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Form 990-SM: 990 (Schedule M)
IRS Form 990 (Schedule M) is completed to report noncash contributions received by an organization and must be attached to Form 990; organizations reporting over $25,000 in aggregate noncash contributions must file it.
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IRS Form 990-SM - 990 (Schedule M)
IRS Form 990 (Schedule M) is completed to report noncash contributions received by an organization and must be attached to Form 990; organizations reporting over $25,000 in aggregate noncash contributions must file it.
Risk Radar
Scan points- 1Failing to report noncash contributions over $25,000 triggers mandatory filing of this form.
- 2Failing to check the box in Part I for every property type received during the year.
- 3Not describing arrangements in Part II when answering 'Yes' to Form 990, line 32a.
- 4Omitting an entry in Part I, column (c) without providing a description in Part II for that property type.
- 5Failing to specify if the organization is reporting contributions or items only in Part I, column (b).
Plain English
This form allows an organization to detail all the property donations it receives that are not cash. It helps the IRS track these gifts, such as artwork or stock, and explains how the organization counted them. Organizations must complete this schedule if they received significant noncash items during the year.
Submission Date
- Filing date: 2026-01-13 09:10:47
- 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 answered “Yes” on Form 990, Part IV, line 29 or 30.
- Do not use it when the organization received no noncash contributions during the year (though filing is still required if Part IV lines 29 or 30 were checked).
- Check Form 1098-C instead when reporting motor vehicle contributions, or Form 8899 for specific intellectual property donations.
Form selector
Use this form or another form?
Donated services or use of facilities
Schedule M reports the types and amounts of noncash contributions received during the year.
✓ Check Part VIII, line 1g on Form 990.
Reported over $25,000 in aggregate noncash contributions
This triggers the requirement to file Schedule M (Form 990).
✓ Verify total on Form 990, Part VIII, line 1g.
Donation is a publically traded security
Each separate gift must be treated as a contribution for reporting purposes.
✓ Ensure the item is listed under Line 9 of Schedule M (Form 990).
Deadline or filing window
The requirement to file is triggered if an organization reports more than $25,000 in aggregate noncash contributions on Form 990, Part VIII, line 1g. The source does not state a specific due date, but the completion applies to activity received 'During the year.'
Checklist
What you need before filling it out
Organization Name
Organization's official name · Part I (Name of the organization)
Total Noncash Contributions Amount
Dollar amount from Form 990, Part VIII, line 1g · Part I (Line c)
Art—Works of art
Specific description of artwork · Part I (Line 1)
Clothing and household goods in good used condition or better
Description of items received · Line 5
Publicly traded securities
Name and ticker of the security · Line 9
Method of determining noncash contribution amounts
E.g., “sale of comparable properties and/or opinion of expert” · Part I (Line d)
Before you submit
- 1Verify that the organization's name is entered in Part I.
- 2Confirm the Employer identification number is correctly entered in Part I.
- 3Ensure all applicable property types (Lines 1–9) have a checkmark in column (a).
- 4Check that the correct number of contributions or items contributed is listed in column (b) for each type.
- 5Verify that the noncash contribution amount reported on Form 990, Part VIII, line 1g matches the total sum entered in column (c).
- 6Confirm the method used to determine the noncash contribution amounts is documented in column (d) for every entry.
- 7Ensure any property not fitting Lines 1–9 is separately reported on Lines 25 through 28.
How to file this form
- 1Complete Part I by entering the organization's Name and Employer identification number.
- 2Check all applicable types of property in column (a) and list the corresponding contribution count in column (b).
- 3Enter the noncash contribution amounts on Form 990, Part VIII, line 1g into column (c), and detail the valuation method in column (d).
- 4Report any other types of property not covered by Lines 1–9 using separate lines 25 through 28.
- 5Sign and date Schedule M (Form 990) before attaching it to Form 990.
- 6Submit the completed Schedule M (Form 990) along with the main Form 990.
Known limitations
- 1Do not report noncash contributions received by the organization in a prior year.
- 2Do not report donations of services or the donated use of facilities, equipment, or materials donated.
- 3For books and publications (Line 4), do not include rare books and manuscripts reported on line 1, collectibles reported on line 18, or archival records reported on lines 25 through 28.
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 20/25. The instructions direct users to www.irs.gov/Form990 for the latest information regarding developments related to Schedule M (Form 990).
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- OMB Number — confirm it reads 1545-0047.
- Filer requirement — confirm the organization answered “Yes” on Form 990, Part IV, line 29 or 30.
- Reported amount threshold — confirm the aggregate noncash contributions reported on Form 990, Part VIII, line 1g exceeds $25,000 (or if specific assets were received).
- Intellectual Property filing requirement — confirm whether furnishing to donor and filing with IRS Form 8899 is necessary for certain gifts.
- Motor Vehicle filing requirement — confirm whether furnishing to donor and filing with IRS Form 1098-C is necessary for contributions on Lines 6–7.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule M (Form 990) for record keeping.
- 2Ensure the Schedule M is attached to Form 990 when filing with the IRS.
- 3If an organization isn't required to file but chooses to, it must provide all requested information on the complete return.
- 4For contributions reported on Lines 6–7 (Cars and other vehicles), furnish a copy to the donor and file Form 1098-C with the IRS.
Sources
- SRCInstructions p.3 — The purpose of Schedule M (Form 990) is to report the types of noncash contributions received during the year.
- SRCInstructions p.1 — Organizations must complete Schedule M (Form 990) if they answered 'Yes' on Form 990, Part IV, line 29 or 30.
- SRCInstructions p.3 — An organization must file Schedule M if it reported more than $25,000 of aggregate noncash contributions on Form 990, Part VIII, line 1g.
- SRCInstructions p.4 — Line 6 specifically includes only contributions of motor vehicles manufactured primarily for use on public streets, roads, and highways.
- SRCInstructions p.3 — A gift is generally treated as a gift of an undivided portion if the donee receives rights to possession/control for a portion of each year appropriate to its interest.
- SRCInstructions p.2 — Part II requires providing information from Part I, lines 30b, 32b, and 33, and whether the organization is reporting contributions or items (or both).
- SRCInstructions p.1 — The form covers 9 types of property listed in Part I, columns (a) through (d), including Art—Works of art (Line 1) and Securities—Publicly traded (Line 9).
Common confusion points
Who must file Schedule M?
An organization that answered 'Yes' to Form 990, Part IV, line 29 or 30.
→ Check if you reported over $25,000 in aggregate noncash contributions on Form 990, Part VIII, line 1g, or received art/historical treasures.
When must I file Schedule M?
The source does not state a specific filing deadline date, only that the form is for reporting during the year.
→ Check the instructions for the exact due date based on your organization's fiscal year end.
What if an item doesn't have a reported amount in Part I (column c)?
Describe it in Part II of Schedule M (Form 990).
→ If you checked a box in Part I but left column (c) blank, check the description in Part II.
How do I report fractional interests for art?
For each work of art or item, enter the fractional interest for each year an interest is received in column (b).
→ Refer to section 170(o) for special rules regarding these fractional gifts.
What kind of vehicles go on Line 6 vs. Line 7?
Line 6 includes only contributions of motor vehicles manufactured primarily for use on public streets, roads, and highways.
→ Verify that the vehicle fits this description before placing it on Line 6 or 7.
What is a 'qualified real property interest' (Line 13)?
It is a restriction for the exterior of a certified historic structure.
→ Confirm the building meets the definition: listed on the National Register of Historic Places OR certified as being of historic significance to a registered historic district.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1098-C (Contributions of Motor Vehicles, Boats, and Airplanes) must be furnished to donors for items reported on Lines 6–7.
Questions about IRS Form 990-SM
What is IRS Form 990-SM used for?
This form allows an organization to detail all the property donations it receives that are not cash. It helps the IRS track these gifts, such as artwork or stock, and explains how the organization counted them. Organizations must complete this schedule if they received significant noncash items during the year.
Who must file IRS Form 990-SM?
An organization that answered “Yes” to Form 990, Part IV, line 29 or 30, must complete Schedule M (Form 990). Additionally, an organization choosing not to file Form 990 but which is required to do so must provide all the requested information.
What information does IRS Form 990-SM require?
Part I lists the types of property received (e.g., Art—Works of art) and the number/amount contributed. Part II provides supplemental narrative details, addressing specific questions about arrangements or why revenue wasn't reported for certain items.
When is IRS Form 990-SM due?
The source does not specify a filing deadline date; however, it applies to organizations that received contributions during the year being reported.
Where do I file IRS Form 990-SM?
The instructions direct users to www.irs.gov/Form990 for further guidance on where to send the form. The form must be attached to Form 990.
How do I complete IRS Form 990-SM?
First, complete Part I by checking the applicable property type (Column a) and entering the contribution count or amount (Columns b/c). Next, use Part II to explain these entries, such as describing arrangements referenced on lines 30b or 32b. Finally, attach the completed Schedule M to Form 990.
What happens if IRS Form 990-SM is filed incorrectly?
If an organization is required to file Schedule M but fails to do so, it indicates a failure to report required activity. Failure to provide all requested information means failing to meet the filing requirement outlined in Part III.
Who must file Schedule M?
An organization that answered 'Yes' to Form 990, Part IV, line 29 or 30. Check if you reported over $25,000 in aggregate noncash contributions on Form 990, Part VIII, line 1g, or received art/historical treasures.
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