, as this form is required if you answered 'Yes' to line 3a(ii) on Schedule D.
Form selector
Use this form or another form?
Organization files Form 990 but chose not to file a complete return
Must still provide all requested information, including required schedules.
✓ Check the instructions for completeness.
Organization answers 'Yes' on Form 990, Part IV, line 12b and wants to report endowment uses
This is optional; you can complete these parts even if not strictly required by line 12b.
✓ Ensure all information requested in Parts XI and XII is included.
Organization reports land/buildings on Form 990, Part X, line 10a (and answered 'Yes' to 11a)
Completing Part VI is required if any amount other than zero is reported on those lines of Form 990.
✓ Verify that the amounts match exactly between Part X and Part VI.
Organization has investments listed in Form 990, Part X, line 13 (and answered 'Yes' to 11c)
Completing Part VIII is required if you reported an amount on Form 990, Part X, line 13.
✓ Confirm the total in Part VIII matches Form 990, Part X, line 13, col. (B).
Deadline or filing window
An organization must complete Schedule D when filing its main Form 990 return. The source does not provide a specific calendar deadline date for submission. If an organization is not required to file but chooses to do so, it must still submit the complete return.
Checklist
What you need before filling it out
Donor Advised Funds
Answer 'Yes' to line 6 on Form 990, Part IV · Part I of Schedule D
Endowment Funds (Not in possession)
Must answer question 3a(ii) 'Yes' and list related orgs on Schedule R · Part II of Schedule D
Land/Buildings/Equipment
Answer 'Yes' to line 11a on Form 990, Part IV AND report amount on Form 990, Part X, line 10a · Part VI of Schedule D
Other Securities Investments
Answer 'Yes' to line 11b on Form 990, Part IV AND report amount on Form 990, Part X, line 12 · Part VII of Schedule D
Other Liabilities
Answer 'Yes' to line 11e or 11f on Form 990, Part IV AND report amount on Form 990, Part X, line 25 · Part X of Schedule D
Before you submit
- 1Verify that the organization answered 'Yes' to any of lines 6 through 12a on Form 990, Part IV.
- 2Confirm Part I totals reflect the aggregate value at end of year for Donor Advised Funds (Line 4).
- 3Check if you must report related organizations by answering 'Yes' to line 3b in Part II.
- 4Ensure Part VI is complete if any amount other than zero was reported on Form 990, Part X, line 10a.
- 5Verify that the total for Part VII (Other Securities) equals the specified column (B) on Form 990, Part X, line 12.
- 6Confirm that Part X totals match the corresponding entries on Form 990, Part X, line 25.
- 7Review all Parts to ensure they are attached to Form 990.
How to file this form
- 1Complete Part I by detailing your organization's Donor Advised Funds or other similar funds/accounts.
- 2Fill out Parts II, VI, VII, VIII, IX, and X based on the specific financial data required for each section.
- 3Calculate totals within all parts (e.g., ensure Part VII total equals Form 990, Part X, line 12, col. (B)).
- 4Sign the completed Schedule D (Form 990) and attach it to your main Form 990 return.
Known limitations
- 1An organization answering 'Yes' to line 12b of Form 990, Part IV, can complete Parts XI and XII of Schedule D (Form 990) but is not required to do so.
- 2If an organization is not required to file Form 990 but chooses to file it, it must provide a complete return including all requested information and schedules.
- 3Part VI should be completed only if the organization answered 'Yes' on Form 990, Part IV, line 11a, AND reported an amount other than zero on Form 990, Part X, line 10a.
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->The current edition is Revision December 2024; instructions have been converted from an annual revision to continuous use, and the latest information can be found at IRS.gov/Form990.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2024.
- Form number — confirm it is Schedule D (Form 990).
- Mailing address — Not stated in the official source.
- Signature — Must be signed before sending (implied by general instructions).
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Schedule D (Form 990) for records.
- 2The organization must report qualified conservation contributions in Form 990, Part VIII, Schedule A, and Schedule B consistently with how it reports revenue from those contributions in its books and financial statements.
- 3If reporting on multiple organizations, the filing organization can summarize a footnote describing its share of the liability.
- 4For future developments related to Schedule D (Form 990), check IRS.gov/Form990.
Sources
- SRCInstructions p.1 — The purpose of Schedule D (Form 990) is to provide reporting for donor advised funds, conservation easements, certain art/museum collections, escrow/custodial accounts, endowment funds, and supplemental financial information.
- SRCInstructions p.1 — An organization must complete Schedule D if it answered 'Yes' to any of lines 6 through 12a on Form 990, Part IV.
- SRCInstructions p.2 — For line 2d, enter the number of conservation easements acquired after July 25, 2006, that were not on a historic structure listed in the National Register.
- SRCInstructions p.3 — Part XIII must include the text of the footnote describing accounting for conservation easements (see FASB ASC 350-30-55-29 to 55-32).
- SRCForm p.1 — The form is complete if the organization answered 'Yes' on Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
- SRCForm p.1 — For Part I, line 6 (Donor advised funds), the total number at end of year is reported on line 1.
- SRCInstructions p.4 — Part VI must be completed if the organization answered 'Yes' on Form 990, Part IV, line 11a and reported an amount other than zero on Form 990, Part X, line 10a.
Common confusion points
Who must file Schedule D (Form 990)?
An organization that answered 'Yes' to any of lines 6 through 12a on Form 990, Part IV, must complete it.
→ Check if you answered 'Yes' to lines 6 through 12a.
When is conservation easement reporting required?
Reporting is required for contributions of conservation easements, and special rules apply under section 170(h)(4)(B) for those on certified historic structures in registered historic districts.
→ Confirm if your organization has any conservation easements.
What do you enter for line 2d (conservation easements)?
Enter the number of conservation easements acquired after July 25, 2006, that were not on a historic structure listed in the National Register.
→ Verify this specific date and location requirement.
When is Part VI required?
Complete Part VI if you answered 'Yes' to Form 990, Part IV, line 11a AND reported an amount other than zero on Form 990, Part X, line 10a.
→ Check both the Part IV and Part X answers.
What is the required date for this version?
The current edition is Revision December 2024 (Rev. 12-2024).
→ Confirm the revision date on your form reads 12/24.
Does every organization need to file Schedule D (Form 990)?
No, only organizations meeting specific criteria are required; however, they may choose to file a complete return even if not strictly required.
→ Review Part IV of Form 990 to determine requirement.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 990, Part IV, line 12b — If you answer 'Yes' to this line, Parts XI and XII of Schedule D are optional but available.
Questions about IRS Form 990-SD
What is IRS Form 990-SD used for?
This form helps an organization detail its financial activities related to specific assets like endowed funds or art collections. It allows the filer to report on conservation easements and other significant holdings that require special attention beyond the standard Form 990 filing. Organizations may use this schedule even if they are not strictly required to file it.
Who must file IRS Form 990-SD?
An organization must complete Schedule D (Form 990) if it answered “Yes” to any of lines 6 through 12a on Form 990, Part IV, Checklist of Required Schedules. An organization that answers “Yes” on Form 990, Part IV, line 12b, can complete Parts XI and XII but is not required to do so.
What information does IRS Form 990-SD require?
The form collects details across several parts; for example, Part II reports on conservation easements, while Part III covers collections of art or historical treasures. Other specific information includes reporting under Part IV (Escrow/Custodial Arrangements) and listing assets in Part IX.
When is IRS Form 990-SD due?
The source does not specify a filing deadline date, but the organization must complete Schedule D when filing Form 990. If an organization isn't required to file Form 990 but chooses to do so, it must provide all requested information.
Where do I file IRS Form 990-SD?
The official source does not specify a mailing address or electronic service center for submission; the filer must attach Schedule D to their main Form 990 return. Reviewing the agency site is necessary to determine proper routing instructions.
How do I complete IRS Form 990-SD?
The completion sequence depends on the organization’s answers on Form 990; for instance, if line 7 is answered 'Yes', Part II must be completed first. The filer must ensure that totals match across sections, such as Column (b) of Part IX equaling the amount reported on Form 990, Part X, line 15.
What happens if IRS Form 990-SD is filed incorrectly?
If an organization isn't required to file Form 990 but chooses not to, it must still provide all requested information on Schedule D. Failure to complete the appropriate part(s) when required means failing to meet reporting mandates.
Who must file Schedule D (Form 990)?
An organization that answered 'Yes' to any of lines 6 through 12a on Form 990, Part IV, must complete it. Check if you answered 'Yes' to lines 6 through 12a.
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