Intro to Other Most Common 990 Schedules: D & G (M as bonus)

Course Details


Monday, October 19, 2020

9:30am – 11:30am (Registration: 8:17pm)



Field of Study


CPE Credit

2 hours CPE credit

Level of Knowledge



CPA Crossings


None, although helpful to have some knowledge of how the Form 990 is structured


Schedule G is a top five 'most common' Schedule, required when revenues are captured from galas (i.e., fundraising events, regardless of how posh) or gaming, or captured from non-event fundraising sales. Schedule G also applies if the filer has used a professional fundraiser.

Schedule D is also a 'most common' Schedule and its parts are there to denote financial information as well as compliance points or data-capture the IRS seeks when a filer has certain assets on its balance sheet. Schedule D also requires input of audited financial statements' footnote specifying whether or not an uncertain tax position has been taken. And the oft-used (even in not 'most common')

Schedule M reports further information on a filer's capture of noncash contributions, separating them out "by type". This session highlights not only what informs the IRS' inquiries in these three Schedules but also how these disclosures are used by other regulators and the return's readers.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.


The major topics that will be covered in this class include:

  • Explanation of the low receipt thresholds by which Schedule G's Parts II and III are invoked
  • Review of what comprises a "fundraising event or sale"
  • How Schedule G's Part II amplifies summary data inputted on Part VIII, Lines 1c, 8a and 8b
  • Review of what constitutes gaming activity
  • Noting the underlying three tax issues that gaming activities implicate: potential unrelated business income tax, unmet payroll tax if volunteer worker/contractor status is improperly claimed, and wagering excise taxes
  • Discussion of what makes a provider a "professional fundraiser" and what information filers are responsible to report in Schedule G's Part I related to their use
  • Explanation of the entirety of Schedule D "triggers" from the 990's Core Form Part IV
  • Specifying the common potholes Schedule D preparers face
  • Overview of Schedule M's "grid" of disclosures by type of noncash contribution
  • Explanation of Schedule M's reach when noncash contributions have been contributed or pledged to the filer
  • Explanation of additional Schedule M questions and their significance as "attempts to influence adoption of baseline management practices"


After attending this presentation you will be able to...

  • Appreciate the need to work with gross fundraising events or sales revenues both on Core Form Part VIII and on Schedule G's Part II in order to not hide incorporated transactions
  • Identify the various regulatory interests that filers conducting gaming are required to speak to on Schedule G's Part III
  • Learn not only which types of assets generate application of Schedule D's multiple parts but also why those types have been singled out for additional disclosures
  • Apply the 990's definition of "noncash contributions" and need to keep data available from each tax year to support the disclosures Schedule M requires when such items comprising such contributions are donated to the organization

Designed For

Public accounting tax and audit staff, and nonprofit organization's Treasurers, CFOs and finance/compliance staff

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