How to Fill Out IRS Schedule G (Form 990) (w/Examples) + FAQs

IRS Schedule G (Form 990), titled Supplemental Information Regarding Fundraising or Gaming Activities, is the attachment a tax-exempt organization files to show the IRS the details behind its paid fundraisers, its fundraising events, and its gaming, such as bingo or raffles. You attach it to your Form 990 or Form 990-EZ when your numbers cross certain dollar lines, and the version in use now is the Schedule G (Rev. December 2024), which the IRS converted to a “continuous-use” form.

This schedule exists because the public and the IRS want to see how much of the money you raise actually reaches your mission instead of going to event costs or outside fundraisers. A mismatch between Schedule G and the rest of your return can slow processing, draw follow-up letters, or feed into a decision to examine your organization. More than 1.8 million tax-exempt organizations are registered with the IRS, and fundraising-related reporting is one of the most common places where small charities make filing errors.

Here is what you will learn in this guide:

• 📋 Exactly when Schedule G is required, based on the $15,000 trigger and the Form 990, Part IV checklist.
• 🖊️ How to fill out every part, box, and line, using the real labels printed on the form.
• 🎟️ Three full walkthroughs for a gala, a paid fundraiser, and a bingo night.
• 🚫 The mistakes that trigger IRS letters and how to avoid each one.
• ❓ Clear answers to the field-level questions that confuse most filers.

What Schedule G Is and Who Must File It

Schedule G is a supporting attachment, not a stand-alone return. According to the IRS instructions for Schedule G, the schedule reports three things: professional fundraising services, fundraising events, and gaming. Each topic sits in its own part of the form, so many organizations complete only the one part that applies to them. The schedule flows from the answers you already gave on Form 990, Part IV, the Checklist of Required Schedules.

You must file Schedule G if you answered “Yes” to Form 990, Part IV, line 17, line 18, or line 19, or if you are a 990-EZ filer who crosses the matching threshold. Line 17 is triggered when you report more than $15,000 of professional fundraising services expenses on Form 990, Part IX, lines 6 and 11e. Line 18 is triggered when fundraising event gross income and contributions on Form 990, Part VIII, lines 1c and 8a together exceed $15,000. Line 19 is triggered when gross income from gaming on Form 990, Part VIII, line 9a exceeds $15,000.

The agency that receives the form is the IRS, under the authority of Internal Revenue Code section 6033, which requires exempt organizations to report yearly. If you ignore the filing duty, the consequence is real: late or incomplete returns face penalties under section 6652, and three straight years of non-filing causes automatic loss of tax-exempt status. For example, Riverside Arts Council hires an outside telemarketer and pays it $22,000, so it answers “Yes” on line 17 and must complete Part I. A common misconception is that Schedule G is optional or only for big charities, but the $15,000 trigger is small enough that even modest local nonprofits cross it.

One key nuance separates the two return types. Form 990-EZ filers are not required to complete Part I, even when they pay outside fundraisers, because the Form 990-EZ instructions route them differently. They still must complete Part II or Part III when their event or gaming income passes the threshold on Form 990-EZ, lines 6a and 6b.

Before You Start: Documents and Information You Need

Gather your records first, because Schedule G asks for gross figures that must tie back to your accounting system and to other parts of Form 990. Pulling everything together up front prevents the most common error, which is reporting net numbers when the form demands gross. Here is the pre-filing checklist:

• Your organization’s legal name and EIN. These must match your Form 990 header exactly, because the IRS cross-checks the schedule against the parent return, and a mismatch can detach the schedule from your file.
• Form 990, Part IV answers to lines 17, 18, and 19. These tell you which parts of Schedule G you must complete, so skipping this step risks filing the wrong parts.
• Form 990, Part IX expense detail (lines 6 and 11e). You need the professional fundraising fees total to confirm the Part I trigger and to reconcile the numbers.
• Form 990, Part VIII revenue detail (lines 1c, 8a, 8b, and 9a). Event and gaming figures on Schedule G must equal these lines, so have them open side by side.
• Contracts with any professional fundraisers. You need names, addresses, activity descriptions, and fee terms to fill Part I, line 2b.
• Event-by-event revenue and expense ledgers. Part II lists each event with gross receipts over $5,000 separately, so summary totals are not enough.
• Gaming logs and prize payout records. Part III needs gross revenue and prize amounts split by bingo, pull tabs, and other gaming.
• State charitable registration and gaming license records. Part I, line 3 and Part III, line 9 ask which states you are registered or licensed in.
• The name and address of your gaming/special-events bookkeeper. Part III, line 14 requires this person’s information.

If any item is missing, the direct result is a Schedule G that will not reconcile with Form 990, which is one of the fastest ways to attract an IRS correspondence inquiry.

Where to Get the Form and How to Access It

You download Schedule G straight from the IRS website, and you should always grab the current version so your line labels match this guide. The official fillable PDF lives at the Schedule G (Form 990) page, and the matching line-by-line instructions sit at the Schedule G instructions page. The form you want is marked Rev. December 2024 in the lower right corner of each page.

Because the IRS moved Schedule G to continuous use, there is no new annual version each year. The instructions state you use the December 2024 revision for tax year 2024 and all later years until the IRS issues a superseding version. The consequence of grabbing an outdated pre-2024 copy is that your line numbering can drift, and a tax preparer who keys old line references can misreport your events.

In practice you almost never type into the PDF by hand, because nearly all 990 filers must e-file. The IRS requires electronic filing of Form 990 and 990-EZ for tax years beginning on or after July 2, 2019, so most organizations complete Schedule G inside e-file software such as those listed on the IRS e-file providers page. For example, Lakeside Animal Rescue opens its filing software, answers “Yes” on Part IV, line 18, and the program automatically unlocks the Schedule G Part II screen. A common misconception is that you can mail a paper Schedule G on its own, but it is never a stand-alone filing; it rides along with the full electronic return.

Step-by-Step: How to Fill Out Schedule G (Form 990) Line by Line

Schedule G has four parts. Complete only the parts your triggers require, then fill Part IV with any required narratives. Use the exact box labels below, and remember every revenue line asks for gross amounts.

Header: Name of the Organization and Employer Identification Number

The top of the form asks for your organization’s legal name and your Employer Identification Number (EIN). Write the full legal name exactly as it appears on your Form 990 page 1, and enter the nine-digit EIN in the format 12-3456789. For example, Riverside Arts Council enters Riverside Arts Council and 47-1029384 at the top of the schedule.

A nuance applies if your organization uses a “doing business as” name; use the legal name from your IRS determination letter, not the trade name, and report the DBA elsewhere on Form 990. The most common mistake here is typing a name or EIN that does not match the parent return, and the direct consequence is that the IRS system may fail to link the schedule to your filing, which reads as a missing schedule. A misconception people hold is that the EIN is your state charity registration number; it is not, because the EIN is the federal taxpayer ID issued by the IRS.

Part I: Fundraising Activities

Part I covers professional fundraising services and is required only when you answered “Yes” on Form 990, Part IV, line 17. Form 990-EZ filers skip this part entirely. This part names the outside firms or individuals you paid at least $5,000 each to raise money for you.

Line 1: Methods of Fundraising (Boxes 1a through 1g)

This line asks which fundraising methods your organization used during the tax year. Check every box that applies among 1a Mail solicitations, 1b Internet and email solicitations, 1c Phone solicitations, 1d In-person solicitations, 1e Solicitation of nongovernment grants, 1f Solicitation of government grants, and 1g Special fundraising events. For example, Riverside Arts Council ran a direct-mail appeal, an email campaign, and a gala, so it checks boxes 1a, 1b, and 1g.

A nuance is that you check a box even if a method raised only a small amount, because the question is about activity, not dollars. The common mistake is checking only the methods tied to your outside fundraiser and ignoring methods your staff ran in-house, which understates your fundraising footprint. A misconception is that line 1 must match line 2b; it does not, because line 1 describes all your methods while line 2b lists only paid outside fundraisers.

Line 2a: Agreement With a Professional Fundraiser (Yes/No)

This line asks whether you had a written or oral agreement with any individual or entity for professional fundraising services during the tax year. Check “Yes” if such an arrangement existed at any time in the year, and check “No” if it did not. Do not count an officer, director, trustee, or employee who fundraises only in that internal role. For example, Riverside Arts Council signed a contract with Donor Reach LLC to run its mail program, so it checks Yes.

A nuance from the instructions is that oral agreements count just as much as written ones, and a printing vendor that also advises on mail strategy counts as a professional fundraiser. The common mistake is checking “No” because the deal was a handshake, and the consequence is an understated Schedule G that conflicts with the fees you reported in Part IX. A misconception is that buying a mailing list alone makes a vendor a fundraiser; it does not, unless the vendor also provides fundraising services such as strategy.

Line 2b: List of the 10 Highest-Paid Fundraisers (Columns i–vi)

This is the heart of Part I and asks you to list, if you checked “Yes” on 2a, the 10 highest-paid fundraisers who were each to be paid at least $5,000. You fill one row per fundraiser across six columns: (i) Name and address, (ii) Activity, (iii) Did fundraiser have custody or control of contributions? (Yes/No), (iv) Gross receipts from activity, (v) Amount paid to (or retained by) fundraiser, and (vi) Amount paid to (or retained by) organization. For example, Riverside Arts Council enters Donor Reach LLC, 200 Main St, Columbus, OH, activity consults on direct mail program, custody No, gross receipts $60,000, amount paid to fundraiser $18,000, and amount to organization $42,000.

To compute the columns, put gross receipts the fundraiser brought in under column (iv), the fees they kept or you paid them under column (v), and column (iv) minus column (v) under column (vi). A nuance is that a fundraiser can appear here with -0- in column (iv) when, for instance, a feasibility study produces no receipts until a later year. The common mistake is entering net contributions instead of gross receipts in column (iv), which throws off the math and misstates the fundraiser’s cost. A misconception is that “custody or control” in column (iii) means physical cash only; it actually includes authority to deposit, direct, or use the funds, and you must describe any “Yes” answer in Part IV.

Line 3: States of Registration or Licensing

This line asks you to list every state in which your organization is registered or licensed to solicit contributions, or has been told it is exempt from registering. Write the two-letter postal codes for each state, such as OH, KY, IN. For example, Riverside Arts Council solicits in three states and enters OH, KY, IN on line 3.

A nuance is that roughly 40 states require charitable solicitation registration, so a charity raising money online across state lines may need to list many states. The common mistake is listing only your home state when you solicit nationwide through your website, and the consequence is that the IRS, and state regulators who read public 990s, can spot unregistered solicitation. A misconception is that federal tax-exempt status covers state registration; it does not, because state charity registration is a separate filing with each state’s attorney general or secretary of state.

Part II: Fundraising Events

Part II covers fundraising events such as galas, dinners, auctions, and golf outings, and is required when Form 990, Part IV, line 18 is “Yes.” You list only events with gross receipts greater than $5,000, putting your two largest events in their own columns and grouping the rest.

Column Setup: Event #1, Event #2, Other Events, and Total

Before the numbered lines, the form gives you four columns: (a) Event #1, (b) Event #2, (c) Other events (total number), and (d) Total events. Name your two biggest events by type in columns (a) and (b), then enter the count of all other over-$5,000 events in column (c). For example, Riverside Arts Council labels column (a) Spring Gala, column (b) Charity Auction, and writes 2 in column (c) for its two smaller qualifying events.

A nuance is that if no other event topped $5,000, you write None in column (c) rather than leaving it blank. The common mistake is splitting one event across two columns or listing events under $5,000, which distorts the per-event picture. A misconception is that column (c) lists each small event separately; it does not, because column (c) reports those events only in aggregate.

Line 1: Gross Receipts

This line asks for the total amount received from each event before subtracting any costs or contributions. Enter the gross amount for each event in columns (a) through (c), then sum them in column (d). For example, the Spring Gala brought in $80,000 in total ticket and sponsor money, so $80,000 goes in column (a), line 1.

A nuance is that gross receipts include the full ticket price even when part of it is a donation, because the split happens on the next line. The common mistake is netting out expenses here, and the consequence is that line 1 will not tie to Form 990, Part VIII, which the IRS expects to match. A misconception is that in-kind sponsorship value belongs on line 1; only amounts the organization actually received are reported.

Line 2: Less: Contributions

This line asks for the contribution portion of the event receipts, meaning gifts above the fair market value of what the donor got. Enter the contribution amount for each event, then total it in column (d). For example, of the Spring Gala’s $80,000, attendees paid $150 tickets worth $60 in dinner value, so $25,000 is the contribution piece entered on line 2, column (a).

A nuance is that this line carries the same contribution number you reported on Form 990, Part VIII, line 1c, so the two must agree. The common mistake is treating the full ticket price as a contribution, which overstates donations and understates exchange income. A misconception is that line 2 contributions are not taxable revenue at all; they are still reported revenue, just classified as contributions rather than event income.

Line 3: Gross Income (Line 1 Minus Line 2)

This line asks for gross income, which is gross receipts minus contributions, with no reduction for expenses yet. Subtract line 2 from line 1 in each column and total in column (d). For example, the Spring Gala’s $80,000 minus $25,000 equals $55,000 of gross income in column (a), line 3.

A nuance is that line 3, column (d) should equal the event gross income reported on Form 990, Part VIII, line 8a. The common mistake is subtracting catering or venue costs here, but those belong in the Direct Expenses section below. A misconception is that gross income equals profit; it does not, because expenses on lines 4 through 9 still come out before you reach net income.

Lines 4–9: Direct Expenses (Cash Prizes, Noncash Prizes, Rent, Food, Entertainment, Other)

These lines ask for the direct costs of running each event, split into categories: 4 Cash prizes, 5 Noncash prizes, 6 Rent/facility costs, 7 Food and beverages, 8 Entertainment, and 9 Other direct expenses. Enter each cost in the right column and line. For example, the Spring Gala paid $12,000 for catering on line 7 and $6,000 for the venue on line 6, column (a).

A nuance is that noncash prizes on line 5 are valued at fair market value, and labor or contractor wages for the event go on line 9. The common mistake is dumping all costs onto line 9 instead of sorting them, which makes your expense profile look opaque to reviewers. A misconception is that fundraising staff salaries belong here; ongoing staff payroll is reported in Form 990, Part IX, while only event-specific labor goes on line 9.

Line 10: Direct Expense Summary

This line asks for the total of all direct expenses, adding lines 4 through 9 in column (d) only. Add those six expense lines down column (d) and enter one figure. For example, Riverside Arts Council totals $31,000 of direct expenses across all its events on line 10.

A nuance is that line 10 uses only the column (d) totals, not each event column, so you add vertically in the total column. The common mistake is adding across a single event column instead of the combined total column, which produces a wrong summary. A misconception is that line 10 should match Form 990 expenses exactly; event direct expenses on Schedule G are shown as a contra-revenue figure and are reported differently on the main return.

Line 11: Net Income Summary

This final Part II line asks for net income, which is line 3, column (d) minus line 10. Subtract line 10 from line 3 in column (d), and if the result is negative, put it in parentheses. For example, Riverside Arts Council’s $55,000-plus other gross income totaling $70,000 minus $31,000 yields $39,000 of net income on line 11.

A nuance is that a loss is allowed and shown in parentheses, since many first-time galas lose money. The common mistake is forgetting the parentheses on a negative number, which can read as a positive figure. A misconception is that a net loss means you did something wrong; events often run at a loss while still building donor relationships, and the IRS does not penalize a genuine loss.

Part III: Gaming

Part III covers gaming such as bingo, pull tabs, and raffles, and is required when Form 990, Part IV, line 19 is “Yes.” Gaming has its own rules because it can create unrelated business income and is heavily regulated by states. See IRS Publication 3079 for the gaming details.

Column Setup and Lines 1–8: Gaming Revenue and Direct Expenses

The columns are (a) Bingo, (b) Pull tabs/instant bingo/progressive bingo, (c) Other gaming, and (d) Total. Line 1 asks for gross revenue per game type, lines 2 through 5 cover cash prizes, noncash prizes, rent/facility costs, and other direct expenses, line 6 asks the volunteer-labor percentage, line 7 totals lines 2–5 in column (d), and line 8 is net gaming income (line 1 minus line 7). For example, Veterans Hall Post 9 enters $40,000 bingo gross on line 1(a), $22,000 in prizes, and reaches $11,000 net gaming income on line 8.

A nuance is that all progressive, instant, and event bingo go in column (b) with pull tabs, while raffles and casino nights go in column (c). The common mistake is reporting net gaming revenue on line 1 instead of gross, and the consequence is that line 1(d), line 7, and line 8 will not equal Form 990, Part VIII, lines 9a, 9b, and 9c as required. A misconception is that volunteer-run gaming has no reporting duty; the $15,000 gross trigger applies regardless of who runs the games, though line 6 lets you show the volunteer percentage.

Lines 9–10: States, Licensing, and Revoked Licenses

Line 9 asks for every state where you conducted gaming, line 9a asks whether you are licensed in each, line 9b asks for an explanation if not, line 10a asks whether any license was revoked or suspended, and line 10b asks you to explain. Enter the state codes, then check “Yes” or “No” on 9a and 10a. For example, Veterans Hall Post 9 enters PA, checks Yes on 9a, and checks No on 10a.

A nuance is that states where you only solicited residents to play also count on line 9, even if the game was hosted elsewhere. The common mistake is running unlicensed bingo and checking “Yes” on 9a anyway, which is a false statement on a signed federal return. A misconception is that a federal exemption authorizes gaming; gaming is licensed at the state level, and operating without a license can end your gaming program and harm your exemption.

Lines 11–17: Members, Trusts, Facilities, Bookkeeper, Third Parties, Manager, and Distributions

These lines gather the operational picture. Line 11 asks whether nonmembers played, line 12 asks about a gaming trust or partnership, line 13a and 13b split the percentage of gaming in your own facility versus an outside one, line 14 asks for the name and address of the person who keeps your gaming books, lines 15a–15c cover any third-party operator and the revenue split, line 16 asks for the gaming manager’s name, compensation, and role, and lines 17a–17b cover mandatory state distributions. For example, Veterans Hall Post 9 names its treasurer Helen Park on line 14 and reports 100% in-house gaming on line 13a.

A nuance is that “members” include bona fide guests a member invites and pays for, so charging nonmembers to play makes line 11 a “Yes.” The common mistake is leaving line 14 blank, but the bookkeeper’s name is required, and an empty line can flag an incomplete schedule. A misconception is that the gaming manager’s full salary goes on line 16; you report only the portion tied to gaming management when that person is also an officer or employee.

Part IV: Supplemental Information

Part IV is a free-text area for the narratives the form demands. You must explain Part I, line 2b, columns (iii) and (v) where applicable, and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b. For example, Riverside Arts Council uses Part IV to describe how its fundraiser’s contract separates the $18,000 in fees from reimbursed printing costs.

A nuance is that you should label each entry with the exact part and line it supports, in the order they appear on the schedule. The common mistake is leaving Part IV blank when a “Yes” custody answer or a fee-versus-expense split requires explanation, which makes the schedule incomplete. A misconception is that Part IV is optional commentary; for several lines it is mandatory, and skipping a required narrative can trigger an IRS request for the missing detail.

Three Filled-Out Examples Using Real Scenarios

Below are three common fact patterns. Meredith Cho runs a small arts charity with a gala, Marcus Bell directs a charity that hired an outside telemarketer, and Helen Park keeps the books for a veterans post that runs bingo.

Scenario 1: Meredith Cho’s Arts Charity Files Part II for a Gala

Form Section	What Meredith Enters
Header name and EIN	Riverside Arts Council and 47-1029384
Part IV trigger	Answered Yes on Form 990, Part IV, line 18
Column (a) event	Spring Gala
Line 1 Gross receipts (a)	$80,000
Line 2 Less: Contributions (a)	$25,000
Line 3 Gross income (a)	$55,000
Lines 6–7 Rent and food (a)	$6,000 and $12,000
Line 10 Direct expense summary (d)	$31,000
Line 11 Net income summary (d)	$39,000

Scenario 2: Marcus Bell’s Charity Files Part I for a Paid Fundraiser

Form Section	What Marcus Enters
Header name and EIN	Hope Forward Inc. and 82-5567013
Part IV trigger	Answered Yes on Form 990, Part IV, line 17
Line 1 methods checked	1a Mail and 1c Phone
Line 2a agreement	Yes
Line 2b column (i)	CallStar Fundraising, 14 Elm Ave, Dallas, TX
Line 2b column (iv) gross receipts	$120,000
Line 2b column (v) paid to fundraiser	$40,000
Line 2b column (vi) to organization	$80,000
Line 3 states	TX, OK, NM

Scenario 3: Helen Park’s Veterans Post Files Part III for Bingo

Form Section	What Helen Enters
Header name and EIN	Veterans Hall Post 9 and 31-7788201
Part IV trigger	Answered Yes on Form 990, Part IV, line 19
Line 1 Gross revenue, Bingo (a)	$40,000
Line 2 Cash prizes (a)	$22,000
Line 7 Direct expense summary (d)	$29,000
Line 8 Net gaming income (d)	$11,000
Line 9 states	PA
Line 9a licensed	Yes
Line 14 bookkeeper	Helen Park, c/o Veterans Hall Post 9

How to File the Completed Schedule G

Schedule G never files alone; it attaches to your Form 990 or 990-EZ and goes in through the same channel as the full return. Because the IRS mandates electronic filing for these returns, your real filing path is e-file.

• E-file (required for almost everyone). File through an IRS-authorized e-file provider; there is no IRS fee for filing the return itself, though software vendors charge their own fees, processing confirmation typically arrives within minutes to a few days, and you should save the electronic acknowledgment as your proof of filing.
• Form 990-N filers. Very small organizations that file the e-Postcard do not file Schedule G at all, because the Form 990-N system does not include schedules.
• Paper (rare exception only). Paper filing is allowed only in narrow situations; if granted, you mail the full return with Schedule G attached to the Ogden, Utah service center address listed in the Form 990 instructions, keep certified-mail tracking as proof, and no payment accompanies an information return.

The filing deadline is the 15th day of the 5th month after your tax year ends, which is May 15 for calendar-year filers. You can request a six-month extension with Form 8868. For example, Hope Forward Inc., a calendar-year charity, e-files by May 15 and downloads its acceptance receipt as proof of filing.

What Happens After You File

Once your return is accepted, the IRS processes it and posts most of the information for public inspection, because Form 990 and its schedules are open public records. Your Schedule G data can appear on public databases, so donors, journalists, and watchdogs may read it.

The IRS runs your numbers through automated checks, and Schedule G is compared against Form 990, Part VIII and Part IX. If the figures do not reconcile, you may receive a correspondence letter asking you to explain or amend, and unresolved gaps can escalate toward an examination. For example, Hope Forward Inc. receives a notice because its Part I, line 2b fundraiser fees did not match the professional fundraising expense on Part IX, and it files an amended return to fix the mismatch.

If you discover an error after filing, you correct it by filing a complete amended Form 990 with a corrected Schedule G, marking the return as amended. The consequence of leaving an error uncorrected is that it stays in the public record and can undermine donor trust. A misconception is that an accepted return means the IRS approved every number; acceptance only means the return passed format checks, not that the content is verified.

Mistakes to Avoid When Filling Out the Form

• Reporting net instead of gross on revenue lines; this breaks the reconciliation with Form 990, Part VIII.
• Filing the wrong part; completing Part I as a 990-EZ filer wastes effort because 990-EZ filers skip Part I.
• Listing events under $5,000 in Part II; this clutters the form and misstates the event picture.
• Checking “No” on Part I, line 2a for an oral agreement; this understates your paid fundraisers.
• Entering contributions as the full ticket price on Part II, line 2; this overstates donations.
• Forgetting parentheses on a net loss on line 11 or line 8; a loss can then read as a gain.
• Leaving Part III, line 14 blank; the gaming bookkeeper’s name is required and an empty line flags incompleteness.
• Listing only your home state on Part I, line 3 while soliciting nationwide; regulators can spot unregistered solicitation.
• Reporting the gaming manager’s entire salary on line 16; only the gaming-related portion belongs there.
• Skipping required Part IV narratives; missing explanations make the schedule incomplete and invite IRS letters.
• Mismatching the name or EIN with Form 990 page 1; the system may fail to link the schedule to your return.
• Using an outdated pre-December-2024 form; line references can drift and cause misreporting.

Do’s and Don’ts

Do:

• Do confirm your Part IV lines 17, 18, and 19 answers first, because they decide which parts you complete.
• Do report gross figures everywhere, since the IRS reconciles them against Part VIII.
• Do separate your two largest events into columns (a) and (b), because the form requires per-event detail.
• Do save your e-file acceptance receipt, since it is your only proof of timely filing.
• Do list every state of solicitation or gaming, because regulators read the public 990.
• Do complete required Part IV narratives, because several lines mandate them.

Don’t:

• Don’t net out expenses on revenue lines, because it breaks the reconciliation and looks like underreporting.
• Don’t ignore oral fundraiser agreements, since they count the same as written ones.
• Don’t list sub-$5,000 events in Part II columns, because only larger events are reported.
• Don’t claim a gaming license you lack on line 9a, since that is a false statement on a signed return.
• Don’t leave the gaming bookkeeper line blank, because it renders the schedule incomplete.
• Don’t mail Schedule G by itself, because it is never a stand-alone filing.

Filing on Your Own vs. With Professional Help

Many small charities complete Schedule G in-house, while larger or gaming-heavy organizations lean on a CPA. The table weighs the trade-offs.

Filing on Your Own	Filing With a CPA or Tax Pro
Lower cost, since you avoid professional fees	Higher cost, but often worth it for complex events
Full control over your event and gaming records	Expert handling of the Part VIII reconciliation
Builds internal knowledge for future years	Saves volunteer time during a busy filing season
Fine for a single simple gala under the radar	Better when gaming or multi-state solicitation applies
Risk of reconciliation errors without review	Lower audit risk through professional review

Pros of filing on your own: it costs less, keeps control in-house, builds staff skill, works well for simple events, and gives you direct ownership of your data.

Pros of using a professional: they handle tricky reconciliations, reduce error and audit risk, save volunteer hours, navigate gaming and multi-state rules, and bring experience the IRS scrutiny rewards.

FAQs

Do I have to file Schedule G if my event raised exactly $15,000?

No. The trigger is more than $15,000, so an event at exactly $15,000 of combined gross income and contributions does not by itself require Part II.

Do Form 990-EZ filers complete Part I?

No. The instructions state that 990-EZ filers are not required to complete Part I, even when they paid outside professional fundraisers during the year.

Do I list events that raised less than $5,000 in Part II?

No. Part II lists only events with gross receipts greater than $5,000, and you write None in column (c) if no other event passed that threshold.

Do I report gross or net receipts on Part II, line 1?

Yes, report gross. Line 1 asks for the total received before subtracting any costs, expenses, or contributions, which is the gross figure.

Do oral agreements with a fundraiser count on Part I, line 2a?

Yes. The form counts written or oral agreements equally, so a handshake deal for professional fundraising services still makes line 2a a “Yes.”

Do I write contributions or the full ticket price on Part II, line 2?

Yes, write only the contribution portion. Line 2 captures the gift amount above the fair market value of what the donor received, not the entire ticket price.

Do I include raffles in the gaming Part III?

Yes. Raffles are gaming and go in column (c) “Other gaming,” while bingo goes in column (a) and pull tabs go in column (b).

Do I need a state license to run bingo just because I am tax-exempt?

No. Federal exemption does not authorize gaming; you must be licensed under state law, and Part III, line 9a asks you to confirm that licensing.

Do I have to fill in the bookkeeper’s name on Part III, line 14?

Yes. The name and business address of the person who keeps your gaming and special-events books is required, and leaving it blank flags an incomplete schedule.

Do I report the gaming manager’s full salary on line 16?

No. When the manager is also an officer or employee, you report only the portion of compensation allocable to managing the gaming operation.

Do I file Schedule G separately from Form 990?

No. Schedule G is always attached to Form 990 or 990-EZ and submitted through the same e-file return; it is never a stand-alone filing.

Do I need to complete Part IV if I had no special situations?

Yes, if any required line applies. Part IV narratives are mandatory for items such as a “Yes” custody answer or a fee-versus-expense split, though it stays blank only when none apply.