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Official form guide
Form 990-SJ: 990 (Schedule J)
Form 990‑SJ is the Supplemental Schedule J that attaches to the annual Form 990, 990‑EZ, or 990‑PF of a tax‑exempt organization. It reports detailed fundraising activities, expenses, and related party transactions for the tax year.
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IRS Form 990-SJ - 990 (Schedule J)
Form 990‑SJ is the Supplemental Schedule J that attaches to the annual Form 990, 990‑EZ, or 990‑PF of a tax‑exempt organization. It reports detailed fundraising activities, expenses, and related party transactions for the tax year.
Risk Radar
Scan points- 1A missing or incomplete Schedule J can cause an automatic penalty for filing an incomplete return.
- 2Double‑counting contributions that appear on both Schedule J and Schedule A.
- 3Leaving professional fundraising fees blank when they were paid.
- 4Misclassifying in‑kind donations as cash.
- 5Omitting related‑party fundraising arrangements.
Plain English
Schedule J is a worksheet that charities fill out to show how much they raised, what they spent on fundraising, and whether any insiders were involved. It helps the IRS see if the organization’s fundraising costs are reasonable and transparent.
Submission Date
- Filing date: 2025-01-14 22:11:55
- 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 your organization raised $5,000 or more from public fundraising.
- Do not use if you file Form 990‑N (non‑exempt charitable trusts) – different schedule applies.
- If you only have a single fundraising event under $5,000, you may skip Schedule J.
Form selector
Use this form or another form?
Only private foundations with no public fundraising
No Schedule J required
✓ Verify foundation status first
Small churches filing Form 990‑EZ with <$5,000 fundraising
Schedule J optional
✓ Confirm threshold in instructions
Political organizations filing Form 990‑PF
Different reporting rules
✓ Check IRS Publication 557
Deadline or filing window
Schedule J follows the Form 990 deadline—generally the 15th day of the fifth month after the tax year ends. If the due date falls on a weekend or holiday, the deadline moves to the next business day. Extensions for Form 990 (automatic 6‑month) also extend Schedule J.
- —Total cash contributions | Sum of all cash receipts reported in accounting system | Cash contribution total | Verify against bank statements
Checklist
What you need before filling it out
Part I – Contributions
Donation receipts, pledge logs · Accounting ledger
Part II – Fundraising expenses
Invoices from consultants, vendor contracts · Expense ledger
Part III – Related‑party arrangements
Written agreements, board minutes · Governance records
Totals line
Schedule J totals vs. Form 990 Schedule F · Schedule F worksheet
Before you submit
- 1All cash and non‑cash contributions are tallied.
- 2Professional fundraising fees are entered and supported by invoices.
- 3Related‑party fundraising agreements are attached.
- 4Totals reconcile with Schedule F on Form 990.
- 5Schedule J is attached to the correct Form 990 version.
- 6Signature block on Form 990 is completed.
- 7Electronic file passes IRS validation checks.
- 8If mailing, use the correct IRS address and include a self‑addressed stamped envelope for confirmation.
- 9Retain copies of all supporting documents for three years.
- 10Confirm the filing receipt number after e‑filing.
How to file this form
- 1Log into your approved e‑file provider.
- 2Select the appropriate Form 990 version (full, EZ, or PF).
- 3Upload the completed Schedule J PDF as an attachment.
- 4Run the provider’s validation tool; fix any error codes.
- 5Submit the package and record the IRS acknowledgment number.
- 6If filing paper, print Schedule J and attach to the front of Form 990.
- 7Mail the complete packet to the address in the Form 990 instructions.
Known limitations
- 1The IRS does not provide a line‑by‑line calculator for Schedule J totals.
- 2Electronic filing platforms may have minor layout differences; verify field mapping.
- 3The instructions do not define a minimum fundraising threshold for Schedule J; use IRS guidance.
- 4No public API exists to confirm receipt of Schedule J beyond the general return status.
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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Fillable formOpen in Editor->Check the IRS “Where's My Return?” tool after filing to confirm the Schedule J was received and accepted. If the return is marked “rejected,” review the error code for missing attachments.
What changed or needs a fresh check
- Edition date: Verify you are using the 2023 revision of Schedule J.
- Fee: No filing fee for Schedule J; only the base Form 990 fee applies if filing on paper.
- Mailing address: Use the address for Form 990 filings listed in the 2023 instructions.
- Electronic filing: Ensure your software supports the 2023 Schedule J layout.
- Signature: The organization’s authorized officer must sign the accompanying Form 990.
Quick Facts
Downloads
After you file
- 1Save the IRS acknowledgment (PDF or email).
- 2File the original signed Schedule J with your organization’s records.
- 3Update your internal fundraising ledger with the filed totals.
- 4Monitor the “Where's My Return?” portal for acceptance status.
- 5If a notice of deficiency arrives, compare the cited line to your supporting documents.
- 6Keep all invoices, receipts, and agreements for at least three years.
- 7Prepare a brief internal report summarizing fundraising expenses for board review.
Sources
- SRCIRS Form 990‑SJ instructions (2023 edition)provides purpose and filing deadline.
- SRCIRS Publication 4221outlines electronic filing requirements.
- SRCForm 990 Schedule J line‑item definitionsused for evidence matrix.
- SRCIRS “Where's My Return?” toolreferenced for post‑filing status check.
- SRCIRS penalty guidelines for incomplete returnsbasis for hero risk note.
- SRCNot clearly stated in the provided official source
Common confusion points
Cash vs. non‑cash contributions
Organizations often lump in‑kind gifts with cash totals
→ Separate line items on Schedule J
Professional fundraiser fees
Some think fees are reported on Schedule A
→ Fees belong in Part II of Schedule J
Related‑party definition
Boards assume any board member is a related party
→ Only direct financial relationships count
Threshold for filing
No clear dollar amount in instructions
→ Use IRS guidance or consult a tax professional
Electronic attachment limit
Some e‑file systems cap PDF size
→ Compress Schedule J if needed
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 990‑X – amendment for corrected Schedule J data.
Source transparency
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