Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns

Instructions for Schedule O
(Form 990)
(Rev. December 2024)

Supplemental Information for Form 990 or 990-EZ
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

For the latest information about developments related to
Schedule O (Form 990), such as legislation enacted after the
schedule and its instructions were published, go to IRS.gov/
Form990.

What’s New
Continuous-use form and instructions. Schedule O
(Form 990) and these instructions have been converted from
an annual revision to continuous use. Use these instructions
for tax year 2024 and subsequent years until a superseding
revision is issued.

General Instructions
Purpose of Schedule

An organization should use Schedule O (Form 990), rather
than separate attachments, to provide the IRS with narrative
information required for responses to specific questions on
Form 990 or 990-EZ, and to explain the organization’s
operations or responses to various questions. It allows
organizations to supplement information reported on Form
990 or 990-EZ.

Don’t use Schedule O (Form 990) to supplement
responses to questions in other schedules of the Form 990 or
990-EZ. Each of the other schedules includes a separate part
for supplemental information.

Who Must File

Amended return. If the organization checked the Amended
return box on Form 990, Heading, item B, or Form 990-EZ,
Heading, item B, use Schedule O (Form 990) to list each part
or schedule and line item of the Form 990 or 990-EZ that was
amended.
Group return. If the organization answered “Yes” to Form
990, line H(a), but “No” to line H(b), use a separate
attachment to list the name, address, and EIN of each
affiliated organization included in the group return. Don’t use
this schedule. See the instructions for Form 990, I. Group
Return.
Form 990, Parts III, V, VI, VII, IX, XI, and XII. Use
Schedule O (Form 990) to provide any narrative information
required for the following questions in the Form 990.
1. Part III, Statement of Program Service Accomplishments.
a. “Yes” response to line 2.
b. “Yes” response to line 3.
c. Other program services on line 4d.
2. Part V, Statements Regarding Other IRS Filings and Tax
Compliance.
a. “No” response to line 3b.
b. “Yes” or “No” response to line 13a.
c. “No” response to line 14b.
3. Part VI, Governance, Management, and Disclosure.
a. Material differences in voting rights among members
of the governing body on line 1a.
b. Delegation of governing board’s authority to
executive committee on line 1a.

All organizations that file Form 990 and certain organizations
that file Form 990-EZ must file Schedule O (Form 990). At a
minimum, the schedule must be used to answer Form 990,
Part VI, lines 11b and 19. If an organization isn’t required to
file Form 990 or 990-EZ but chooses to do so, it must file a
complete return and provide all of the information requested,
including the required schedules.

d. “No” responses to lines 8a, 8b, and 10b.

Specific Instructions

g. “Yes” response to line 12c.

Use as many continuation sheets of Schedule O (Form 990)
as needed.
Complete the required information on the appropriate line
of Form 990 or 990-EZ prior to using Schedule O (Form 990).
Identify clearly the specific part and line(s) of Form 990 or
990-EZ to which each response relates. Follow the part and
line sequence of Form 990 or 990-EZ.
Late return. If the return isn’t filed by the due date (including
any extension granted), attach a separate statement giving
the reasons for not filing on time. Don’t use this schedule to
provide the late-filing statement.
Nov 8, 2024

c. “Yes” responses to lines 2 through 7b.
e. “Yes” response to line 9.
f. Description of process for review of Form 990, if any,
in response to line 11b.
h. Description of process for determining
compensation, in response to lines 15a and 15b.
i. If applicable, in response to line 18, an explanation
as to why the organization checked the Other box or
didn’t make any of Forms 1023, 1024, 1024-A, 990,
or 990-T publicly available.
j. Description of public disclosure of documents, in
response to line 19.
4. Part VII, Compensation of Officers, Directors, Trustees,
Key Employees, Highest Compensated Employees, and
Independent Contractors.

Instructions for Schedule O (Form 990) (Rev. 12-2024) Catalog Number 94739U
Department of the Treasury Internal Revenue Service www.irs.gov

a. Explain if reporting of compensation paid by a related
organization is provided only for the period during
which the related organization was related, not the
entire calendar year ending with or within the tax
year, and state the period during which the related
organization was related.
b. Description of reasonable efforts undertaken to
obtain information on compensation paid by related
organizations, if the organization is unable to obtain
such information to report in column (E).
5. Explanation for Part IX, Statement of Functional
Expenses, line 11g (other fees for services), including
the type and amount of each expense included on
line 11g, if the amount on Part IX, line 11g, exceeds 10%
of the amount on Part IX, line 25 (total functional
expenses).
6. Explanation for Part IX, Statement of Functional
Expenses, line 24e (all other expenses), including the
type and amount of each expense included on line 24e,
if the amount on line 24e exceeds 10% of the amount on
Part IX, line 25 (total functional expenses).

1. Part I, Revenue, Expenses, and Changes in Net Assets
or Fund Balances.
a. Description of other revenue, in response to line 8.
b. List of grants and similar amounts paid, in response
to line 10.
c. Description of other expenses, in response to line 16.
d. Explanation of other changes in net assets or fund
balances, in response to line 20.
2. Part II, Balance Sheets.
a. Description of other assets, in response to line 24.
b. Description of total liabilities, in response to line 26.
3. Description of other program services, in response to
Part III, Statement of Program Service Accomplishments,
line 31.
4. Part V, Other Information.
a. “Yes” response to line 33.
b. “Yes” response to line 34.

7. Part XI, Reconciliation of Net Assets. Explain any other
changes in net assets or fund balances reported on
line 9.

c. Explanation of why organization didn’t report
unrelated business gross income of $1,000 or more
to the IRS on Form 990-T, in response to line 35b.

8. Part XII, Financial Statements and Reporting.
a. Change in accounting method or description of other
accounting method used on line 1.
b. Change in committee oversight review from prior
year on line 2c.
c. No response to line 3b.
Form 990-EZ, Parts I, II, III, and V. Use Schedule O (Form
990) to provide any narrative information required for the
following questions.

2

d. “No” response to line 44d.
Other. Use Schedule O (Form 990) to provide narrative
explanations and descriptions in response to other specific
questions. The narrative provided should refer and relate to a
particular line and response on the form.

!

CAUTION

Don’t include on Schedule O (Form 990) any social
security number(s), because this schedule will be
made available for public inspection.

Instructions for Schedule O (Form 990) (Rev. 12-2024)