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Schedule B — General and Special rules

The application marks the correct rule(s) based on IRS requirements and your entries. There's no single input field to choose a rule.
If none of the rules are met, the application marks
No
 on Form 990, Part IV, line 2, Form 990-EZ, Line 1H, or Form 990-PF, Part I, line 2.

General rule

The general rule is marked for any organization that received a contribution greater than or equal to $5,000 from any 1 contributor. To add or edit contributors and contributions, select
View
,
Contributors/Officers
, then
Contributor Information
 or
Contribution
.
Refer to the line instructions on Schedule B Page 1 next to the general rule checkbox for the requirements.

1st special rule

The 1st special rule is marked in the following scenario:
  • Tax-exempt status
     is Section 501(c) or 4947(a)(1).
  • If the
    Tax-exempt status
     is Section 501(c) the
    Code section number if exempt
     must be a
    3
  • Support test from Schedule A, Part II, Line 14 is greater than 33 1/3 percent and has been met even though Part II may not be needed.
Refer to the line instructions on Schedule B Page 1 next to the 1st special rule checkbox for the requirements.

2nd special rule

The 2nd special rule is marked if all the following is true:
  • Tax-exempt status
     is Section 501(c) on the
    990
     screen in the General folder.
  • Code section number if exempt
     is 7, 8, or 10 on the
    990
     screen.
  • At least one contributor has contributed $1,000 or more and
    Charitable contribution
    is marked on the
    Section 501(c)(7),(8),(10)
     tab on the
    Contributor Information
     window for that contributor.
Refer to the line instructions on Schedule B Page 1 next to the second special rule checkbox for the requirements.

3rd special rule

The 3rd special rule is marked if all the following is true:
  • Tax-exempt status
     is Section 501(c) on the
    990
     screen in the General folder.
  • Code section number if exempt
     is 7, 8, or 10 on the
    990
     screen.
  • No contributor has contributed $1,000 or more and
    Charitable contribution
     is marked on the
    Section 501(c)(7),(8),(10)
     tab on the
    Contributor Information
     screen for that contributor.
Refer to the line instructions on Schedule B Page 1 next to the 3rd special rule checkbox for the requirements.
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