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Official form guide
Form 990-SN: 990 (Schedule N)
Form 990‑SN is the Schedule N attachment to the IRS Form 990. It reports noncash contributions received or given by a tax‑exempt organization for the tax year.
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IRS Form 990-SN - 990 (Schedule N)
Form 990‑SN is the Schedule N attachment to the IRS Form 990. It reports noncash contributions received or given by a tax‑exempt organization for the tax year.
Risk Radar
Scan points- 1A single omitted or mis‑valued noncash entry can trigger a $10,000 penalty per item.
- 2Missing Schedule N when required
- 3Incorrect fair market value calculations
- 4Omitting donor identification for $5,000+ items
- 5Using outdated appraisal methods
Plain English
Schedule N is a supplemental sheet that charities fill out when they receive or donate property, goods, or services instead of cash. It tells the IRS the type, value, and details of those non‑money gifts.
Submission Date
- Filing date: 2025-12-04 14:35:45
- 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
Hover a term to preview the meaning.
What this form is for
- Use Schedule N when total noncash contributions are $5,000 or more.
- Do not use if all contributions are cash‑only.
- If the organization files Form 990‑EZ, use Schedule N‑EZ instead.
Form selector
Use this form or another form?
Contributions < $5,000
Only reported on Form 990 line 12
✓ Verify total noncash amount first
Form 990‑EZ filer with noncash gifts
Simpler format for smaller organizations
✓ Confirm filing threshold
501(c)(3) filing Form 990‑PF (foundations)
Different reporting rules for private foundations
✓ Review PF instructions
Deadline or filing window
Schedule N shares the same deadline as the parent Form 990. For a calendar‑year filer, the due date is May 15 of the following year, with a six‑month automatic extension available if Form 990 is filed for an extension.
- —Noncash item fair market value | Use appraisal value or IRS tables | Reported value | Ensure appraisal is dated within 3 months of receipt
Checklist
What you need before filling it out
Donor name and address
Donation acknowledgment letter · Organization’s donor files
Fair market value
Qualified appraisal or IRS valuation guide · Appraisal report or internal valuation worksheet
Public use description
Public use statement from donor or internal policy · Program records
Related party indicator
Board minutes or conflict‑of‑interest log · Governance documents
Date of receipt/donation
Transaction log · Accounting system
Before you submit
- 1Verify total noncash contributions meet the $5,000 threshold.
- 2Confirm each item has a documented fair market value.
- 3Check donor name, address, and EIN for each $5,000+ item.
- 4Ensure public use or related‑party status is indicated where required.
- 5Attach any required appraisals or supporting letters.
- 6Review all dollar amounts for transposition errors.
- 7Confirm Schedule N is signed or electronically authorized.
- 8Attach Schedule N to the completed Form 990 before filing.
- 9Run a final PDF check to ensure the schedule is legible.
- 10If filing electronically, verify the attachment uploaded correctly.
How to file this form
- 1Log into the IRS e‑file portal or prepare a paper Form 990 package.
- 2Open Schedule N and fill Part I (received) or Part II (given).
- 3Enter item description, donor info, FMV, and public‑use indicator.
- 4Upload or staple any appraisals and donor acknowledgments.
- 5Sign the schedule electronically or manually.
- 6Attach Schedule N to the Form 990 PDF or include it in the e‑file batch.
- 7Submit and save the confirmation receipt.
Known limitations
- 1IRS instructions may change annually; always use the edition matching the filing year.
- 2The form does not calculate FMV; external appraisal is required.
- 3Electronic filing platforms differ in how they display attachment errors.
- 4Public use definitions are subject to IRS interpretation.
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 organization’s most recent Form 990 filing to see if Schedule N was attached and whether any prior corrections were issued.
What changed or needs a fresh check
- Edition date: verify you have the 2023 revision (latest as of filing year).
- Fee: no filing fee for Schedule N; only the Form 990 filing fee (if any).
- Mailing address: use the address in the Form 990 instructions for paper filings.
- Electronic filing: ensure the e‑file platform supports Schedule N attachment.
- Signature: schedule must be signed or signed electronically with the Form 990.
Quick Facts
Downloads
After you file
- 1Save the filed PDF and e‑file receipt in the organization’s records.
- 2Archive all supporting appraisals and donor letters for three years.
- 3Update the internal noncash contribution ledger with filed values.
- 4Monitor IRS correspondence for any correction notices.
- 5If an amendment is needed, prepare Form 990‑X with a revised Schedule N.
- 6Review the next year’s anticipated noncash activity early to avoid last‑minute rush.
Sources
- SRCIRS Form 990 Schedule N instructions (2023 edition)confirms $5,000 threshold.
- SRCIRS Publication 561valuation guidelines referenced for FMV.
- SRCIRS e‑file system guidelinesattachment requirements.
- SRCForm 990 filing deadline rules5th month after fiscal year.
- SRCPenalty schedule$10,000 per omitted/incorrect item (IRS penalty code).
- SRCSchedule N‑EZ existenceIRS instructions for Form 990‑EZ.
- SRCForm 990‑PF Schedule N referenceprivate foundation filing differences.
Common confusion points
Threshold amount
$5,000 total vs. $5,000 per item
→ Add all noncash items first
Form 990‑EZ vs. Form 990
Schedule N vs. Schedule N‑EZ
→ Check which main form is filed
Public use vs. related party
Different checkboxes
→ Read the line instructions carefully
Appraisal timing
Must be within 3 months of receipt
→ Verify appraisal date
Electronic signature validity
Some platforms require extra authentication
→ Confirm e‑signature compliance
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 990‑PF for private foundations with noncash gifts
- Form 990‑PF Schedule A for public charity status review
Source transparency
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