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Official form guide
Form 990-SD: 990 (Schedule D)
Form 990‑SD (Schedule D) is the supplemental schedule that tax‑exempt organizations attach to Form 990, 990‑EZ, or 990‑PF. It reports assets, liabilities, and activities that the main return does not capture, such as endowments, donor‑advised funds, and certain investments.
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IRS Form 990-SD - 990 (Schedule D)
Form 990‑SD (Schedule D) is the supplemental schedule that tax‑exempt organizations attach to Form 990, 990‑EZ, or 990‑PF. It reports assets, liabilities, and activities that the main return does not capture, such as endowments, donor‑advised funds, and certain investments.
Risk Radar
Scan points- 1A single omitted endowment line can invalidate the entire Form 990 filing.
- 2Missing endowment or donor‑advised fund entries
- 3Mismatched totals between Schedule D and the main Form 990
- 4Using the wrong version of the schedule for the filing year
- 5Leaving required signature or preparer info blank
Plain English
If your nonprofit files a Form 990 and holds things like endowments, donor‑advised accounts, or certain investments, you must add Schedule D. It’s a detailed list that the IRS uses to see where your money is and how it’s managed.
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 when you have endowments, donor‑advised funds, or other reportable investments.
- Do not use if none of the Schedule D items apply; you may skip the schedule.
- If you file Form 990‑N, see Schedule N instead of D.
Form selector
Use this form or another form?
No endowments or donor‑advised funds
No supplemental reporting required
✓ Verify no qualifying assets exist
Reporting foreign activities
Narrative explanation needed
✓ Confirm foreign activity thresholds
Deadline or filing window
Schedule D must be filed by the same due date as the main Form 990, typically the 15th day of the 5th month after the fiscal year end, with a possible 6‑month automatic extension if the organization files Form 990‑EZ or 990‑PF extensions. No separate deadline exists.
- —Total endowment balance | Sum of all endowment line items | Schedule D Part I total | Verify against accounting ledger
Checklist
What you need before filling it out
Part I – Endowments
Endowment ledger or trustee statements · Financial statements
Part II – Donor‑Advised Funds
Fund account statements · Investment reports
Part III – Other Assets
Brokerage statements · Investment schedule
Signature block
Signed paper schedule · Physical copy
Before you submit
- 1Confirm the schedule version matches the filing year.
- 2Reconcile all Schedule D totals with the organization’s general ledger.
- 3Verify that every endowment, donor‑advised fund, and other reportable asset is listed.
- 4Check that all required fields are filled; no blank “N/A” unless truly not applicable.
- 5Ensure the preparer and officer signature blocks are completed for paper filings.
- 6Attach Schedule D to the front of the Form 990 PDF before electronic transmission.
- 7Validate the PDF for IRS e‑file compatibility (no password protection).
- 8Retain a copy of the signed schedule for your records.
How to file this form
- 1Gather endowment, donor‑advised fund, and investment reports.
- 2Enter data into Schedule D parts I‑III, following line instructions.
- 3Calculate totals and cross‑check with the organization’s accounting system.
- 4Add preparer and officer signatures (paper) or complete the e‑signature fields (MeF).
- 5Combine Schedule D with the completed Form 990.
- 6Upload the combined PDF to the IRS MeF portal or mail the paper package.
- 7Save the transmission receipt or certified mail proof.
Known limitations
- 1The schedule does not capture unrelated business income; that belongs on Form 990, Part I.
- 2Foreign grant reporting may require Schedule O instead of Schedule D.
- 3The IRS may update line numbers each year; always use the edition for the filing year.
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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What changed or needs a fresh check
- Edition date: verify the schedule matches the tax year of the Form 990 being filed.
- Fee: none for Schedule D; filing fees apply only to certain electronic submissions.
- Mailing address: use the address specified in the Form 990 instructions for your filing type.
- Signature block: preparer and organization officer signatures required if filing paper.
- Paper vs. electronic: ensure the version matches your filing method.
Quick Facts
Downloads
After you file
- 1Store the filed PDF and transmission receipt in the organization’s tax file.
- 2Monitor IRS processing status via the “Where’s My Return?” portal.
- 3If the IRS issues a notice, compare the cited error to the evidence matrix.
- 4Update internal accounting records to reflect any corrections made after filing.
- 5Maintain a log of filing dates, extensions, and any correspondence.
Sources
- SRCIRS Form 990‑SD instructionsconfirms purpose and filing deadline
- SRCIRS Publication 4221‑Aelectronic filing requirements
- SRCIRS Schedule D PDFline‑by‑line field definitions
- SRCIRS Modernized e‑File (MeF) user guidesubmission method
- SRCIRS Form 990 filing calendartypical due date
- SRCNot found in provided source: specific penalty amounts for Schedule D errors
Common confusion points
Endowment vs. donor‑advised fund
Both are investment accounts but reported separately
→ Verify fund designation documents
Part III foreign assets
Some foreign holdings belong on Schedule O
→ Review IRS foreign activity guidance
N/A entries
Users often leave N/A without confirming applicability
→ Confirm each line truly does not apply
Electronic vs. paper totals
Totals may shift due to rounding
→ Re‑calculate after PDF generation
Signature requirement
Paper requires wet signatures; e‑file uses digital PIN
→ Use correct method for filing type
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- IRS Notice CP2000 or 22‑P – review errors and file an amended Form 990 with corrected Schedule D
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