Who Must File

An organization that answered “Yes” to Form 990, Part IV, line 1, must complete and attach Schedule A (Form 990) to Form 990. Any section 501(c)(3) organization (or organization treated as such) that files a Form 990-EZ must complete and attach this schedule to Form 990-EZ. These include:

• Organizations that are described in section 501(c)(3) and are public charities ;

• Organizations that are described in section 501(e), 501(f), 501(j), 501(k), or 501(n); and

• Nonexempt charitable trusts described in section 4947(a)(1) that aren’t treated as private foundations.

If an organization isn’t required to file Form 990 or 990-EZ but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules.

Tip: Any organization that is exempt from tax under section 501(c)(3) but is a private foundation and not a public charity shouldn’t file Form 990, Form 990-EZ, or Schedule A (Form 990), but should file Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation. See the instructions for Part I.