Part I. Reason — 2025 Inst 990 or 990-EZ (Sch A) (PDF)

Lines 1–12 (in general) Check only one of the boxes on lines 1 through 12 to indicate the reason the organization is a public charity for the tax year . The reason can be the same as stated in the organization’s tax-exempt determination letter from the IRS (“exemption letter”) or subsequent IRS determination letter, or it can be different. An organization that doesn’t check any of the boxes on lines 1 through 12 shouldn’t file Form 990, Form 990-EZ, or Schedule A (Form 990) for the tax year, but should file Form 990-PF instead.

If an organization believes there is more than one reason why it is a public charity, it should check only one box but can explain the other reasons it qualifies for public charity status in Part VI. An organization that claims a public charity status other than section 170(b)(1)(A)(vi) can also demonstrate that it qualifies under section 170(b) (1)(A)(vi) by completing Part II; it may want to do so for purposes such as qualifying for the first Special Rule on Schedule B (Form 990), Schedule of Contributors, by meeting the 33 ¹ /3% support test.

The IRS doesn’t update its records on an organization’s public charity status based on a change the organization makes on Schedule A (Form 990). Thus, an organization that checks a public charity status different from the reason stated in its exemption letter or subsequent determination letter, although not required, may submit a request to the IRS Exempt Organizations Determinations Office for a determination letter confirming that it qualifies for the new public charity status if the organization wants the IRS records to reflect that new public charity status (also referred to as “private foundation status”). See the Instructions for Form 8940, Request for Miscellaneous Determination. You must complete and submit Form 8940 with payment of a user fee through Pay.gov . The user fees are listed in Rev. Proc. 2025-5, 2025-1 I.R.B. 260.

A subordinate organization of a group exemption that is filing its own return, but hasn’t received its own tax exemption determination letter from the IRS, should check the public charity status box that most accurately describes its public charity status.

An organization that doesn’t know the public charity status stated in its exemption letter or subsequent determination letter should call the Exempt Organizations Customer Account Services toll free at 877-829-5500 or write to:

Internal Revenue Service TE/GE Customer Account Services P.O. Box 2508 Cincinnati, OH 45201

See the following examples.

Example 1. The organization received an exemption letter that it is a public charity under section 170(b)(1)(A) (vi). For the tax year, it meets the requirements for public

charity status under section 170(b)(1)(A)(vi). The organization should check the box on line 7 and complete Part II.

Example 2. The organization received an exemption letter that it is a public charity under section 170(b)(1)(A) (vi). For the tax year, it doesn’t meet the requirements for public charity status under section 170(b)(1)(A)(vi). Instead, it meets the requirements for public charity status under section 509(a)(2). The organization should check the box on line 10 and complete Part III.

Example 3. The organization received an exemption letter that it is a public charity under section 509(a)(2). For the tax year, it doesn’t meet the requirements for public charity status under section 509(a)(2) or 170(b)(1)(A)(vi). Instead, it meets the requirements for public charity status as a supporting organization under section 509(a)(3). The organization should:

Check the box for line 12 and either line 12a, 12b, 12c, or 12d;
Complete line 12f;
Complete the table on line 12g; and
Complete Part IV and (if applicable) Part V.

Example 4. The organization received an exemption letter that it is a supporting organization under section 509(a)(3). Based on Rev. Proc. 2025-5, the organization submitted a Form 8940 request to the IRS to change its classification to public charity status under section 509(a) (2). For the tax year, it meets the requirements of section 509(a)(2). The organization received a determination letter that it has been reclassified as a public charity under section 509(a)(2). The organization should check the box on line 10 and complete Part III.

Example 5. The organization received an exemption letter that it is a public charity under section 170(b)(1)(A) (vi). For the tax year, it doesn’t meet the requirements for public charity status under section 170(b)(1)(A)(vi) or 509(a)(2), or as a supporting organization under section 509(a)(3). Nor does it meet the requirements for public charity status under any other provision of the Internal Revenue Code. The organization is a private foundation and shouldn’t file Form 990, Form 990-EZ, or Schedule A (Form 990) for the tax year but should file Form 990-PF instead.

Example 6. The organization received an exemption letter that it is a supporting organization under section 509(a)(3). The letter doesn’t state which type of supporting organization it is. The organization should review the instructions for lines 12a through 12d to determine which type best describes the organization. The organization may wish to file Form 8940 to request a determination of type.

Line 1. Check the box for a church, convention of churches, or association of churches. Pub. 1828, Tax Guide for Churches and Religious Organizations, lists certain characteristics generally attributed to churches. These attributes of a church have been developed by the IRS and by court decisions. They include distinct legal existence, recognized creed and form of worship, definite and distinct ecclesiastical government, formal code of

2 Instructions for Schedule A (Form 990) 2025

doctrine and discipline, distinct religious history, membership not associated with any other church or denomination, organization of ordained ministers, ordained ministers selected after completing prescribed courses of study, literature of its own, established places of worship, regular congregations, regular religious services, Sunday schools for the religious instruction of the young, and schools for the preparation of its ministers. The IRS generally uses a combination of these characteristics, together with other facts and circumstances, to determine whether an organization is considered a church for federal tax purposes.

Line 2. Check the box for a school whose primary function is the presentation of formal instruction, which regularly has a faculty, a curriculum, an enrolled body of students, and a place where educational activities are regularly conducted. A private school must have a racially nondiscriminatory policy toward its students. For details about these requirements, see Schedule E (Form 990), Schools, and its related instructions.

Tip: An organization that checks the box on line 2 must also complete Schedule E (Form 990).

Line 3. Check the box for an organization whose main purpose is to provide hospital or medical care. A rehabilitation institution or an outpatient clinic can qualify as a hospital if its principal purposes or functions are the providing of hospital or medical care, but the term doesn’t include medical schools, medical research organizations, convalescent homes, homes for children or the aged, or vocational training institutions for handicapped individuals.

Check the box on line 3 also for a cooperative hospital service organization described in section 501(e).

Tip: The definition of hospital for Schedule A (Form 990), Part I, is different from the definition for Schedule H (Form 990). Accordingly, see Who Must File in the Instructions for Schedule H (Form 990) about whether the organization is also required to complete Schedule H (Form 990).

Line 4. Check the box for an organization whose principal purpose or function is to engage in medical research, and that is directly engaged in the continuous active conduct of medical research in conjunction with a hospital. The hospital must be described in section 501(c) (3) or operated by the federal government, a state or its political subdivision, a U.S. territory or its political subdivision, or the District of Columbia.

necessarily medical research for Schedule H (Form 990) reporting purposes.

Line 6. Only a federal, state, or local government or governmental unit that has received an exemption letter recognizing it as exempt from tax under section 501(c)(3) should check this box. See Rev. Rul. 60-384, 1960-2 C.B. 172.

Line 7. Check the box and complete Part II if the organization meets one of the section 170(b)(1)(A)(vi) public support tests. See the instructions for Part II regarding how an organization can qualify as a publicly supported organization under section 170(b)(1)(A)(vi).

Line 8. Check the box and complete Part II if the organization is a community trust and meets a section 170(b)(1)(A)(vi) public support test. A community trust is a charity that attracts large contributions for the benefit of a particular community or area, often initially from a small number of donors, and is generally governed by representatives of its particular community or area. See Regulations sections 1.170A-9(f)(10), (11), and (12).

Caution: A community trust claiming it qualifies as a public charity should check the box on line 8 whether it is structured as a corporation or as a trust.

Line 9. Check the box if the organization is an agricultural research organization described in section 170(b)(1)(A) (ix) operated in conjunction with a land-grant college or

Assets test/expenditure test. An organization qualifies as a medical research organization if its principal purpose is medical research, and if it devotes more than half its assets, or spends at least 3.5% of the fair market value of its endowment, directly in conducting medical research . Either test can be met based on a computation period consisting of the immediately preceding tax year or the immediately preceding 4 tax years.

If an organization doesn’t satisfy either the assets test or the expenditure test, it can still qualify as a medical research organization based on the circumstances involved.

These tests are discussed in Regulations sections 1.170A-9(d)(2)(v) and (vi). Under these tests, value the organization’s assets as of any day in its tax year using the same day every year, and value the endowment at fair market value using commonly accepted valuation methods. See Regulations section 2031.

Line 5. Check the box and complete Part II if the organization receives and manages property for and expends funds to benefit a college or university that is owned or operated by one or more states or political subdivisions. The school must be an organization described in the instructions for line 2.

Expending funds to benefit a college or university includes acquiring and maintaining the campus and its buildings and equipment, granting scholarships and student loans, and making any other payments in connection with the normal functions of colleges and universities.

The organization must meet the same public support test described later for line 7. See Rev. Rul. 82-132, 1982-2 C.B. 107.

If the organization primarily gives funds to other organizations (or grants and scholarships to individuals) for them to do the research, the organization isn’t a medical research organization.

The organization isn’t required to be an affiliate of the hospital, but there must be a joint effort by the organization and the hospital to maintain continuing close cooperation in the active conduct of medical research.

Tip: The definition of medical research for Schedule A (Form 990), Part I, is different from the definition for Schedule H (Form 990). Accordingly, research that is medical research for purposes of determining whether an organization is a medical research organization isn’t

Instructions for Schedule A (Form 990) 2025 3

university or a non-land-grant college of agriculture. Enter the name, city, and state of the college or university. You don’t have to complete Part II.

Line 10. Check the box and complete Part III if the organization meets both of the section 509(a)(2) support tests. See the instructions for Part III regarding how an organization can qualify as a publicly supported organization under section 509(a)(2).

Line 11. Check the box only if the organization has received a ruling from the IRS that it is organized and operated primarily to test for public safety.

Lines 12 and 12a–12d. If the organization is a supporting organization, check the box for line 12 and then check the appropriate box for line 12a, 12b, 12c, or 12d to indicate the type of supporting organization it is. The organization must also complete lines 12e and 12f, the table on line 12g, and Part IV. If the organization is a Type III non-functionally integrated supporting organization, it must also complete Part V.

For more information about supporting organizations, see Regulations section 1.509(a)-4 and sections 509(a) (3) and 509(f). For a brief overview of the requirements for qualification as a supporting organization, and the different types of supporting organizations, see Pub. 557, Tax-Exempt Status for Your Organization, and go to IRS.gov/Charities-Non-Profits/Section-509(a)(3)- Supporting-Organizations .

Use the information later to determine the supporting organization’s type. If the organization checks the box on line 12e, the letter the organization received from the IRS identifies its type. If the box checked on any of lines 12a through 12d is different from the type stated in the letter (for example, because the organization has made significant changes to its structure or operations resulting in it no longer qualifying as the type of supporting organization indicated in its letter), provide an explanation in Part VI. If the organization doesn’t check the box on line 12e, it should check the box on line 12a, 12b, 12c, or 12d that best describes the type of supporting organization it is.

Caution: All supporting organizations, regardless of type, must be responsive to the needs or demands of one or more supported organizations, and must constitute an integral part of, or maintain a significant involvement in, the operations of one or more supported organizations. Although Type III supporting organizations have specific “responsiveness” and “integral part” tests that must be met, the relationship between a Type I or Type II supporting organization and its supported organization(s) must also include these responsiveness and integral part characteristics. The ability of the supported organization(s) in a Type I or Type II relationship effectively to control the supporting organization’s board generally ensures that these characteristics are present. If they aren’t present, however, don’t check any box for lines 12a through 12d. For more information, see Regulations sections 1.509(a)-4(f)(3) and (4).

Type I. A Type I supporting organization is operated, supervised, or controlled by one or more publicly supported organizations . If the organization

otherwise qualifies as a supporting organization and can answer “Yes” to the following question, check the box for Type I.

Do the supported organizations have a substantial degree of direction over the policies, programs, and activities of the supporting organization, typically by ensuring that the governing body, officers, or membership of the supported organizations may regularly appoint or elect a majority of the supporting organization’s directors or trustees?

Type II. A Type II supporting organization is supervised or controlled in connection with one or more publicly supported organizations. If the organization otherwise qualifies as a supporting organization and can answer “Yes” to the following question, check the box for Type II.

Do the same persons, such as directors, trustees, and officers, supervise or control the supported organization(s) and the supporting organization?

Type III—functionally integrated. Check this box if the organization qualifies as a Type III functionally integrated supporting organization by meeting the following requirements.

The organization meets the notification requirement described in Part IV, Section D, line 1.
The organization meets the responsiveness test (both the relationship requirement and the significant voice requirement) described in Part IV, Section D, lines 2 and 3.
The organization meets one of the alternative integral part tests described in Part IV, Section E.

Type III—non-functionally integrated. Check this box if the organization qualifies as a Type III non-functionally integrated supporting organization by meeting the following requirements.

The organization meets the notification requirement described in Part IV, Section D, line 1.
The organization meets the responsiveness test (both the relationship requirement and the significant voice requirement) described in Part IV, Section D, lines 2 and 3.
The organization meets the integral part test by meeting either (a) the distribution and attentiveness requirements described in Part V, or (b) the alternative integral part test for certain trusts in existence on November 20, 1970, described in Part V, line 1.

Line 12e. The organization’s exemption letter or subsequent determination letter may state the type of supporting organization it is. If it does, check the box on this line. If the letter doesn’t state the type, or if the letter states Type III but doesn’t specify whether functionally integrated or non-functionally integrated, leave this line blank.

A grantor to a section 509(a)(3) supporting organization, acting in good faith, can rely on this letter in determining whether the organization is a Type I, Type II, or Type III functionally integrated, or Type III

4 Instructions for Schedule A (Form 990) 2025

non-functionally integrated supporting organization until the IRS makes a public announcement of the entity’s change in status. See Rev. Proc. 2018-32, 2018-23 I.R.B. 739.

Line 12f. A supporting organization must be organized and operated exclusively to support or benefit one or more specified publicly supported organizations. Please write in the space provided the number of supported organizations. Include all supported organizations that the organization was organized to support at any time during the tax year, whether or not they actually received support during the tax year.

Line 12g. An organization checking a box on line 12a, 12b, 12c, or 12d must complete the table on line 12g.

Columns (i) and (ii). Enter the name and employer identification number ( EIN ) for each supported organization counted on line 12f. If the organization had more than five supported organizations during the tax year, enter the additional organizations on duplicate pages of Schedule A (Form 990), Part I. Use as many duplicate copies as needed, and number each page.
Column (iii). For each supported organization named in column (i), enter the line number (from lines 1 through 10 above) that best describes the foundation status of the supported organization.

Example 1. If the supported organization is a hospital, then that is an organization described in section 170(b)(1)(A)(iii), and you should enter “3” in column (iii).

Example 2. If the supported organization is a federal, state, or local governmental unit, or foreign government, then that is an organization described in section 170(b)(1)(A)(v), and you should enter “6” in column (iii).

Example 3. If the supported organization is exempt under section 501(c)(4), 501(c)(5), or 501(c) (6), but can be supported by a supporting organization (see Regulations section 1.509(a)-4(k)), enter the line number (from lines 1 through 10 above) that would describe the section 501(c)(4), 501(c)(5), or 501(c)(6) organization if it were a section 501(c)(3) organization. Identify the specific Code section (501(c)(4), 501(c) (5), or 501(c)(6)) for each such supported organization in Part VI.

Caution: The only correct entry in column (iii) is a line number (from lines 1 through 10) that corresponds to the description of the supported organization.

Column (iv). Check “Yes” if the supported organization named in column (i) is specifically named as a supported organization in the organization’s declaration of trust, articles of incorporation, or other governing document. If the supported organization is not named in the organizing documents, check “No” and explain why in Part VI.
Column (v). Enter the total amount of monetary support paid to, or for the benefit of, the supported organization named in column (i) during the tax year . Such monetary support may include making payments to or for the use of individual members of the

charitable class benefited by the supported organization (such as scholarships), and to 501(c)(3) public charities operated, supervised, or controlled directly by or in connection with the supported organization. See Regulations section 1.509(a)-4(e). If no monetary support was provided during the tax year, enter “0.”

Column (vi). In this column, the organization may (but isn’t required to) provide an estimate of the fair market value of goods, other property, services, and use of facilities that is provided to or for the benefit of the supported organizations during the tax year. Describe in Part VI any such goods, other property, services, and use of facilities, whether or not an amount is reported for them in column (vi).