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Form 990-SG: 990 or 990-EZ (Sch G)
IRS Form 990-SG is used to report professional fundraising services, events, and gaming for organizations filing Form 990 or 990-EZ. Organizations must file this schedule if they meet specific criteria, such as reporting over $15,000 in expenses.
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IRS Form 990-SG - 990 or 990-EZ (Sch G)
IRS Form 990-SG is used to report professional fundraising services, events, and gaming for organizations filing Form 990 or 990-EZ. Organizations must file this schedule if they meet specific criteria, such as reporting over $15,000 in expenses.
Risk Radar
Scan points- 1Ensure you complete all required Parts (I, II, or III) based on your organization's specific financial activity thresholds.
- 2Failing to complete Part I if professional fundraising expenses exceed $15,000 (Form 990).
- 3Omitting Part II if total fundraising event gross income exceeds $15,000.
- 4Not reporting gaming activities in Part III when gross income surpasses the $15,000 threshold.
- 5Listing only events under $5,000 in Part II and missing required larger events.
Plain English
This form allows a tax-exempt organization to detail all the ways it raises money and how much that fundraising costs. It specifically breaks down funds raised from events or through professional service contracts. Organizations must complete this schedule if their fundraising activities exceed certain financial thresholds.
Submission Date
- Filing date: 2025-01-13 22:10:55
- 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 an organization files Form 990 or Form 990-EZ and reports professional fundraising services, fundraising events, or gaming.
- Do not use this form if the organization does not meet the criteria for filing (e.g., did not answer 'Yes' on Form 990 Part IV, line 17, 18, or 19).
- Check Form 990-EZ instead when the organization filed Form 990-EZ and entered more than $15,000 on that form's Line 6a.
Form selector
Use this form or another form?
Organization reports >$15k in professional fundraising expenses
Part I must be completed if the organization answered 'Yes' to Form 990, Part IV, line 17.
✓ Check Part I completion.
Filer is an individual/entity providing services for >$5,000
Line 2b requires listing these top individuals or entities and their business addresses.
✓ Verify all 10 highest paid are listed on Line 2b.
Organization has multiple states of solicitation
All states where the organization is registered, licensed, or notified of exemption must be listed in Part II, Line 3.
✓ Ensure no state is omitted from Part II, Line 3.
Deadline or filing window
The filing trigger is meeting one of the specified criteria during the tax year. While a precise deadline date is not stated in the source, the form must accompany Form 990 or Form 990-EZ when those returns are filed. No extension window is detailed for Schedule G itself.
Checklist
What you need before filling it out
Part I completion
Check if total expenses > $15,000 on Form 990, Part IX, lines 6 and 11e · Instructions p.1 / Form p.2
Line 2b listing
List the 10 highest paid individuals/entities compensated at least $5,000 for professional fundraising services during the tax year · Instructions p.1 / Form p.2
Column (v) reporting
Enter dollar amounts in fees paid or withheld by the fundraiser for its professional fundraising services · Instructions p.2 / Form p.2
Part IV description
Describe how the agreement distinguishes payment types (fee vs. expense/reimbursement) · Instructions p.2 / Form p.2
Line 3 listing
List all states where the organization is registered or licensed to solicit contributions · Instructions p.2 / Form p.2
Part I requirement for Form 990-EZ filers
Check if the organization entered more than $15,000 on Form 990-EZ, line 6a · Instructions p.2 / Form p.1
Before you submit
- 1Confirm all relevant activities are checked under Part I, Line 1 (e.g., Professional Fundraising Services).
- 2Verify that if 'Yes' is checked on Part IV, line 2a, the top 10 individuals/entities are listed in Column (i) of Line 2b.
- 3Ensure Column (ii) accurately describes the type(s) of fundraising activities performed by the professional fundraiser.
- 4Confirm that Column (v) reflects the correct dollar amounts paid or withheld for professional services.
- 5Verify that Part IV provides a description detailing how payments are distinguished from expenses/reimbursements.
- 6Check if all states where solicitation occurs have been listed in Part II, Line 3.
- 7Ensure an appropriate attachment is made to Form 990 or Form 990-EZ when submitting Schedule G.
How to file this form
- 1Complete Part I by checking activities raised and detailing the top fundraisers' compensation/services (Lines 1 & 2b).
- 2Fill out Column (ii) through Column (vi) on Line 2b, describing services, custody arrangements, paying fees, and calculating net amounts.
- 3Detail in Part IV how fundraising agreements are structured regarding fee payments versus expense reimbursements.
- 4List all states of solicitation or exemption status in Part II, Line 3.
- 5Attach the completed Schedule G (Form 990) to Form 990 or Form 990-EZ.
- 6Sign and date the form before mailing or electronically submitting it.
Known limitations
- 1Form 990-EZ filers are not required to complete Part I of Schedule G (Form 990) if they meet other criteria.
- 2If an organization is not required to file Form 990 or Form 990-EZ but chooses to do so, it must provide all requested information on Schedule G (Form 990).
- 3An officer, director, trustee, or employee conducting professional fundraising services solely in that capacity does not need to be reported individually.
- 4If an organization reports total expenses for professional fundraising services of $15,000 or less on Form 990, Part IX, lines 6 and 11e, it may still be required to file Schedule G (Form 990) if it answered 'Yes' on Form 990, Part IV, line 17.
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 December 2024 and uses continuous instructions. For the latest information regarding Schedule G (Form 990), filers should consult IRS.gov/Form990.
What changed or needs a fresh check
- Edition date — confirm the instructions read December 2024.
- Form number — confirm the form title reads '990 or 990-EZ (Sch G)'.
- Filer requirement — confirm the organization answered 'Yes' on Form 990, Part IV, line 17, 18, or 19.
- Part I completion — confirm Part I is required if total professional fundraising expenses exceed $15,000 (for Form 990 filers).
- Line 2b requirement — confirm the organization must report all agreements for professional fundraising services regardless of agreement form.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule G (Form 990).
- 2Attach Schedule G (Form 990) to Form 990 or Form 990-EZ when filing.
- 3Use this form in its current edition, which is dated December 2024.
- 4Confirm the revision date reads 12/24 on the form you submit.
Sources
- SRCInstructions p.1 — Schedule G (Form 990) reports professional fundraising services, fundraising events, and gaming for organizations filing Form 990 or Form 990-EZ.
- SRCInstructions p.1 — An organization must complete Schedule G (Form 990) if it answered 'Yes' on Form 990, Part IV, line 17, 18, or 19, or meets the criteria for Form 990-EZ filers.
- SRCInstructions p.1 — Part I is completed if the organization reported more than $15,000 of expenses for professional fundraising services on Form 990, Part IX, lines 6 and 11e; Form 990-EZ filers aren't required to complete Part I.
- SRCForm p.1 — Schedule G (Form 990) is completed if the organization answered 'Yes' on Form 990, Part IV, line 17, 18, or 19; or if the organization entered more than $15,000 on Form 990-EZ, line 6a.
- SRCInstructions p.3 — Part IV of Schedule G (Form 990) is used to supplement other responses by identifying the specific part and line number each response supports.
- SRCInstructions p.1 — When reporting agreements for professional fundraising services, do not include an officer, director, trustee, or employee who conducts them solely in that capacity.
Common confusion points
What if an organization doesn't have a written agreement for fundraising services?
The organization must report all agreements, whether written or oral.
→ Check box in Part I, Line 2a to indicate this.
Do we need to list fundraisers who only provide strategy/planning but generate no receipts yet?
Yes; the fundraiser can deliver services and be reported on line 2b even if column (iv) has no amount.
→ Report them as long as they were compensated at least $5,000.
When reporting professional fundraising expenses, do we include an employee who is also a director?
No, only report them when conducting services *solely* in their capacity as an officer, director, trustee, or employee.
→ Check the box for the service method and ensure the individual isn't solely serving in that role.
If we are filing Form 990-EZ, do we still need to complete Part I?
Only if the organization answered 'Yes' on Form 990, Part IV, line 17. If not, they aren't required to complete it.
→ Review Form 990, Part IV before completing Schedule G (Form 990).
What do we report for gross receipts connected to a fundraiser?
Enter the amount paid to or retained by the organization from that specific fundraiser during the tax year.
→ Ensure the receipt is tied directly to the services listed in column (i) and reported on line 2b.
If we use Part IV of Schedule G, how do we reference it?
Identify the specific part and line number each response supports, following the order they appear on Schedule G (Form 990).
→ Use Part IV to supplement other answers on Schedule G (Form 990).
Workflow map
Related forms and next steps
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Often used with
⚠ If something goes wrong
- Go to IRS.gov/Form990 for instructions and the latest information regarding this form.
Questions about IRS Form 990-SG
What is IRS Form 990-SG used for?
This form allows a tax-exempt organization to detail all the ways it raises money and how much that fundraising costs. It specifically breaks down funds raised from events or through professional service contracts. Organizations must complete this schedule if their fundraising activities exceed certain financial thresholds.
Who must file IRS Form 990-SG?
An organization that answered “Yes” on Form 990, Part IV, Checklist of Required Schedules, line 17, 18, or 19, or meets the criteria for Form 990-EZ filers described below, must complete Schedule G (Form 990).
What information does IRS Form 990-SG require?
The form collects data on professional fundraising services in Part I, details specific fundraising events in Part II, and reports gaming activities in Part III. Supplemental explanations can be provided in Part IV.
Where do I file IRS Form 990-SG?
The instructions do not specify a particular service center address for mailing, but organizations must attach Schedule G to Form 990 or Form 990-EZ when filing.
How do I complete IRS Form 990-SG?
First, determine which Parts are needed: Part I is for professional fundraising expenses over $15,000. Next, detail events in Part II if gross income exceeds $15,000. Finally, report gaming details in Part III and use Part IV for narrative explanations before submitting the complete package.
What happens if IRS Form 990-SG is filed incorrectly?
Failure to complete all required parts of Schedule G (Form 990) could result in the organization failing to provide all requested information on its return.
What if an organization doesn't have a written agreement for fundraising services?
The organization must report all agreements, whether written or oral. Check box in Part I, Line 2a to indicate this.
Do we need to list fundraisers who only provide strategy/planning but generate no receipts yet?
Yes; the fundraiser can deliver services and be reported on line 2b even if column (iv) has no amount. Report them as long as they were compensated at least $5,000.
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