Schedule O (Form 990), Supplemental Information to Form 990 or 990-EZ
Schedule O is where a tax-exempt organization writes out the narrative answers that Form 990 and 990-EZ require. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is Schedule O (Form 990)?
Schedule O (Form 990), Supplemental Information to Form 990 or 990-EZ, is the free-text attachment for an exempt organization’s annual return. Several Form 990 questions, such as how the board reviewed the return or how governing documents are made available, must be answered in narrative form, and Schedule O is the designated place for those explanations.
The IRS wants supplemental explanations on Schedule O rather than on loose attachment pages, so every narrative response is labeled with the form, part, and line it explains. Organizations filing the full Form 990 are generally expected to include a Schedule O.
Who files Schedule O (Form 990)?
- Tax-exempt organizations filing Form 990 that must answer required narrative questions
- Organizations filing Form 990-EZ that need to explain responses or report changes
- Nonprofits describing governance practices, such as how the board reviewed the Form 990
- Organizations expanding on any answer where the printed form does not give enough room
How to fill out Schedule O (Form 990)
- Enter the organization’s name and EIN exactly as they appear on the Form 990 or 990-EZ.
- For each explanation, start by citing the form, part, and line number the narrative relates to, for example "Form 990, Part VI, Line 11b".
- Write the explanation in plain language: what the practice or amount is and any context the question asks for.
- Repeat for each item that needs a narrative, keeping entries in the same order as the return.
- Download the finished PDF and file it with your Form 990 or 990-EZ. Most exempt organizations must e-file the annual return, so the schedule is normally transmitted with it.
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Frequently asked questions
Is Schedule O required?
For the full Form 990, yes in practice: at minimum the governance questions in Part VI call for narrative answers on Schedule O. Form 990-EZ filers attach it when a question requires an explanation or when they need more space.
Is Schedule O public?
Yes. Form 990 returns, including Schedule O, are open to public inspection, so avoid including personal data such as Social Security numbers in your narratives.
Can I just attach my own explanation pages instead?
The IRS asks that narrative responses go on Schedule O rather than unstructured attachments, so processors and the public can match each explanation to the question it answers.