Schedule B Donor Reporting on Form 990

Schedule B reports contributors to an exempt organization. The reporting thresholds and the public disclosure treatment differ depending on the type of filer.

The general rule

Under the general rule, an organization reports contributors that gave $5,000 or more in money or property during the year. Certain 501(c)(3) organizations meeting the 33 1/3% support test apply a special rule instead, based on the greater of $5,000 or 2% of total contributions.

Public disclosure

For most organizations other than private foundations and Section 527 organizations, contributor names and addresses are not disclosed on the publicly available copy of the return. The amounts, however, generally remain visible.