IRS Form 990 Schedule A (Public Charity Status and Public Support) is a required attachment for tax-exempt organizations filing Form 990 that must:
- Demonstrate public charity status
- Calculate public support percentages
- Report fundraising activities
- Disclose related organizations
Table of Contents
Who Must File Form 990 Schedule A?
You need to complete this schedule if your organization:
- Is a 501(c)(3) public charity
- Files Form 990 or 990-EZ (not 990-N or 990-PF)
- Needs to prove public support test compliance
- Has unrelated business income
- Engages in substantial fundraising
Important: Private foundations file different forms. Professional tax services can verify your filing requirements.
Step-by-Step Guide to Completing Form 990 Schedule A
Step 1: Determine Your Public Support Test
Identify which test applies:
- 509(a)(1): >33⅓% public support
- 509(a)(2): >33⅓% public support + <33⅓% investment income
- Supporting Organization: Complete Part IV instead
Step 2: Gather Required Documentation
Prepare:
- Five years of financial statements
- Donor contribution records
- Grant award letters
- Fundraising event details
- Related organization information
Step 3: Complete Part I – Reason for Public Charity Status
- Line 1: Check applicable public charity type
- Line 2: Provide supporting details
- Line 3: List any unusual grants
Step 4: Complete Part II – Support Schedule
For public support test:
- Column (a): List all revenue sources
- Column (b): Calculate public support amounts
- Column (c): Total support denominator
- Line 9: Public support percentage
Step 5: Complete Part III – Supplemental Information
- Line 10: Fundraising expenses
- Line 11: Gaming activities
- Line 12: Related organizations
- Line 13: Lobbying expenditures
Step 6: Complete Part IV – Supporting Organizations
If applicable:
- Line 14: Type of supporting organization
- Line 15: Supported organizations
- Line 16: Control relationships
Step 7: File With Form 990
- Attach Schedule A to your Form 990
- Submit electronically through the IRS Modernized e-File
- Deadline: 15th day of 5th month after year-end
- Keep all supporting documents for 7 years
Common Mistakes to Avoid
- Incorrect public support calculations – Must follow IRS formulas exactly
- Missing related organization disclosures – Common audit trigger
- Classifying unusual grants improperly – Special rules apply
- Failing to reconcile with financial statements – Must match your books
- Late filings – Automatic revocation risk for three consecutive years
For organizations with complex funding streams, professional tax services ensure accurate reporting.
Advanced Considerations
Financial Statement Reconciliation
- Revenue classification differences
- Restricted vs. unrestricted gifts
- In-kind contribution valuation
- Functional expense allocations
Special Situations
- Church vs. non-church organizations
- Donor-advised funds
- Private foundation conversions
- International grantmaking
State Compliance
- Charitable registration requirements
- State-specific disclosure rules
- Combined charitable campaigns
- Local fundraising regulations
Final Thoughts
Proper completion of IRS Form 990 Schedule A is critical for public charities to maintain their tax-exempt status and demonstrate accountability. By keeping detailed contribution records, reconciling with financial statements, and carefully following the latest Form 990 Schedule A instructions, organizations can prove their public support while meeting compliance requirements. For charities with diverse funding sources, related entities, or complex organizational structures, partnering with professional tax services provides the expertise needed to navigate these reporting obligations effectively.
