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Miscellaneous Form 990 questions
1. Are Form 990 submissions made under penalty of perjury?
2. A charity’s public-facing Schedule B includes dollar amounts but no source information. I know that source information is confidential, but isn’t dollar amount information also confidential on public-facing 990 forms?
Thanks!
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3 Replies
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Michael, my understanding is:
1. on page one of the full 990, Part II (signature block), by signing the signer agrees to the perjury statement.
2. schedule B is not included in a public disclosure version of the 990, so neither donor names, addresses, or amounts are shared with the general public.
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Correction…the names/addresses on the Schedule B are redacted, but the amounts are provided in a public disclosure (private foundations, and other types of nonprofits may have different requirements–check w/ the IRS).
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For Question 1…
Yes, they are. Every Form 990 must be signed by an officer under penalty of perjury, attesting that the return is true, correct, and complete to the best of their knowledge. This applies to both the main return and all attached schedules, including Schedule B.
For Question 2…
You are absolutely right. The dollar amounts on Schedule B are not confidential and must be disclosed publicly. Only the contributor names and addresses are protected from public inspection. The amounts themselves help donors and watchdogs see where funding is concentrated.
