Purpose of Schedule A:
Schedule A is typically used by organizations that file Form 990 or Form 990-EZ and provides required information about the public charity status and public support. Information provided on this form will become available for the public to access and ensures the organization's volunteers, members, funders, contributors, and potential board members.
Who Must File Schedule A:
Section 501(c)(3) organizations such as public charities and nonexempt charitable trusts that are not treated as private foundations must complete and attach Schedule A to their return. Organizations that are described in sections 501(e), 501(f), 501(j), 501(k), or 501(n) should file Schedule A as well.
Accounting Method:
Organizations must use the same accounting method that it checked on Form 990, Part XII, line 1, or Form 990-EZ, line G. If an organization has changed its accounting method from a prior year, an explanation should be provided in Schedule O.
Part I: Reason for Public Charity Status (When completing Schedule A, organizations should check only one of the boxes on lines 1 through 12 to indicate the reason that 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 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 or 990-EZ) for the tax year, but should file Form 990-PF instead.)
Part II: Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Section 170(b)(1)(A)(iv) is for organizations formed for the principal purpose of engaging primarily in the conduct of medical research). (Organizations that typically fall under Section 170(b)(1)(A)(vi) normally receive a substantial part of its support from a governmental unit or from direct or indirect contributions from the general public. Organizations that typically qualify under this section are museums of history, art or science, libraries, community centers to promote the arts, organizations providing facilities for the support of an opera, symphony orchestra, ballet, or repertory drama or for some other direct service to the general public).
Part III: Support Schedule for Organizations Described in Section 509(a)(2) (Section 509(a)(2) is an exclusion that is generally for organizations that receive more than ⅓ of support from gifts, grants, contributions, membership fees, and certain gross receipts but not more than ⅓ from gross investment income and net unrelated business taxable income).
Part IV: Supporting Organizations (Section A: All Supporting Organizations, Section B: Type I Supporting Organizations, Section C: Type II Supporting Organizations, Section D: All Type III Supporting Organizations, Section F: Type III Functionally Integrated Supporting Organizations)
Part V: Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (Section A: Adjusted Net Income, Section B: Minimum Asset Amount, Section C: Distributable Amount, Section D: Distributions, Section E: Distribution Allocations)
Part VI: This portion of Schedule A allows for organizations to provide narrative information required by these instructions or to supplement responses to question on Schedule A for Form 990/990-EZ.