990 Schedlule B Overview

The article linked below is from the AICPA and provides a helpful overview of the 990 Schedule B which is the disclosure of major donors.  This is a great resource to share with development directors.

Keep in mind that the information shared on the 990 Schedule B is not required to be part of the public disclosure copy of the 990 and is not published by the IRS or Guidestar.

AICPA Schedule B

American Institute of Certified Public Accountants