Part III. Support — 2025 Inst 990 or 990-EZ (Sch A) (PDF)

Tip: If an organization checked the box in Part I, for line 10, it should complete Part III and insert the appropriate dollar amounts. Don’t leave Part III blank or report only zeros if the organization had any support during the period. If the organization checks the box in Part III, for line 14, it should stop there and not complete the rest of Part III.

Tip: If the organization checked the box in Part I, for line 10, and also checks the box in Part III, for line 20, the

Line 17a. If the organization didn’t check a box on line 13, 16a, or 16b, and line 14 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 and 2026.

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 following information.

Explain whether the organization maintains a continuous and bona fide program for solicitation of funds from the general public, community, membership group involved, governmental units, or other public charities .
List all other facts and circumstances, including the sources of support, whether the organization has a governing body that represents the broad interests of the public, and whether the organization generally provides facilities or services directly for the benefit of the general public on a continuing basis.

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organization should complete Part II to determine if it qualifies as a publicly supported organization under section 170(b)(1)(A)(vi). If it does qualify, the organization should instead check the box in Part I, for line 5, 7, or 8, whichever applies.

Public support test. For an organization to qualify as a publicly supported organization under section 509(a)(2):

More than 33 ¹ /3% of its support normally must come from gifts; grants; contributions ; membership fees; and gross receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities in an activity that isn’t an unrelated trade or business under section 513; and
No more than 33 ¹ /3% of its support must normally come from gross investment income and net unrelated business income (less section 511 tax) from businesses acquired by the organization after June 30, 1975.

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.

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

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, include the membership fees on line 2. See Regulations section 1.509(a)-3(h). To the extent that the membership fees are payments to purchase admissions, merchandise, services, or the use of facilities in an activity that isn’t an unrelated business under section 513, report the membership fees on line 3. To the extent that the membership fees are payments to purchase admissions, merchandise, services, or the use of facilities in an activity that is an unrelated business, report the net amount either on line 10b or 11, as appropriate.

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 reported on line 5.

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 III, 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 III, 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 2. Contributions are sometimes difficult to distinguish from such gross receipts—the label on the agreement isn’t controlling. 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. An amount is treated as a contribution if the purpose of the payment is primarily to provide a direct benefit to the public. For example, if a state government agency pays an organization to operate an institute to train agency employees in the principles of management and administration, the funds received should be included on line 2 as gross receipts. See Regulations section 1.509(a)-3(g). 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.

Tip: The CARES ACT established the 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:

Attracted because of the organization’s publicly supported nature,
Unusual and unexpected because of the amount, and
Large enough to endanger the organization’s status as normally meeting the 33 ¹ /3% public support test.

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 10a.

10 Instructions for Schedule A (Form 990) 2025

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).

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 amounts the organization actually received during that year. If the organization used the accrual method for the applicable year, show only 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

Year: 2025	Description Undeveloped land
Name: Mr. Distinguished Donor	Name: Mr. Distinguished Donor
Date of Grant: January 15, 2025	Date of Grant: January 15, 2025
Amount of Grant: $600,000	Amount of Grant: $600,000

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 Schedule A (Form 990), Part III, line 1, 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 III, 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. Include gross receipts from admissions, merchandise sold, services performed, or facilities furnished in any activity that is related to the organization’s tax-exempt purpose (such as charitable, educational, etc.).

To the extent that membership fees are payments to purchase admissions, merchandise, services, or the use

of facilities in a related activity, include the membership fees on this line 2. See Regulations section 1.509(a)-3(h).

Line 3. Include gross receipts from activities that aren’t an unrelated trade or business under section 513, such as 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).

While the activity of soliciting and receiving qualified sponsorship payments is also excluded from unrelated business (see section 513(i)), the qualified sponsorship payments themselves are treated as charitable contributions reportable on line 1.

Line 4. 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 5. 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 7a. Enter the amounts that are included on lines 1, 2, and 3 that the organization received from disqualified persons. See the definition of disqualified person in the Glossary of the Instructions for Form 990.

For amounts included on lines 1, 2, and 3 that were received from a disqualified person, the organization should keep for its records a list showing the name of, and

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Line 7a. Example—List of amounts received from disqualified persons

Disqualified person	(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) 2025	(f) Total
David Smith	$7,000	$6,000			$2,000	$15,000
Anne Parker			$5,000	$7,000	$4,000	$16,000
Total	$7,000	$6,000	$5,000	$7,000	$6,000	$31,000

Line 7b. Example—List of amounts received from other than disqualified persons Year 2025

(a) Name	(b) Amount received in 2025	(c) 1% of amount on line 13 in 2025	(d) Enter the larger of column (c) or $5,000	(e) 2025 excess (column (b) minus column (d))
Word Processing, Inc.	$25,000	$2,000	$5,000	$20,000
Enter on Schedule A (Form 990), column (e), line 7b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Enter on Schedule A (Form 990), column (e), line 7b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Enter on Schedule A (Form 990), column (e), line 7b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Enter on Schedule A (Form 990), column (e), line 7b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$20,000

total amounts received in each year from, each disqualified person. Enter the total of such amounts for each year on line 7a. See an example of this list above.

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 7b. For any gross receipts included on lines 2 and 3 from related activities received from a person or from a bureau or similar agency of a governmental unit, other than from a disqualified person, that exceed the greater of $5,000 or 1% of the amount on line 13 for the applicable year, enter the excess on line 7b. The organization should keep for its records a list showing, for each year, the name of the person or government agency, the amount received during the applicable year, the larger of $5,000 or 1% of the amount on line 13 for the applicable year, and the excess, if any. See an example of this list above.

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 10a. Include the gross income from interest, dividends, payments received on 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 2.

Line 10b. Enter the excess of the organization’s UBTI (as defined in section 512) from trades or businesses that it acquired or commenced after June 30, 1975, over the amount of tax imposed on this income under section 511. Include membership fees to the extent they are payments to purchase admissions, merchandise, services, or the use of facilities in an unrelated business activity that is a trade or business that was acquired or commenced after June 30, 1975.

When calculating 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.

Line 11. Enter the organization’s net income from conducting unrelated business activities not included on line 10b, whether or not the activities are regularly conducted as a trade or business. Don’t include net income from conducting trades or businesses acquired or commenced by the organization prior to July 1, 1975. See sections 512, 513, and 514, 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 not included on line 10b.

When calculating 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 12. Include all support as defined in section 509(d) that isn’t included elsewhere in Part III. Explain in Part VI the nature and source of each amount reported. Don’t include gain or loss from the sale of capital assets.

Line 14. An organization that checks this box should stop here and shouldn’t complete the rest of Part III. It shouldn’t make a public support computation on line 15 or 16 or an investment income computation on line 17 or 18, or check any of the boxes for line 19 or 20.

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 509(a)(2) effective on its date of incorporation. When the organization prepares Part III for its first 5 tax years, it should check the box on line 14 and shouldn’t complete the rest of Part III. When the organization prepares Part III for its sixth tax year and subsequent years, it shouldn’t check the box on line 14 and should complete the rest of Part III.

Tip: An organization in its first 5 years as a section 501(c) (3) organization should make the public support and investment income computations on a copy of Schedule A

12 Instructions for Schedule A (Form 990) 2025

(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 the public support tests in the sixth year and succeeding years.

Line 15. 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 15.

Line 16. For 2025, enter the public support percentage from 2024 Schedule A (Form 990), Part III, line 15. Round to the nearest hundredth decimal point in reporting the percentage of public support.

Line 17. Round to the nearest whole percentage.

Line 18. For 2025, enter the investment income percentage from 2024 Schedule A (Form 990), Part III, line 17. Round to the nearest whole percentage.

Line 19a. If the organization didn’t check the box on line 14, line 15 is more than 33 ¹ /3%, and line 17 isn’t more than 33 ¹ /3%, check the box on this line and don’t complete the rest of this schedule . The organization qualifies as a publicly supported organization for 2025 and 2026.

Line 19b. If the organization didn’t check the box on line 14 or 19a, line 16 is more than 33 ¹ /3%, and line 18 isn’t more than 33 ¹ /3%, check the box on this line and don’t complete the rest of this schedule . The organization qualifies as a publicly supported organization for 2025.

Line 20. If the organization didn’t check the box on line 14, 19a, or 19b, it doesn’t qualify as a publicly supported organization under section 509(a)(2) 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 Schedule A (Form 990), Part I, lines 1 through 12, it is a private foundation for filing purposes as of the beginning of the tax year 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 and it checked the box on line 20, it should figure the public support percentage and the investment income percentage on its Form 990 for its first 5 tax years. If its public support percentage for its first 5 tax years is more than 33 ¹ /3% and the investment income percentage for its first 5 tax years isn’t more than 33 ¹ /3%, it will qualify as a public charity for its sixth tax year. If the organization qualifies in this manner, explain in Part VI.

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