Use Tax Schedule B (Form 990ezb) as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 tax return. Alternatively you can use one of our Combined Federal and State Tax Estimator to quickly calculate your salary, tax and take home pay.
Schedule B (Form 990-EZ) is used by tax-exempt organizations to report certain large donations. It is attached to Forms 990, 990-EZ, or 990-PF and ensures transparency of donor contributions that exceed specific thresholds.
Organizations must complete this form if:
One or more donors contributed $5,000 or more during the tax year, or
The amount equals 2% or more of total contributions and exceeds $5,000
Certain public charities and religious organizations may be exempt from full disclosure—review IRS instructions carefully for exceptions.
Schedule B has three parts:
Part I: Lists each contributor meeting the threshold with donation amounts and type (cash, property, etc.). Names may be redacted for public inspection.
Part II: Used only by section 501(c)(7), (8), or (10) organizations that make grants to individuals.
Part III: Completed by organizations filing Schedule B solely because of religious contributions.
Include donor address, method of contribution, and nature of any non-cash items for each listed entry.
Schedule of Contributors
(check one):
Form 990 or 990-EZ
Form 990-PF
Check if your organization is covered by the General Rule or a Special Rule. Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
$ Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990, 990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).
Part I Contributors (See instructions). Use duplicate copies of Part I if additional space is needed.
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(Complete Part II for noncash contributions.)
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(Complete Part II for noncash contributions.)
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(Complete Part II for noncash contributions.)
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(Complete Part II for noncash contributions.)
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(Complete Part II for noncash contributions.)
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(Complete Part II for noncash contributions.)
Part II Noncash Property (See instructions). Use duplicate copies of Part II if additional space is needed.
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Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1000 or less for the year. Use duplicate copies of Part III if additional space is needed.
Organizations filing electronically must ensure Schedule B is properly formatted and securely transmitted. When submitting paper returns, file the public inspection copy without donor names unless required.
Common issues include incorrect donor thresholds, improper redaction, or omission of required parts. Review all totals and ensure consistency with amounts reported in Form 990-EZ Part I, line 1.
Last reviewed: 2025-10-26: If you believe this form requires an update, please contact us.
Schedule B ensures integrity and donor accountability in nonprofit operations. Even when public disclosure is limited, accurate internal reporting remains critical for IRS compliance and audit readiness.
Use our 990-EZ calculator to automatically test Schedule B thresholds, generate structured contributor listings, and reduce manual entry errors before submission.