Form 990 Schedule B Instructions: Who Must File (2026)
Form 990 Schedule B instructions for 2026: who must file, the $5,000 and 2% rules, how to report each donor, what stays private, and common mistakes to avoid.
If your nonprofit received a large gift this year, the IRS wants to know who gave it. That information goes on Form 990 Schedule B, the Schedule of Contributors. Many organizations file it without knowing which donors to list, which details stay private, or when the schedule is not needed at all.
This guide explains the Form 990 Schedule B instructions in plain English: who must file, how the $5,000 and 2% thresholds work, how to complete each part, and the mistakes that lead to IRS notices.
Quick answer: Attach Schedule B to Form 990, 990-EZ, or 990-PF if any one contributor gave $5,000 or more during the tax year, or if a special rule applies. If no rule applies, you certify that on your main return instead.
What Is Form 990 Schedule B?
IRS Form 990 Schedule B lists your organization's major contributors and the gifts they made during the year. It covers contributions already included in revenue on Form 990, Part VIII, line 1; Form 990-EZ, line 1; or Form 990-PF, Part I, line 1.
The IRS uses it to match donors' claimed deductions with the organizations that received the gifts. Since the December 2024 revision, Schedule B and its instructions are continuous-use, so the IRS no longer issues a new version every year.
Who Must File Schedule B?
It comes down to one question: did any single contributor meet a reporting threshold? The schedule applies to Form 990, 990-EZ, and 990-PF filers, never to Form 990-N.
General Rule: $5,000 or More
You must file if you received $5,000 or more, in money or property, from any one contributor during the year. To find a contributor's total, add separate gifts of $1,000 or more. Do not count smaller gifts toward the $5,000.
Example: A donor gives $3,000, $1,500, $800, and $700. Only $4,500 counts, so this donor is not reportable under the general rule.
Special Rule for 501(c)(3) Public Charities
A 501(c)(3) that meets the 33⅓% public support test, and checked Schedule A, Part II, line 13, 16a, or 16b, may use a higher threshold: the greater of $5,000 or 2% of total contributions.
Special Rules for 501(c)(7), (8), and (10) Organizations
Social clubs, fraternal societies, and similar groups report contributors who gave more than $1,000 for exclusively religious, charitable, or similar purposes, and also complete Part III.
Not sure which annual return your nonprofit files? Start with our Form 990 filing requirements guide.
How to Calculate the Schedule B 2% Threshold
Here is how the Form 990 Schedule B threshold works under the 2% rule:
Find total contributions on Form 990, Part VIII, line 1h (or Form 990-EZ, line 1).
Multiply that amount by 2%.
Compare the result with $5,000. The higher number is your threshold.
Example: A charity reports $900,000 in total contributions. 2% equals $18,000, which is higher than $5,000. You do not list a donor who gave $12,000, but you do list one who gave $25,000. For a charity with $150,000 in contributions, 2% is only $3,000, so the $5,000 threshold still applies.
This differs from the five-year 2% limit in the public support test, covered in our Form 990 Schedule A guide.
What Counts as a Contribution on Schedule B?
Report the same contributions included on your main return's revenue line, such as:
Cash, checks, card, and online gifts
Stocks, bonds, and other securities
Real estate, vehicles, equipment, and inventory
Grants from foundations, companies, and government agencies reported as contributions
Bequests and devises received during the year
Not reported: Donated services, such as volunteer time, and the free use of facilities or equipment. Pledges follow your accounting method; under accrual, a recognized pledge generally counts in the year you record it.
Form 990 Schedule B Instructions: Step-by-Step
Complete the schedule in this order.
Step 1: Complete the Header
Enter your legal name and EIN as shown on your main return, check your organization type, and check the General Rule or Special Rule box that applies.
Step 2: Part I – Contributors
List each reportable contributor in its own row:
Column (a): A number, starting with 1.
Column (b): Name, address, and ZIP + 4, if your organization type must report them.
Column (c): Total contributions from that contributor for the year.
Column (d): Check Person for direct gifts, Payroll for gifts sent through an employer's payroll deduction, or Noncash for property.
For payroll gifts, list the employer rather than each employee, unless you know one employee gave enough to be reportable.
Step 3: Part II – Noncash Property
For each gift marked Noncash, enter the matching contributor number, a description of the property, its fair market value (or a reasonable estimate), and the date received.
Step 4: Part III – Exclusively Religious or Charitable Gifts
Only 501(c)(7), (8), and (10) organizations complete this part, describing each gift's purpose, use, how it is held, and any transfer.
Step 5: Match Your Accounting Method
Schedule B must follow the cash or accrual method checked on your main return: Form 990, Part XII, line 1; Form 990-EZ, line G; or Form 990-PF, line J.
Step 6: Certify If Schedule B Is Not Required
If no rule applies, do not attach a blank schedule. Instead, answer "No" on Form 990, Part IV, line 2, or check the box on Form 990-EZ, line H, or Form 990-PF, Part I, line 2.
Do You Have to Report Donor Names?
Under IRS rules finalized in 2020, exempt organizations other than 501(c)(3)s and 527s no longer report contributor names and addresses. They still report amounts and keep donor details in their records.
Is Schedule B Public? Inspection and State Filing Rules
For public charities, gift amounts are public but donor names and addresses are not. Remove them, and any detail that identifies a donor, from the public copy. Never enter Social Security numbers.
Anonymous donors: Write "Anonymous" only when you truly do not know who made the gift. You must still name a donor who simply asked for privacy on the IRS copy.
State filings: When you send a copy of your return to a state, leave Schedule B out unless that state specifically requires a schedule of contributors.
Form 990-PF Schedule B Instructions for Private Foundations
Private foundations follow the general rule only. The 2% rule and the 501(c)(7), (8), and (10) rules apply to Form 990 and 990-EZ filers, not to Form 990-PF.
Check the correct header box: 501(c)(3) exempt private foundation, 4947(a)(1) nonexempt charitable trust treated as a private foundation, or 501(c)(3) taxable private foundation.
List every contributor who gave $5,000 or more, with full names and addresses.
If no one met the threshold, check the box on Form 990-PF, Part I, line 2.
Because the full schedule is public, tell donors in advance.
Common Schedule B Mistakes to Avoid
Sharing an unredacted copy. Keep donor names out of any public copy.
Adding small gifts to the total. Only separate gifts of $1,000 or more count toward the $5,000 general rule.
Marking known donors as anonymous. Name every donor you can identify.
Skipping Part II. Every Noncash gift in Part I needs a matching Part II entry.
Using a different accounting method. Schedule B must match your main return.
Forgetting to certify. Skipping Schedule B still requires the "No" answer or checkbox.
Conclusion
Schedule B is short, but it holds sensitive donor data. Check each contributor against the $5,000 or 2% threshold, complete Parts I and II, match your accounting method, and protect donor names in the public copy. For full details, see the official IRS Instructions for Schedule B (Form 990) before you file.
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Frequently Asked Questions
Who is required to file Schedule B (Form 990)?
Any Form 990, 990-EZ, or 990-PF filer with a contributor who gave $5,000 or more, or who meets a special rule.
When is Form 990 Schedule B required?
In any year a contributor meets a reporting threshold. It is due with your annual return.
What is the Form 990 Schedule B threshold?
Generally $5,000 or more from one contributor. Qualifying 501(c)(3) public charities may use the greater of $5,000 or 2% of total contributions.
Is Schedule B of Form 990 open to public inspection?
Partly. Public charities withhold donor names and addresses, while private foundations and 527 organizations disclose the full schedule.
How do I report anonymous donors on Schedule B?
Enter "Anonymous" only if you do not know the donor's identity. If you know who gave, list them on the IRS copy.
Does Form 990-EZ require Schedule B?
Yes, if a contributor meets the threshold. The same rules apply as for Form 990.
Does Schedule B use the cash or accrual basis?
It uses the same method your organization checked on its main return.
What if my organization does not need Schedule B?
Do not attach it. Certify on your main return instead, as shown in Step 6.
Should I send Schedule B to my state?
Only if the state specifically requires a schedule of contributors.
Where can I find the official Form 990 Schedule B instructions?
On IRS.gov, under "Instructions for Schedule B (Form 990)." Check for updates before each filing.
