Below is a summary of the fifth through ninth Schedules that may need to be attached to the new Form 990.
New Schedule F is added to report foreign activities. If a non-profit has a foreign bank account or a foreign office or has employees or activities outside of the U.S., they will disclose the activities on this new form.
New Schedule G gathers information on fundraising and gaming. All organization with more than $10,000 from fundraising events or outside fundraising costs will be required to complete this form. There will be expanded reporting on certain professional fundraising activities.
New Schedule H will be prepared by organizations that operate a hospital facility that provides medical care, even if it is just a part of a hospital or university. Information must be provided on policies, community benefits, billings, collections, joint ventures, facilities, and services provided.
New Schedule I will be prepared by organizations that make more then $5,000 of grants. The required information will be similar to the attachments currently required with the Form 990, Part II on lines 22b and 23.
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