Part III. Statement of Program Service Accomplishments

Check the box in the heading of Part III if Schedule O (Form 990) contains any information relating to this part.

A program service is a major (usually ongoing) objective of an organization, such as adoptions, recreation for the elderly, rehabilitation, or publication of journals or newsletters.

Step Action

1 Enter the organization's primary exempt purpose. 2 All organizations must describe their program service accomplishments for each of their three largest program services (as measured by total expenses incurred).

• Describe program service accomplishments through measurements such as clients served, days of care, number of sessions or events held, or publications issued.

• Describe the activity's objective, for both this time period and the longer-term goal, if the output is intangible, such as in a research activity.

• Give reasonable estimates for any statistical information if exact figures aren’t readily available. Indicate that this information is estimated.

• Be clear, concise, and complete in the description. Avoid attaching brochures, newsletters, newspaper articles about the organization, etc. 3 Public interest law firm. A public interest law firm exempt under section 501(c)(3) or 501(c)(4) must list in Schedule O (Form 990) all the cases in litigation or that have been litigated during the year. For each case, describe the matter in dispute and explain how the litigation will benefit the public generally. Also, enter the fees sought and recovered in each case. See Revenue Procedure 92-59, 1992-2 C.B. 411.

2025 Instructions for Form 990-EZ 17

Step Action 4 Expenses and grants. For each program service reported on lines 28 through 31, section 501(c)(3) and 501(c)(4) organizations must enter, in the Expenses column, the total expenses included on line 17 for that program service. These organizations must also enter, in the Grants space for each program service, the total grants and similar amounts reported on line 10 for that program service. If the amount of grants entered includes foreign grants, check the box to the left of the Expenses column. For all other organizations, entering expenses and grants and checking the foreign grants box is optional. 5 Describe in Schedule O (Form 990) the organization's other program services.

• The detailed information required for the three largest services isn’t necessary for this schedule.

• However, section 501(c)(3) and 501(c)(4) organizations must show the expenses and grants attributable to their program services. 6 The organization can report the amount of any donated services, or any donated use of materials, equipment, or facilities it received or utilized for a specific program service.

• Disclose the applicable amounts of any donated services, etc., on the lines for the narrative description of the appropriate program service.

• Do not include these amounts in the expense column in Part III.

• See the instructions for B2. Donations of services or use of property , earlier, regarding donations of services or use of property.