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IRSTax-Exempt Organizations (990 Series)

Official form guide

Form 990-SE: 990 or 990-EZ (Sch E)

Form 990‑SE is Schedule E, the supplemental attachment to Form 990 or 990‑EZ that reports unrelated business income (UBI) for tax‑exempt organizations. File it when the organization has $1,000 or more of gross unrelated business income in a tax year.

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Form Overview

IRS Form 990-SE - 990 or 990-EZ (Sch E)

Form 990‑SE is Schedule E, the supplemental attachment to Form 990 or 990‑EZ that reports unrelated business income (UBI) for tax‑exempt organizations. File it when the organization has $1,000 or more of gross unrelated business income in a tax year.

It captures gross unrelated business income, deductible expenses, net profit, and the calculated unrelated business taxable income (UBTI).

Risk Radar

Scan points
  • 1A missing or inaccurate Schedule E can trigger an automatic penalty for underreporting unrelated business income.
  • 2Missing $1,000 gross UBI threshold and omitting Schedule E
  • 3Double‑counting expenses already deducted on the main return
  • 4Incorrect classification of activity as related vs. unrelated
  • 5Math errors in net UBTI calculation

Plain English

If a charity earns money from activities that aren’t related to its mission—like renting space or selling merchandise—it must report that income on Schedule E. The schedule tells the IRS how much profit came from those non‑charitable activities and whether any tax is owed.

Submission Date

  • Filing date: 2025-01-06 22:10:36
  • 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

incomemoneygross

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What this form is for

  • Use when gross unrelated business income ≥ $1,000.
  • Do not use if all activities are substantially related to the exempt purpose.
  • If UBI is below $1,000, you may skip Schedule E but still report on Form 990.

Form selector

Use this form or another form?

Unrelated business income < $1,000

The threshold is not met

✓ Verify total gross UBI first

No Schedule E needed

Organization files Form 990‑PF

PF returns have a separate schedule

✓ Check PF instructions

Form 990‑PF Schedule E

Organization files Form 990‑T

For trusts with UBI

✓ Confirm trust status before using

Form 990‑T

Deadline or filing window

Schedule E follows the same deadline as the parent Form 990/990‑EZ. Generally, the return is due the 15th day of the 5th month after the organization’s fiscal year‑end, with a six‑month automatic extension if requested. Late filing can incur a $20‑per‑day penalty.

  • —Gross unrelated business income | Sum of all unrelated receipts | Gross UBI | Verify source documents
  • —Deductible expenses | Sum of allowed expenses | Total deductions | Ensure no double‑counting

Checklist

What you need before filling it out

1

Gross unrelated business income

Receipts, invoices, contracts · Accounting ledger

⚠ Often omitted small transactions✕ High
2

Deductible expenses

Expense reports, invoices · General ledger

⚠ Misclassifying related expenses as deductible✕ Medium
3

Net UBTI calculation

Spreadsheet or tax software output · Schedule calculations

⚠ Arithmetic errors✕ High
4

Signature

Signed Schedule E · Physical or electronic signature page

⚠ Missing or outdated signature✕ High
5

Attachment to Form 990

Completed Form 990 with Schedule E attached · Filing package

⚠ Failure to attach schedule✕ High

Before you submit

  1. 1Confirm gross unrelated business income ≥ $1,000
  2. 2Reconcile totals with the organization’s accounting system
  3. 3Verify all expense categories are allowable under IRS rules
  4. 4Check math on net UBTI line items
  5. 5Ensure Schedule E version matches filing year
  6. 6Attach Schedule E to the correct Form 990 or 990‑EZ PDF
  7. 7Sign and date the schedule
  8. 8Run final e‑file validation (if filing electronically)
  9. 9Print a copy for records
  10. 10Confirm mailing address if filing paper
  11. 11Retain supporting documents for at least three years

How to file this form

  1. 1Gather all unrelated business receipts and expense documentation.
  2. 2Enter gross income in Part I of Schedule E.
  3. 3Enter allowable deductions in Part II, referencing IRS Publication 598 for disallowed items.
  4. 4Calculate net UBTI in Part III and transfer the figure to the main Form 990/990‑EZ.
  5. 5Attach the completed Schedule E to the Form 990/990‑EZ PDF or paper packet.
  6. 6Submit electronically via approved IRS e‑file provider or mail to the address in the Form 990 instructions.
  7. 7Obtain confirmation of receipt (e‑file acceptance or certified mail receipt).

Known limitations

  1. 1IRS instructions do not list a filing fee for Schedule E.
  2. 2The schedule does not provide a built‑in error check for double‑counted expenses.
  3. 3Electronic filing platforms may have different field mappings; verify before upload.
  4. 4The form assumes UBI is reported in U.S. dollars; foreign currency conversions must be handled separately.

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 E was attached and what UBI was reported. Compare that to the current year’s activity before starting a new schedule.

What changed or needs a fresh check

  • Edition date – verify you have the schedule for the filing year
  • Fee – no filing fee for Schedule E itself
  • Mailing address – use the address in the Form 990 instructions for the year
  • Electronic filing – ensure the e‑file software includes Schedule E
  • Signature line – schedule must be signed by an authorized officer

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Quick Facts

Tax‑exempt organizations that file Form 990 or 990‑EZ and have $1,000+ of gross unrelated business income.
It captures gross unrelated business income, deductible expenses, net profit, and the calculated unrelated business taxable income (UBTI).
Attach Schedule E to the annual Form 990 or 990‑EZ and file by the organization’s usual return deadline, typically the 15th day of the 5th month after fiscal year‑end.
Electronically via the IRS e‑file system or by mailing the completed Form 990/990‑EZ with Schedule E to the IRS address listed in the Form 990 instructions for the filing year.
Errors can trigger penalties, cause the organization to owe unexpected tax, or delay the processing of the entire return.
1. Gather all unrelated business receipts and expense records for the tax year. 2. Complete Part I to report gross income, then Part II for allowable deductions. 3. Calculate net UBTI in Part III and transfer the total to the main Form 990/990‑EZ. 4. Review totals against the organization’s accounting reports before signing.

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After you file

  1. 1Save the accepted e‑file acknowledgment or certified mailing receipt.
  2. 2Store all source documents (receipts, invoices, expense logs) for at least three years.
  3. 3Update the organization’s internal accounting to reflect the reported UBTI.
  4. 4Monitor any IRS notices for adjustments or penalties.
  5. 5If a penalty is assessed, review the notice and correct the underlying error for future filings.
  6. 6Document the filing date and responsible officer for audit trails.

Sources

  • SRCIRS Form 990‑SE instructionsconfirms filing threshold and purpose
  • SRCIRS Publication 598outlines deductible expenses for unrelated business income
  • SRCIRS Form 990 filing deadline rules15th day of 5th month after fiscal year‑end
  • SRCIRS e‑file provider guidelinesattachment requirements for Schedule E
  • SRCIRS penalty schedule for late or incomplete returnsrisk of penalties for errors
  • SRCNot found in provided sourcespecific fee amount (none) confirmed by absence in instructions

Common confusion points

Unrelated vs. related activity

Determining whether an activity furthers the exempt purpose

→ Review IRS guidance on “substantially related” activities

Threshold amount

$1,000 gross UBI vs. net UBTI

→ Verify gross receipts, not net profit

Deductible expenses

Which expenses are allowed for UBI

→ Consult Publication 598 for prohibited deductions

Form version

Using a prior‑year Schedule E template

→ Match edition date to filing year

Electronic attachment

Some e‑file software hides Schedule E

→ Confirm the schedule appears in the final PDF

Workflow map

Related forms and next steps

4 signals

Before

Form 990 or 990‑EZ – main annual return

Current

990-SE

After

Form 990‑T – if the organization owes tax on UBTI

Often used with

Schedule E – reports unrelated business income

⚠ If something goes wrong

  • IRS Notice CP2000 – may require amended Schedule E

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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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