دستورالعمل های 990 برای برنامه G
دستورالعمل های برنامه G (فرم 990)، صندوق اطلاعات تکمیلی یا فعالیت های بازی
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فرم های مرتبط
- فرم 990 برنامه G - اطلاعات تکمیلی در مورد جمع آوری و یا فعالیت های بازی
Department of the Treasury
Internal Revenue Service
2023
Instructions for Schedule G
(Form 990)
Supplemental Information Regarding Fundraising or Gaming Activities
Section references are to the Internal Revenue Code unless
otherwise noted.
Line 1. Check the box in front of each method of fundraising
used by the organization to raise funds during the tax year.
Future developments. For the latest information about
developments related to Schedule G (Form 990) and its
instructions, such as legislation enacted after they were
Line 2a. Check “Yes” if at any time during the tax year the
organization had a written or oral agreement with another person
or entity in connection with professional fundraising services.
Do not include an officer, director, trustee, or employee who
conducts professional fundraising services solely in one’s
capacity as an officer, director, trustee, or employee of the
organization.
General Instructions
The organization must report all agreements for professional
fundraising services regardless of the form of agreement (written
or oral). For example, an organization that had a written contract
with a business to supply printing and mailing services would
report that agreement here if the business also provided to the
organization professional fundraising services such as strategy
on mailing.
Note. Terms in bold are defined in the Glossary of the
Instructions for Form 990.
Purpose of Schedule
Schedule G (Form 990) is used by an organization that files
Form 990 or Form 990-EZ to report professional fundraising
services, fundraising events, and gaming.
Line 2b. If “Yes” is checked on line 2a, list in column (i) the 10
highest paid individuals or entities who were each to be
compensated at least $5,000 by the organization for
Who Must File
An organization that answered “Yes” on Form 990, Part IV,
Checklist of Required Schedules, line 17, 18, or 19, or meets the
criteria for Form 990-EZ filers described below, must complete
the appropriate parts of Schedule G (Form 990) and attach
Schedule G to Form 990 or Form 990-EZ, as applicable.
professional fundraising services provided during the tax
year, and the business address of each individual or entity.
Column (ii). Enter the type(s) of fundraising activities for
which the professional fundraiser performed services.
Complete Part I if the organization answered “Yes” on Form
•
Report the fundraising activities consistently with terms used
by the organization in the management of its fundraising
program. For example, if an organization contracts with a single
fundraiser to advise on and coordinate all of its direct mail
fundraising, it might enter “consults on direct mail program.” If a
consultant were hired to perform data analysis for all aspects of
an organization's public solicitation, it might enter “provides
database consulting for direct mail, telephone, Internet, and
email.”
Column (iii). For this purpose, custody or control means
possession of the funds or the authority to deposit, direct the use
of, or use the funds. Describe the custody or control
arrangement in Part IV.
990, Part IV, line 17, because the organization reported a total of
more than $15,000 of expenses for professional fundraising
services on Form 990, Part IX, Statement of Functional
Expenses, lines 6 and 11e. Form 990-EZ filers aren’t required to
complete Part I.
Complete Part II if the organization (1) answered “Yes” on
•
Form 990, Part IV, line 18, because the organization reported a
total of more than $15,000 of fundraising event gross income
and contributions on Form 990, Part VIII, Statement of
Revenue, lines 1c and 8a; or (2) reported more than $15,000 of
fundraising event contributions and gross income on Form
990-EZ, Part I, lines 1 and 6b.
Complete Part III if the organization (1) answered “Yes” on
•
Column (iv). Enter the gross receipts connected to the
services provided by the fundraiser listed in column (i) and
received by the organization, or by the fundraiser on the
organization's behalf, during the tax year.
Form 990, Part IV, line 19, because the organization reported
more than $15,000 of gross income from gaming activities on
Form 990, Part VIII, line 9a; or (2) reported more than $15,000 of
gross income from gaming on Form 990-EZ, Part I, line 6a.
A professional fundraiser can deliver services during the tax
year and be properly reported on line 2b but have no gross
receipts to report in column (iv). For example, an organization
may retain a fundraiser to conduct a feasibility study for a capital
campaign. The campaign, if there were to be one, could be
conducted in, and produce receipts in, subsequent tax years.
Likewise, a fundraiser might be hired to plan and produce
programming for a media campaign. Fees would be properly
reported in the tax year, but there might be no receipts to report
until subsequent years when the programming actually airs. In
each case, the organization can properly report a “-0-” in column
(iv).
If an organization isn't required to file Form 990 or Form
990-EZ but chooses to do so, it must file a complete return and
provide all of the information requested, including the required
schedules.
Specific Instructions
Part I. Fundraising Activities
Complete this part if the organization reported a total of more
than $15,000 of expenses for professional fundraising
services on Form 990, Part IX, lines 6 and 11e. Form 990-EZ
filers aren’t required to complete Part I.
Column (v). Enter the dollar amounts in fees paid to or fees
withheld by the fundraiser for its professional fundraising
services.
Aug 4, 2023
Cat. No. 20376H
If the agreement provides for the payment of fees and also for
the payment of fundraising expenses, such as printing, paper,
envelopes, postage, mailing list rental, and equipment rental, the
organization must report such amounts paid during the year in
Part IV and describe how the agreement distinguishes payments
for professional fundraising services from expense payments or
reimbursements. Also describe in Part IV whether the
Line 5. Enter the fair market value of the noncash prizes paid
or given out for each fundraising event.
Line 6. Enter the expenses paid or incurred for the rent or lease
of property or facilities.
Line 7. Enter the expenses paid or incurred for food and
beverages. Include all direct expenses such as catering.
organization entered into any arrangements with fundraisers
under which the organization made payments exclusively for
such expenses but not for professional fundraising services. If
the agreement doesn't distinguish between fees for professional
fundraising services and payment of fundraising expenses, then
the organization must report in column (v) the gross amount paid
to (or withheld by) the fundraiser.
Line 8. Enter the expenses paid or incurred for entertainment,
including direct expenses for labor and wages.
Line 9. Enter the amount of other direct expense items for
fundraising events not included in Part II, lines 4 through 8. The
organization should retain in its records an itemized list of all
other direct expenses not included on lines 4 through 8. For
labor costs and wages, include the total amount of
Column (vi). Subtract column (v) from column (iv).
compensation paid to fundraising event workers or paid
independent contractors for labor costs.
Line 3. List all states in which the organization is registered or
licensed to solicit contributions, or has been notified that it is
exempt from such registration or licensing.
Line 10. Add lines 4 through 9 in column (d).
Line 11. Subtract line 10 from line 3, column (d). If line 10 is
more than line 3, column (d), and the result is less than zero,
enter it in parentheses.
Part II. Fundraising Events
Complete this part if the sum of the amounts reported on Form
990, Part VIII, lines 1c and 8a, exceeds $15,000, or if the sum of
the amounts reported on Form 990-EZ, line 6b and the line 6b
parenthetical exceeds $15,000. List only fundraising events
with gross receipts greater than $5,000 that the organization
conducted at any time during the tax year.
Part III. Gaming
Complete this part if the organization reported more than
$15,000 from gaming on Form 990, Part VIII, line 9a, or Form
990-EZ, line 6a.
List the two largest fundraising events with gross receipts
greater than $5,000 each in columns (a) and (b). In column (c),
enter the total number of other events with gross receipts greater
than $5,000 each and report revenue and expenses from these
events in the aggregate. If no events other than those listed in
columns (a) and (b) exceeded the $5,000 threshold, enter
“None.”
Treat all bingo as a single event for column (a) and all pull
tabs as a single event for column (b). Include all revenue and
expenses for progressive bingo, instant bingo, and event bingo
in column (b).
Include in column (c) all other types of gaming not included in
column (a) or (b).
Report revenue and expenses attributable to gaming in Part
III, rather than in Part II.
Complete Part III for each type of gaming conducted.
Revenue
Revenue
Line 1. Enter the gross revenue (gross receipts less
contributions) for each type of gaming conducted without
reduction for cash or noncash prizes, cost of goods sold,
compensation, fees, or other expenses. Enter the total of
columns (a) through (c) in column (d).
Line 1. Enter the total amount the organization received from
the two largest fundraising events with gross receipts greater
than $5,000 each in columns (a) and (b) during the tax year
without subtracting any costs, expenses, or contributions
received in connection with the fundraising event. Enter in
column (c) the total amount the organization received from all
other events with gross receipts greater than $5,000 during the
tax year without subtracting any costs, expenses, or
Direct Expenses
Enter the expense amount in the appropriate column (a) through
(c) for each type of gaming conducted. Enter the total of
columns (a) through (c) in column (d).
contributions received in connection with the events. Enter the
sum of columns (a), (b), and (c) in column (d).
Line 2. Enter the total amount paid out as cash prizes.
Line 2. Enter the total amount of contributions, gifts, and
similar amounts (including the total value of noncash
Line 3. Enter the fair market value of the noncash prizes paid
or given out for each type of gaming conducted.
contributions) received by the organization for fundraising
events in columns (a) and (b) during the tax year. Enter in
column (c) the total amount of contributions, gifts, and similar
amounts received by the organization from all other fundraising
events with gross receipts greater than $5,000 during the tax
year. Enter the sum of columns (a), (b), and (c) in column (d).
Line 4. Enter the expenses paid or incurred for the rent or lease
of property or facilities.
Line 5. Enter the amount of other direct expense items for
gaming not included on lines 2 through 4. The organization
should retain in its records an itemized list of all other direct
expenses not included on lines 2 through 4. Mandatory
distributions should be shown on line 17.
Line 3. Enter the gross income (gross receipts less
contributions) from events listed without reduction for catering,
entertainment, cost of goods sold, compensation, fees, or other
expenses. Enter the total of columns (a), (b), and (c) in column
(d).
The itemized list of direct expenses should include the
following.
Labor costs and wages, including the total compensation
•
paid to gaming workers or independent contractors for labor
Direct Expenses
costs.
Enter the expense amount in the appropriate column (a) through
(c) for events with gross receipts greater than $5,000 each. Enter
the total of columns (a), (b), and (c) in column (d).
Employer's share of federal, state, and local payroll taxes paid
•
for the tax year for gaming workers, including social security and
Medicare taxes, state and federal unemployment taxes, and
other state and local payroll taxes.
Line 4. Enter the total amount paid out as cash prizes.
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2023 Instructions for Schedule G (Form 990)
Excise taxes, including any wagering tax paid with Form 730,
account for or share revenues, authorized expenses, and
inventory related to bingo and gaming operations.
•
Monthly Tax Return for Wagers, and any occupational tax paid
with Form 11-C, Occupational Tax and Registration Return for
Wagering.
Line 13a. Enter the percentage of gaming conducted during
the tax year in a facility or facilities owned by the organization.
The facility or facilities need not have been used exclusively for
gaming.
Line 6. If substantially all of the organization's work in
conducting a type of gaming is performed by volunteers, check
“Yes” and enter the percentage of total workers who are
volunteers for each type of gaming conducted. The percentage
is determined by dividing the number of volunteers for each type
of gaming by the total number of workers for that type of gaming,
both paid and unpaid.
Line 13b. Enter the percentage of gaming conducted during
the year in a facility or facilities not owned by the organization.
Line 14. Enter the name and business address of the person
who prepares the organization's gaming/special events books
and records (or the organization's business address if the books
and records are kept by such person at a personal residence).
The organization isn't required to provide the address of a
personal residence of an individual.
Line 7. Enter the total of lines 2 through 5 in column (d).
Line 8. Subtract line 7 from line 1, column (d). If line 7 is more
than line 1, column (d), and the result is less than zero, enter it in
parentheses.
Line 15a. An organization can pay its own employees to
conduct gaming, or contract with a third party for such services.
Check “Yes” or “No” to indicate whether the organization has a
contract with a third party from which it receives gaming revenue.
For Form 990 filers, the amounts reported on line 1,
column (d), line 7, and line 8 must equal the amounts
reported on Form 990, Part VIII, lines 9a, b, and c,
TIP
respectively.
Line 15b. If the organization checked “Yes” to line 15a, enter the
gaming revenue amount received by the organization and the
gaming revenue amount retained by the third party. If there is
more than one third-party operator, report the additional
operator(s) in Part IV.
Line 9. Enter all states in which the organization conducted
gaming during the tax year, including states in which the
organization solicited residents to participate in gaming activity. If
the organization needs more space, use Part IV.
Line 15c. If the organization checked “Yes” to line 15a, enter the
name and address of the third party. If there is more than one
third-party operator, report the additional operator(s) in Part IV.
Line 9a. Check “Yes” only if the organization is licensed or
otherwise registered to conduct gaming in each state listed on
line 9.
Line 16. Complete this line for the person who has overall
supervision and management of the gaming operation.
Generally, this person has responsibilities that can include
recordkeeping, money counting, hiring and firing of workers, and
making the bank deposits for the gaming operation. If the
gaming manager is a director, officer, or employee of the
organization, report only the portion of that person's
compensation that is allocable to gaming management. If more
than one person shares this responsibility, report the additional
person(s) in Part IV.
Line 9b. If the organization isn't licensed or otherwise registered
to conduct gaming in any state listed on line 9, explain in the
space provided. If the organization needs more space, use Part
IV.
Line 10a. Check “Yes” if any of the organization's gaming
licenses were revoked, suspended, or terminated during the tax
year.
Line 10b. Provide an explanation for each state in which the
organization's gaming license or registration was revoked,
suspended, or terminated during the tax year. If the organization
needs more space, use Part IV.
Line 17a. Some states require that charitable organizations
make mandatory distributions from gaming proceeds to obtain
and retain a valid gaming license. Check “Yes” or “No” to indicate
whether the organization is required to make mandatory
distributions from its gaming proceeds to retain its gaming
license or registration in any state.
Line 11. If any nonmembers participated in gaming conducted
by the organization during the tax year, check “Yes.”
Membership is determined in accordance with the organization's
organizing documents and applicable law. For purposes of this
question, bona fide guests of members attending with them
should also be treated as members. “Bona fide guests” are
individuals whom the member invites and for whom the member
pays. If, for example, a nonmember pays for their own wagers in
gaming activities, they are considered a nonmember, even
though they may have entered the organization’s premises with a
member. Also, if an organization requires only a nominal
payment to join as a “member,” individuals making such a
payment to gain admission to the organization’s facilities or
activities aren’t considered members or bona fide guests. See
Pub. 3079, Tax-Exempt Organizations and Gaming, for more
information.
Line 17b. For all states in which the organization conducted
gaming, enter the aggregate amount of distributions required
under state law to be distributed to other exempt organizations or
spent in the organization's own exempt activities during the tax
year. Provide a breakdown of required distributions, by each
state, in Part IV.
For more information, see Pub. 3079.
Part IV. Supplemental Information
Use Part IV to provide the narrative explanations required, if
applicable, to supplement responses to Part I, line 2b, columns
(iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b.
Part IV may also be used to supplement other responses to
questions on Schedule G (Form 990). In Part IV, identify the
specific part and line number that each response supports, in the
order in which those parts and lines appear on Schedule G
(Form 990).
Line 12. If the organization is a grantor, beneficiary, or trustee of
a trust or a member of a partnership or other entity formed to
administer charitable gaming, check “Yes.” For purposes of this
question, “a partnership or other entity” means two or more
organizations that are authorized under state law to conduct
bingo or other gaming at the same location joining together to
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2023 Instructions for Schedule G (Form 990)