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IRSTax-Exempt Organizations (990 Series)

Official form guide

Form 990-SM: 990 (Schedule M)

Form 990‑SM is Schedule M, the supplemental information schedule attached to the IRS Form 990. It reports a nonprofit’s public charity status, public support, and related financial details.

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Form Overview

IRS Form 990-SM - 990 (Schedule M)

Form 990‑SM is Schedule M, the supplemental information schedule attached to the IRS Form 990. It reports a nonprofit’s public charity status, public support, and related financial details.

It captures public support percentages, donor concentration, contributions from related organizations, and details on any disqualified persons.

Risk Radar

Scan points
  • 1A single mis‑calculated public support figure can jeopardize public‑charity status.
  • 2Mis‑calculating public support percentage
  • 3Omitting contributions from related organizations
  • 4Using outdated donor data
  • 5Failing to attach Schedule M to the Form 990

Plain English

Schedule M tells the IRS how much money a charity gets from the public versus a few big donors. It helps the agency decide if the organization truly serves the public and stays eligible for tax‑exempt status.

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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Glossary Terms

financialmoney

Hover a term to preview the meaning.

What this form is for

  • Use Schedule M when the organization files Form 990 and must report public support.
  • Do not use if filing Form 990‑EZ or 990‑PF; those have different schedules.
  • If the organization fails the public support test, review Form 990‑PF or consider a different exemption category.

Form selector

Use this form or another form?

Filing Form 990‑EZ

EZ has a simplified public support question

✓ Verify if organization qualifies for EZ

Schedule M not required

Filing Form 990‑PF

PF reports private foundation activities

✓ Check foundation status before proceeding

Use Form 990‑PF Schedule B instead

Small organization with < $200k revenue

No Schedule M needed

✓ Confirm eligibility thresholds

May file Form 990‑EZ

Deadline or filing window

Schedule M must be filed by the Form 990 deadline, usually the 15th day of the 5th month after the organization’s fiscal year end. Extensions granted for Form 990 automatically extend Schedule M. If the fiscal year is longer than 12 months, the deadline shifts accordingly.

  • —Total public support amount | Sum of contributions, grants, and other public sources | Public support total | Verify all sources are included

Checklist

What you need before filling it out

1

Line 1 – Public support amount

Bank statements, donation receipts · Financial statements

⚠ Omitting small cash gifts✕ High
2

Line 3 – Contributions from related organizations

Inter‑entity agreements · Ledger of related party transactions

⚠ Forgetting in‑kind contributions✕ Medium
3

Line 5 – Disqualified persons

Conflict‑of‑interest disclosures · Board minutes

⚠ Missing a director’s personal donation✕ High
4

Line 7 – Public support test result

Calculation worksheet · Schedule M instructions

⚠ Rounding errors✕ Medium

Before you submit

  1. 1Confirm the organization’s EIN matches the Form 990 header.
  2. 2Verify all donor totals reconcile with the Schedule B attached to Form 990.
  3. 3Check that public support percentages meet the 33% threshold (or 10% for small organizations).
  4. 4Ensure all related‑organization contributions are listed on Line 3.
  5. 5Confirm no disqualified persons are omitted on Line 5.
  6. 6Validate that totals on Schedule M match the corresponding totals on Form 990.
  7. 7Attach Schedule M to the electronic filing package before submission.
  8. 8If filing paper, include Schedule M in the same envelope as the Form 990.
  9. 9Retain a copy of the completed Schedule M for your records.

How to file this form

  1. 1Log into IRS‑approved e‑file software and open the organization’s Form 990.
  2. 2Select “Add Schedule M” and import donor data from the financial system.
  3. 3Enter public support figures, related‑organization contributions, and disqualified‑person info.
  4. 4Run the software’s validation check; correct any error messages.
  5. 5Review the completed Schedule M against the Form 990 totals.
  6. 6Electronically sign the Form 990 (covers Schedule M) and submit.
  7. 7Save the PDF receipt and a copy of Schedule M for your records.

Known limitations

  1. 1IRS instructions do not provide a built‑in calculator for the public support test; users must compute manually.
  2. 2The form does not accept electronic signatures on Schedule M alone; it inherits the Form 990 signature.
  3. 3Public support percentages differ for organizations with a fiscal year longer than 12 months; guidance is limited.
  4. 4[object Object]

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 IRS “Where to File” page for the latest filing address and electronic transmission requirements. Verify that the organization’s EIN matches the one on the Form 990 header.

What changed or needs a fresh check

  • Edition date – verify you have the 2023 revision of Schedule M
  • Fee – no filing fee for Form 990 or Schedule M
  • Mailing address – use the address listed in the 2023 Form 990 instructions
  • Electronic filing platform – ensure software supports the 2023 Schedule M layout
  • Signature requirement – an authorized officer must sign the Form 990, which covers Schedule M

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Quick Facts

Tax‑exempt organizations that file Form 990 and meet the public support test must complete Schedule M.
It captures public support percentages, donor concentration, contributions from related organizations, and details on any disqualified persons.
Schedule M is due the same day as the organization’s Form 990, typically the 15th day of the 5th month after the fiscal year ends.
Submit the completed Schedule M as part of the electronic Form 990 filing through IRS‑approved software or by mailing a paper return to the IRS Service Center indicated in the Form 990 instructions.
Errors can cause a loss of public charity status, trigger penalties, or delay the organization’s annual filing acceptance.
1. Gather the organization’s audited financial statements and donor records for the tax year. 2. Calculate public support percentages using the IRS formulas. 3. Fill out Schedule M line‑by‑line, referencing the Form 990 instructions for each line. 4. Review totals for consistency with the main Form 990, then attach Schedule M to the electronic filing or paper packet.

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Source transparency

Copyright & Licensing - US Government Forms

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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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