Form 990 Schedule B: Contributor Reporting Requirements

Most of Form 990 is a public document. Anyone can download it from the IRS website or ProPublica's Nonprofit Explorer within minutes. Schedule B is the exception. It is the only schedule that contains donor-identifying information — and it is explicitly shielded from public disclosure for most organizations.

Understanding what Schedule B requires, who must file it, and how to generate the data your preparer needs will save your Finance team significant time and protect your donors' privacy.

What Is Schedule B?

Schedule B is a supplemental schedule to Form 990 (and Form 990-EZ) that lists significant contributors — donors who gave above a specific threshold during the tax year. It captures each contributor's name, address, and the aggregate amount contributed.

The IRS collects this information to monitor compliance with exempt organization rules. Because it includes personal identifying information, it is not subject to the same public disclosure requirements as the rest of Form 990.

Who Must Be Listed?

The reporting threshold is the greater of $5,000 or 2% of total contributions received during the year.

A few examples:

• If your organization received $200,000 in total contributions, 2% is $4,000. Since $5,000 is greater, any donor who contributed $5,000 or more must be listed.
• If your organization received $1,000,000 in total contributions, 2% is $20,000. Any donor who contributed $20,000 or more must be listed.
• If your organization received $10,000,000 in total contributions, 2% is $200,000. Only donors above $200,000 must be listed.

The threshold applies to aggregate contributions during the year. If a donor gave $2,000 in January and $3,500 in October, their $5,500 total exceeds the $5,000 minimum and they must be listed.

In-kind contributions that meet the threshold must also be reported. If a donor contributed equipment valued at $8,000, that gift counts toward the threshold.

Public Disclosure Rules

Unlike the rest of Form 990, Schedule B is not open to public inspection for most tax-exempt organizations. When you make Form 990 available (either by posting it online or providing a copy on request), you may — and should — redact Schedule B entirely.

There are narrow exceptions:

• Private foundations must disclose the names and addresses of contributors on Schedule B as part of their public inspection requirements.
• Section 527 political organizations must also publicly disclose Schedule B.
• States may require unredacted Schedule B as part of state charitable registration filings. Requirements vary, and some states have enacted donor privacy protections that limit what they can require.

For most 501(c)(3) public charities, Schedule B is a confidential IRS submission only.

Assembling the Data

The practical challenge of Schedule B is identifying which donors cross the threshold. This requires:

1. Aggregating all gifts by donor across the full year — including multiple gifts from the same person
2. Calculating total contributions received during the year
3. Applying the greater-of test to determine the applicable threshold
4. Pulling name and address information for each qualifying contributor

In donor systems that track gifts individually without robust aggregate reporting, this process involves exporting all gift records, building a pivot table by donor, summing gifts, applying the threshold formula, and cross-referencing donor records for contact information. For organizations with thousands of donors, this is several hours of work.

sherbertOSOS's donor analytics reports allow you to filter by cumulative giving amount for any date range. Setting the filter to total contributions above your threshold — calculated directly from the giving data in the system — generates the Schedule B contributor list in minutes rather than hours.

Protecting Donor Privacy in State Filings

Most states require some version of charitable registration renewal, and many require Form 990 as part of the filing. Your obligation to protect donor privacy in Schedule B extends to state filings.

Before submitting any document that includes Schedule B to a state agency, verify:

• Whether the state requires unredacted Schedule B (most do not for public charities)
• Whether the state has enacted additional donor privacy protections
• Whether your filing platform allows you to redact Schedule B before submission

If a state requests unredacted Schedule B and you believe disclosure would harm your donors (for example, for organizations working with vulnerable populations or controversial causes), consult legal counsel before complying.

Frequently Asked Questions

Is Schedule B made public?

No. Unlike the rest of Form 990, Schedule B is not open to public inspection for 501(c)(3) public charities. You should redact it before providing Form 990 copies to the public or posting online. Private foundations are an exception — their Schedule B is subject to public disclosure.

What is the reporting threshold?

Donors who gave more than the greater of $5,000 or 2% of total contributions during the year must be reported. The threshold is calculated separately each year based on your organization's total contribution revenue.

Do in-kind contributions count?

Yes. Non-cash contributions — equipment, securities, real property, and services that meet recording criteria — count toward the Schedule B threshold if their fair market value exceeds it.

What if we can't identify a donor's address?

Make a good-faith effort to obtain the information. If it is genuinely unavailable despite reasonable effort, document that effort. The IRS understands that anonymous donations and outdated address records exist.

Does Schedule B cover grants from foundations?

Yes. Grants from private foundations and community foundations that meet the threshold must be listed. Government grants are generally excluded from Schedule B reporting.

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