Part II. Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and…

Caution: If the organization checked a box in Part I, on line 5, 7, or 8, it should complete Part II and insert the appropriate dollar amounts. Don’t leave Part II blank or report only zeros if the organization had any support during the period. If the organization checks the box in Part II, on line 13, it should stop there and not complete the rest of Part II.

Tip: If the organization checked a box in Part I, on line 5, 7, or 8; and also checks the box in Part II, on line 18, the organization should complete Part III to determine if it qualifies as a publicly supported organization under section 509(a)(2). If it does qualify, the organization should instead check the box in Part I, on line 10.

Public support test. For an organization to qualify as a publicly supported organization under section 170(b)(1) (A)(vi), either:

• 33 ¹ /3% or more of its total support must come from governmental units, contributions from the general public, and contributions or grants from other public charities; or

• 10% or more of its total support must come from governmental units, contributions from the general public, and contributions or grants from other public charities and the facts and circumstances indicate it is a publicly supported organization.

Note: An organization won’t meet either of these public support tests if almost all of its support comes from gross receipts from related activities and an insignificant amount of its support comes from governmental units and contributions made directly or indirectly by the general public.

Public support is measured using a 5-year computation period that includes the current and 4 prior tax years (including short years). If the organization’s current tax year or any of its 4 prior tax years were short years, explain in Part VI.

If the organization wasn’t a section 501(c)(3) organization for the entire 5-year period in Part II, report amounts only for the years the organization was a section 501(c)(3) organization.

Instructions for Schedule A (Form 990) 2025 5

Line 1. Don’t include any “unusual grants.” See Unusual grants, later. Include membership fees only to the extent to which the fees are payments to provide support for the organization rather than to purchase admissions, merchandise, services, or the use of facilities. To the extent that the membership fees are payments to purchase admissions, merchandise, services, or the use of facilities in a related activity, report the membership fees on line 12. To the extent that the membership fees are payments to purchase admissions, merchandise, services, or the use of facilities in an unrelated business activity, report the membership fees on line 9. See Regulations section 1.170A-9(f)(7)(iv). Include qualified sponsorship payments under section 513(i).

Noncash contributions. Use any reasonable method to determine the value of noncash contributions reported on line 1.

Don’t report any donations of services (such as the value of donated advertising space or broadcast air time) or donations of use of materials, equipment, or facilities, on line 1, as gifts, grants, or contributions. Donated services and facilities from a governmental unit are only reported on line 3.

Loss on uncollectible pledge. If an organization records a loss on an uncollectible pledge that it reported on a prior year’s Schedule A (Form 990), it should deduct that loss from the contribution amount for the year in which it originally counted that contribution as revenue. For example, if in the prior tax year the organization reported a pledged contribution with a then-present value of $50,000 in Part II, line 1, column (e), but learned during the current tax year that it wouldn’t receive any of that pledged contribution, it should deduct the $50,000 from the amount reported in Part II, line 1, column (d), for the prior tax year.

Support from a governmental unit. Include on line 1 support received from a governmental unit . This includes contributions, but not gross receipts from exercising or performing the organization’s tax-exempt purpose or function, which should be reported on line 12. An amount received from a governmental unit is treated as gross receipts from exercising or performing the organization’s tax-exempt purpose or function if the purpose of the payment is primarily to serve the direct and immediate needs of the payor governmental unit, and is treated as a contribution, if the purpose is primarily to provide a direct benefit to the public. For example, a payment to maintain library facilities that are open to the public should be treated as a contribution. See Regulations section 1.170A-9(f)(8) and Rev. Rul. 81-276, 1981-2 C.B. 128. Refer to the instructions for Form 990, Part VIII, lines 1e and 2, for more examples addressing the distinction between government payments that are contributions and government payments that are gross receipts from activities related to the organization’s tax-exempt purpose or function. Medicare and Medicaid payments are treated as gross receipts from patients rather than as contributions from the government payor for purposes of the public support test. See Rev. Rul. 83-153, 1983-2 C.B. 48.

Program (PPP) to provide loans to small businesses as a direct incentive to keep their workers on the payroll. The loans are forgiven if all employee retention criteria are met and the funds are used for eligible expenses. Amounts of PPP loans that are forgiven may be reported on line 1 as contributions from a governmental unit in the tax year when the amounts are forgiven or at such other time as provided in Rev. Proc. 2021-48, 2021-49 I.R.B. 835.

Unusual grants. Unusual grants are generally substantial contributions and bequests from disinterested persons and are:

1. Attracted because of the organization’s publicly supported nature,

2. Unusual and unexpected because of the amount, and

3. Large enough to endanger the organization’s status as normally meeting either the 33 ¹ /3% public support test or the 10%-facts-and-circumstances test.

Caution: Don’t include the names of the grantors because Part VI will be made available for public inspection.

Unusual grants recordkeeping. An organization that received any unusual grants during the 5-year period should also keep for its records a list showing, for each year, the name of the contributor, the date and amount of the grant, and a brief description of the grant. If the organization used the cash method for the applicable year, show only the amounts the organization actually received during that year. If the organization used the accrual method for the applicable year, show only the amounts the organization accrued for that year. An example of this list is given below.

Caution: Don’t file this list with the organization’s Form 990 or 990-EZ because it may be made available for public inspection.

Line 1. Example—List of unusual grants

For a list of other factors to be considered in determining whether a grant is an unusual grant, see Regulations section 1.509(a)-3(c)(4).

An unusual grant is excluded even if the organization receives or accrues the funds over a period of years.

Don’t report gross investment income items as unusual grants. Instead, include all investment income on line 8.

See Rev. Rul. 76-440, 1976-2 C.B. 58; Regulations section 1.170A-9(f)(6)(ii); and Regulations sections 1.509(a)-3(c)(3) and (4) for details about unusual grants. Include in Part VI a list showing the amount, but not the grantor, of each unusual grant actually received each year (if the cash accounting method is used) or accrued each year (if the accrual accounting method is used).

Tip: The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) established the Paycheck Protection

6 Instructions for Schedule A (Form 990) 2025

Conservation easements and qualified conservation contributions. The organization must report any qualified conservation contributions and contributions of conservation easements consistently with how it reports revenue from such contributions in its books, records, and financial statements and in Form 990, Part VIII, Statement of Revenue.

Reporting contributions not reported as revenue. If the organization reports any contributions on line 1 of Schedule A (Form 990), Part I, that it doesn’t report on Form 990 as revenue in Part VIII or as assets in Part X, or as revenue or assets on Form 990-EZ, explain in Part VI the basis for characterizing such transfers as contributions but not as revenue or assets. For example, if an organization is a community foundation that receives and holds a cash transfer for another tax-exempt organization and reports contributions of such property on Schedule A (Form 990), Part II, line 1, without reporting it on Form 990 as revenue in Part VIII or as assets in Part X, explain the basis for characterizing the property as contributions but not as revenue or assets.

Line 2. Enter tax revenue levied for the organization’s benefit by a governmental unit and either paid to the organization or expended on its behalf. Report this amount whether or not the organization includes this amount as revenue on its financial statements or elsewhere on Form 990 or 990-EZ.

Line 3. Enter the value of services or facilities furnished by a governmental unit to the organization without charge. Don’t include the value of services or facilities generally furnished to the public without charge. For example, include the fair rental value of office space furnished by a governmental unit to the organization without charge but only if the governmental unit doesn’t generally furnish similar office space to the public without charge. Report these amounts whether or not the organization includes these amounts as revenue on its financial statements or elsewhere on Form 990 or 990-EZ.

Line 5. Enter in column (f) the portion of total contributions by each individual, trust, or corporation included on line 1 for the years reported that exceeds 2% of the amount reported in line 11, column (f). In applying the 2% limitation, all contributions made by a donor and by any person or persons standing in a relationship to the donor that is described in sections 4946(a)(1)(C) through (a)(1)(G) and the related regulations (for example, spouses and certain other family members, and entities where ownership or control interests exceed a threshold level) will be treated as made by one person. However, the 2% limitation doesn’t apply to contributions from organizations qualifying as publicly supported organizations under section 170(b)(1)(A)(vi), governmental units described in section 170(b)(1)(A)(v), and other organizations, such as the following, but only if they also qualify as publicly supported organizations under section 170(b)(1)(A)(vi).

• Churches described in section 170(b)(1)(A)(i).

• Educational institutions described in section 170(b)(1) (A)(ii).

• Hospitals described in section 170(b)(1)(A)(iii).

• Organizations operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv).

• Agricultural research organizations described in section 170(b)(1)(A)(ix).

The organization should keep for its records a list showing the name of and amount contributed by each donor (other than a governmental unit or publicly supported organization) whose total gifts during the years reported exceed 2% of the amount reported in line 11, column (f). An example of this list is given later.

Caution: Don’t file this list with the organization’s Form 990 or 990-EZ because it may be made available for public inspection.

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Line 5. Example—List of donors other than governmental units and publicly supported organizations

Assumption: 2% of the amount on Schedule A (Form 990), Part II, line 11, column (f), is $12,000.

Contributors whose total gifts from 2021 through 2025 were in excess of the 2% limitation

(a) (b) (c) (d) (e) (f) (g)

Name 2021 2022 2023 2024 2025 Total Excess contributions

(column (f) minus the 2%

limitation)

XYZ Foundation $59,000 $3,000 $18,000 $80,000 $68,000

Banana Office Supply

Plum Corporation

$12,000 $3,000 $1,000 $16,000 $4,000

$15,000 $15,000 $30,000 $18,000

John Smith $5,000 $5,000 $5,000 $1,000 $16,000 $4,000

Sue Adams $10,000 $10,000 $10,000 $30,000 $18,000

Raisin Trade Association

$20,000 $7,000 $27,000 $15,000

Total. Add the items in column (g). Enter the total here and on Part II, line 5, column (f) . . . . . . . . . . . . . . . . . . . . . . . . . $127,000

Line 8. Include the gross income from interest, dividends, payments with respect to securities loans (section 512(a) (5)), rents, royalties, and income from similar sources. Don’t include on this line payments that result from activities of the organization that further its exempt purpose. Instead, report these amounts on line 12.

Line 9. Enter the organization’s net income from conducting unrelated business activities, whether or not the activities are regularly conducted as a trade or business. See sections 512 and 513 and the applicable regulations. Include membership fees to the extent they are payments to purchase admissions, merchandise, services, or the use of facilities in an activity that is an unrelated business.

When calculating unrelated business taxable income (UBTI) for this purpose, an exempt organization with more than one unrelated trade or business may use either its UBTI calculated under section 512(a)(6) or its UBTI calculated in the aggregate. If a net loss results, enter “0” on this line.

Line 10. Include all support as defined in section 509(d) that isn’t included elsewhere in Part II. Explain in Part VI the nature and source of each amount reported. Don’t include gain or loss from amounts reportable on line 12 or from the sale of capital assets.

Line 12. Enter the total amount of gross receipts the organization received from related activities for all years reported in Part II. The organization won’t be treated as meeting the section 170(b)(1)(A)(vi), 33 ¹ /3% public support test or the 10%-facts-and-circumstances public support test, if almost all of its support consists of gross receipts from related activities and an insignificant amount of its support comes from governmental units and public contributions . See Regulations section 1.170A-9(f)(7) (iii).

Include on line 12 gross receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities in any activity that isn’t an unrelated trade or business (within the meaning of section 513). See section 509(d)(2). Include membership fees to the extent they are payments to purchase admissions, merchandise, services, or the use of facilities in a related activity. For example, include on this line gross receipts from the following.

• A trade or business in which substantially all work is performed by volunteers (such as book fairs and sales of gift wrap paper). See section 513(a)(1).

• A trade or business carried on by the organization primarily for the convenience of its members, students, patients, officers, or employees . See section 513(a)(2).

• A trade or business that is the selling of merchandise, substantially all of which the organization received as gifts or contributions . See section 513(a)(3).

• “Qualified public entertainment activities” or “qualified convention and trade show activities” of certain organizations. See section 513(d).

• Furnishing certain hospital services. See section 513(e).

• A trade or business consisting of conducting bingo games, but only if the conduct of such games is lawful. See section 513(f).

• Qualified pole rentals by a mutual or cooperative telephone or electric company. See section 513(g).

• The distribution of certain low-cost articles incidental to the solicitation of charitable contributions (except to the extent such gross receipts are properly treated as charitable contributions reportable on line 1 rather than as proceeds of a sale or exchange), and exchange and rental of members lists. See section 513(h).

Line 13. An organization that checks this box should stop here and shouldn’t complete the rest of Part II. It shouldn’t

8 Instructions for Schedule A (Form 990) 2025

make a public support computation on line 14 or 15 or check any of the boxes on lines 16 through 18.

Example. An organization receives an exemption letter from the IRS that it is exempt from tax under section 501(c)(3) and qualifies as a public charity under section 170(b)(1)(A)(vi) effective on its date of incorporation. When the organization prepares Part II for each of its first 5 tax years as a section 501(c)(3) organization, it should check the box on line 13 and shouldn’t complete the rest of Part II. When the organization prepares Part II for its sixth tax year and subsequent years, it shouldn’t check the box on line 13 and should complete the rest of Part II.

Tip: An organization in its first 5 years as a section 501(c) (3) organization should make the public support computations on a copy of Schedule A (Form 990) that it keeps for itself. An organization should carefully monitor its public support on an ongoing basis to ensure that it will meet a public support test in the sixth year and succeeding years.

Line 14. Round to the nearest hundredth decimal point in reporting the percentage of public support. For example, if the organization calculates its public support percentage as 58.3456%, this percentage would be rounded to 58.35% when reported on line 14.

Line 15. For 2025, enter the public support percentage from the 2024 Schedule A (Form 990), Part II, line 14. Round to the nearest hundredth decimal point in reporting the percentage of public support.

Line 16a. If the organization didn’t check the box on line 13, and line 14 is 33 ¹ /3% or more, check the box on this line and don’t complete the rest of Part II . The organization qualifies as a publicly supported organization for 2025 and 2026.

Line 16b. If the organization didn’t check a box on line 13 or 16a, and line 15 is 33 ¹ /3% or more, check the box on this line and don’t complete the rest of Part II . The organization qualifies as a publicly supported organization for 2025.

• If the organization is a membership organization, explain whether the solicitation for dues-paying members is designed to enroll a substantial number of persons from the community, whether dues for individual members have been fixed at rates designed to make membership available to a broad cross section of the interested public, and whether the activities of the organization will likely appeal to persons having some broad common interest or purpose.

Line 17b. If the organization didn’t check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check the box on this line and don’t complete the rest of Part II . The organization qualifies as a publicly supported organization for 2025. If this box is checked, explain in Part VI how the organization meets the facts-and-circumstances test in Regulations section 1.170A-9(f)(3). Include the same information identified in the instructions for line 17a, earlier.

Line 18. If the organization didn’t check a box on line 13, 16a, 16b, 17a, or 17b, it doesn’t qualify as a publicly supported organization under section 170(b)(1)(A)(iv) or 170(b)(1)(A)(vi) for the 2025 tax year and should check the box on this line. If the organization doesn’t qualify as a public charity under any of the boxes on Part I, lines 1 through 12, it is a private foundation as of the beginning of the 2025 tax year for filing purposes and shouldn’t file Form 990, Form 990-EZ, or Schedule A (Form 990) for the 2025 tax year. Instead, the organization should file Form 990-PF and check “Initial return of a former public charity” on Form 990-PF at the top of page 1.

Tip: If Form 990 or 990-EZ is for the organization’s sixth tax year as a section 501(c)(3) organization, the organization should figure the public support percentage on its Form 990 or 990-EZ for its first 5 tax years before it checks the box on line 18. If its public support percentage for its first 5 tax years is 33 ¹ /3% or more, or if it meets the 10%-facts-and-circumstances test for its first 5 tax years, it will qualify as a public charity for its sixth tax year. If the organization qualifies under the 10% test, explain in Part VI.

Tip: If the organization doesn’t qualify as a publicly supported organization under section 170(b)(1)(A)(vi), it can complete Part III to determine if it qualifies as a publicly supported organization under section 509(a)(2).