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Form 990-SI: 990 (Schedule I)
IRS Form 990-SI is the Schedule I of Form 990, which reports grants and assistance provided by an organization. Organizations must file this schedule if they reported more than $5,000 in grants/assistance.
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IRS Form 990-SI - 990 (Schedule I)
IRS Form 990-SI is the Schedule I of Form 990, which reports grants and assistance provided by an organization. Organizations must file this schedule if they reported more than $5,000 in grants/assistance.
Risk Radar
Scan points- 1Failing to report foreign grants/assistance on Schedule F instead of here is a critical error.
- 2Failing to report grants/assistance provided to foreign entities on this schedule.
- 3Not reporting assistance if it is given through another organization but is earmarked for a specific domestic individual (should be in Part III).
- 4Reporting grants to organizations that received less than $5,000 aggregate during the tax year.
- 5Using general terms instead of specifying the type of assistance in Part III, column (a).
Plain English
This form tells the IRS exactly where a tax-exempt organization sends its money to other groups or individuals. It details how much is given out, whether it's cash or goods, and who receives it. Organizations must file this schedule if they give away more than $5,000 in grants during the year.
Submission Date
- Filing date: 2024-12-30 22:10:28
- 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 and needs to report grants and other assistance made during the tax year to domestic organizations, governments, or individuals (reporting activities conducted directly or indirectly).
- Do not use it when reporting foreign grants or assistance; those must be reported on Schedule F (Form 990).
- Check Form 990 instead when an organization is required to file but has not met the threshold to report specific grant details on this schedule.
Form selector
Use this form or another form?
Organization is a partnership that files Form 1065
This form covers grants/assistance reported by an entity filing Form 990, which applies to many types of organizations.
✓ Check Part I requirements on Form 990.
Reporting individual assistance under specific rules
Use Part III when the organization reports more than $5,000 in grants/assistance to domestic individuals and those are not channeled through another entity.
✓ Verify eligibility criteria for Part III usage.
Organization is not required to file Form 990 but chooses to do so
If an organization voluntarily files Form 990, it must provide all requested information, including Schedule I (Form 990).
✓ Ensure all Parts are completed if filing voluntarily.
Deadline or filing window
The organization must complete this schedule based on its answers in Form 990, Part IV. If required by lines 21 or 22, the filing obligation triggers immediately for that tax year's activity. The source does not specify an extension window for Schedule I itself.
Checklist
What you need before filling it out
Part I, Line 1
'Yes' or 'No' regarding record substantiation · Part I (General Information)
Domestic Organization Definition
Corporation or partnership created/organized in the U.S. or a state/territory · Instructions p.1
Part III Requirement
More than $5,000 reported on Form 990, Part IX, line 2, column (A) · Instructions p.2 / Form p.1
Indirect Grant Reporting Rule
If assistance goes through another entity, complete Part II first unless earmarked for specific individuals · Instructions p.2
Part I Completion Trigger
Organization answered 'Yes' on Form 990, Part IV, line 21 or 22 · Instructions p.1 / Form p.1
Foreign Grant Reporting
Must be reported on Schedule F (Form 990) · Instructions p.1
Before you submit
- 1Verify that the organization has answered 'Yes' to Form 990, Part IV, line 21 or 22 (if filing).
- 2Ensure Part I is completed if the triggering boxes on Form 990 are marked 'Yes'.
- 3Confirm whether the grants reported are for domestic organizations, governments, or individuals.
- 4If reporting to individuals, confirm that Part III is used only if more than $5,000 was reported on Form 990, Part IX, line 2, column (A).
- 5Verify that any grant assistance provided indirectly through another entity is first listed in Part II unless earmarked for specific domestic individuals.
- 6Double-check that no foreign grants or assistance are included on this schedule; they must be reported elsewhere.
- 7Confirm the organization has indicated 'Yes' or 'No' on Part I, Line 1 regarding record substantiation.
How to file this form
- 1Complete Part I by indicating whether records are maintained to substantiate grants and assistance amounts, eligibility, and selection criteria.
- 2Determine if the organization must complete Part II or Part III based on responses on Form 990, Part IV (line 21/22) and the $5,000 threshold.
- 3Fill out Part II to list grants made to domestic organizations or governments, or fill out Part III for grants made to domestic individuals (or both).
- 4Ensure all parts are numbered sequentially if they are duplicated; do not report foreign assistance on this schedule.
- 5Attach the completed Schedule I (Form 990) to Form 990 before mailing or electronically filing.
Known limitations
- 1Schedule I (Form 990) does not report foreign grants or assistance; those must be reported on Schedule F (Form 990).
- 2If an organization provides grants/assistance to a designated foreign entity, but the recipient is a domestic organization, government, or individual, it should still be reported on Schedule I.
- 3Parts II and III of Schedule I may need duplication if the first page does not have enough space for additional grantees (Part II) or types of grants/assistance (Part III).
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 these instructions are in continuous use for tax year 2024 and subsequent years until a superseding revision is issued; 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.
- Purpose — confirm the schedule reports grants/assistance to domestic organizations, governments, and individuals.
- Filing requirement — confirm Part I is completed if Form 990, Part IV, line 21 or 22 shows 'Yes'.
- Part III trigger — confirm Part III is used if more than $5,000 was reported on Form 990, Part IX, line 2, column (A).
- Foreign reporting — confirm foreign grants are not listed here but must be reported on Schedule F.
- Organization type — confirm the number includes both tax-exempt and non-tax-exempt entities.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule I (Form 990) and attach it to Form 990.
- 2The organization must maintain records to substantiate the amount, eligibility, and selection criteria used for the grants or assistance.
- 3If using the Accrual method on Form 990, Part XII, line 1, market value for listed securities is measured by averaging the highest/lowest quoted selling prices or bid/asked prices on the date of distribution (Instructions p.3).
- 4For noncash grants or assistance, descriptions of property must be entered in Column (f) of Schedule I (Form 990) (Instructions p.3).
Sources
- SRCInstructions p.1 — The purpose of Schedule I (Form 990) is to provide information on grants and other assistance made during the tax year to domestic organizations, governments, and individuals.
- SRCInstructions p.1 — An organization must complete Part I and either Part II or Part III of this schedule if it answered 'Yes' on Form 990, Part IV, line 21 or 22.
- SRCInstructions p.1 — Grants and other assistance include awards, prizes, contributions, noncash assistance, cash allocations, stipends, scholarships, fellowships, research grants, and similar payments/distributions.
- SRCInstructions p.1 — Schedule I does not report foreign grants or assistance; those are reported on Schedule F (Form 990).
- SRCInstructions p.2 — When describing the purpose of grant funds, descriptions should be specific (e.g., 'general support') rather than general.
- SRCInstructions p.3 — For marketable securities listed on an exchange, market value is measured by averaging the highest/lowest quoted selling prices or bid/asked prices on the distribution date.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 990, Part IX — If the organization follows FASB ASC 958 for accounting, these instructions reference those rules.
Questions about IRS Form 990-SI
What is IRS Form 990-SI used for?
This form tells the IRS exactly where a tax-exempt organization sends its money to other groups or individuals. It details how much is given out, whether it's cash or goods, and who receives it. Organizations must file this schedule if they give away more than $5,000 in grants during the year.
Who must file IRS Form 990-SI?
An organization that answers “Yes” on Form 990, Part IV, Checklist of Required Schedules, line 21 or 22 must complete Schedule I (Form 990-SI).
What information does IRS Form 990-SI require?
Part I provides general information about grants and assistance; Part II lists recipients who are domestic organizations or governments; and Part III details assistance given to domestic individuals.
Where do I file IRS Form 990-SI?
The instructions do not specify a particular service center for routing Schedule I (Form 990-SI).
How do I complete IRS Form 990-SI?
First, complete Part I with general grant information. If applicable, fill out Part II for recipients that are domestic organizations or governments (if >$5,000). Finally, complete Part III if assistance was given to specific domestic individuals and attach all parts to Form 990.
What happens if IRS Form 990-SI is filed incorrectly?
While the source does not list specific penalties, failure to complete this schedule when required means the organization has not provided all of the information requested on Form 990.
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