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Formularz 990 Instrukcja dotycząca harmonogramu G

Instrukcje dotyczące harmonogramu G (formularz 990), informacji uzupełniających dotyczących działań związanych z finansowaniem lub graniem

Rev. 2023 r

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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  
published, go to IRS.gov/Form990.  
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  
-3-  
2023 Instructions for Schedule G (Form 990)