Instructions for IRS Form 990 Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities 2018

November 15, 2018 "Instructions For Irs Form 990 Schedule G - Supplemental Information Regarding Fundraising Or Gaming Activities" contain the latest filing requirements for the IRS-issued Form 990. Download your copy of the instructions by clicking the link below.

IRS Form 990 is tax form released and collected by the Internal Revenue Service of the United States.

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2018
Department of the Treasury
Internal Revenue Service
Instructions for Schedule G
(Form 990 or 990-EZ)
Supplemental Information Regarding Fundraising or Gaming Activities
of gross income from gaming on Form
professional fundraiser performed
Section references are to the Internal Revenue
Code unless otherwise noted.
990-EZ, Part I, line 6a.
services.
Report the fundraising activities
Future Developments. For the latest
If an organization isn't required to file
consistently with terms used by the
information about developments related to
Form 990 or Form 990-EZ but chooses to
organization in the management of its
Schedule G (Form 990 or 990-EZ) and its
do so, it must file a complete return and
fundraising program. For example, if an
instructions, such as legislation enacted
provide all of the information requested,
organization contracts with a single
after they were published, go to
IRS.gov/
including the required schedules.
fundraiser to advise on and coordinate all
Form990.
of its direct mail fundraising, it might enter
Specific Instructions
General Instructions
“consults on direct mail program.” If a
consultant were hired to perform data
Part I. Fundraising
analysis for all aspects of an
Note. Terms in bold are defined in the
organization's public solicitation, it might
Activities
Glossary of the Instructions for Form 990.
enter “provides database consulting for
direct mail, telephone, Internet, and
Complete this part if the organization
Purpose of Schedule
email.”
reported a total of more than $15,000 of
Schedule G (Form 990 or 990-EZ) is used
expenses for professional fundraising
Column (iii). For this purpose,
by an organization that files Form 990 or
services on Form 990, Part IX, lines 6 and
custody or control means possession of
Form 990-EZ to report professional
11e. Form 990-EZ filers aren’t required to
the funds or the authority to deposit, direct
complete Part I.
fundraising services, fundraising
the use of, or use the funds. Describe the
events, and gaming.
Line 1. Check the box in front of each
custody or control arrangement in Part IV.
method of fundraising used by the
Who Must File
Column (iv). Enter the gross receipts
organization to raise funds during the tax
connected to the services provided by the
An organization that answered “Yes” on
year.
fundraiser listed in column (i) and received
Form 990, Part IV, Checklist of Required
Line 2a. Check “Yes” if at any time during
by the organization, or by the fundraiser
Schedules, line 17, 18, or 19, or meets the
the tax year the organization had an
on the organization's behalf, during the
criteria for Form 990-EZ filers described
agreement with another person or entity in
tax year.
below, must complete the appropriate
connection with professional
parts of Schedule G (Form 990 or 990-EZ)
A professional fundraiser can deliver
fundraising services. Do not include an
and attach Schedule G to Form 990 or
services during the tax year and be
officer, director, trustee, or employee
Form 990-EZ, as applicable.
properly reported on line 2b but have no
who conducts professional fundraising
Complete Part I if the organization
gross receipts to report in column (iv). For
services solely in his or her capacity as an
answered “Yes” on Form 990, Part IV,
example, an organization may retain a
officer, director, trustee, or employee of
line 17, because the organization reported
fundraiser to conduct a feasibility study for
the organization.
a total of more than $15,000 of expenses
a capital campaign. The campaign, if there
for professional fundraising services
were to be one, could be conducted in,
The organization must report all
on Form 990, Part IX, Statement of
and produce receipts in, subsequent tax
agreements for professional fundraising
Functional Expenses, lines 6 and 11e.
years. Likewise, a fundraiser might be
services regardless of the form of
Form 990-EZ filers aren’t required to
hired to plan and produce programming
agreement (written or oral). For example,
complete Part I.
for a media campaign. Fees would be
an organization that had a written contract
Complete Part II if the organization (1)
properly reported in the tax year, but there
with a business to supply printing and
answered “Yes” on Form 990, Part IV,
might be no receipts to report until
mailing services would report that
line 18, because the organization reported
subsequent years when the programming
agreement here if the business also
a total of more than $15,000 of fundraising
actually airs. In each case, the
provided to the organization professional
event gross income and contributions on
organization can properly report a “-0-” in
fundraising services such as strategy on
Form 990, Part VIII, Statement of
column (iv).
mailing.
Revenue, lines 1c and 8a, or (2) reported
Column (v). Enter the dollar amounts
more than $15,000 of fundraising event
Line 2b. If “Yes” is checked on line 2a, list
in fees paid to or fees withheld by the
contributions and gross income on Form
in column (i) the ten highest paid
fundraiser for its professional
990-EZ, Part I, lines 1 and 6b.
individuals or entities who were each to be
fundraising services.
Complete Part III if the organization (1)
compensated at least $5,000 by the
If the agreement provides for the
organization for professional
answered “Yes” on Form 990, Part IV,
payment of fees and also for the payment
line 19, because the organization reported
fundraising services provided during the
of fundraising expenses, such as printing,
more than $15,000 of gross income from
tax year, and the business address of
paper, envelopes, postage, mailing list
gaming activities on Form 990, Part VIII,
each individual or entity.
rental, and equipment rental, the
line 9a, or (2) reported more than $15,000
Column (ii). Enter the type(s) of
organization must report such amounts
fundraising activities for which the
paid during the year in Part IV and
Nov 15, 2018
Cat. No. 20376H
2018
Department of the Treasury
Internal Revenue Service
Instructions for Schedule G
(Form 990 or 990-EZ)
Supplemental Information Regarding Fundraising or Gaming Activities
of gross income from gaming on Form
professional fundraiser performed
Section references are to the Internal Revenue
Code unless otherwise noted.
990-EZ, Part I, line 6a.
services.
Report the fundraising activities
Future Developments. For the latest
If an organization isn't required to file
consistently with terms used by the
information about developments related to
Form 990 or Form 990-EZ but chooses to
organization in the management of its
Schedule G (Form 990 or 990-EZ) and its
do so, it must file a complete return and
fundraising program. For example, if an
instructions, such as legislation enacted
provide all of the information requested,
organization contracts with a single
after they were published, go to
IRS.gov/
including the required schedules.
fundraiser to advise on and coordinate all
Form990.
of its direct mail fundraising, it might enter
Specific Instructions
General Instructions
“consults on direct mail program.” If a
consultant were hired to perform data
Part I. Fundraising
analysis for all aspects of an
Note. Terms in bold are defined in the
organization's public solicitation, it might
Activities
Glossary of the Instructions for Form 990.
enter “provides database consulting for
direct mail, telephone, Internet, and
Complete this part if the organization
Purpose of Schedule
email.”
reported a total of more than $15,000 of
Schedule G (Form 990 or 990-EZ) is used
expenses for professional fundraising
Column (iii). For this purpose,
by an organization that files Form 990 or
services on Form 990, Part IX, lines 6 and
custody or control means possession of
Form 990-EZ to report professional
11e. Form 990-EZ filers aren’t required to
the funds or the authority to deposit, direct
complete Part I.
fundraising services, fundraising
the use of, or use the funds. Describe the
events, and gaming.
Line 1. Check the box in front of each
custody or control arrangement in Part IV.
method of fundraising used by the
Who Must File
Column (iv). Enter the gross receipts
organization to raise funds during the tax
connected to the services provided by the
An organization that answered “Yes” on
year.
fundraiser listed in column (i) and received
Form 990, Part IV, Checklist of Required
Line 2a. Check “Yes” if at any time during
by the organization, or by the fundraiser
Schedules, line 17, 18, or 19, or meets the
the tax year the organization had an
on the organization's behalf, during the
criteria for Form 990-EZ filers described
agreement with another person or entity in
tax year.
below, must complete the appropriate
connection with professional
parts of Schedule G (Form 990 or 990-EZ)
A professional fundraiser can deliver
fundraising services. Do not include an
and attach Schedule G to Form 990 or
services during the tax year and be
officer, director, trustee, or employee
Form 990-EZ, as applicable.
properly reported on line 2b but have no
who conducts professional fundraising
Complete Part I if the organization
gross receipts to report in column (iv). For
services solely in his or her capacity as an
answered “Yes” on Form 990, Part IV,
example, an organization may retain a
officer, director, trustee, or employee of
line 17, because the organization reported
fundraiser to conduct a feasibility study for
the organization.
a total of more than $15,000 of expenses
a capital campaign. The campaign, if there
for professional fundraising services
were to be one, could be conducted in,
The organization must report all
on Form 990, Part IX, Statement of
and produce receipts in, subsequent tax
agreements for professional fundraising
Functional Expenses, lines 6 and 11e.
years. Likewise, a fundraiser might be
services regardless of the form of
Form 990-EZ filers aren’t required to
hired to plan and produce programming
agreement (written or oral). For example,
complete Part I.
for a media campaign. Fees would be
an organization that had a written contract
Complete Part II if the organization (1)
properly reported in the tax year, but there
with a business to supply printing and
answered “Yes” on Form 990, Part IV,
might be no receipts to report until
mailing services would report that
line 18, because the organization reported
subsequent years when the programming
agreement here if the business also
a total of more than $15,000 of fundraising
actually airs. In each case, the
provided to the organization professional
event gross income and contributions on
organization can properly report a “-0-” in
fundraising services such as strategy on
Form 990, Part VIII, Statement of
column (iv).
mailing.
Revenue, lines 1c and 8a, or (2) reported
Column (v). Enter the dollar amounts
more than $15,000 of fundraising event
Line 2b. If “Yes” is checked on line 2a, list
in fees paid to or fees withheld by the
contributions and gross income on Form
in column (i) the ten highest paid
fundraiser for its professional
990-EZ, Part I, lines 1 and 6b.
individuals or entities who were each to be
fundraising services.
Complete Part III if the organization (1)
compensated at least $5,000 by the
If the agreement provides for the
organization for professional
answered “Yes” on Form 990, Part IV,
payment of fees and also for the payment
line 19, because the organization reported
fundraising services provided during the
of fundraising expenses, such as printing,
more than $15,000 of gross income from
tax year, and the business address of
paper, envelopes, postage, mailing list
gaming activities on Form 990, Part VIII,
each individual or entity.
rental, and equipment rental, the
line 9a, or (2) reported more than $15,000
Column (ii). Enter the type(s) of
organization must report such amounts
fundraising activities for which the
paid during the year in Part IV and
Nov 15, 2018
Cat. No. 20376H
describe how the agreement distinguishes
contributions) received by the
instant bingo, and event bingo in column
payments for professional fundraising
organization for fundraising events in
(b).
services from expense payments or
columns (a) and (b) during the tax year.
Include in column (c) all other types of
reimbursements. Also describe in Part IV
Enter in column (c) the total amount of
gaming not included in column (a) or (b).
whether the organization entered into any
contributions, gifts, and similar amounts
Complete Part III for each type of
arrangements with fundraisers under
received by the organization from all other
gaming conducted.
which the organization made payments
fundraising events with gross receipts
exclusively for such expenses but not for
greater than $5,000 during the tax year.
Revenue
professional fundraising services. If the
Enter the sum of columns (a), (b), and (c)
Line 1. Enter the gross revenue (gross
agreement doesn't distinguish between
in column (d).
receipts less contributions) for each type
fees for professional fundraising services
Line 3. Enter the gross income (gross
of gaming conducted without reduction
and payment of fundraising expenses,
receipts less contributions) from events
for cash or noncash prizes, cost of goods
then the organization must report in
listed without reduction for catering,
sold, compensation, fees, or other
column (v) the gross amount paid to (or
entertainment, cost of goods sold,
expenses. Enter the total of columns (a)
withheld by) the fundraiser.
compensation, fees, or other expenses.
through (c) in column (d).
Enter the total of columns (a), (b), and (c)
Column (vi). Subtract column (v) from
Direct Expenses
in column (d).
column (iv).
Enter the expense amount in the
Direct Expenses
Line 3. List all states in which the
appropriate column (a) through (c) for
organization is registered or licensed to
Enter the expense amount in the
each type of gaming conducted. Enter the
solicit contributions, or has been notified
appropriate column (a through c) for
total of columns (a) through (c) in column
that it is exempt from such registration or
events with gross receipts greater than
(d).
licensing.
$5,000 each. Enter the total of columns
Line 2. Enter the total amount paid out as
(a), (b), and (c) in column (d).
Part II. Fundraising Events
cash prizes.
Line 4. Enter the total amount paid out as
Complete this part if the sum of the
Line 3. Enter the fair market value of
cash prizes.
amounts reported on Form 990, Part VIII,
the noncash prizes paid or given out for
Line 5. Enter the fair market value of the
lines 1c and 8a exceeds $15,000, or if the
each type of gaming conducted.
noncash prizes paid or given out for each
sum of the amounts reported on Form
Line 4. Enter the expenses paid or
990-EZ, line 6b and the line 6b
fundraising event.
incurred for the rent or lease of property or
parenthetical exceeds $15,000. List only
Line 6. Enter the expenses paid or
facilities.
fundraising events with gross receipts
incurred for the rent or lease of property or
greater than $5,000 that the organization
Line 5. Enter the amount of other direct
facilities.
conducted at any time during the tax
expense items for gaming not included on
Line 7. Enter the expenses paid or
year.
lines 2 through 4. The organization should
incurred for food and beverages. Include
retain in its records an itemized list of all
List the two largest fundraising events
all direct expenses such as catering.
other direct expenses not included on
with gross receipts greater than $5,000
lines 2 through 4. Mandatory distributions
Line 8. Enter the expenses paid or
each in columns (a) and (b). In column (c),
should be shown on line 17.
incurred for entertainment, including direct
enter the total number of other events with
expenses for labor and wages.
gross receipts greater than $5,000 each
The itemized list of direct expenses
and report revenue and expenses from
should include the following.
Line 9. Enter the amount of other direct
these events in the aggregate. If no events
Labor costs and wages, including the
expense items for fundraising events not
other than those listed in columns (a) and
total compensation paid to gaming
included in Part II, lines 4 through 8. The
(b) exceeded the $5,000 threshold, enter
workers or independent contractors for
organization should retain in its records an
“None.”
labor costs.
itemized list of all other direct expenses
Employer's share of federal, state, and
not included on lines 4 through 8. For
Report revenue and expenses
local payroll taxes paid for the tax year for
labor costs and wages, include the total
attributable to gaming in Part III, rather
gaming workers, including social security
amount of compensation paid to
than in Part II.
and Medicare taxes, state and federal
fundraising event workers or paid
Revenue
unemployment taxes, and other state and
independent contractors for labor costs.
local payroll taxes.
Line 1. Enter the total amount the
Line 10. Add lines 4 through 9 in column
Excise taxes, including any wagering
organization received from the two largest
(d).
tax paid with Form 730, Monthly Tax
fundraising events with gross receipts
Return for Wagers, and any occupational
Line 11. Subtract line 10 from line 3,
greater than $5,000 each in columns (a)
tax paid with Form 11-C, Occupational
column (d). If line 10 is more than line 3,
and (b) during the tax year without
Tax and Registration Return for Wagering.
column (d), and the result is less than
subtracting any costs, expenses, or
zero, enter it in parentheses.
contributions received in connection with
Line 6. If substantially all of the
the fundraising event. Enter in column
organization's work in conducting a type of
Part III. Gaming
(c) the total amount the organization
gaming is performed by volunteers,
received from all other events with gross
check “Yes” and enter the percentage of
Complete this part if the organization
receipts greater than $5,000 during the tax
total workers who are volunteers for each
reported more than $15,000 from gaming
year without subtracting any costs,
type of gaming conducted. The
on Form 990, Part VIII, line 9a, or Form
expenses, or contributions received in
percentage is determined by dividing the
990-EZ, line 6a.
connection with the events. Enter the sum
number of volunteers for each type of
Treat all bingo as a single event for
of columns (a), (b), and (c) in column (d).
gaming by the total number of workers for
column (a) and all pull tabs as a single
that type of gaming, both paid and unpaid.
Line 2. Enter the total amount of
event for column (b). Include all revenue
contributions, gifts, and similar amounts
Line 7. Enter the total of lines 2 through 5
and expenses for progressive bingo,
(including the total value of noncash
in column (d).
2018 Instructions for Sch G (Form 990 or 990-EZ)
-2-
a “member,” individuals making such a
Line 8. Subtract line 7 from line 1, column
Line 15c. If the organization checked
payment to gain admission to the
(d). If line 7 is more than line 1, column (d),
“Yes” to line 15a, enter the name and
organization’s facilities or activities aren’t
and the result is less than zero, enter it in
address of the third party. If there is more
considered members or bona fide guests.
parentheses.
than one third-party operator, report the
See Pub. 3079, Tax-Exempt
additional operator(s) in Part IV.
For Form 990 filers, the amounts
Organizations and Gaming, for more
reported on line 1, column (d),
Line 16. Complete this line for the
information.
TIP
line 7, and line 8 must equal the
person who has overall supervision and
Line 12. If the organization is a grantor,
amounts reported on Form 990, Part VIII,
management of the gaming operation.
beneficiary, or trustee of a trust or a
lines 9a, b, and c, respectively.
Generally, this person has responsibilities
member of a partnership or other entity
that can include recordkeeping, money
formed to administer charitable gaming,
Line 9. Enter all states in which the
counting, hiring and firing of workers, and
check “Yes.” For purposes of this
organization conducted gaming during
making the bank deposits for the gaming
question, “a partnership or other entity”
the tax year, including states in which the
operation. If the gaming manager is a
means two or more organizations that are
organization solicited residents to
director, officer, or employee of the
authorized under state law to conduct
participate in gaming activity. If the
organization, report only the portion of that
bingo or other gaming at the same
organization needs more space, use Part
person's compensation that is allocable to
location joining together to account for or
IV.
gaming management. If more than one
share revenues, authorized expenses,
person shares this responsibility, report
Line 9a. Check “Yes” only if the
and inventory related to bingo and gaming
the additional person(s) in Part IV.
organization is licensed or otherwise
operations.
registered to conduct gaming in each
Line 17a. Some states require that
Line 13a. Enter the percentage of
state listed on line 9.
charitable organizations make mandatory
gaming conducted during the tax year in
distributions from gaming proceeds to
Line 9b. If the organization isn't licensed
a facility or facilities owned by the
obtain and retain a valid gaming license.
or otherwise registered to conduct
organization. The facility or facilities need
Check “Yes” or “No” to indicate whether
gaming in any state listed on line 9,
not have been used exclusively for
the organization is required to make
explain in the space provided. If the
gaming.
mandatory distributions from its gaming
organization needs more space, use Part
proceeds to retain its gaming license or
Line 13b. Enter the percentage of
IV.
registration in any state.
gaming conducted during the year in a
Line 10a. Check “Yes” if any of the
facility or facilities not owned by the
Line 17b. For all states in which the
organization's gaming licenses were
organization.
organization conducted gaming, enter the
revoked, suspended, or terminated during
aggregate amount of distributions required
Line 14. Enter the name and business
the tax year.
under state law to be distributed to other
address of the person who prepares the
Line 10b. Provide an explanation for
exempt organizations or spent in the
organization's gaming/special events
each state in which the organization's
organization's own exempt activities
books and records (or the organization's
gaming license or registration was
during the tax year. Provide a breakdown
business address if the books and records
revoked, suspended, or terminated during
of required distributions, by each state, in
are kept by such person at a personal
the tax year. If the organization needs
Part IV.
residence). The organization isn't required
more space, use Part IV.
to provide the address of a personal
For more information, see Pub. 3079.
residence of an individual.
Line 11. If any nonmembers participated
Part IV. Supplemental
in gaming conducted by the organization
Line 15a. An organization can pay its
Information
during the tax year, check “Yes.”
own employees to conduct gaming, or
Membership is determined in accordance
contract with a third party for such
Use Part IV to provide the narrative
with the organization's organizing
services. Check “Yes” or “No” to indicate
explanations required, if applicable, to
documents and applicable law. For
whether the organization has a contract
supplement responses to Part I, line 2b,
purposes of this question, bona fide
with a third party from which it receives
columns (iii) and (v), and Part III, lines 9,
guests of members attending with them
gaming revenue.
9b, 10b, 15b, 15c, 16, and 17b. Part IV
should also be treated as members. “Bona
may also be used to supplement other
Line 15b. If the organization checked
fide guests” are individuals whom the
responses to questions on Schedule G
“Yes” to line 15a, enter the gaming
member invites and for whom the member
(Form 990 or 990-EZ). In Part IV, identify
revenue amount received by the
pays. If, for example, a nonmember pays
the specific part and line number that each
organization and the gaming revenue
for his or her own wagers in gaming
response supports, in the order in which
amount retained by the third party. If there
activities, he or she is considered a
those parts and lines appear on
is more than one third-party operator,
nonmember, even though he or she may
Schedule G (Form 990 or 990-EZ). Part IV
report the additional operator(s) in Part IV.
have entered the organization’s premises
can be duplicated if more space is
with a member. Also, if an organization
needed.
requires only a nominal payment to join as
2018 Instructions for Sch G (Form 990 or 990-EZ)
-3-
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United
States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to
figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential,
as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for tax-
exempt taxpayers filing this form is approved under OMB control number 1545-0047 and is included in the estimates shown in the
instructions for their tax-exempt tax return.
2018 Instructions for Sch G (Form 990 or 990-EZ)
-4-

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