Form 990 Schedule D, Part II

In Schedule D, Part II, you’re reporting on any property you own that subject to conservation easements. This doesn’t include utility easements, but does include other interests in real estate if, under state law, they have attributes similar to a conservation...

Form 990 Schedule D, Part I

Schedule D is a bit of a dumping ground, with places to report data about various types of assets, funds, and contributions you may hold. Part I looks at donor advised funds (DAFs). DAFs  are funds that (a) are typically grouped together as contributions from a...

Form 990 Schedule R, Part VI

Schedule R, Part VI addresses a fairly specific niche, those non-profits who conduct part of their operations through a partnership that doesn’t constitute a related organization. You’ll have to report any organization that meets all of these conditions: The unrelated...

Form 990 Schedule R, Part V

Once you’ve identified any related organizations you have, you then need to report any transactions between your organization, and its related organizations. You’ll report these transactions in Part V of  Schedule R, except for transactions with a related organization...